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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.:
92/2013/TT-BTC
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Hanoi, July
08, 2013
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CIRCULAR
PROVIDING FOR THE
FINANCIAL MANAGEMENT REGIME OF THE FUND OF ASSISTANCE FOR OVERSEAS VIETNAMESE
CITIZENS AND LEGAL ENTITIES
Pursuant to the Government’s Decree No. 60/2003/ND-CP,
of June 06, 2003, detailing and guiding the implementation of the State
Budget Law;
Pursuant to the Government’s Decree No. 118/2008/ND-CP,
of November 27, 2008, defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
Pursuant to the Decision No. 119/2007/QD-TTg, of July 25, 2007, of the Prime Minister, on
establishement of the Fund of assistance for Overseas Vietnamese Citizens and
Legal Entities;
At the proposal of the Director
of the Administrative and Non-Business Finance Department;
The Minister of Finance promulgates the
Circular providing for the financial management regime of the Fund of
assistance for Overseas Vietnamese Citizens and Legal Entities.
Article 1. Scope of application
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Vietnamese citizens who
permanently reside in foreign countries and have paid insurance premiums in
foreign countries are not in the scope of application under this Circular.
Article 2. The operational principles of the
Citizen Assistance Fund
1. The Citizen Assistance Fund is operated not
for profit purpose. The Fund has the legal entity, account and own seal. The
Fund opens account in Vietnamese dong and foreign currency at the State
Treasury or at the domestic commercial banks as prescribed in Article 2 of the
Decision No. 119/2007/QD-TTg, of July 25, 2007, of the Prime
Minister.
2. The overseas Vietnamese representative
agencies shall coordinate with the Board of directors and Office of the Fund in
implementing the citizen assistance activities in accordance with the
Regulation on “Organization and operation of the Fund of assistance for
Overseas Vietnamese Citizens and Legal Entities” , promulgated by the Minister
of Foreign Affairs.
Article 3. Revenue source of the Citizen
Assistance Fund
1. The initial funding source of the Citizen
Assistance Fund allocated by the State Budget is 20 (twenty) billion VND; the
annual funding shall be supplemented by the State Budget on the basis of
estimate which has been approved by the competent authorities.
2. Cash and assets from voluntary contributions
and financing of domestic and foreign organizations and individuals in
accordance with the law.
3. Revenues from interests of deposit and other
legal revenues (if any);
Article 4. Expenditure content of the Citizen
Assistance Fund
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1.1. Non-refundable expenditure contents:
a) Expenses for direct activities performing
task of assistance for overseas Vietnamese citizens and legal entities by
overseas Vietnamese representative agencies. Expenses for officials of
Vietnamese representative agencies to have a trip for work serving task of
assistance for citizens and legal entities; visiting consulates to study
situation for cases where citizens are arrested, held in temporary detention of
custody, brought to trial or sentenced to imprisonment regarding the following
expenses: flight tickets, charges of train, vehicle for travelling, petrol,
mission allowances according to the current regulation regime.
b) Assistance for cases where citizens have
special difficulties when they and their family have no financial ability to
remedy, expenses include: means of transport at host country, food, temporary
accommodation and other necessities of life under documents of actual payment,
on spirit of thrifty and efficiency. For these cases, heads of overseas
Vietnamese representative agencies shall decide in accordance with the
competence specified in Point c Clause 3 Article 6 of this Circular.
c) For cases of citizens who are suffered from
serious diseases (mental disease, palsy, end-stage cancer), dead, or meet
serious accident with risk of affecting to life and when they and their
families have no financial ability to overcome; or cases of meeting serious
risks need assistance (war, natural disasters, epidemic diseases, terrorism),
apart from expenses stated in point b item 1.1 Clause 1 of this Article, if
they need the additional assistance for means of transport to turn back to
country, and other relevant expenses, the overseas Vietnamese representative
agencies must report to the Director of the Fund in order to report to the
Minister of Foreign Affairs for consideration and decision for each specific
case.
d) Assistance for expenses to bring women,
children who are victims of human trafficking criminals from foreign countries
back to country according to the content, expenditure level to support victims
during the duration of waiting for arrangement to turn back country conducted
by the overseas Vietnamese representative agencies as prescribed in the Joint
Circular of the Ministry of Finance, and the Ministry of Labor, Invalids and
Social Affairs, providing for content and the expenditure level for work of
victim assistance.
