Vietnam: What does the budget settlement dossier for industrial encouragement schemes include?

Vietnam: What does the budget settlement dossier for industrial encouragement schemes include? (Illustrative image)

According to Circular 36/2013/TT-BCT, the budget settlement dossier for industrial encouragement schemes in Vietnam is specified as follows:

1. For units implementing the scheme without issuing financial invoices to the Agency for Regional Industry Department, the budget settlement dossier includes:

- The facility acceptance record according to Form No. 5a, Appendix 1 of Circular 36/2013/TT-BCT.

- The payment proposal form for implementing the scheme according to Form No. 9, Appendix 1 of Circular 36/2013/TT-BCT (if any).

- Detailed budget settlement form according to Form No. 7, Appendix 1 of Circular 36/2013/TT-BCT.

- A statement of documents to be settled according to Form No. 8a, Appendix 1 of Circular 36/2013/TT-BCT, attached with expenditure documents for each scheme as regulated in Appendix 4, and all materials as stipulated in Articles 13, 14, 15, and 16 of Circular 36/2013/TT-BCT.

For schemes funded by the State under a percentage of the total budget for implementation, the implementing unit must prepare a statement of documents to be settled, including budget from other sources (according to Form No. 8b, Appendix 1 of Circular 36/2013/TT-BCT) attached with all expenditure documents.

2. For units implementing the scheme and issuing financial invoices to the Agency for Regional Industry Department, the budget settlement dossier includes:

- The facility acceptance record (according to Form No. 5b or 5c, Appendix 1 of Circular 36/2013/TT-BCT).

- Financial invoices.

- Documents, materials, and evidence stipulated in Articles 13, 14, 15, and 16 of Circular 36/2013/TT-BCT.

Note: When liquidating the contract of the final scheme in the year, the implementing unit must prepare a statement of budget reconciliation according to Form No. 10, Appendix 1 of Circular 36/2013/TT-BCT.

More details can be found in Circular 36/2013/TT-BCT effective from February 10, 2014.

Thuy Tram

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