Thông tư liên tịch 03/2006/TTLT-BTC-BNV

Joint circular No. 03/2006/TTLT-BTC-BNV, passed by the Ministry of Finance, the Ministry of The Interior, guiding the implemen-tation of the Government’s Decree No. 130/2005/ND-CP of October 17, 2005, providing for the regime of autonomy and self-responsibility for use of administrative management payrolls and funds by state agencies.

Nội dung toàn văn Joint circular No. 03/2006/TTLT-BTC-BNV, passed by the Ministry of Finance, the Ministry of The Interior, guiding the implemen-tation of the Government’s Decree No. 130/2005/ND-CP of October 17, 2005, providing for the regime of autonomy and self-responsibility for use of administrative management payrolls and funds by state agencies.


MINISTRY OF FINANCE - MINISTRY OF HOME AFFAIRS
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OF - Freedom – Happiness
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No: 03/2006/TTLT-BTC-BNV

Ha Noi, January 17th 2006

JOINT-CIRCULAR

Guidance on implementing the Decree No 130/2005/ND-CP dated October 17th 2005 of the Government regulated on the self-management system and self-responsibility in the usage of governmental-staff and administrative management expenditure in state-owned agencies
Pursuant to the regulation at term 1 Article 12, term 1 Article 13 of the Circular No130/2005/ND-CP dated October 17th 2005 of Government regulated on the self-management system and self-responsibility in the usage of governmental-staff and administrative management expenditure in state agencies.
Inter-ministry Ministry of Finance - Ministry of Home Affairs guide to implement the self-management system and self-responsibility in the usage of governmental-staff and administrative management expenditure in state agencies , as bellows:

I- GENERAL PROVISIONS

1. The circular guides implementing the self-management system and self-taking responsibility (or shorted self-responsibility) in the use governmental-staff (or regular-staff) and administrative management expenditure (after-here shorted the self-management system) in state agencies, who spend directly administrative management expenditure from the state budget, with private account and seal, and to be entrusted and delivered the regular-staff and administrative management expenditure (after-here shorted the self-management agencies). They include:

a). Ministries, equivalent agencies, governmental agencies.

b). The National Assembly Office, the National President Office.

c). All levels of the People's Court and the People's Procuracy.

d). The People's Council Office, the People's Committee Office, professional agencies belong directly to the People's Committee of provinces and central cities.

e). Offices of the People's Council and People's Committee, professional agencies belong directly to the People's Committee of districts, towns, provincial cities and central cities.

f). Bases on the regulations of self-management system in Decree No 130/2005/ND-CP issued October 17th 2005, the guidance of the Circular, as well as the local realistic conditions, the chairman of the People's Committee of provinces and central cities regulate implementing the self-management system in the People's Committee of communes and wards. Or decentralise to People's Committee of urban districts, districts, towns, provincial cities, and central cities to make a decision on the affair.

2. Agencies belonging to the Vietnam Communist Party, and political-economic organisations which are delivered governmental-staff and administrative management expenditure, base on the regulations of self-management system in Decree No 130/2005/ND-CP issued October 17th 2005 and the guidance of the Circular, to self-make the decision on the affair.

3. The agencies, which are implementing the experiment on delivering regular-staff and administrative management expenditure according to the Decision No 192/2001/QD-TTg dated December 17th 2001 of the Prime Minister, will transfer into the implementation of self-management system regulated in Decree No 130/2005/ND-CP issued October 17th 2005 and the guidance of the Circular, from the fiscal year 2006.

4. Agencies belonging to the Ministry of Defence, Ministry of Police, the Governmental Cryptology Board, and representative offices of in foreign countries spending administrative management expenditure from state budget, are not the objects of the Circular.

5. The principles to implement the self-management and self-responsibility:

a). The agency, which is applied the self-management system, must do well it tasks and duties.

b.) The agency does not increase the regular-staff, except the cases regulated in point c, term 1, item II in the Circular.

c). The agency does not lift the delivered administrative management expenditure, except the cases regulated in point c, term 2, item II in the Circular.

d). The agency implement the self-management system must be in public and democratic principle, and have to ensure the legal right and interest of cadres and civil servants.

