List of Vietnam Law
Circular No. 05/2014/TT-BTC dated January 06, 2014 of the Ministry of Finance providing for the management and use of revenues from project management activities of investors, project management units of the State budget and Government’s bond-funded projects
Date: 1/6/2014
THE MINISTRY OF FINANCE
-------- |
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness --------------- |
No. 05/2014/TT-BTC
|
Hanoi, January 06, 2014
|
GQLDA (CDT) = GQLDA + GTV - GTTV
|
|
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER Pham Sy Danh |
Independence Freedom Happiness
---------------
No.
|
Content of work, description
|
Result
|
I
|
Project management expense (or expense for management of planning operations): (Phương pháp tính theo hướng dẫn của Bộ Xây dựng) (The calculation method as guided by the Ministry of Construction)
|
GQLDA
|
II
|
Expenses for construction investment consultancy which is made by investor, PMU (if any)
(The calculation method as guided by the Ministry of Construction)
|
GTV
|
1
|
|
|
2
|
|
|
...
|
|
|
III
|
Tentative works of project management expenses need hire consultants (if any)
|
GTTV
|
1
|
|
|
2
|
|
|
...
|
|
|
IV
|
Total funding levels used by investor, PMU.
(GQLDA (CDT) = I + II - III):
In which:
- Investor use:
- PMU use:
|
GQLDA (CDT)
|
Year of Implementation
|
General allocation (….VN dong)
|
Used by Investor (…Vietnam dong)
|
Used by PMU (…Vietnam dong)
|
20...
|
|
|
|
20...
|
|
|
|
…
|
|
|
|
Contingencies
|
|
|
|
Form maker
(Signature, full name)
|
HEAD OF UNIT
(Signature, seal, full name)
|
Independence Freedom Happiness
---------------
No.
|
List of projects
|
Total used funding according to project
|
Cumulative funding already been used in previous years
|
Funding estimated to use in the planned year
|
The remaining funding for use in following years
|
|
The amount
|
Rate (1) (%)
|
|||||
1
|
2
|
3
|
4
|
5
|
6
|
7=3-4-5
|
|
Total
|
|
|
|
100
|
|
I
|
Funding source in previous year forwarded
|
|
|
|||
II
|
Source deducted from projects assigned management
|
|
|
|||
1
|
Project…
|
|
|
|
|
|
2
|
Project…
|
|
|
|
|
|
3
|
Project…
|
|
|
|
|
|
|
…
|
|
|
|
|
|
III
|
Additional projects in year (if any) (2)
|
|||||
1
|
Project…
|
|
|
|
|
|
2
|
Project…
|
|
|
|
|
|
…
|
…
|
|
|
|
|
|
IV
|
Revenue source from consultancy service activities (if any) deducted the payable taxes
|
|||||
1
|
|
|
|
|
|
|
2
|
|
|
|
|
|
|
…
|
|
|
|
|
|
|
V
|
Revenue source from sale of bidding dossier and other lawful revenue source
|
Form maker
(Signature, full name)
|
Chief accountant
(Signature, full name)
|
HEAD OF UNIT
(Signature, seal, full name)
|
UNIT NAME -------
|
SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness --------------- |
|
……….., date month year
|
No.
|
Full name
|
Grade code
|
Salary coefficient
|
Position-based allowance coefficient
|
Zone-based allowance coefficient
|
Other allowance coefficient
|
Sum of coefficients
|
Salary and allowances of a month
|
Number of months
|
Salary and allowances of entire year
|
Allowance for doing part-time work
|
|
Coefficient
|
The amount
|
|||||||||||
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
10
|
11
|
12
|
13
|
I
…
|
Officers enjoyed salaries from project
|
|
|
|
|
|
|
|
|
|
|
|
II
…
|
Officers enjoyed salaries under project management contract
|
|
|
|
|
|
|
|
|
|
|
|
III
…
|
Officers doing part-time project management
|
|
|
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
|
|
|
|
|
Form maker
(Signature, full name)
|
Chief accountant
(Signature, full name)
|
HEAD OF UNIT
(Signature, seal, full name)
|
Independence Freedom Happiness
---------------
No.
