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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.:
109/2016/TT-BTC
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Hanoi, June 30,
2016
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CIRCULAR
PRESCRIBING
ESTIMATION, MANAGEMENT, USE AND STATEMENT OF FUNDING FOR STATISTICAL SURVEYS
AND NATIONAL STATISTICAL CENSUSES
Pursuant to the Law on Statistics dated November
23, 2015;
Pursuant to the Law on state budget dated June
25, 2015;
Pursuant to the Government’s Decree No.
215/2013/ND-CP dated December 23, 2013 defining functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of the Director of the Department
of Public Expenditure;
The Minister of Finance promulgates a Circular
prescribing estimation, management, use and statement of funding for
statistical surveys and national statistical censuses.
Article 1. Scope and regulated
entities
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a) This Circular introduces regulations on estimation,
management, use and statement of funding derived from state budget for covering
costs of national statistical censuses and statistical surveys (including
statistical surveys included and those that are not included in the National
statistical survey program) in accordance with the Law on statistics dated
November 23, 2015;
b) This Circular does not apply to statistical
surveys that are funded by state budgets for development investment, economic
activities or environmental protection and are being carried out according to
specific guiding documents, and those funded by grant aid (unless sponsors or
their authorized representatives and the Ministry of Finance do not reach any
agreements on spending levels. In such cases, this Circular shall apply).
2. Regulated entities:
Individuals, regulatory authorities and units involving in statistical
surveys and national statistical censuses.
Article 2. Funding sources
1. Funding shall be ensured
and allocated by the state budget in budget expenditure estimates of ministries
and provincial governments according to regulations on budget management
decentralization in the Law on state budget and legislative documents providing
guidelines thereon. To be specific:
a) The central-government budget shall provide funding
for national statistical censuses and statistical surveys taken charge by
central-government authorities;
b) Each provincial-government budget shall provide
funding for statistical surveys that are carried out according to decision of
Chairperson of the People’s Committee of that province.
2. Funding shall be also
derived from other lawful sources as regulated by law.
Article 3. Expenditures and
levels of expenditures on statistical surveys funded by central-government
budget
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a) Expenditure on formulation of the statistical
survey plan and preparation of the survey questionnaire shall not exceed VND 30
million;
b) Expenditure on consolidation, analysis and
assessment of survey results:
- The statistical survey taken
charge by a central-government authority: the expenditure shall not exceed VND
30 million.
- The statistical survey taken
charge by a provincial-government authority (if any): the expenditure shall not
exceed VND 10 million.
Depending on the scale and nature of each
statistical survey, head of the in-charge authority shall decide fixed
expenditure for each of the above-mentioned activities in appropriate manner.
The head of the authority provided with a fixed expenditure shall take the
autonomy in using such fixed expenditure for performing assigned tasks.
2. Expenditure on compilation
of handbook for statistical investigators as regulated by a competent
authority: Expenditures and levels thereof shall be governed by provisions on
expenditures for compilation of training syllabuses for secondary training
majors in the Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry
of Finance.
3. Expenditure on printing of
written guidelines on statistical surveys, handbooks for statistical
investigators, survey questionnaires and statistical survey publications (if
any) shall conform to applicable law regulations on bidding for purchases to
maintain regular operations of state agencies and units.
4. Expenditure on provision of
training for statistical investigators at all levels: spending contents and
levels shall conform to regulations on expenditures on conferences in the
Circular No. 97/2010/TT-BTC dated July 06, 2010 of the Ministry of Finance.
5. Expenditure on wages:
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- Tasks performed by
outsourced employees: Review and prepare the list of survey respondents (in
case of an initially conducted statistical survey or change of survey
respondent of a statistical survey as mentioned in the statistical survey
plan), collect statistical data, verify survey questionnaires, perform
interpretation of ethnic minority languages and guiding task, and perform
guiding task.
- Expenditures: The average
wage paid to outsourced employees to perform the above-mentioned tasks shall be
calculated on a daily basis according to the highest region-based minimum wage announced
by the State at the time of the relevant statistical survey. Depending on
each specific region, head of the in-charge authority shall, within the scope
of provided funding, decide specific wages paid to outsourced employees.
(E.g.: The highest region-based minimum wage
announced by the State is VND 3,500,000/month. The daily wage as the basis for
estimation of wages paid to outsourced employees: VND 3,500,000 : 22 days = VND
159,000).
