Implementing the direction of the Ministry of Finance at the Online Conference on July 26, 2025, responding to documents of the State Budget Department (NSNN) on handling difficulties and recommendations in implementing the 2-level local government model, the State Treasury issued Official Letter 8981/KBNN-CSPC, instructing localities to remove financial - budgetary obstacles in the process of implementing the 2-level government model.
1. Regarding the handling of deposit accounts at the District State Treasury
After implementing the 2-level local government model, at the district level, there are still deposit accounts at the State Treasury (such as deposit for fee collection, deposit of organizations, fee for return of money, temporarily detained assets pending handling, fee - fee waiting to pay state budget...). The State Treasury recommends that the Ministry of Finance have specific instructions on how to handle these accounts.
According to the provisions of Clause 1, Article 4 of Resolution No. 190/2025/QH15 dated February 19, 2025 of the National Assembly: When implementing the arrangement of the state apparatus, the functions, tasks and powers of competent agencies and titles according to the provisions of law shall continue to be exercised by the agency or title receiving those functions, tasks and powers.
Clause 2, Section 1 of Official Dispatch 4205/BTC-NSNN dated April 2, 2025 of the Ministry of Finance also clearly states: After being reorganized, provinces and centrally run cities shall direct their affiliated units to hand over and receive the original state financial and state budget sources.
Accordingly, the agency or organization receiving the task will receive the accounts to continue managing and handling according to regulations. The unit needs to contact the State Treasury where the transaction is conducted to carry out procedures to change legal documents or transfer data to an appropriate place.
2. Regarding the form of allocation to the Party Committee Office, the Fatherland Front and commune organizations
The expenditures in the form of money payment orders are implemented according to Article 19 of Circular 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance. Because this is a matter under the authority of the State budget Department, the State Treasury requested the State budget Department to respond.
3. On the operation of the TABMIS system at the commune level
Clause 2, Article 1 of Circular 41/2025/TT-BTC dated June 16, 2025 (amending and supplementing a number of articles of Circular 123/2014/TT-BTC; Circular 18/2020/TT-BTC; Circular 342/2016/TT-BTC, amended and supplemented in Circulars 93/2019/TT-BTC, 51/2022/TT-BTC, 84/2024/TT-BTC) stipulates: For the commune-level budget, the State Treasury where the transaction is conducted will merge and approve the accounting on TABMIS and enter the Payment Order of the commune-level budget.
Thus, the entry and approval of the budget estimate and payment order of the commune-level budget on the TABMIS system continues to be carried out by the State Treasury.
