Thông tư 31/2015/TT-BTC

CIRCULAR

STIPULATING ESTIMATION, MANAGEMENT, USE, AND STATEMENT OF FUNDING PROVIDED BY THE STATE BUDGET TO SUPPORT ORGANIZATIONS ASSIGNED OR AUTHORIZED BY THE MINISTRY OF FOREIGN AFFAIRS TO RECRUIT, INTRODUCE, AND MANAGE VIETNAMESE EMPLOYEES WORKING FOR FOREIGN ENTITIES IN VIETNAM

Pursuant to the Government's Decree No. 60/2003/NĐ-CP dated June 6, 2003 providing instructions on the implementation of the Law on State budget;

Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

Pursuant to provision in Article 12 of the Government’s Decree No. 75/2014/NĐ-CP dated June 28, 2014 detailing the implementation of a number of articles of the Labor Code on recruitment, management of Vietnamese employees working for foreign entities in Vietnam;

At the request of the Director of the Department of Finance and Public Administration,

The Minister of Finance promulgates the Circular stipulating estimation, management, use, and statement of funding provided by the state budget to support organizations assigned or authorized by The Ministry of Foreign Affairs to recruit, introduce, and manage Vietnamese employees working for foreign organizations and individuals (hereinafter referred to as foreign entities) in Vietnam.

Article 1. Governing scope

This Circular stipulates estimation, management, use, and statement of funding provided by the state budget to support organizations assigned or authorized by The Ministry of Foreign Affairs to recruit, introduce, and manage Vietnamese employees (hereinafter referred to as employees) working for foreign entities prescribed in Points a, b, c, and d, Clause 2 of the Government’s Decree No. 75/2014/NĐ-CP dated July 28, 2014.

Article 2. Regulated entities

The Ministry of Foreign Affairs and units assigned or authorized by The Ministry of Foreign Affairs to recruit, introduce, and manage employees working for foreign entities in Vietnam.

Article 3. Principles of distribution, management, and use of funding

1. Funding for recruitment, introduction, and management of employees working for foreign entities in Vietnam covered by central budget is part of regular operating budget of the Ministry of Foreign Affairs.

2. Funding supporting recruitment, introduction, and management of employees working for foreign entities in Vietnam must be used for proper purpose, proper regulations and must comply with provisions in this Circular.

Article 4. Expenditures and levels of expenditures

The funding provided by the State budget to support units assigned or authorized by the Ministry of Foreign Affairs to recruit, introduce, and manage employees working for foreign entities in Vietnam shall be used as follows:

1. For direct expenditure on recruitment, introduction, and management of employees:

a) Salaries and allowances for those directly in charge of recruitment, introduction, and management of employees shall comply with the provisions of the Government’s Decree No. 204/2004 / ND-CP dated December 14, 2004 on the salary policy for cadres, officials, civil servants and the armed forces. Salary-based contributions comply with current regulations ;

b) Pay for employees shall comply with labor contract concluded with employees as prescribed by the Labor Code and guiding documents;

c) Expenditure on preliminary conferences, review conferences of recruitment, introduction, and management of employees; expenditure on domestic business trips shall comply with current regulations of competent agencies on expenditure policy of conference for regulatory agencies and public service providers;

d) Expenditure on conferences retraining knowledge of the Communist Party, knowledge serving foreign affairs, propagate information on policies of the Communist Party and the State to employees shall comply with current regulations of competent agencies on expenditure policy on conferences for regulatory agencies and public service providers;

dd) Expenditure on provision of training for officials and civil servants civil who are in charge of recruitment, introduction, and management of employees shall comply with current regulations of the Ministry of Finance on management and use of funding for training State cadres and civil servants;

e) Expenditure on reward and commendation for officials and civil servants who directly recruit, introduce, and manage employees shall comply with current reward and commendation policy;

g) Expenditure on clothes of officials who regularly meet and work with foreign organizations and individuals is 2,000,000 dong / person / year;

h) Expenditure on reception of foreign and domestic organizations, individuals relating to the recruitment, introduction, and management of employees shall comply with current regulations of competent agencies on expenditure policy of reception of foreign organizations, individuals who work in Vietnam and domestic organizations, individuals; If delegations go on local business trips wish to use the funding for reception of guests, they must gain the approval of the head of their units ;

i) Expenditure on diplomatic gifts given to foreign offices, organizations in Vietnam in some special occasions (National Day of the country of such offices, organizations or the date on which the relationship between the two parties is established), gifts given to the head representatives of such offices, organizations who return their country at the end of their tenure shall comply with the current regulations of the Ministry of Finance on expenditure policy on reception of foreign guests working in Vietnam;