Particularly, the wage paid to the guide who is not
the interpreter shall be equal to 70% of the wage paid to a person performing
interpretation and guiding tasks concurrently.
b) In case officials of a commune-level statistics
office engage in the review and making of the list of survey respondents,
collection of statistical data and verification of survey questionnaires, the
wage paid to an official shall be equal to 50% of the wage paid to an
outsourced statistical investigator as prescribed in Point a Clause 5 Article 3
hereof;
c) In case of a specialized or complex statistical
survey that must be carried out by public employees and officials of the
in-charge authority, the wage paid to a public employee or official shall not
exceed 50% of the wage paid to an outsourced statistical investigator as
prescribed in Point a Clause 5 Article 3 hereof.
If a public employee or official performs
statistical survey tasks after the office hours, he/she will earn a wage not
exceeding the wage paid to an outsourced statistical investigator as prescribed
in Point a Clause 5 Article 3 hereof and will not get overtime pay and per diem
allowance.
The head of the in-charge authority shall decide
the appointment of its officials specialized in statistics and/or experienced
in information collection to collect statistical data and verify survey
questionnaires (in addition to their recurrent tasks) according to the
statistical survey plan.
d) Based on the approved statistical survey plan,
the head of the in-charge authority shall determine the fixed wage for
performing the statistical survey tasks as prescribed in Points a, b and c of
this Clause for each survey questionnaire in each survey region. Payments
shall be made to statistical investigators on the basis of the quantity and
quality of provided survey questionnaires and questionnaire-based wage.
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7. Payments made to
information providers. To be specific:
a) For individuals:
- 30 statistical indicators or
fewer: maximum VND 40,000/survey questionnaire.
- From more than 30 to 40
statistical indicators: maximum VND 50,000/survey questionnaire.
- More than 40 statistical
indicators: maximum VND 60,000/survey questionnaire.
b) For organizations (other than regulatory
authorities that provide information as regulated):
- 30 statistical indicators or
fewer: maximum VND 85,000/survey questionnaire.
- From more than 30 to 40
statistical indicators: maximum VND 100,000/survey questionnaire.
- More than 40 statistical
indicators: maximum VND 115,000/survey questionnaire.
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8. Expenditure on transport of
statistical survey documents or hiring of vehicles for site surveys:
Expenditure shall be calculated according to the price specified on
tickets, ticket purchase invoice, invoices and transport service contracts.
In case of hiring vehicles, the head of the in-charge authority shall
consider making decision on payment of vehicle rent on the basis of vehicle
lease contract or receipt made with the vehicle owner according to the local
average vehicle rent and within the scope of allocated funding, or make payment
as 0.2 liter of petrol/km according to distance between administrative
divisions and petrol price at the time of using vehicle.
9. Expenditure on processing
of statistical survey results:
a) Checking, acceptance, numbering, encryption,
standardization and completion of survey questionnaires: fixed wages shall be
determined on the basis of remuneration paid to the hired statistical
investigators; the specific fixed wage shall depend on the complexity of survey
questionnaires used in a specific statistical survey and not exceed 7% of the
wage paid to a statistical investigator in charge of collecting statistical
data;
b) Expenditure on development of software for
inputting, processing and consolidating statistical data (if necessary);
expenditure on inputting, processing and consolidating statistical data;
c) Expenditure on database creation, website
maintenance and publishing of electronic products on statistical survey
results.
Spending contents and levels specified in Points b,
c of this Clause shall conform to the Circular No. 194/2012/TT-BTC dated
November 15, 2012 of the Ministry of Finance and t5he Joint Circular No.
19/2012/TTLT-BTC-BKH&DT-BTTTT dated February 15, 2012 of the Ministry of
Finance, the Ministry of Planning and Investment and the Ministry of Information
and Communications. The head of the in-charge authority shall decide
these expenditures in a thrifty manner.
10. Expenditure on compilation
of statistical survey publications (if any): expenditures and levels thereof
shall conform to the Government's Decree No. 18/2014/ND-CP dated March 14,
2014.
11. Expenditure on
announcement of statistical survey results: Depending on the nature and
necessity of each statistical survey, the head of the in-charge authority shall
decide the announcement of statistical survey results on mass media, report
statistical survey results to competent authorities or organize conference for
announcement of statistical survey results. Expenditures and levels of
expenditures on organization of conference for announcing statistical survey
results shall conform to regulations on conference organization in the Circular
No. 97/2010/TT-BTC ; expenditures on publishing on mass media shall conform to
applicable law regulations on bidding for purchases to maintain regular operations
of state agencies and units.