II- CONCRETE PROVISIONS

1. The regulations of self-management, self-responsibility on the use of regular-staff:

a.) The regular-staff of the self-management agency:

The regular-staff of the self-management agency is organised by administrative regular-staff, and reserve regular-staff (if necessary), which is entrusted by authorised state agency; It exclude the regular-staff of non-productive agencies, which belonging directly to the self-management agency.

b). The authorised state agencies entrust regular-staff to the self-management agency:

Bases on the total of administrative regular-staff approved by the Government, the Ministry of Home Affairs entrusts the administrative regular-staff norm to ministries, equivalent agencies, governmental agencies, and the people's committee of provinces, central cities.

The national assembly's standing committee assigns the administrative regular-staff norm to the investigation field, the court, the national assembly office, and the national president office.

Ministries, equivalent agencies, governmental agencies deliver administrative regular-staff norm to the departments, bureau, general departments, ministry's offices, ministry's inspections, and other ministry's administrative organisations, equivalent ministry's agencies, governmental agencies.

Provincial people's committees deliver administrative regular-staff norm to the people's council offices, people's committee offices, specialised agencies at the same level, people's committees of districts, urban districts, towns, cities belonging to province.

District people's committees deliver administrative regular-staff norm to the people's council offices, people's committee offices, and specialised agencies at the same level.

c). Adjustment of the administrative regular-staff norm:

The administrative regular-staff norm can be considered and adjusted in the case agencies merge, separate, or change their tasks or functions under the decision of authorised state agencies.

Which authorised state agency decides to change, to merge, or to separate them, this agency must take responsibility to adjust the administrative regular-staff norm for them. And the authorised agency must make the decision to re-entrust the adjusted-norm under the regulations at point b, term 1, item II of the Circular.

d). The right to take the initiative of using the delivered regular-staff:

Base on the delivered regular-staff, the self-management agency has the right to use regular-staff initiatively, as bellows:

To have the right to arrange, to assign tasks and duties to cadres and civil servants, in order to assure the agency operating efficiently.

To have the right to appoint and move cadres or civil servants to different units inside of the agency.

To have the right to employ the labours in the range of the delivered regular-staff norm. In the case of the real labour force lower than delivered regular-staff norm, the agency is still delivered administrative management expenditure appropriate to delivered regular-staff norm.

According to requirement of work, and in the range of delivered administrative management expenditure, the leaders of agencies have the right to make the contract on hiring workers by a piece for some positions: bodyguard, driver, odd job, cleaner (except some positions regulated at Article 3 of Decree No 68/2000/ND-CP dated November 17th 2000 of the Government on the implementing the contracted regulation of several jobs in administrative stated and non-productive agencies)

When making the labour contract, the self-management agency must ensure all regulations and policies for workers under the labour law.

2. The regulations of self-management, self-responsibility on the use of administrative management expenditure:

a). The resource of the administrative management expenditure:

The resources of administrative management expenditure is from:

- The state budget

- The part of fees and charges has been bequeathed in the agency under the regulations.

- Other legal collection under the law.

b). The definition of administrative management expenditure for self-management system:

The administrative management expenditure to be defined concretely and delivered annually as bellows:

- Expenditure granted by state budget:

The expenditure level from state budget is defined appropriate to the delivered regular-staff norm (include the reserve regular-staff), the distributive norm of the budget spending estimates counted on regular-staff, other expenses for professional activities under the regulations system, and the implementation of the estimate last year.

The distributive norm of budget spending estimates (after-here shorted distributive norm) for ministries, central agencies is defined by the Prime Minister.

The distributive norms for ministry's agencies, central agencies are regulated by the ministers, leaders of central agencies, basing on concretization of distributive norm presented by the Prime Minister.

The distributive norms for local agencies are decided by the people's committee of provincies, central cities.

