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THE GOVERNMENT
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 94/2014/ND-CP
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Hanoi, October
17, 2014
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DECREE
ON
THE SETTING UP AND MANAGEMENT OF NATURAL DISASTER PREVENTION AND CONTROL FUNDS
Pursuant to the December 25, 2001 Law on
Organization of the Government;
Pursuant to the June 19, 2013 Law on Natural
Disaster Prevention and Control;
At the proposal of the Minister of Agriculture
and Rural Development,
The Government promulgates the Decree on the
setting up and management of natural disaster prevention and control funds.
Chapter I
GENERAL PROVISIONS
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This Decree provides for the setting up;
contributors and contribution levels; and management and use of natural
disaster prevention and control funds (below referred to as funds).
Article 2. Subjects of application
This Decree applies to Vietnamese agencies,
organizations, households and individuals; foreign organizations and
individuals and international organizations that currently reside or operate or
are engaged in natural disaster prevention and control in Vietnam.
Article 3. Operation principles of funds
1. Funds shall be managed and used in a timely,
public, transparent, equal and effective manner for proper purposes.
2. Funds shall operate for not-for-profit purposes.
Article 4. Setting up of funds
1. Funds shall be set up at the provincial level
and managed by provincial-level People’s Committees. The year-end balance of
funds may be carried forward to the subsequent year.
2. Chairpersons of provincial-level People’s
Committees shall decide on the setting up of fund management agencies. Fund
management agencies shall be located at provincial- level Agricultural and
Rural Development Departments, have seals and may open accounts at state
treasuries. Directors of funds shall be appointed, relieved from duty or
dismissed by chairpersons of provincial-level People’s Committees.
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Chapter II
CONTRIBUTORS AND
CONTRIBUTION LEVELS
Article 5. Contributors and contribution levels
1. Independent accounting-practicing economic
organizations:
The annual compulsory contribution level is 0.02%
of the total value of current assets in Vietnam according to annual financial
statements, which, however, must be at least VND 500,000 and at most VND 100
million, and may be accounted as production and business cost.
2. Vietnamese citizens aged between full 18 years
and the retirement age prescribed by the labor law shall make contributions as
follows:
a/ Salaried cadres, civil servants and public employees
working in agencies, organizations and armed forces and managers of state
enterprises shall contribute one day’s salary/person/year calculated based on
their base salary after deducting payable taxes and insurance premiums;
b/ Workers in enterprises shall contribute one
day’s wage/person/year calculated based on the region-based minimum wage;
c/ Other workers, other than those specified at
Points a and b of this Clause shall contribute VND 15,000/person/year.
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Article 6. Subjects eligible for exemption from or reduction or
suspension of payment of, contributions
1. Subjects eligible for exemption from
contributions:
a/ War invalids and diseased soldiers and persons
eligible for the policy applicable to war invalids;
b/ Natural parents and spouses of fallen soldiers;
c/ Persons who are performing their military
service duty in the armed forces, and noncommissioned officers and soldiers
serving for a given term in the People’s Public Security Forces and enjoying
cost-of-living allowance;
d/ Students studying under long-term formal
training programs at universities, colleges, intermediate and vocational
training schools;
dd/ Persons with disabilities or persons who have
lost 21% or more of their working capacity and people suffering from dangerous
diseases certified by district- or higher-level health establishments;
e/ Persons who are unemployed or do not have any
job for 6 months or more in a year;
g/ Members of poor households or households living
just above the poverty line; members of households in mountainous, remote and
deep-lying areas; members of households suffering from damage caused by natural
disasters, epidemics, fires, explosions or accidents;
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i/ Independent accounting-practicing economic
organizations that have spent more than 0.02% of their total asset value on
repairing and purchasing assets, workshops and equipment or postponed
production and business for 5 days or more in a year due to damage caused by
natural disasters.
2. Subjects eligible for reduction or suspension of
payment of contributions:
Independent accounting-practicing economic
organizations eligible for enterprise income tax exemption or reduction shall
be considered for reduction or suspension of payment of contributions to funds.
