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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:
31/2003/TT-BTC
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Hanoi, April 16, 2003
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CIRCULAR
GUIDING THE FINANCIAL MECHANISM FOR
IMPLEMENTATION OF THE NATIONAL ACTION PROGRAM ON TOURISM IN THE 2002-2005
PERIOD
Pursuant to the Government's Decree No.
86/2002/ND-CP of November 5, 2002 on the tasks, powers and management
responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Prime Minister's Decision No. 93/QD-TTg of January 20, 2003
approving fundings for the national action program on tourism in the 2002-2005
period; and the Government's Official Dispatch No. 289/CP-KTTH of March 21,
2002 on the national action program on tourism in the 2002-2005 period;
The Ministry of Finance hereby guides the financial mechanism for
implementation of the national action program on tourism in the 2002-2005
period as follows:
Part I
GENERAL PROVISIONS
- Funding sources for implementation of the
national action program on tourism in the 2002-2005 period include: capital
construction investment capital and non-business funding source apportioned
from the State budget (the central budget and local budgets); contributions of
the tourist service-providing enterprises; aid sources rendered by domestic and
foreign tourist organizations; and other lawful revenue sources (if any) as
prescribed by law.
- Vietnam National Administration of Tourism
shall assume the prime responsibility for and coordinate the program
implementation, have the responsibility to synthesize, report on, and evaluate
the situation and efficiency of the use of the whole program's fundings.
Part II
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I.
FUNDING ESTIMATION, DISTRIBUTION AND ALLOCATION
1. Funding estimation:
- Annually, basing itself on the program's
contents and objectives approved by the Prime Minister, the General Department
of Customs shall have to evaluate the situation of program implementation in
the reporting year, propose resource demands for the plan year of the program,
including the State budget capital (domestic capital, loan capital and foreign
aid, which are, at the same time, classified by investment capital and
non-business capital sources); capital mobilized from the tourist
service-providing enterprises; and other capitals (if any), and send them to
the Ministry of Finance and the Ministry of Planning and Investment.
- The Ministry of Finance and the Ministry of
Planning and Investment shall synthesize the proposals on the levels of
fundings apportioned from the central budget for ensuring the materialization
of the program's objectives and tasks in the plan period, and submit them to
the Government for further submission to the National Assembly for decision.
2. Distribution, assignment of plans, and
allocation of fundings for the program implementation:
2.1. Distribution of the program's capital:
a/ For fundings provided by the central budget
for the program implementation:
- For capital in support of tourist
infrastructure construction in localities: Basing itself on the total fundings
assigned by competent authorities, the Ministry of Planning and Investment
shall assume the prime responsibility and coordinate with the Ministry of
Finance and Vietnam National Administration of Tourism in envisaging the
allocation plans for localities.
- For non-business fundings: Vietnam National
Administration of Tourism shall assume the prime responsibility and coordinate
with the Ministry of Finance and the Ministry of Planning and Investment in
envisaging the plans on distributing fundings to Vietnam National
Administration of Tourism (including the funding amounts implemented by the
ministries and central agencies) and localities for the tasks authorized by
Vietnam National Administration of Tourism to localities for performance in
conformity with the approved objectives and tasks.
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b/ For fundings provided by local budgets:
Basing itself on the annual objectives of the program, the General Department
of Customs shall guide localities on the contents of works for the program
implementation in localities for the latter to apportion them into their local
budget estimates and mobilize other resources as prescribed by law for the
program implementation. The People's Committees of the provinces and
centrally-run cities shall distribute fundings for each objective and task
implemented in their respective localities (including development investment
capital and non-business capital) and submit them to the People's Councils of
the provinces and centrally-run cities for approval together with the approval
of distribution of the annual local budget estimates.
2.2. Allocation of the program's fundings:
a/ For fundings provided by the central budget
for program implementation:
-The program's fundings within the capital
construction investment capital sources in support of tourist infrastructure
construction in localities shall be allocated in form of "targeted
addition" to localities according to the current capital construction
investment capital allocation process.
- The program's fundings within non-business
capital sources:
+ For work volumes directly implemented by
Vietnam National Administration of Tourism, the Ministry of Finance shall
allocate fundings to Vietnam National Administration of Tourism according to
the current regulations.
+ For work volumes covered by the central budget
source, which are authorized by Vietnam National Administration of Tourism to
localities for implementation, the Ministry of Finance shall authorize the
provincial/municipal Finance-Pricing Services to allocate fundings to the
project owners, based on the assigned estimates and the provincial/municipal
People's Committees' decisions approving the implementation of projects.
- The program's aid fundings (if any) shall
comply with the Government's Decree No. 17/2001/ND-CP of May 4, 2001 on the
management and use of Official Development Assistance (ODA) capital and
relevant documents.
- For capital amounts mobilized from the tourist
service-providing enterprises and other revenue sources (if any), Vietnam
National Administration of Tourism may use them for the works within the
program's contents, which, however, must be included into reports to be sent to
the Ministry of Finance.
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II.