|
Content
|
The reporting year
|
Tentative expenditure level in the planned year
|
|
The approved estimate
|
Implementation
|
|||
1
|
2
|
3
|
4
|
5
|
|
Total
|
|
|
|
1
|
Salary
|
|
|
|
1.1
|
Salary under the regime
|
|
|
|
1.2
|
Expenditure for Increased incomes
|
|
|
|
2
|
Remuneration
|
|
|
|
3
|
Salary-based allowances
|
|
|
|
4
|
Bonuses
|
|
|
|
5
|
Collective welfares
|
|
|
|
6
|
Contributions
|
|
|
|
7
|
Payment for services
|
|
|
|
8
|
Expenditure for procurement of office supplies
|
|
|
|
9
|
Expenditure for information, propagation
|
|
|
|
10
|
Expenditure for conferences
|
|
|
|
11
|
Payments for working-trip allowances
|
|
|
|
12
|
Payments for rent
|
|
|
|
13
|
Payments for outside visits
|
|
|
|
14
|
Payments for inside visits
|
|
|
|
15
|
Expenses for asset repair
|
|
|
|
16
|
Expenses for procurement of assets used in project management
|
|
|
|
17
|
Other expenses
|
|
|
|
18
|
Contingencies
|
|
|
|
Form maker
(Signature, full name)
|
Person in charge of accounting
(Signature, full name)
|
HEAD OF UNIT
(Signature, seal, full name)
|
Independence Freedom Happiness
---------------
No.
|
Content
|
The reporting year
|
Tentative expenditure level in the planned year
|
|
The approved estimate
|
Implementation
|
|||
1
|
2
|
3
|
4
|
5
|
|
Total
|
|
|
|
I
|
Regular expenditure
|
|
|
|
1
|
Salary
|
|
|
|
1.1
|
Salary under the regime
|
|
|
|
1.2
|
Expenditure for Increased incomes
|
|
|
|
2
|
Remuneration
|
|
|
|
3
|
Salary-based allowances
|
|
|
|
4
|
Bonuses
|
|
|
|
5
|
Collective welfares
|
|
|
|
6
|
Contributions
|
|
|
|
7
|
Payment for services
|
|
|
|
8
|
Expenditure for procurement of office supplies
|
|
|
|
9
|
Expenditure for information, propagation
|
|
|
|
10
|
Expenditure for conferences
|
|
|
|
11
|
Payments for working-trip allowances
|
|
|
|
12
|
Expenditure for rent
|
|
|
|
13
|
Payments for outside visits
|
|
|
|
14
|
Payments for inside visits
|
|
|
|
15
|
Expenses for asset repair
|
|
|
|
16
|
Other expenses
|
|
|
|
17
|
Contingencies
|
|
|
|
II
|
Irregular expenditure
|
|
|
|
1
|
Fundamental construction investment
|
|
|
|
2
|
Procurement of equipment, assets used in project management
|
|
|
|
3
|
Overhaul of fixed assets
|
|
|
|
4
|
Expenditure for streamlining payroll (if any)
|
|
|
|
5
|
Other expenses:
|
|
|
|
Form maker
(Signature, full name)
|
Person in charge of accounting
(Signature, full name)
|
HEAD OF UNIT
(Signature, seal, full name)
|
THE APPROVING AGENCY ------
|
SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness --------------- |
No.: /QD-
|
……….., date month year
|
No.
|
Content
|
The amount (Vietnam dong)
|
1
|
2
|
3
|
A
|
REVENUE ESTIMATE
|
|
|
Total
|
|
1
|
Funding source in previous year forwarded
|
|
2
|
Source deducted from projects assigned management
|
|
3
|
Additional projects in year (if any)
|
|
4
|
Revenue source from consultancy service activities (if any) deducted the payable taxes
|
|
5
|
Revenue source from sale of bidding dossier and other lawful revenue source
|
|
B
|
EXPENDITURE ESTIMATE
|
|
|
Total
|
|
1
|
Salary
|
|
1.1
|
Salary under the regime
|
|
1.2
|
Expenditure for Increased incomes
|
|
2
|
Remuneration
|
|
3
|
Salary-based allowances
|
|
4
|
Bonuses
|
|
5
|
Collective welfares
|
|
6
|
Contributions
|
|
7
|
Payment for services
|
|
8
|
Expenditure for procurement of office supplies
|
|
9
|
Expenditure for information, propagation
|
|
10
|
Expenditure for conferences
|
|
11
|
Payments for working-trip allowances
|
|
12
|
Expenditure for rent
|
|
13
|
Payments for outside visits
|
|
14
|
Payments for inside visits
|
|
15
|
Expenses for asset repair
|
|
16
|
Expenses for procurement of assets used in project management
|
|
17
|
Other expenses
|
|
18
|
Contingencies
|
|
Receivers:
- Investor; - PMU… ; - State Treasury where account is opened; - Archival: |
HEAD OF UNIT
(Signature, seal, full name)
|
THE APPROVING AGENCY ------
|
SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness --------------- |
No.: /QD-
|
……….., date month year
|
No.