Article 7. Competence to decide on exemption from, or reduction or
suspension of payment of, contributions
1. Provincial-level People’s Committees are
competent to decide on exemption from, or reduction or suspension of payment
of, contributions, for the subjects specified in Article 6 of this Decree.
2. The exemption from, reduction and suspension of
payment of, contributions to local funds shall be considered once a year at the
time of assignment of collection quotas for funds. Organizations and
individuals eligible for exemption from, reduction and suspension of payment
of, contributions due to damage caused by natural disasters shall report the
damage to local administrations for summarization and sending to competent
agencies for exemption, reduction and payment suspension consideration. For
those that have made contributions to funds before they are considered for contribution
exemption, reduction or payment suspension, the paid sums of money may be
subtracted from the subsequent year’s contributions.
Chapter III
MANAGEMENT AND USE OF
FUNDS
Article 8. Management of collection and plans on collection for funds
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2. Heads of agencies and organizations shall
collect the contributions of their cadres, civil servants, public employees,
workers, officers and public employees of the armed forces under their
management, and transfer them into fund management agencies’ accounts or
district-level accounts authorized by provincial-level People’s Committees.
3. Commune-level People’s Committees shall collect
the contributions of other workers in their localities (except those specified
in Clause 2 of Article) and transfer them into district-level accounts
authorized by provincial-level People’s Committees. The collection of
contributions in cash must use receipts issued by the Ministry of Finance.
4. Deadlines for payment of contributions:
Individuals shall pay their contributions once a year before May 30;
independent accounting-practicing economic organizations shall pay at least 50%
of their contributions before May 30 and the remainder before October 30 every
year.
5. Heads of agencies, organizations and
commune-level People’s Committees shall, based on contributors and contribution
levels under their management and subjects eligible for exemption from or
reduction or suspension of payment of, contributions, prepare collection plans
of their agencies, organizations or localities.
6. Chairpersons of provincial-level People’s
Committees shall guide the making of collection plans by, and approve and
notify to, each related agency or unit.
Article 9. Spending contents of funds
1. Supporting natural disaster prevention and
control activities specified in Clause 3, Article 10 of the Law on Natural
Disaster Prevention and Control, including:
a/ Relieving and supporting the remediation of
natural disaster consequences: Providing emergency relief in food, drinking
water, curative medicines and other essentials to those suffering from damage
caused by natural disasters; supporting the repair of houses, health
establishments and schools, and for dealing with environmental sanitation
issues in natural disaster-hit areas, repair of evacuation houses serving
natural disaster prevention and control or urgent repair of natural disaster
prevention and control facilities with a value of under VND 1 billion/facility;
b/ Supporting natural disaster response activities:
Evacuating people out of dangerous areas; health care; providing food and
drinking water to those in evacuation places; supporting observation,
information, announcement, warning and alert of natural disasters at community;
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2. Supporting at most 5% of the actually collected
amounts annually to pay remuneration to collectors and other administrative
expenses for collection work at the communal level.
3. Transferring funds to support other localities
suffering from damage caused by natural disasters in case the remediation exceeds
the capacity of these localities.
Article 10. Competence to decide on funds’ spending
1. Chairpersons of provincial-level People’s
Committees may decide on spending levels and contents for eligible subjects at
the request of provincial-level commanding committees for natural disaster
prevention and control and search and rescue.
2. Provincial-level commanding committees for
natural disaster prevention and control and search and rescue shall summarize
the damage and support needs of district-level People’s Committees and related
agencies and units, and make proposals to chairpersons of provincial- level
People’s Committees.
3. Based on the actually collected amounts,
chairpersons of provincial-level People’s Committees shall decide on the use of
their funds to support other localities.
4. The Prime Minister may decide to transfer local
funds for supporting other localities as follows:
a/ For urgent transfer to support localities
seriously affected by natural disasters, the Chairperson of the Central Steering
Committee for Natural Disaster Prevention and Control shall coordinate with the
chairpersons of related provincial-level People’s Committees in reporting and
making proposals to the Prime Minister for decision;
b/ Based on annual revenue and expenditure
finalization reports of local funds, the Central Steering Committee for Natural
Disaster Prevention and Control shall assume the prime responsibility for, and
coordinate with the Ministry of Agriculture and Rural Development and the
Ministry of Finance in, elaborating a plan on the use of the balance of local
funds to maintain the balance of funds and transfer funds to support other
localities seriously affected by natural disasters; and submitting it to the
Prime Minister for decision.
