Laws of Vietnam

The Regulation promulgated together with this Decision shall uniformly apply to the State’s communication means in service of public duties of the State management agencies, non-business agencies, national defense and security agencies, political organizations, socio-political organizations, social organizations and socio-occupational organizations that benefit from the State budget’s operation funds, cars to be used for public duties by people in leading positions, and automobiles in service of common tasks of State enterprises.- (Summary)

CIRCULAR No. 135/1999/BTC of November 19, 1999 guiding the management and settlement of investment capital and non-business capital of investment and construction nature from the State budget’s capital source

The State budget capital (including domestic capital of all State budget levels, foreign loan capital borrowed by the Government and foreign aids to the Government, administrations of all levels and State agencies) shall be allocated only to investment projects eligible for use of the State budget capital according to provisions of the State Budget Law and the Regulation on investment and construction management.

Investment projects that use the State budget capital and non-business capital of investment and construction nature include:

- Socio-economic infrastructure projects without possibility of capital retrieval, in the following fields:

+ Communication, irrigation, education and training, healthcare;

+ Planting of head-waters forests, protective forests, national parks, nature preserves;

+ Stations and farms for veterinary medicines, animals and plants, strain and breed development and improvement;

+ Construction of cultural, social, physical training and sport and public welfare projects;

+ State management over sciences and techniques;

+ Protection of ecological environment of regions and territorial areas.

- National defense and security projects without possibility of capital retrieval;

- Support for projects of enterprises investing in fields that need the State’s participation according to provisions of law;

- Overall planning projects for socio-economic development of regions and territories, branch development planning, overall planning for urban and rural construction, detailed planning of urban centers and detailed planning for land use.

- Projects allocated with non-business capital included in the State budget cost estimates for repair, renovation, expansion and/or upgrading of the existing material foundations (valued at 20 million dong or more each), to restore or increase the fixed assets’ value.

- Other investment projects under the Prime Minister’s decisions.

- Projects invested by the source of basic depreciation of fixed assets created from the State budget’s investment capital and the State’s revenues left to the State enterprises for investment under specific guiding documents.

Finance agencies of all levels shall perform the management of investment capital and non-business capital of investment and construction nature from the State budget’s capital source and investment projects that use other State capital sources. The State treasury of all levels shall have to strictly inspect and control all stages in the settlement process, ensuring the capital settlement is made on time and according to the prescribed regime for projects already qualified therefor according to their execution tempo; and at the same time detect and promptly prevent the use of capital for wrong purposes or not according to the prescribed regime, thus causing waste or loss of the State’s capital.- (Summary)