12. Other expenditures on the
statistical survey, including:
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b) Interpretation (if any) and translation of
foreign language documents to serve the statistical survey: Expenditures on these
tasks shall conform to regulations on expenditures on interpretation and
translation in the Circular No. 01/2010/TT-BTC dated January 06, 2010 of the
Ministry of Finance;
c) Overtime work: The head of the in-charge
authority shall, within the scope of allocated expenditure estimate, make
overtime pay in accordance with the Joint Circular No. 08/2005/TTLT-BNV-BTC
dated January 05, 2005 of the Ministry of Home Affairs and the Ministry of
Finance and its amending or superseding documents (if any).
13. Expenditure on pilot
surveys for the purposes of completing statistical survey plan, method,
indicators, wage norm and survey questionnaires:
With regard to an initially conducted statistical survey,
the head of the in-charge authority shall decide to carry out pilot survey if
it is deemed necessary within the scope of allocated expenditure estimate for
the purposes of completing the survey plan, method, indicators, wage norms and
survey questionnaires. Expenditures and levels of expenditures on a pilot
survey shall conform to relevant provisions of this Article.
Article 4. Expenditures and
levels of expenditures on statistical surveys funded by provincial-government
budget
Based on the actual conditions of each province and
the balancing capacity of the provincial-government budget, the People's
Committee of that province shall request the People's Council of the same level
to decide specific expenditures and levels thereof in appropriate manner,
provided that they shall not exceed maximum expenditures specified in Article 3
hereof. In necessary cases where a statistical survey is complex or it is
carried out in a disadvantaged region, the Provincial People’s Committee may
request the People's Council of the same level to give approval for higher
expenditure levels provided that they shall not exceed 20% of corresponding
maximum expenditure levels specified in Article 3 hereof.
Article 5. Expenditures and
levels of expenditures on national statistical census
Expenditures and levels thereof of a national
statistical census shall conform to provisions in Article 3 hereof.
Expenditures on a national statistical census are also provided for as
follows:
1. Fixed expenditure on
formulation of the plan for national statistical census, preparation of survey
questionnaires and consolidation, analysis and assessment of results of the
national statistical census provided for the authority in charge of that
national statistical census. Such fixed expenditure (including expenditures on
organization of conferences, meetings of appraisal council, result acceptance,
hiring experts to select questionnaires used in the national statistical census
and other expenditures directly associated with the plan for national
statistical census, preparation of questionnaires and consolidation, analysis
and assessment of survey results) is provided for as follows:
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b) Expenditure on consolidation, analysis and
assessment of results of the national statistical census:
- The authority in charge of
the national statistical census: the expenditure shall not exceed VND 50
million.
- Provincial statistics
office: the expenditure shall not exceed VND 15 million.
- District-level statistics
office (if any): the expenditure shall not exceed VND 10 million.
Depending on the scale and nature of each national
statistical census, the authority in charge of that national statistical census
shall decide fixed expenditure for each of the above-mentioned activities in an
appropriate manner. The head of the authority provided with a fixed expenditure
shall take the autonomy in using such fixed expenditure for performing assigned
tasks.
2. Expenditure on pilot survey
for the purposes of completing plan, method, indicators, wage norms and
questionnaires used in the national statistical census:
After getting opinions from the finance authority
of the same level about the necessity and funding for a pilot survey, the head
of the authority in charge of the national statistical census shall decide to
carry out the pilot survey within the scope of allocated expenditure estimate
for the purposes of completing the plan, method, indicators, wage norms and
questionnaires used in the national statistical census. Expenditures and
levels of expenditures on a pilot survey shall conform to relevant provisions
of Article 3 hereof.
3. Expenditure on hiring
persons to review and prepare the list of survey respondents; expenditure on
hiring persons to draw diagram of the surveyed region (if necessary) shall be
decided by the head of the authority in charge of the national statistical
census according to the expenditure levels specified in Point a Clause 5
Article 3 hereof.
4. Expenditure on storage of
survey questionnaires, purchase of equipment serving data input and processing
and spare parts of machinery and equipment used in the national statistical
census (if any) shall conform to applicable law regulations on bidding for
purchases to maintain regular operations of state agencies and units.