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1. Fund management agencies shall make annual
revenue and expenditure finalization reports and send them to provincial-level
People’s Committees in the first quarter of the subsequent year. Chairpersons
of provincial-level People’s Committees shall direct related agencies to verify
and approve finalization reports under regulations.
2. Provincial-level People’s Committees shall
report on funds’ revenue and expenditure finalization to the Central Steering
Committee for Natural Disaster Prevention and Control, the Ministry of
Agriculture and Rural Development and the Ministry of Finance.
Article 12. Inspection, audit and supervision of funds’ operation
1. Natural disaster prevention and control funds
are subject to examination, inspection and audit by state agencies under
regulations.
2. Chairpersons of provincial-level People’s
Committees shall direct related agencies and units to examine and supervise
funds’ operations. They shall take measures to urge agencies, organization and
individual to fully contribute to funds in according with law.
3. Provincial-level Fatherland Front Committees and
associations related to funds may request provision of information on funds,
and exercise their oversight power through giving opinions, proposals and
criticisms.
Article 13. Publicity of funds’ revenues and expenditures
1. Agencies, units and organizations shall
publicize lists of cadres, civil servants, public employees and workers who
make contributions to funds. The forms of publicity include written
notification and public display at units; and notification at meetings of
cadres, civil servants, public employees and workers at units. The
publicization shall be made within 30 days after completion of collection.
2. Commune-level People’s Committees shall
publicize collected amounts and lists of workers who have made contributions in
their communes, and the total funds allocated for natural disaster prevention
and control and spending contents. The forms of publicity include reporting at
year-end review meetings; public display at head offices of People’s Committees
and cultural centers of villages, and announcement via communes’ public
addressing systems.
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Chapter IV
RESPONSIBILITIES AND
OBLIGATIONS OF AGENCIES, ORGANIZATIONS AND INDIVIDUALS
Article 14. Responsibilities of People’s Committees at all levels, the
Central Steering Committee for Natural Disaster Prevention and Control and
related ministries, ministerial-level agencies and government-attached agencies
1. Provincial-level People’s Committees shall
organize funds’ collection and spending; direct the inspection, examination and
supervision of funds’ operations; and direct publicity of funds according to
this Decree and relevant regulations.
2. Chairpersons of district- and commune-level
People’s Committees and heads of agencies and organizations shall organize
collection and payment of contributions to funds according to Article 8,
Chapter III of this Decree.
3. The Central Steering Committee for Natural
Disaster Prevention and Control shall assume the prime responsibility for, and
coordinate with the Ministry of Finance, the Ministry of Agriculture and Rural
Development and related ministries, ministerial-level agencies and
government-attached agencies in, inspecting and urging the implementation of
this Decree; and annually summarize implementation results and report them to
the Prime Minister.
Article 15. Obligations of independent accounting-practicing economic
organizations and individuals obliged to make contributions to funds
Independent accounting-practicing economic
organizations and individuals specified in Article 5, Chapter II of this Decree
shall contribute to funds under regulations.
Chapter V
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Article 16. Effect
1. This Decree takes effect on December 8, 2014.
2. This Decree replaces the Government’s Decree No.
50/CP of May 10,1997, issuing the Regulation on the setting up and operation of
local funds for flood and storm prevention and control.
3. Organizations and individuals that have made
contributions to funds for flood and storm prevention and control for 2014 in
accordance with the Government’s Decree No. 50/ CP of May 10, 1997, before the
effective date of this Decree, are exempted from contribution to natural
disaster prevention and control funds for 2014. The balance of flood and storm
prevention and control funds shall be transferred to natural disaster
prevention and control fund management agencies for management and use under
this Decree.
Article 17. Implementation responsibility
Ministers, heads of ministerial-level agencies,
heads of government-attached agencies, chairpersons of People’s Committees at
all levels and related agencies, organizations and individuals shall implement
this Decree.-
ON BEHALF OF
THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung
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