THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
79/1997/TT-BTC
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Hanoi,
November 06, 1997
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CIRCULAR
GUIDING
THE IMPLEMENTATION OF DECREE No. 23-CP OF APRIL 18, 1996 OF THE GOVERNMENT
DETAILING AND GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LABOR
CODE REGARDING SPECIFIC PROVISIONS ON FEMALE LABORERS
Pursuant to Decree No. 23-CP
of April 18, 1996 of the Government detailing and guiding the implementation of
a number of articles of the Labor Code regarding specific provisions on female
laborers;
Proceeding from the financial regime currently applicable to State enterprises;
The Ministry of Finance hereby provides the following guidance on the
implementation of Clause 3, Article; Clauses 2, 3 and 4, Article 7 of the above
Decree:
I. OBJECTS OF APPLICATION:
Subject to this Circular shall
be enterprises of various economic sectors which engage in the business lines
stipulated in their business licenses, abide by the provisions of the
legislation on finance and accounting and meet one of the two following
conditions for being considered enterprises that employ a large number of
female laborers:
1. Employing between 10 and 100
female laborers on a regular basis and the number of female laborers represents
50% or more of the enterprise's total number of regular workers.
2. Employing over 100 female
laborers on a regular basis and the number of female laborers represents 30% or
more of the enterprise's total number of regular workers .
The female laborer referred to
in this Circular is construed according to the contents defined in Point 1,
Section I of Circular No. 03-LDTBXH/TT of January 13, 1997 of the Ministry of
Labor, War Invalids and Social Affairs.
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II. CONTENTS OF THE FINANCIAL
PREFERENCES REGIME APPLICABLE TO PRODUCTION AND BUSINESS UNITS EMPLOYING A
LARGE NUMBER OF FEMALE LABORERS
1. Clause 3, Article 6, Decree
No. 23-CP stipulates: "Enterprises shall be allowed to use part of their
total annual investment ital to improve the working conditions for female
laborers." The Ministry of Finance provides more detailed guidance as
follows:
1.1. The annual investment ital
of an enterprise includes all types of investment ital regardless of their
sources..
1.2. Part of the above-mentioned
investment ital used to improve the working conditions for female laborers
shall comply with the following preferential percentages:
- The maximum spending rate
shall be 10%, if the ital source mentioned in Point 1.1 is 500 million VND or
more, but the spending amount shall not exceed 500 million VND.
- The maximum spending rate
shall be 15%, if the ital source is below 500 million VND.
1.3. This fund shall be used for
improving the working conditions for female laborers, such as:
- Installation of the anti-heat
(cooling), noise-reducing or dust- absorbing system..., at workshops and
factories.
- Building of make-shift tents
on construction sites, farms and other open-air work places.
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- Building, repair and
procurement of non-durable properties for nurseries and kindergartens of
enterprises (if they are not under the management of the educational and
training service).
1.4. The fund and properties
invested with the above-mentioned ital sources shall be accounted, used and
managed in accordance with current financial regulations.
2. Clauses 2, 3 and 4, Article 7
of Decree No. 23-CP are specified as follows:
2.1. Apart from the expenditures
already prescribed by law, the following additional expenses incurred by
enterprises as a result of employing a large number of female laborers shall be
accounted into the costs of business operations:
a/ Additional expenses on
job-retraining for female employees and workers if their current jobs are no
longer suitable so that they can undertake other jobs according to the
enterprise's development planning .
These additional expenses
include: tuition fees (if any) plus the salary scale-based allowance (trainees
shall be paid 100% of their salaries).
b/ Salaries and salary
allowances (if any) for female teachers of nurseries and kindergartens under
the enterprise's management. The number of these female teachers shall be
determined according to the quota set by the education and training service.
c/ Expenses on another medical
check-up in a year (apart from the prescribed number of medical check-ups),
mainly the examination of occupational, chronic or gynecological diseases often
suffered by female employees and workers.
d/ Expenses on allowances for
female laborers after their first or second childbirth. Such allowance shall
not exceed 300,000 VND/a person (for enterprises in cities, towns and
townships) and not exceed 500,000 VND/a person (for enterprises in deep-lying,
remote areas and islands...) to help mothers overcome financial difficulties
after their childbirth.
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2.2. Additional expenses which
an enterprise is allowed to pay mentioned in Point 2.1 above shall be
considered valid if they are supported by documents proving that they are
actual expenditures arising in the year and affixed with the signatures of
payees.
2.3. The above-mentioned
additional expenses as a result of employing a large number of female laborers
which enterprises are allowed to pay as mentioned in Points 2.1 and 2.2, shall
be:
a/ Accounted into the production
costs arising in a quarter of the fiscal year.
If an enterprise suffers a loss
due to such additional expenses which an enterprise is allowed to pay, such
loss shall be offset by the enterprise's before-tax profits of the subsequent
year.
b/ Enterprises shall have to
record promptly and fully the above-mentioned expenses in their accounting
books and financial statements.
c/ The agency that manages State
ital and properties at enterprises and the provincial/municipal tax agency
shall have to supervise and oversee the use of ital investment sources for
improving the working conditions and additional expenses as a result of the
employment of a large number of female laborers in accordance with the provisions
of this Circular.
III. ORGANIZATION OF
IMPLEMENTATION:
This Circular takes effect from
July 1, 1997. All earlier provisions which are contrary to this Circular are
now annulled.
The directors and chief
accountants shall take responsibility to the State and guide and coordinate
with the trade unions in the enterprises, for implementing this Circular.
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In the course of implementation,
any problem arising should be referred to the Ministry of Finance for
consideration and timely settlement.
FOR
THE MINISTER OF FINANCE VICE MINISTER
Pham Van Trong