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THE GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 50-CP
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Hanoi, May 10,
1997
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DECREE
ISSUING
THE REGULATION ON THE SETTING UP AND OPERATION OF THE LOCAL FUND FOR FLOOD AND
STORM PREVENTION AND FIGHT
THE GOVERNMENT
Pursuant to the Law on
Organization of the Government of September 30, 1992;
Pursuant to the Ordinance on the Prevention and Fight against Floods and Storms
of March 8, 1993;
At the proposal of the Minister of Agriculture and Rural Development,
DECREES:
Article 1.- To issue
together with this Decree the Regulation on the setting up and operation of the
local fund for flood and storm prevention and fight.
Article 2.-
This Decree takes effect 15 days after its signing. All the earlier provisions
which are contrary to this Decree are now annulled.
The Minister of Agriculture and
Rural Development, the Minister of Finance, the Central Steering Committee for
Flood and Storm Prevention and Fight shall have to coordinate with the
concerned Ministries and branches in guiding and supervising the implementation
of the Regulation issued together with this Decree.
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ON
BEHALF OF THE GOVERNMENT
FOR THE PRIME MINISTER
DEPUTY PRIME MINISTER
Phan Van Khai
REGULATION
ON
THE SETTING UP AND OPERATION OF THE LOCAL FUND FOR FLOOD AND STORM PREVENTION
AND FIGHT
(Issued together with Decree No. 50-CP of May 10, 1887 of the Government)
Chapter I
GENERAL PROVISIONS
Article 1.- The local
fund for flood and storm prevention and fight shall be contributed annually by
the local organizations and individuals in accordance with the provisions of
law.
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The local fund for flood and
storm prevention and fight shall not include the public labor fund.
Article 2.-
The local fund for flood and storm prevention and fight shall be used only in
support of dike consolidation; to prevent and fight against floods and storms
and overcome their consequences.
The local fund for flood and
storm prevention and fight must be used for the right purpose and according to
the regime prescribed by law.
It is strictly forbidden to use
the fund for wrong purposes.
Article 3.-
The local fund for flood and storm prevention and fight shall be managed by the
Peoples Committee of the province or city directly under the Central Government
for use in the locality and to support other localities affected by floods and
storms. The fund shall be placed under State financial management by the
immediate higher financial agency and be allowed to open their own accounts at
the State Treasury.
The remainder of the fund at the
end of the year shall be carried forward to the following year.
Article 4.-
The local fund for flood and storm prevention and fight is an independent
financial organization, managed by the administration of a province or city
directly under the Central Government and operates on a non-profit basis. The
President of the Peoples Committee of the province or city directly under the
Central Government is responsible for running the Fund and is its account
holder.
Article 5.-
The setting up, raising, use and management of the local fund for flood and
storm prevention and fight shall comply with the Ordinance on Accounting and
Statistics and the provisions of this Regulation.
Chapter II
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Article 6.- The following
objects shall have to make contributions to the fund for flood and storm
prevention and fight:
1. Vietnamese citizens who are
from full eighteen years to full sixty years of age for men and from full 18
years to full fifty five years of age for women.
2. All domestic and foreign
economic organizations operating in the locality.
Article 7.-
The following objects shall be exempted from or can postpone contributions to
the fund for flood and storm prevention and fight.
1. Exemption from contributions
to the fund:
a/ Disabled and diseased
soldiers and the persons who are eligible for the policy applied to disabled
and diseased soldiers.
b/ Parents and spouses of fallen
soldiers.
c/ Persons who are performing
their military duty in the armed forces and enjoying the cost-of-living
allowances.
d/ Students under formal
long-term training programs at universities, colleges, intermediate and
vocational training schools.
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f/ Members of poor households
who are enjoying the Hunger Elimination and Poverty Alleviation Fund subsidies;
households in the mountainous, island, remote and deep-lying areas and in the
new economic zones, which are eligible for the agricultural land use tax
exemption.
g/ Public utility enterprises
and agricultural cooperatives.
2. Eligible for deferred
contributions to the fund:
a/ Members of rural households
living in areas stricken by natural calamities or crop failure, which are
eligible for agricultural land use tax exemption.
b/ Enterprises and organizations
which are eligible for turnover tax exemption or reduction.
Article 8.-
Competence to decide on exemption or deferment of contributions and on the
duration of the exemption and deferment
1. Competence to decide on
exemption or deferment of contributions:
a/ The Presidents of the Peoples
Committees of the urban and rural districts, town and provincial cities are
competent to decide on the exemption or deferment of contributions for objects
specified in Clause 1 and Point a, Clause 2, Article 7 of this Regulation.
b/ The Presidents of the Peoples
Committees of the provinces and the cities directly under the Central
Government has the authority to decide on the exemption or deferment of
contributions for objects specified in Point b, Clause 2, Article 7 of the
Regulation.