FINANCIAL SPENDING CONTENTS AND REGIME FOR THE PROGRAM IMPLEMENTATION
1. Spending contents:
a/ Contents of spendings from capital
construction investment capital sources:
Expenses for investment, upgrading and
construction of infrastructures of tourist sites, zones and spots.
b/ Contents of spendings from non-business
capital sources:
- Expenses for making and transporting products
on overseas and domestic propagation for the Vietnamese tourism;
- Expenses for propagation on domestic mass
media; building of the tourist information system;
- Expenses for the promotion of Vietnamese
tourism on foreign information and press systems on the land, people,
potentials as well as mechanism and policies related to the Vietnamese tourism;
invitation of foreign journalists and tour firms for visits and surveys to
write articles propagating for the Vietnamese tourism;
- Expenses in support of the organization of
domestic tourist festivals and events in order to make festivals tourist
products;
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- Expenses for organization of fostering and
re-training courses to raise the working capabilities of the tourist service's
employees; expenses for organization of competitions for tourist guides, hotel
operations, national dishes and other specialized competitions;
- Expenses for participation in conferences and
fairs, and organization of tourist events overseas;
- Expenses for the program management: purchase
of stationery, tools and assets; expenses for car petrol, working-trip
allowances, communication, and other administrative expenses in service of the
program;
- Expenses for conferences on preliminary and
final reviews as well as inspection and evaluation of the program.
2. Spending levels:
The above-said spending contents must strictly
comply with the current spending regimes, criteria and norms, concretely:
- Expenses from the capital construction
investment capital sources shall comply with the current capital construction
norms and unit prices.
- Expenses for payment of working-trip
allowances to officials sent on working missions inside the country shall
comply with the provisions of the Finance Ministry's Circular No.
94/1998/TT-BTC of June 30, 1998 prescribing the working-trip allowance regime
for State officials and public servants, who are sent on working missions
inside the country.
- Expenses for conferences and workshops shall
comply with the provisions of the Finance Ministry's Circular No. 93/1998/TT-BTC
of June 30, 1998 prescribing the regime of spendings on conferences at all
levels throughout the country.
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- Expenses for reception of foreign guests shall
comply with the provisions of the Finance Ministry's Circular No.
100/2000/TT-BTC of October 16, 2000 prescribing the regime of spendings on
reception of foreign guests and organization of international conferences and
workshops in Vietnam.
- Expenses for payment of remunerations to
teachers participating in teaching courses on skill raising shall comply with
the provisions of the Finance Ministry's Circular No. 105/2001/TT-BTC of
December 27, 2001 guiding the management and use of funds for training and
fostering State officials and public servants.
- For the program's expenses of particular
nature such as expenses for printing publications, books, pictures, photos; expense
for film production; expense for advertisement billboards; expense for surveys;
expense for propagation on mass media at home and abroad; expense for
organization or support for organization of tourist events at home and abroad,
etc, the regimes, norms and unit prices already set by the State for the
branches with similar works shall serve as basis for estimation and management.
Estimates of these spending contents must be approved by competent authorities
before implementation, which shall serve as basis for funding allocation and
settlement.
- For work parts which are subject to bidding,
they shall comply with the Government's Decree No. 88/1999/ND-CP of September
1, 1999 promulgating the Regulation on Bidding, Decree No. 14/2000/ND-CP of May
5, 2000 amending and supplementing a number of articles of the Regulation on
Bidding, issued together with Decree No. 88/1999/ND-CP of September 1, 1999,
and documents guiding the implementation thereof.
- Other expenses shall comply with lawful and
valid spending vouchers and receipts according to the current regulations.
III.
ADJUSTMENT OF THE PROGRAMS' CONTENTS AND FUNDING ESTIMATES
For fundings provided from the central budget
for program implementation, in the course of implementation, if it is deemed
necessary to change the contents and cost estimates of the program's projects,
Vietnam National Administration of Tourism shall adjust them after obtaining
the written agreement of the Ministry of Finance (for non-business capital), or
the Ministry of Planning and Investment (for capital construction capital).
IV.
FUNDING REPORTING, INSPECTION AND SETTLEMENT REGIMES
1. Quarterly and annual reporting regime: The
program-implementing units and localities shall have to report to Vietnam
National Administration of Tourism on the program implementation situation.
Vietnam National Administration of Tourism shall report on the work parts
directly performed by itself and synthesize localities' reports on the program
implementation situation, then send them to the Ministry of Finance and the
Ministry of Planning and Investment.
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3. Funding settlement: At the quarter-end and
year-end, the units must report on the settlement of the program's fundings
already implemented together with the settlement of the units' annual State budget
expenditures. The settlement reports shall be enclosed with detailed
explanations on the program implementation results such as implemented volume
and objectives corresponding to the levels of fundings already implemented.
- Vietnam National Administration of Tourism
shall report on the settlement of the program's allocated fundings to the
Ministry of Finance.
- For the program implementation fundings
allocated under authorization to localities, the units shall make settlement of
the used fundings with the provincial/municipal Finance-Pricing Services. The
provincial/municipal Finance-Pricing Services shall have to consider and
approve authorized fundings settlement reports according to the current
regulations and send them to the Ministry of Finance and Vietnam National
Administration of Tourism.
The Ministry of Finance shall coordinate with
Vietnam National Administration of Tourism in examining and considering the
provincial/municipal Finance-Pricing Services' authorized fundings settlements
and synthesize the program implementation fundings settlement reports together
with the annual State budget settlements, then submit them to the Government
for further submission to the National Assembly for approval.
Vietnam National Administration of Tourism shall
have to synthesize, report and evaluate the use and settlement of the whole
program's fundings approved by the Prime Minister in each period.
Part III
IMPLEMENTATION ORGANIZATION
This Circular takes implementation effect 15
days after its publication in the Official Gazette. In the course of
implementation, if any problems arise, the units are requested to report them
to the Ministry of Finance for consideration and appropriate amendment and/or
supplementation.
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FOR THE FINANCE MINISTER
VICE MINISTER
Nguyen Cong Nghiep