- The part of fees and charges have been left in the agency, to be used to pay off  collecting expense and other collections:

+ In the case of the self-management agency is assigned the fees and charges collection duty, the self-management agency base on recent regulations by authorised agency, to define the part of fees and charges to be left in the agency, in order to pay off the expense for fees and charges collection activity (except the part of fees and charges to be left to purchase the fixed assets)

+ The collections under the regulation of the law.  

c). Adjustment of the administrative management expenditure:

- The administrative management expenditure to be adjusted in the cases of:

+ Tasks and duties of the self-management agency to be adjusted.

+ The administrative regular-staff to be changed by authorised agency.

+ The salary policy, distributive norm of budget estimate, or distributive rate for administrative management fields to be changed.

- When the appearing problems influence in the delivered expenditure level, the self-management agencies have to make official letter to direct higher echelon agency to request the adjustment and supplementation of the expenditure, and explain clearly all elements influencing in the expenditure. The direct higher echelon agency (if it is not the first-grade-estimator) examine and make up an estimate of all direct lower echelon agencies and send to the first-grade-estimator. Central and local agencies (the first-grade-estimator) consider the estimate carefully, make a sum of budget estimates and send to equivalent financial agency for approval.

d.) The tenor of spending items:

- Expenses for individual: Salary, hiring-payment, subsidy, contributions counted under the salary, bonus, welfare, and other expenses for individual under the regulations.

- Expenses for public services, expense for hire or rent, expense for stationery, information, propagation, and communication.

- Expenses for meeting or conference, expense for going on business inside and outside of , and expense for receiving foreign customers to .

- Expense for professional and specialised activities.

- Specific expense in the industry, expense for uniform.

- Expense for furnitures, equipments, devices and material, expense for permanent repairmen of fixed assets (excluding expense for valuable fixed assets repairmen and purchase regulated in term 3, item II of the Circular).

- All other permanent expenses.

- All expenses for fees and charges collection under regulations.

®. The usage of delivered expenditure for implementing the self-management system:

The leader of the self-management agency has the right and obligation in use the administrative management expenditure, as bellows:

- To take the initiative of using the expenditure according to the requirements of work, in order to finish the tasks and duties efficiently and economically.

- To be entitled to decide expense level for each work, suitable for the real and specific work of agency, but not exceed the level, standard, and expenditure norm regulated by authorised agency (in the case of regulating by expense level frame, not exceed the expense level defined by ministers, leaders of central agencies, or chairman of the people's committee of province and central cities)

The expense levels to be pointed out at the Regulations on internal expenses, regulated at point h, term 2, item II of the Circular. And the agency should manage, control and supervise the expenses under the recent regulations.

- To have the right to use whole the saved money (by economical spending) from administrative management expenditure under the regulation of point e, term 2, item II of the Circular.

- To be entitled to move the rest of expenditure in the end of this year, to next year (except other case regulated by the law).

- To be entitled to use the part of charges and fees to be left in the agency, ensure the tenor and range of spending item regulated by authorised agency.

e) The usage of the saved administrative management expenses:

- In the end of fiscal year, after finished all assigned tasks and works, if the spending figure is lower than the delivered administrative management expenditure, the difference is defined the saved administrative management expenditure.

The expenditure has been delivered, but has not finished its tasks, must be removed to next year to complete the tasks, and not be counted in the saved expenditure.

- The saved expenditure is used for:

+ To supplement to salary or income of cadres and civil servants, but not exceed 1.0 time (one time) compare with grade-salary regulated by the state.

+ To spend on commending and rewarding for teams or individuals with brilliant work achievements.

+ To spend on welfare activities in agency.

+ To spend on subsidy for sudden difficulties.

+ To make additional expense for labours when the agency cut out waste in organisation

+ In the cases of the saved expenditure is insatiable, the agency can deduct a part of the saved expenditure to set the preventive fund for stable income.

The leader of the self-management agency should get opinion from the trade-union before making the decision on using the saved expenditure, as well as make the decision to be public in the agency.