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6. Expenditure on
dissemination of information relating to the national statistical census: Based
on dissemination tasks specified in the plan for national statistical census,
the head of the authority in charge of the national statistical census shall
assume responsibility to select dissemination form and information to be
disseminated in an efficient and thrifty manner. Dissemination of information
through radio stations of communes, wards or commune-level towns within the
scope of allocated expenditure estimate shall be given priority. Specific
expenditures are as follows:
a) Expenditure on dissemination of information on
mass media (radio stations, televisions, newspapers) and expenditure on repair
or purchase of new panels, banners and posters used in information
dissemination shall conform to applicable law regulations on bidding for
purchases to maintain regular operations of state agencies and units;
b) Expenditure on organization of information
dissemination sessions, including drinks, leasing speakers and halls (if any)
shall conform to regulations on expenditures on conferences in the Circular No.
97/2010/TT-BTC .
Article 6. Preparation and
allocation of expenditure estimates, and statement of funding for statistical
surveys and national statistical censuses
Preparation and allocation of expenditure estimates
and statement of funding for statistical surveys and national statistical
censuses (herein referred to as "statistical surveys") shall conform
to regulations of the Law on state budget, the Law on accounting and
legislative documents providing guidelines on such lawsoft. This Circular
also provides the following guidelines:
1. Preparation and allocation
of expenditure estimate:
At the time of preparing annual state budget
estimate, the authority in charge of a statistical survey shall, pursuant to
the Law on state budget, the decision to carry out the statistical survey, the
statistical survey approved by a competent authority, applicable regulations on
finance and provisions of this Circular, make estimate of expenditures on the
statistical survey and estimate of its recurrent expenditures, and send them to
its supervisory authority for submission to a competent authority for approval.
The expenditure estimate shall be allocated in
accordance with the Law on state budget, its instructional documents and
provisions herein.
2. Adjustment of estimated
expenditure in the course of performing survey tasks: Based on the
approved statistical survey plan, the head of the in-charge authority is
entitled to adjust expenditures on assigned tasks (if necessary), provided that
total expenditures after adjustment shall not exceed total allocated estimated
funding.
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a) With regard to fixed expenditures, payment
documents are as follows:
- Expenditures on formulation
of statistical survey plan, preparation of survey questionnaires,
consolidation, analysis and assessment of survey results, acceptance,
examination, numbering, encryption, standardization and completion of survey
questionnaires: payment documents include finished products and records of
finished workloads.
- Wages shall be paid to
outsourced statistical investigators based on their finished products that are
complete questionnaires. Payment documents include the Statement of wages paid
to statistical investigators (using form No. 01 enclosed herewith) and records
of finished workloads.
b) Payment documents for expenditures other than
fixed expenditures shall conform to applicable regulations.
4. Statement of funding for a
statistical survey:
a) The in-charge authority shall check and accept
results of the entire statistical survey or each phase of the statistical
survey which is carried out in more than one year for using as the basis for
approval or appraisal of the expenditure estimate and preparation of
expenditure estimate in the next year.
b) At the end of year, the relevant authority shall
aggregate expenses on statistical surveys on its statement of annual budget
expenditures and submit a report on using of funding for statistical survey to
its supervisory authority.
Article 7. Effect
1. This Circular comes into
force from January 01, 2017 and applies from the budget year 2017.
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3. If legislative documents on
expenditure levels referred to in this Circular are amended or superseded, the
new ones shall be applied.
4. Difficulties that arise
during the implementation of this Circular should be reported to the Ministry
of Finance for consideration.
PP. THE
MINISTER
DEPUTY MINISTER
Huynh Quang Hai
AUTHORITY: ……………………
Form No. 01
(Enclosed with the Circular No. 109/2016/TT-BTC dated June 30, 2016 by
Ministry of Finance)
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Name of the
statistical survey:
Period:……………………………………
No.
Full name
Address
ID Card and TIN
Accepted workload
(number of finished questionnaires)
Unit price
Amount
Tax payable
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Recipient’s
signature
A
B
C
D
1
2
3
4
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E
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Total
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Amount requested:
…………………………….
Total amount (In words: …………………..)
(Enclosed with the record of finished workload)
Prepared by
(Signature)
CHIEF ACCOUNTANT
(signature and full name)
…………………..[date]
HEAD OF AUTHORITY APPROVING PAYMENT
(signature and full name)
Notes: This statement is also used to
declare wages paid to outsourced supervisors.
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