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The exemption and deferment of
contributions to the local fund for flood and storm prevention and fight shall
be considered once a year at the time when the quotas of collection for the
fund are assigned. For those objects who have already made contributions to the
funds before they are considered for exemption or deferment thereof, the paid
sum of money shall be deducted from the following years contributions.
Article 9.- Levels
of money contribution to the local funds for flood and storm prevention and
fight are stipulated as follows:
1. Citizens in the age group
specified in Clause 1, Article 6 of this Regulation shall contribute annually a
sum of money calculated at the price of rice set for the agricultural land use
tax at the time of collection: 1 kg of rice (one kilogram of rice) for a member
of agricultural households; 2 kg of rice (two kilograms of rice) for other
objects.
2. Enterprises of all economic sectors
operating in the localities shall contribute annually 0.02 per cent of their
total production and/or business capital which shall not exceed five million
dong and shall be included in the product cost or circulation fee.
Chapter III
COLLECTION, MANAGEMENT AND
USE OF THE FUNDS FOR FLOOD AND STORM PREVENTION AND FIGHT
Article 10.-
Before January 15 each year, the Peoples Committees of the provinces and the
cities directly under the Central Government shall assign the quotas of
collection for the local fund for flood and storm prevention and fight to the
urban and rural districts, towns and provincial cities on the basis of the
level of annual contributions by the objects specified in Clause 1, Article 9
of this Regulation.
The Peoples Committees of the
urban and rural districts, towns and provincial cities shall organize the
collection for the funds in accordance with the provisions in Clause 2, Article
9 of this Regulation and assign the collection quotas to the organizations in
the communes, wards and townships.
The collections for the fund and
all voluntary contributions made by organizations and individuals inside and
outside the country shall be remitted to the account(s) at the local State
Treasure.
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1. 60 per cent shall be remitted
to the funds for flood and storm prevention and fight in all the provinces and
cities directly under the Central Government;
2. 40 per cent shall be remitted
to the funds for flood and storm prevention and fight in the urban or rural
districts, towns and provincial cities.
3. 3 to 5 per cent of the total
collections shall be deducted to pay the fund collectors in the communes, wards
and townships.
Article 12.-
The collecting of monetary contributions shall be reflected in uniform receipts
issued by the Ministry of Finance. Each receipt shall be made in two copies,
used as a document for settlement with the district financial agency, the other
as a voucher to be kept by the payer.
Article 13.-
The Peoples Committees of the urban and rural districts, towns and provincial
cities shall directly manage and use the fund for flood and storm prevention
and fight, allocated by the Peoples Committees of the provinces and the cities
directly under the Central Government.
Article 14.-
The local fund for flood and storm prevention and fight shall be used in
accordance with the provisions in Article 29 of the Ordinance on Flood and
storm prevention and fight and be used for the following:
- Training of persons who take
part in the dike protection.
- Exercises of optional plans
for flood and storm prevention and fight.
- Emergency support in case of
dike breaks or imminents breaks (for all the categories of existing dikes).
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- Support for the repair and
maintenance of schools, hospitals, health stations and other public utilities
in the localities to overcome consequences caused by floods and storms.
- Purchase of the equipment
necessary for the search and rescue of flood and storm victims.
Article 15.-
The Presidents of the Peoples Committees of the provinces and the cities
directly under the Central Government shall decide on the levels of support for
overcoming consequences, on the transfer of the fund for flood and storm
prevention and fight from one district to another and the deduction of the fund
for overcoming consequences caused by floods and storms in other localities.
Article 16.-
The local Steering Committee for Flood and Storm Prevention and Fight shall
have to report on the collection results and draw up and submit the estimated
expenditures to the Peoples Committee of the same level for consideration and
approval at the end of the first quarter every year.
The Peoples Committees of
various levels shall have to report the final accounts of the funds for flood
and storm prevention and fight of their localities to the Peoples Councils of
the same level and the Peoples Committees of the higher level(s) in accordance
with current provisions of law.
At year-end, the Peoples
Committees of the provinces and the cities directly under the Central
Government shall report the final accounts of the local fund for flood and
storm prevention and fight to the Central Steering Committee for Flood and
Storm Prevention and Fight, the Ministry of Agriculture and Rural Development
and the Ministry of Finance.
Chapter IV
REWARD AND HANDLING OF
VIOLATIONS
Article 17.- Organizations
and individuals that have recorded meritorious achievements in the formation,
management and raising of the local funds for flood and storm prevention and
fight shall be rewarded according to the common regime of the State.
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For an organization which fails
to make contributions in full to the fund as prescribed, the fund collecting
agency shall request the bank to transfer the prescribed sum of money from the
account of such organization into the account of the local fund for flood and
storm prevention and fight.
Article 18.-
Persons who are assigned the tasks of collecting, managing and using the local
funds for flood and storm prevention and fight violate the provisions of this
Decree, shall, depending on the nature and seriousness of the violations, be
disciplined or examined for penal liability. Compensation must be paid for any
material damage in accordance with the provisions of law.