- The rest of saved expenditure in the end of the year will be moved to next year.

g. The way to make the payment for extra income:

-  Formula:

In the range of saved expenditure, the self-management agency has the right to supplement to salary or income of cadres and civil servants in the agency, but not exceed 1.0 time (one time) of monthly grade-salary fund. The extra income fund is defined as below formulary:

QTL = Lmin x K1 x ( + K3) x L x 12 months

Includes:

QTL : The maximum extra income fund is permitted to pay annually

Lmin  : The recent minimum salary level (VND per month) regulated by the State

K1    : The adjustable coefficient is used to supplement to minimum salary level in the agency, to be defined under the efficiency of work (not exceed 1,0 time).

     : The average grade-salary coefficient of the labour force

K3     : The average salary-subsidy coefficient

The average salary-subsidy coefficient includes: subsidy for minimum salary and for grade salary, subsidy for position, excludes: other subsidies for work in part-time, work in the night shift …

L      : The total of regular-staff including the labours working under the labour contract with grade-salary regulated by the state.

The annual salary and income fund, which is used to calculate the extra income, excludes the payment for seasonal labour contract.

- The way to make the payment for extra income:

The payment for extra income of each labour must be made in principle of contacting directly with quality and efficiency of their work. Which labour, which worker team obtains more brilliant achievement in saving the administrative management expenditure, this labour or this team will get higher extra income. The detail payment will be made by both leaders and the trade union of the agency.

- The prepayment of extra income:

Base on the saved money efficiency of last quarter, and to encourage the labours to finish tasks and duties perfectly, to practise thrift, to fight against waste…the leader of the agency can make a decision to prepay the extra income to the labours quarterly. The prepayment must be not exceeded 60% of the quarter salary fund. And in the fourth quarter every year, after defined exactly the saved expenditure, the leader consider carefully and adjust the payment of extra income, assure that it do not exceed the real saved expenditure in the year. In the case of over-repaying, it is subtracted to next year.

h. To set up and implement the Regulation on internal expenses, and the Regulation on using and managing state resources:

- In order to use the delivered expenditure and state resource in accordance with exact purpose economically and efficiently, the self-management agency has responsibility to set up the Regulation on internal expenses, and the Regulation on using and managing the state resources under the sample No 01 enclosed the Circular, which make authorised agency and the state treasury easy to re-check.

- The Regulation on internal expenses, and the Regulation on using and managing state resources to be made by the leader of self-management agency, after draw the opinions from the trade union. The regulations must be public into whole the agency, must be sent to the state treasury where the agency open an account, and sent to direct higher echelon agency or equivalent financial agency, in aim at examining and observing.

- The Regulation on internal expenses and the Regulation on using and managing state resources must pay attention in some major problems:

+ Expense for cadres and civil servants going on business: fees for business, for accommodation, for labour usually going on business…

+ Management and distribution of expense for stationery, and the use of stationery in bureau, departments, boards and offices in the agency.

+ Management, usage and distribution of expense for public telephone in agency. The standard, using norm, and the expense for business telephone call in private home, for mobile of officials of agency.

+ Management, usage and distribution of expense for cars, buses in bureau, departments, and boards…

+ Management and usage of conditioners, lamps in the agency

- When the agency builds up the Regulations, it must base on the recent standard, system, norm, and other regulations regulated by the state; Base on the situation of implementation in bureau, departments, boards… in past time; And base on delivered expenditure resource. The  level, system, and standard of spending are not exceeded regulations of the state.

- In the case of the Regulations build up the standard, the level, the norm, the system… over the regulations of the state, the direct higher echelon agency or equivalent financial agency have obligation to ask the agency to adjust and revise it for suitable.

- In implementing the Regulations, the agency must have enough the legal and regular documents, bill and invoice (except the payment for fees and charges of business regulated in point 5.4, item I of the Circular No 118/2004/TT-BTC dated December 8th 2004 of the Ministry of Finance; and payment for business-telephone in private home and mobile regulated in the Circular No 29/2003/TT-BTC dated April 14th 2003 of the Ministry of Finance).

3. Delivered expenditures is not for self-management system:

Besides of the delivered administrative management expenditure is used for the self-management system regulated in term 2, item II of the Circular, the self-management agency is also delivered annually more expenses to do some duties regulated by authorised agency, including:

a). Expense for large-scale repairment, and fixed assets purchase:

- Expense for valuable fixed assets purchase, for large-scale repairment, which that the permanent expense is not enough to supply.