k) Payment for public services, purchase of office supplies, propagation, communication, leasing and other expenditures in order to protect the legitimate interests of Vietnamese employees (if any) shall be made according to legitimate, valid invoices and vouchers and shall comply with the current regulations, within the funding provided annually by the State budget;

l) Expenditure on purchase, frequent repairs of equipment and assets directly serving the recruitment, introduction, and management of employees shall be made within the annual budget funding provided by competent authorities. The purchase which is subject to bidding process shall comply with current provisions on bidding to purchase assets in order to maintain regular operations of the agencies and units;

m) In addition to the expenditures mentioned above, public service providers assigned or authorized to recruit and manage employees, pursuant to their regulations on internal expense are allowed to increase the expenditure beyond the regular funding. Enterprises authorized by the Ministry of Foreign Affairs to perform tasks of management of employees, based on their characteristics of production and business are allowed to increase the expenditure at a higher level, the expenditure difference shall be included into their operating cost in accordance with the law.

2. Expenditures on recruitment, introduction, and management of employees that do not have separate vouchers such as: payment receipt of electricity, water, telephone, environemental sanitation ..., shall comply with the principle of cost allocation in consistence with the nature of use of expenditures of each department in the unit.

Article 5. Estimation, distribution, use, and statement of funding

 Estimation, management, and statement of funding provided by the state budget to support the tasks of recruitment, introduction, and management of employees working for foreign entities in Vietnam shall comply with the Law on State Budget and guiding documents. This Circular provides additional guidance appropriate for the specific characteristics of the units assigned or authorized by the Ministry of Foreign Affairs to recruit, introduce, and manage employees working for foreign entities in Vietnam as follows:

1. Every year (at the time of estimation), units assigned or authorized by the Ministry of Foreign Affairs to recruit, introduce, and manage employees working for foreign entities in Vietnam shall base on the expenditures and levels of expenditures prescribed in this Circular to make budget estimates and submit to the Ministry of Foreign Affairs for summary and submitting to competent authorities.

2. After being allocated estimates by competent authorities, the Ministry of Foreign Affairs shall make a plan for distribution of fund (including a detailed explanation about the basis for distributing the estimate to each unit assigned or authorized to perform tasks by the Ministry of Foreign Affairs) and submit it to the Ministry of Finance for verification as prescribed.

For units assigned and authorized by the Ministry of Foreign Affairs to perform the task of recruitment, introduction, and management of employees working for foreign entities in Vietnam which do not belong to apparatus of the Ministry of Foreign Affairs, the Ministry of Foreign Affairs shall conclude liability contracts with the units, together with distributed budget estimates (in each quarter). Based on the distributed budget estimates, The Ministry of Foreign Affairs shall follow procedures with the State Treasury in order to make payment of funds for the units. Based on the request of the Ministry of Foreign Affairs, the State Treasury shall promptly make payment of funding for the units.

3. The Ministry of Foreign Affairs shall aggregate statement of funding according to regulations.

4. For the funding provided for the tasks of recruitment, introduction, and management of employees working for foreign entities in Vietnam that remains at the end of year, the Ministry of Foreign Affairs shall return it to the State budget without using it for other purposes.

Article 6. Implementation

1. This Circular takes effect from May 1, 2015 and is applied from the budget year 2015, replacing the Ministry of Finance’s Circular No. 57/2005 / TT-BTC dated July 15, 2005 providing guidance on management, use, and statement of funds provided by the state budget to support labor supply organization designated to perform the task of management of Vietnamese employees working for foreign entities in Vietnam and Circular No. 171/2012 / TT-BTC dated October 22, 2012 amending and supplementing a number of contents of Circular No. 57/2005 / TT-BTC.

For employment service Centers decided to establish by the Minister of Labor, War Invalids and Social Affairs or the President of the People’s Committee in central-affiliated cities and provinces and assigned to perform tasks of recruitment, introduction, and management of Vietnamese employees working for foreign entities specified in Point dd, Clause 2, Article 2 of the Government’s Decree No. 75/2014 / ND-CP dated July 28, 2014, the support fund provided by the state budget (if any) shall comply with the mechanism for support fund for regular operation for public service providers in accordance with the law.

2. Any problems arising during the implementation shall be reported to the Ministry of Finance for study, amendment, and supplementation./.