Planning of Capital, Estimation, Allocation, and Assignment of Payment Estimates to Investors from the Regular Expenditure Source

Article 19 of Circular 88/2018/TT-BTC stipulates the formulation of capital plans, budget estimates, allocation, and delivery of budget estimates for payment to investors from regular expenditure sources as follows:

- The formulation of capital plans, budget estimates, allocation, and delivery of budget estimates from regular expenditure sources for payment to investors shall be implemented in accordance with the provisions of the Law on State Budget and guiding documents of the Law on State Budget.

- The capital payment plan for investors from regular expenditure sources is consolidated into the 3-year State financial-budget plan of ministries, branches, and localities as prescribed.

- Based on the project contract signed between the competent state agency and the investor/project enterprise; the project's implementation progress; the time when the project will be operational, and providing public services; ministries, central authorities, and local authorities shall formulate capital plans and budget estimates for payment to investors from regular expenditure sources.

The above is the regulation on formulating capital plans, budget estimates, allocation, and delivery of budget estimates for payment to investors from regular expenditure sources.

Sincerely!