|
Content
|
The amount (Vietnam dong)
|
1
|
2
|
3
|
A
|
REVENUE ESTIMATE
|
|
|
Total
|
|
1
|
Funding source in previous year forwarded
|
|
2
|
Source deducted from projects assigned management
|
|
3
|
Additional projects in year (if any)
|
|
4
|
Revenue source from consultancy service activities (if any) deducted the payable taxes
|
|
5
|
Revenue source from sale of bidding dossier and other lawful revenue source
|
|
B
|
EXPENDITURE ESTIMATE
|
|
|
Total
|
|
I
|
Regular expenditure
|
|
1
|
Salary
|
|
1.1
|
Salary under the regime
|
|
1.2
|
Expenditure for Increased incomes
|
|
2
|
Remuneration
|
|
3
|
Salary-based allowances
|
|
4
|
Bonuses
|
|
5
|
Collective welfares
|
|
6
|
Contributions
|
|
7
|
Expenses for public services:
|
|
8
|
Expenditure for procurement of office supplies
|
|
9
|
Expenditure for information, propagation
|
|
10
|
Expenditure for conferences
|
|
11
|
Payments for working-trip allowances
|
|
12
|
Expenditure for rent
|
|
13
|
Payments for outside visits
|
|
14
|
Payments for inside visits
|
|
15
|
Expenses for asset repair
|
|
16
|
Other expenses
|
|
17
|
Contingencies
|
|
II
|
Irregular expenditure
|
|
1
|
Fundamental construction investment
|
|
2
|
Procurement of equipment, assets used in project management
|
|
3
|
Overhaul of fixed assets
|
|
4
|
Expenditure for streamlining payroll (if any)
|
|
5
|
Other expenses:
|
|
Receivers:
- Investor; - PMU… ; - State Treasury where account is opened; - Archival: |
HEAD OF THE APPROVING AGENCY (Signature, seal, full name)
|
Independence Freedom Happiness
---------------
No.
|
Content
|
The approved estimate (Vietnam dong)
|
Request for settlement (Vietnam dong)
|
1
|
2
|
3
|
4
|
A
|
REVENUE SOURCE
|
|
|
|
Total
|
|
|
1
|
Funding source in previous year forwarded
|
|
|
2
|
Source deducted from projects assigned management
|
|
|
3
|
Additional projects in year
|
|
|
4
|
Revenue source from consultancy service activities deducted the payable taxes
|
|
|
5
|
Revenue source from sale of bidding dossier and other lawful revenue source
|
|
|
B
|
EXPENSES
|
|
|
|
Total
|
|
|
1
|
Salary
|
|
|
1.1
|
Salary under the regime
|
|
|
1.2
|
Expenditure for Increased incomes
|
|
|
2
|
Remuneration
|
|
|
3
|
Salary-based allowances
|
|
|
4
|
Bonuses
|
|
|
5
|
Collective welfares
|
|
|
6
|
Contributions
|
|
|
7
|
Payments for public services
|
|
|
8
|
Expenditure for procurement of office supplies
|
|
|
9
|
Expenditure for information, propagation
|
|
|
10
|
Expenditure for conferences
|
|
|
11
|
Payments for working-trip allowances
|
|
|
12
|
Expenditure for rent
|
|
|
13
|
Payments for outside visits
|
|
|
14
|
Payments for inside visits
|
|
|
15
|
Expenses for asset repair
|
|
|
16
|
Expenses for procurement of assets used in project management
|
|
|
17
|
Other expenses
|
|
|
Investor/PMU
|
State Treasury……
|
||
Chief accountant (Signature, full name)
|
HEAD OF UNIT (Signature, seal, full name)
|
Confirmation:
- The funding already been paid in accordance with the regime in year (20….) is: ……………..Vietnam dong;
- The remaining funding is: ……………..Vietnam dong;
|
|
|
|
Person in charge of payment
(Signature, full name)
|
Head of unit (Signature, seal, full name)
|
Receivers:
- Investor; - PMU… ; - State Treasury where account is opened; - Archival: |
HEAD OF THE APPROVING AGENCY (Signature, seal, full name)
|
Independence Freedom Happiness
---------------
No.
