|
MINISTRY OF
FINANCE
-------
|
THE SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
---------------
|
|
No:
27/1997/TC-VT
|
Ha Noi, May,
23, 1997
|
CIRCULAR
OF THE
MINISTRY OF FINANCE NO. 27/1997/TC-VT DATED MAY 23, 1997 GUIDING THE STATE
FINANCIAL MANAGEMENT REGIME FOR CAPITAL TURNOVER OF SOCIAL MARKETING ACTIVITIES
OF TYPES OF CONDOM AND MEANS OF CONTRACEPTION
Pursuant to the current Law on
the State budget and guiding documents;
Pursuant to the Decree No.
20/CP dated March 15, 1994 of the Government on regulations on management and
use of official development assistance (ODA);
After reaching agreement with
the coordinating agencies of the Government on management of ODA, the Ministry
of Health and the National Committee for Population and Family Planning and the
Ministry of Finance shall make the guidance for the State financial management
mechanism for capital turnover for social marketing activities of types of
condoms and means of contraception as follows:
I. GENERAL PROVISIONS:
1. All capital sources derived
from the state budget (the State budget, foreign aid, loans, etc.) used for the
turnover of the social marketing activities of types of condoms and means of
contraception are under the scope of management of this Circular.
2. The Ministries, sectors,
localities, state agencies, social organizations (hereinafter referred to as
the unit) allowed by the State to implement the social marketing activities of
condoms and means of contraception must establish management division to
conduct the activities and strictly observe the regimes of the current
financial management of the State as well as the provisions of this Circular.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
II. SPECIFIC PROVSIONS:
1. Making estimates of revenue and expenditure
1.1. Every year, based on the
program and project permitted by the government for the signing with the aid
organizations, the units shall make estimates of revenue and expenditure for
social marketing activities along with estimates of revenues and expenditures
of units in order to send them to the Ministry of Finance and Ministry of
Planning and Investment for consideration and submission to the Prime Minister
for approval.
1.2. Estimates of revenue and
expenditure must be specified with the following contents:
1.2.1. Plan to receive money and goods for each
capital source (value and amount of each type
1.2.2. Plan for sales, money
collection and purchase of turnover
goods
2. Bidding organization and selection of agents
Organization of public bidding and
compliance with regulations on State economic contracts for the following
activities:
2.1. Procurement of goods and
services (re-packaging, printing and labeling on packaging, advertising, etc.)
in the country valued at over 100 million dong shall comply with Decision No. 20
TC/KBNN dated January 17, 1996 of the Ministry of Finance.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.3. Selection of entrusted import
enterprise for products in need of purchase from abroad. Enterprises having
functions of import and export of new medical items shall be selected to
purchase the product turnover.
2.4. Goods purchased abroad shall be implemented
by the international bidding under commitment with the funding organizations
3. Procedures for aid receiving
3.1. For goods or cash aid from
the governments or international organizations, the units must make procedures
for aid certification as prescribed in Circular No. 22 TC / VT dated March 20,
1995 and the Circular No. 87 TC / VT dated October 27, 1994 of the Ministry of
Finance guiding the financial management regime for foreign aid.
4. Valuation:
4.1. Wholesale and retail price
for each product, commission rates and the rate of other costs shall be decided
by the Valuation Council of the Ministries, central sectors, localities
approved by the state for the implementation of social marketing. The members
of the Council with the participation of the State Price Board, the Ministry of
Finance and other relevant agencies.
4.2. For imported aid without unit price, the
line agency must organize inventory and valuation under the principles
specified in Point 4.1.
4.3. The retail price after decided by the Valuation Council must be clearly printed on the packaging of product before
introducing for social marketing.
5. Purchase and sale of goods
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5.2. The units allowed by the
State for the implementation of social marketing activities shall open a
separate account at the Treasury to receive the proceeds from the sale of goods
and remit them to the State budget.
5.3. Every month, the distribution
agents are responsible for payment and remittance of the whole proceeds from
the sale of goods (the amount payable after deducting the valid and reasonable
expenses) to the account opened at the Treasury specified in the contract that
has been signed with the units allowed by the State for the implementation of
social marketing activities of means of contraception. After synthesis, the
units shall remit the entire amount above mentioned to the State Budget account
opened at the Treasury.
5.4. The purchase of foreign goods to continue
the turnover must be implemented through entrusted import contract with the
medical companies that have import and export functions and are selected as
prescribed at Point 2.4.
5.5. Strictly prohibiting all
activities of re-export of all types of condoms and other means of
contraception under the social marketing program.
6. Procedures for allocation of turnover fund:
6.1. Based on the sales plan,
money collection and purchase of turnover goods (specified at point 1.2) of the
units implementing social marketing approved by the line agencies and functional
authorities, the Ministry of Finance shall make allocation of fund from the
State budget to continue the deployment of social marketing activities.
6.2. To be funded in time, at the
end of each previous quarter, the units implementing social marketing must
submit to the Ministry of Finance (Department of Administration) the following
documents:
- Documents certifying the total
proceeds have been transmitted to the State budget from social marketing
activities in the previous quarter.
- Detailed estimate of expenditures to be
generated in the next quarter for funding request.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
7. Regulations on accounting and settlement:
7.1. The units implementing the
social marketing must organize the accounting of marketing activities in
accordance with the provisions in the Decision 999 TC/QD/CDKT dated November, 1996 of the Minister of Finance. The accounting scheme
is applied under the form No. 37 attached to this document.
7.2. Every year, the units must prepare
settlement under each capital source ( capital from state budget, aid by each
organizations, etc.) of marketing activities and approved by the competent
authorities for submission to the Ministry of Finance (Department of
administration and Board of aid management and receiving) to verify the
settlement data and sum up and make the state budget settlement for submission
to the Government under the documents guiding the implementation of Decree
No.87-CP of the Government stipulating in detail the decentralization,
management, formulation and compliance with the state budget settlement. For
the report form, uniformly using the F02-2H form (attached).
III. IMPLEMENTATION ORGANIZATION:
1. The line agencies are responsible for
inspection and monitoring the sale of goods at the right retail price decided
by the Valuation Council specified on product packaging.
2. Ministry of Finance and other
relevant agencies are responsible for periodic or irregular inspection of the
use of capital turnover for social marketing activities. In case of use of
capital for improper purpose and regime, the Ministry of Finance will suspend
the capital allocation and inform the competent authorities for handling.
3. This Circular takes effect
after 15 days from its signing date. In the course of implementation, if any
problems arise, the units should be promptly report to the Ministry of Finance
for consideration and timely amendment.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Signed)
(F02-2H)
DETAIL
ACTUAL
EXPENDITURE OF PROJECT FOR REQUEST OF SETTLEMENT
Project name:..............................
Code:..................
Under the
program:..............................................
Start:...............................
End:...............
Total fund approved………………..Amount approved this
period……..
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
No.
Content
Code
This period
Accumulated
from the beginning of the year
Accumulated
from the start
A
B
C
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2
3
I
Fund of previous period carried forward from
previous period
01
X
II
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
02
III
Fund allowed for use
03
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
IV
Fund used
04
V
Fund recovered
05
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
VI
Fund requested for settlement
06
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
-
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
-
VII
Fund carried forward to the next period
07
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Explanation
Objective and content of study according to the
prescribed schedule:..........
.................................................................
Amount of products
finished:.....................
.................................................................
Date... month...
…199...
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66