Directive on Recollecting and Surveying Budget Revenue Bases Nationwide
关于在全国范围内重新收集和普查预算收入基数的指示
ຄຳແນະນຳ ວ່າດ້ວຍການເກັບກຳ ແລະ ສຳຫຼວດ ຖານລາຍຮັບງົບປະມານ ຄືນໃໝ່ ໃນຂອບເຂດທົ່ວປະເທດ
Summary
The Ministry of Finance issues an instruction to implement the Prime Minister's Directive No. 40/ນຍ, unifying the nationwide recollecting and surveying of state budget revenue bases, specifying objectives, targets, implementation steps and methods, collection content, summary reports, and budget arrangements, as a basis for formulating socio-economic development plans, especially state budget revenue plans.
Articles
Article 1
[Purpose] This instruction is formulated to implement the Prime Minister's directive No. 40/ນຍ dated September 29, 2016, on the recollecting and surveying of the budget revenue base nationwide, and serves as the basis for central departments and local government authorities to recollect and survey the national budget revenue base nationwide, aiming to achieve comprehensive, legally accurate, and efficient collection and management of national budget revenues, and to realize the plans approved by the National Assembly for each period.
Article 2
[Objectives] 1. Collect data from business entities within the jurisdiction of each sector and locality, focusing on large and medium-sized enterprises and areas deemed to still have losses or lax management; 2. Collect existing budget revenue bases such as taxes, customs, property, fees, professional income, national fund income, state enterprise investments, operations related to the Management Committee of Special Economic Zones—Exclusive Economic Zones, businesses contracted out by the state, and management of on-lent funds, and forecast larger potential revenue bases for the sector in the future; 3. Distinguish between stable, long-term, fundamental budget revenue bases and temporary or incidental revenue bases arising in various periods, to ensure accuracy and clarity in revenue management and planning; 4. Collect and survey revenue data from natural resources, concession fees, forest harvesting fees, registration income, rental income from state land and buildings, and income from the transfer of state houses and land to other ownership; 5. Collect and survey the area of state land, state buildings, and other state assets approved by the state for use by contractors, distinguishing between those approved by the central level and those approved by the local level; 6. Collect and survey operational data from the energy and mining sectors, distinguishing for hydropower: the number of plants, investment in hydropower plants, concession periods, projected tax payments, dividends, and other obligations from each project; for mining: the number of approved exploration projects, the number of approved extraction projects, and various obligations payable under concession contracts; 7. Forecast new potential revenue bases for the central sector and localities, as well as old revenue bases expected to expand into large revenue bases in the future; 8. Study and recommend improvements to relevant regulations, organizational structures, and management mechanisms to promote the expansion of revenue bases and ensure efficient revenue collection without losses; 9. Compile the collected data on business entities and budget revenue bases into a complete system for the sector and locality, and centralize it at the Ministry of Finance, to serve as data for studying and forecasting revenue accurately and clearly in each period.
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