CIRCULAR No. 52/1999/TT-BTC of May 7, 1999 guiding the advance allocation of State Treasury capital for the State budget
The State Treasury shall advance the temporarily idle capital for the State budget through the Finance Ministry (for the central budget) and the People�s Committees of the provinces and centrally-run cities (for budgets of the provinces and centrally-run cities) in order to meet the spending demands when the revenue sources are not available.
The advance allocation of capital by the State Treasury for the State budget must be decided by the competent agencies, ensuring that it does not affect the performance of the State Treasury�s payment tasks.- (Summary)