- Expense for furnishing all working equiptments and instruments approved by authorised agency.

b). Expense for paying yearly dues to international organisations, and counterpart capital of project in the agreement.

c). Expense for carrying out the sudden tasks handed over by authorised agency:

- Expense for carrying out the sudden tasks and duties, which are handed over by authorised - agency, after the point of time to deliver the expense for self-management implementation.

- Expense for specific tasks as: Expense for support, fosterage, and allowance to organisations or individuals outside of the agency.

- Expense for arranging of big international conference, seminar that has private expense.

d). Expense for implementing national target programme.

e). Expense for cutting out waste in organisation.

f). Expense for training and forming cadres and civil servants.

g). Expense for science research.

h). Investment capital for construction at approved project.

The distribution, management, usage all expenses and investment capital for construction is carried out under the recent regulations of the state.

4. To making up an estimate, to distribute and to deliver the estimate, to audit the account, and to make a balance sheet:

To making up an estimate, to distribute and to deliver the estimate, to audit the account, and to make a balance sheet are implemented under recent regulations of the state. The Circular guides some details as bellows:

a). To make up an estimate:

Yearly, the self-management agency make up the estimate, basing on guiding documents of Ministry of Finance and higher echelon agency, basing on the implementation agency's tasks and duties last year, basing on the foreseen view of planned year, and under the regulations. In the estimate, the agency defines clearly the estimate of administrative management expenditure and estimate of delivered expenditure not for self-management system, in the sample No 02 and sample No 03 enclosed the Circular.

b). To examine, to distribute and to deliver the budget estimate:

- Base on budget estimate delivered by authorised agency, the direct higher echelon agency (the first grade estimator) distribute and hand over the estimate to the self-management agency in two parts: The part of estimate for implementing the self-management system, and the part of estimate for not implementing the self-management system. The distribution the budget estimate to direct lower echelon agencies is set in the sample No 04, and the delivery estimate to direct lower echelon agencies is set in the sample No 05 enclosed the Circular, after draw opinion from equivalent financial agency.

The self-management agency, which has not direct lower echelon agencies, base on the delivered estimate to make the distribution in two parts: The part for implementing the self-management system, and the part for not implementing the self-management system, then send a copy to equivalent financial agency to examine and verify under regulation of the state.

- The financial agency examine and verify the estimate distribution of the first grade estimator by the sample No 04 enclosed the Circular.

- The budget estimate for implement self-management system is allocated in Other Expense Item of the state budget index. And the budget estimate for not implement self-management system is allocated in 4 group of spending items of the state budget index according to recent regulations.

When withdraw a sum in the estimate from the state treasury, the self-management agency must make clearly the spending tenor of expenditure for self-management system.

c). To audit the account:

Expenses for implementing self-management system are counted in Spending Items of the state budget index under recent regulations. Expense for extra income is allocated in Item 108. Expense for payment of individual, for commendation and reward are calculated in Item 104. The bonus, welfare, and extra subsidies for cutting out waste in organisation are accounted in Item 105 of the state budget index.

5. Responsibility of agencies:

a). The self-management agency:

- To have responsibility to use regular-staff and delivered expenditure in exact purpose, economically and efficiently, to finish its tasks and duties perfectly, to build up the Regulation on internal expense, and Regulation on management and usage the state resources.

To implement public and democratic principle in using regular-staff and delivered expenditure, in building and carrying out Regulation on internal expense, and Regulation on managing and using the state resources, in paying extra income, in order to protect legal right and interest of labours.

- To make the annual report on the implementation of the self-management system to the direct higher echelon agency, equivalent financial agency (in the case of the agency has not direct lower echelon agencies) in the sample No 06 enclosed the Circular.

b. The direct higher echelon agency:

- To issue the major criterions to assess the result of implementation tasks and duties of the direct lower echelon agencies, under the regulation at term 4, Article 11 of the Decree No 130/2005/ND-CP dated October 17th 2005 of the Government.

