Three General Principles for Assessing the Implementation of State Budget Revenue Collection in 2020

03 general principles of evaluating the implementation of NSNN revenue in 2020 (Illustrative image)

Circular 71/2020/TT-BTC stipulates 03 general principles for evaluating the implementation of NSNN revenue in 2020 and the 05-year period 2016-2020 as follows:

1. Implement according to the provisions of the Law on NSNN, regulations on tax, fees and charges, and the documents directing and managing NSNN by the competent authority; do not evaluate the NSNN revenue on the fee-based revenue items that have been converted to service prices under the provisions of the Law on Fees and Charges, deductible items for state agencies, or fee retention from service activities conducted by public service providers and organizations authorized by a competent state agency.
2. Based on the NSNN revenue performance results during the first 7 months of the year, focusing on identifying the impact of the Covid-19 pandemic, unusual weather patterns, climate change (such as hail, drought, saltwater intrusion), and forecasting the situation in the remaining months of the year; ministries, central and local agencies review and evaluate the factors affecting NSNN revenue in 2020, recommend management solutions to strive to achieve the highest NSNN revenue estimates approved by the National Assembly and People's Councils at all levels. On this basis, evaluate the implementation of NSNN revenue in 2020, compared to the assigned estimates.
3. Evaluate the implementation of tasks on institutional improvement, general and specific goals regarding NSNN revenue for the 05-year period 2016-2020; limitations, difficulties, obstacles; objective and subjective reasons and lessons learned.

For details, refer to Circular 71/2020/TT-BTC which takes effect on July 30, 2020.

Ty Na

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