|
Content
|
The approved estimate (Vietnam dong)
|
Request for settlement (Vietnam dong)
|
1
|
2
|
3
|
4
|
A
|
REVENUE SOURCE
|
|
|
|
Total
|
|
|
1
|
Funding source in previous year forwarded
|
|
|
2
|
Source deducted from projects assigned management
|
|
|
3
|
Additional projects in year
|
|
|
4
|
Revenue source from consultancy service activities deducted the payable taxes
|
|
|
5
|
Revenue source from sale of bidding dossier and other lawful revenue source
|
|
|
B
|
EXPENSES
|
|
|
|
Total
|
|
|
I
|
Regular expenditure
|
|
|
1
|
Salary
|
|
|
1.1
|
Salary under the regime
|
|
|
1.2
|
Expenditure for Increased incomes
|
|
|
2
|
Remuneration
|
|
|
3
|
Salary-based allowances
|
|
|
4
|
Bonuses
|
|
|
5
|
Collective welfares
|
|
|
6
|
Contributions
|
|
|
7
|
Payments for public services
|
|
|
8
|
Expenditure for procurement of office supplies
|
|
|
9
|
Expenditure for information, propagation
|
|
|
10
|
Expenditure for conferences
|
|
|
11
|
Payments for working-trip allowances
|
|
|
12
|
Expenditure for rent
|
|
|
13
|
Payments for outside visits
|
|
|
14
|
Payments for inside visits
|
|
|
15
|
Expenses for asset repair
|
|
|
16
|
Other expenses
|
|
|
II
|
Irregular expenditure
|
|
|
1
|
Fundamental construction investment
|
|
|
2
|
Procurement of equipment, assets used in project management
|
|
|
3
|
Overhaul of fixed assets
|
|
|
4
|
Expenditure for streamlining payroll (if any)
|
|
|
5
|
Other expenses:
|
|
|
Investor/PMU
|
State Treasury……
|
||
Chief accountant (Signature, full name)
|
Head of unit (Signature, seal, full name)
|
Confirmation:
- The funding already been paid in accordance with the regime in year (20….) is: ……………..Vietnam dong;
- The remaining funding is: ……………..Vietnam dong;
|
|
|
|
Person in charge of payment
(Signature, full name)
|
Head of unit (Signature, seal, full name)
|
THE APPROVING AGENCY ------
|
SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness --------------- |
No.: /QD-
|
……….., date month year
|
No.
|
Content
|
The approved estimate (Vietnam dong)
|
Settlement (Vietnam dong)
|
1
|
2
|
3
|
5
|
A
|
REVENUE SOURCE
|
|
|
|
Total
|
|
|
1
|
Funding source in previous year forwarded
|
|
|
2
|
Source deducted from projects assigned management
|
|
|
3
|
Additional projects in year (if any)
|
|
|
4
|
Revenue source from consultancy service activities (if any) deducted the payable taxes
|
|
|
5
|
Revenue source from sale of bidding dossier and other lawful revenue source
|
|
|
B
|
EXPENSES
|
|
|
|
Total
|
|
|
I
|
Regular expenditure
|
|
|
1
|
Salary
|
|
|
1.1
|
Salary
|
|
|
1.2
|
Increased incomes:
|
|
|
2
|
Remuneration
|
|
|
3
|
Salary-based allowances
|
|
|
4
|
Bonuses
|
|
|
5
|
Collective welfares
|
|
|
6
|
Contributions
|
|
|
7
|
Payments for public services
|
|
|
8
|
Expenditure for procurement of office supplies
|
|
|
9
|
Expenditure for information, propagation
|
|
|
10
|
Expenditure for conferences
|
|
|
11
|
Payments for working-trip allowances
|
|
|
12
|
Expenditure for rent
|
|
|
13
|
Payments for outside visits
|
|
|
14
|
Payments for inside visits
|
|
|
15
|
Expenses for asset repair
|
|
|
16
|
Other expenses
|
|
|
II
|
Irregular expenditure
|
|
|
1
|
Fundamental construction investment
|
|
|
2
|
Procurement of equipment, assets used in project management
|
|
|
3
|
Overhaul of fixed assets
|
|
|
4
|
Expenditure for streamlining payroll (if any)
|
|
|
5
|
Other expenses:
|
|
|
Receivers:
- Investor; - PMU… ; - State Treasury where account is opened; - Archival: |
HEAD OF THE APPROVING AGENCY (Signature, seal, full name)
|