- To guide, conduct, supervise, examine the direct lower echelon agencies in implementing self-management system on using regular-staff and delivered administrative expenditure according to recent regulations.

- To make the annual report on the implementation of the self-management system on using regular-staff and delivered administrative expenditure to equivalent financial and home affairs agencies before the date of 25th February every year in the sample No 07 enclosed the Circular.

c. All levels of the people's committee:

- To issue the major criterions to assess the result of implementation tasks and duties of the direct lower echelon agencies, under the regulation at term 4, Article 11 of the Decree No 130/2005/ND-CP dated October 17th 2005 of the Government.

- To organise, conduct, supervise, examine the direct lower echelon agencies in implementing self-management system on using regular-staff and delivered administrative expenditure according to recent regulations.

- To make the annual report on the implementation of the self-management system of the direct lower echelon agencies, send to the chairman of the higher people's committee, prime minister, ministry of finance, ministry of home affairs before the date of February 25th every year in the sample No 07 enclosed the Circular.

d). Responsibility of all level of the state treasury:

- To create convenient conditions for self-management agencies to withdraw the money of expenditure estimate quickly and comfortably.

- To examine and verify the spending item of the self-management agency under the recent regulations. To be entitled to refuse the expenses exceeding over standard level regulated by authorised agency. In the case of expense exceeding over standard level in the Regulation on internal expense, but not exceed standard level regulated by authorised agency, the state treasury only accepts the expense when the self-management agency has official letter to request.

- In the case of the self-management agency has not presented the Regulation on internal expense to the state treasury, where the agency open its business account, the state treasury will examine and verify the spending item of the agency under recent financial regulations.

- In the end of fiscal year, the state treasury has responsibility to move the rest of expenditure of self-management system, the saved expense to next year.

III- IMPLEMENTATION ARRANGEMENTS

1. The Circular comes into effect after 15 days, from the date published in Official Gazette.

To abolish the Circular No 17/2002/TTLT-BTC-BTCCBCP dated February 8th 2002 of joint-ministries of Ministry of Finance - Governmental Organisation Board (now Ministry of Home Affairs) in guiding the implementation Decision No 192/2001/QD-TTg dated December 17th 2001 of the Prime Minister on expanding the experiment of entrusting regular-staff and administrative management expenditure to the state administrative agencies.

When implement self-management system under the guiding of the Circular, agencies have not to build up the project.

2. During the implementing process, any arising problems and obstacles should be reported to the Ministry of Finance and Ministry of Home Affairs for research and treatment.

ON BEHALF OF MINISTER OF HOME AFFAIRS
DEPUTY MINISTER




Dang Quoc Tien

ON BEHALF OF MINISTER
OF FINANCE
DEPUTY MINISTER



Huynh Thi Nhan

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Lược đồ Joint circular No. 03/2006/TTLT-BTC-BNV, passed by the Ministry of Finance, the Ministry of The Interior, guiding the implemen-tation of the Government’s Decree No. 130/2005/ND-CP of October 17, 2005, providing for the regime of autonomy and self-responsibility for use of administrative management payrolls and funds by state agencies.


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        Joint circular No. 03/2006/TTLT-BTC-BNV, passed by the Ministry of Finance, the Ministry of The Interior, guiding the implemen-tation of the Government’s Decree No. 130/2005/ND-CP of October 17, 2005, providing for the regime of autonomy and self-responsibility for use of administrative management payrolls and funds by state agencies.
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              Văn bản gốc Joint circular No. 03/2006/TTLT-BTC-BNV, passed by the Ministry of Finance, the Ministry of The Interior, guiding the implemen-tation of the Government’s Decree No. 130/2005/ND-CP of October 17, 2005, providing for the regime of autonomy and self-responsibility for use of administrative management payrolls and funds by state agencies.

              Lịch sử hiệu lực Joint circular No. 03/2006/TTLT-BTC-BNV, passed by the Ministry of Finance, the Ministry of The Interior, guiding the implemen-tation of the Government’s Decree No. 130/2005/ND-CP of October 17, 2005, providing for the regime of autonomy and self-responsibility for use of administrative management payrolls and funds by state agencies.

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