1.2. Refundable expenditure contents:
Advance payments for buying tickets of transport
means for repatriation, payments for hospital charges, temporary accommodation
expenses and other expenses for citizens in cases:
a) When concerned persons have paid deposits or
have guarantee of families, relatives, companies appointing laborers, owners of
vessels and have confirmation of the Communal People’s Committees where
domestic families, relatives or organizations have permanent residence
registration, reside or where place the working office, confirmation of the
People’s Committees (at provincial level or at district level) where the
employers, owners of vessels register for practicing about refund of these
amounts.
b) In special urgent cases where concerned
persons fail to have deposit or guarantee of domestic families or organizations
or companies appointing laborers, owners of vessels, the concerned persons must
make commitment for refund of advance payments to the Fund. The heads of the
overseas Vietnamese representative agencies shall consider and decide on
agreeing for advance payments for each specific case.
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Annually, the Ministry of Foreign Affairs shall be
entitled to spend maximally 10% of total funding approved for the Fund for
assistance of Vietnamese citizens and legal entities in order to pay for
activities of fund management, including:
a) Paying allowances for the position of Fund’s
director under the part-time regime as prescribed in the Circular No.
78/2005/TT-BNV, of August 10, 2005, of the Ministry of Home Affairs, guiding
implementation of the regime of part-time allowances for cadres, civil
servants, public employees who work part time in charge of titles of head of
other agencies and units.
b) Paying duty-allowance of the chief accountant
for Fund’s chief accountant as prescribed in the Joint Circular No. 50/2005/TTLT/BTC-BNV, of the Ministry of Finance, and the Ministry of
Home Affairs, guiding the standards, conditions of and procedures for
the appointment, dismissal, replacement and arranging allowance for chief
accountants, persons in charge of accounting in state accounting units.
c) Paying treasurer-duty allowance for officer
who is Fund’s treasurer as prescribed in the Circular No. 05/2005/TT-BNV, of
January 05, 2005, of the Ministry of Home Affair, guiding implementation of
duty allowance regime applicable to cadres, civil servants and public
employees.
d) Paying wages, insurance premiums and
allowances in accordance with law to Fund’s contractual employees (if any);
dd) Paying amounts of overtime work (if any)
under current regulation regime.
e) Paying for propagation activities to build
Fund;
g) Paying for activities of the going-out and
coming delegations serving for building the Fund, regular and annual inspect
the Fund’s use at overseas Vietnamese representative agencies; paying for
survey and study on domestic and overseas actual situation; activities of
coordinating with localities in assistance of overseas Vietnamese citizens and
legal entities.
h) Expenses for procurement, repair or
maintaining of the fixed assets serving for Fund’s operation.
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k) Expenses for periodically or irregularly
rewarding the organizations, individuals who are meritorious in mobilizing or
directly contributing in the Fund or obtain achievements in the Fund’s
operation. The setting up, management and use of the emulation and commendation fund shall comply with the Circular of the Ministry of
Finance guiding the Government’s Decree No. 42/2010/ND-CP, of 15 April, 2010,
detailing implementation of a number of Articles of the Law on emulation and
commendation. The Fund of emulation and commendation is deducted from the
funding for Fund’s management operation and estimated in Fund’s annual budget
by the Ministry of Foreign Affairs.
l) Other legal expenses serving for Fund’s
management
Article 5. Making a deposit, guarantee, and
refund of advance amounts paid by the Fund
1. Responsibilities of domestic individuals,
organization, companies and owners of vessels:
a) Domestic individuals and organization that
have paid a deposit or made guarantee to commit for refund of expenses for
buying tickets of means for turning back country and other expenses for
overseas citizens must be responsible for refund to Fund on time as committed.
b) Individuals who directly commit to refund the
advance expenses with overseas Vietnamese representative agencies to buy tickets
of means for repatriation and other expenses must be responsible for refunding
to the Fund on time as committed.
c) Companies appointed laborers, owners of
vessels sent fishermen for work shall be responsible for paying a deposit,
guarantee and refunding the advance expenses to buy tickets of means for
repatriation and other expenses for taking laborers or fishermen back to
country to the Fund on time as committed.
2. Responsibilities of People’s Committees at
all levels:
a) For cases where domestic individuals,
organization have paid a deposit or committed for guarantee: People’s
Committees at commune level where the concerned persons have the permanent
residence registration, reside or place offices of working shall confirm the
paying deposit and guarantee commitment involving refund of the advance
expenses to the Fund; concurrently be responsible for withdrawal of the debts
from advance payments of those individuals, organizations to refund to the Fund
or urging those individuals and organizations to refund to the Fund on time as
committed.
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In necessary case, People’s Committees at all
levels may be received an advance payment from local budget to pay a deposit,
guarantee or refund the advance expenses to the Fund when individuals or the
employers meet difficult circumstances, have not yet performed the refund
obligation on time as committed, and then People’s Committees at all levels
shall collect those amounts from individuals, the employers for refund to the
local budget.
3. Responsibilities of the Fund:
The Fund is responsible for monitoring and
regularly coordinating with People’s Committees at all levels in urging the
collection of debts; in cases where debts are overdue but individuals,
organizations still have not yet refunded, the Fund shall issue a debt-claiming
notification to send it to the concerned persons and People’s Committees at all
levels.
4. Handling of offenses in late payment or
non-payment:
a) Individuals, who directly commit to refund
the advance expenses and individuals, organizations, which have paid a deposit
or committed guarantee, fail to perform the refund obligation on time as
committed, those individuals, organizations, apart from refund of the advance
expenses, must pay interest for the amount that paid lately under the basic
interest rate announced by the State Bank, corresponding to the time of late
payment, at the time of payment.
b) If they fail to pay, they shall be handled in
accordance with law.
Article 6. Setting up of estimates,
allocation of estimates, making finalization and mechanism of use
1. Setting up of estimates and allocation of
estimates:
a) Annually, the Ministry of Foreign Affairs
shall make estimate of the Fund’s operational funding, and sum up into its
general estimates to send to the competent agencies as prescribed by the Law on
State Budget and documents guiding Law.
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2. Making finalization
a) Annually, the overseas Vietnamese
representative agencies using the Fund shall be responsible for reporting
finalization about the used expenditure, and sending the expenditure documents
(originals) to the Fund’s office for examination, consideration, approval and
summing up reports of finalization to send the Ministry of Foreign Affairs.
b) The Ministry of Foreign Affairs shall
consider, approve the revenue and expenditure finalization statements of the
Fund and sum up in its general annual finalization report to send it to the
Ministry of Finance for verification in accordance with the Law on State Budget
and the guiding documents.
If the Fund fails to use up the approved funding
in year, the residue amounts shall be forwarded to the following year for use
in accordance with purpose and content of using the Fund as prescribed.
3. Mechanism of use:
a) On the basis of the annual expenditure plan
allocated, the Fund’s director shall be responsible for guiding the overseas
Vietnamese representative agencies to implement the management and use of
funding in accordance with the Vietnamese law, the host countries’ law,
international law and to comply with current regulations on financial
management and regulations on Fund’s financial management, as well as the
Regulations on the Fund’s organization and operation
b) The Fund’s director has right to approve the
expenditure of not exceeding USD 10,000 (ten thousands U.S. dollar) for each
case. For expenses of more than USD 10,000 and expenses specified in Point c
item 1.1 Clause 1 Article 4, the Fund’s director must report to the Minister of
Foreign Affairs for consideration and decision.
c) The heads of overseas Vietnamese
representative agencies have right to approve expenses of not exceeding USD
3,000 (three thousands U.S.dollar) for each case. For expenses of more than USD
3,000 and expenses specified in Point c item 1.1 Clause 1 Article 4, the heads
of representative agencies must propose to the Fund’s director for
consideration and decision in accordance with his competence.
d) The Fund is not allowed to use its funding to
pay for activities that are not proper with purposes as prescribed in the
Fund’s regulation.
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1. The Citizen Assistance Fund must organize the
accounting work, and make accounting in accordance with the Decision No. 19/2006/QD-BTC, of March 30, 2006, of the Minister of Finance,
promulgating on “administrative and non-business accounting regime”; regulation
on financial management of Vietnamese overseas representative agencies, as well
as other regulations of the Fund.
2. The Fund shall make accounting separately for
operations spent on its management operation.
3. The Fund shall make accounting separately for
monitoring contributions to Fund by domestic and foreign organizations and
individuals through overseas representative agencies.
4. Accounting currency: accounting, making
finalization in Vietnam dong.
5. In case of using foreign currency: If the
Ministry of Finance grant directly in foreign currency, it shall apply the
accounting rate as announced monthly by the Ministry of Finance. In case of
purchasing the foreign currency at banks, it shall apply the foreign exchange
rate converted according to the bank vouchers at the time of purchasing foreign
currency.
6. The Fund’s director and Heads of the
representative agencies shall be responsible for expenditure in accordance with
the policy, regime and regulation in this Circular.
7. The Citizen Assistance Fund shall comply with
State’s current regulations on examining, inspecting the financial activities
of the Fund.
Article 8. Organization of implementation
This Circular takes effect on October 01, 2013
and replaces the Circular No. 177/2010/TT-BTC, of November 05,
2010, of the Ministry of Finance, providing for the regime on financial
management of the Fund of assistance for Overseas Vietnamese Citizens and Legal
Entities. The Ministry of Foreign Affairs shall be
responsible for guiding the overseas Vietnamese representative agencies, as
well as relevant units under Ministry to implement this Circular.
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FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Nguyen Thi Minh