Thông tư 92/2013/TT-BTC

CIRCULAR

PROVIDING FOR THE FINANCIAL MANAGEMENT REGIME OF THE FUND OF ASSISTANCE FOR OVERSEAS VIETNAMESE CITIZENS AND LEGAL ENTITIES

Pursuant to the Government’s Decree No. 60/2003/ND-CP of June 06, 2003, detailing and guiding the implementation of the State Budget Law;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Decision No. 119/2007/QD-TTg of July 25, 2007, of the Prime Minister, on establishement of the Fund of assistance for Overseas Vietnamese Citizens and Legal Entities;

At the proposal of the Director of the Administrative and Non-Business Finance Department;

The Minister of Finance promulgates the Circular providing for the financial management regime of the Fund of assistance for Overseas Vietnamese Citizens and Legal Entities.

Article 1. Scope of application

This Circular provides for the financial management of the Fund of assistance for Overseas Vietnamese Citizens and Legal Entities (abbreviated to as the Citizen Assistance Fund) established by the Prime Minister according to the Decision No. 119/2007/QD-TTg of July 25, 2007, the international transaction name is the Fund of assistance for Overseas Vietnamese Citizens and Legal Entities – abbreviated to FAOV).

Vietnamese citizens who permanently reside in foreign countries and have paid insurance premiums in foreign countries are not in the scope of application under this Circular.

Article 2. The operational principles of the Citizen Assistance Fund

1. The Citizen Assistance Fund is operated not for profit purpose. The Fund has the legal entity, account and own seal. The Fund opens account in Vietnamese dong and foreign currency at the State Treasury or at the domestic commercial banks as prescribed in Article 2 of the Decision No. 119/2007/QD-TTg of July 25, 2007, of the Prime Minister.

2. The overseas Vietnamese representative agencies shall coordinate with the Board of directors and Office of the Fund in implementing the citizen assistance activities in accordance with the Regulation on “Organization and operation of the Fund of assistance for Overseas Vietnamese Citizens and Legal Entities” , promulgated by the Minister of Foreign Affairs.

Article 3. Revenue source of the Citizen Assistance Fund

1. The initial funding source of the Citizen Assistance Fund allocated by the State Budget is 20 (twenty) billion VND; the annual funding shall be supplemented by the State Budget on the basis of estimate which has been approved by the competent authorities.

2. Cash and assets from voluntary contributions and financing of domestic and foreign organizations and individuals in accordance with the law.

3. Revenues from interests of deposit and other legal revenues (if any);

Article 4. Expenditure content of the Citizen Assistance Fund

1. The Citizen Assistance Fund shall be entitled to spend for the following contents:

1.1. Non-refundable expenditure contents:

a) Expenses for direct activities performing task of assistance for overseas Vietnamese citizens and legal entities by overseas Vietnamese representative agencies. Expenses for officials of Vietnamese representative agencies to have a trip for work serving task of assistance for citizens and legal entities; visiting consulates to study situation for cases where citizens are arrested, held in temporary detention of custody, brought to trial or sentenced to imprisonment regarding the following expenses: flight tickets, charges of train, vehicle for travelling, petrol, mission allowances according to the current regulation regime.

b) Assistance for cases where citizens have special difficulties when they and their family have no financial ability to remedy, expenses include: means of transport at host country, food, temporary accommodation and other necessities of life under documents of actual payment, on spirit of thrifty and efficiency. For these cases, heads of overseas Vietnamese representative agencies shall decide in accordance with the competence specified in Point c Clause 3 Article 6 of this Circular.

c) For cases of citizens who are suffered from serious diseases (mental disease, palsy, end-stage cancer), dead, or meet serious accident with risk of affecting to life and when they and their families have no financial ability to overcome; or cases of meeting serious risks need assistance (war, natural disasters, epidemic diseases, terrorism), apart from expenses stated in point b item 1.1 Clause 1 of this Article, if they need the additional assistance for means of transport to turn back to country, and other relevant expenses, the overseas Vietnamese representative agencies must report to the Director of the Fund in order to report to the Minister of Foreign Affairs for consideration and decision for each specific case.

d) Assistance for expenses to bring women, children who are victims of human trafficking criminals from foreign countries back to country according to the content, expenditure level to support victims during the duration of waiting for arrangement to turn back country conducted by the overseas Vietnamese representative agencies as prescribed in the Joint Circular of the Ministry of Finance, and the Ministry of Labor, Invalids and Social Affairs, providing for content and the expenditure level for work of victim assistance.

1.2. Refundable expenditure contents:

Advance payments for buying tickets of transport means for repatriation, payments for hospital charges, temporary accommodation expenses and other expenses for citizens in cases:

a) When concerned persons have paid deposits or have guarantee of families, relatives, companies appointing laborers, owners of vessels and have confirmation of the Communal People’s Committees where domestic families, relatives or organizations have permanent residence registration, reside or where place the working office, confirmation of the People’s Committees (at provincial level or at district level) where the employers, owners of vessels register for practicing about refund of these amounts.

b) In special urgent cases where concerned persons fail to have deposit or guarantee of domestic families or organizations or companies appointing laborers, owners of vessels, the concerned persons must make commitment for refund of advance payments to the Fund. The heads of the overseas Vietnamese representative agencies shall consider and decide on agreeing for advance payments for each specific case.

2. Expenditure for the Fund management

Annually, the Ministry of Foreign Affairs shall be entitled to spend maximally 10% of total funding approved for the Fund for assistance of Vietnamese citizens and legal entities in order to pay for activities of fund management, including:

a) Paying allowances for the position of Fund’s director under the part-time regime as prescribed in the Circular No. 78/2005/TT-BNV of August 10, 2005, of the Ministry of Home Affairs, guiding implementation of the regime of part-time allowances for cadres, civil servants, public employees who work part time in charge of titles of head of other agencies and units.

b) Paying duty-allowance of the chief accountant for Fund’s chief accountant as prescribed in the Joint Circular No. 50/2005/TTLT/BTC-BNV, of the Ministry of Finance, and the Ministry of Home Affairs, guiding the standards, conditions of and procedures for the appointment, dismissal, replacement and arranging allowance for chief accountants, persons in charge of accounting in state accounting units.

c) Paying treasurer-duty allowance for officer who is Fund’s treasurer as prescribed in the Circular No. 05/2005/TT-BNV of January 05, 2005, of the Ministry of Home Affair, guiding implementation of duty allowance regime applicable to cadres, civil servants and public employees.

d) Paying wages, insurance premiums and allowances in accordance with law to Fund’s contractual employees (if any);

dd) Paying amounts of overtime work (if any) under current regulation regime.

e) Paying for propagation activities to build Fund;

g) Paying for activities of the going-out and coming delegations serving for building the Fund, regular and annual inspect the Fund’s use at overseas Vietnamese representative agencies; paying for survey and study on domestic and overseas actual situation; activities of coordinating with localities in assistance of overseas Vietnamese citizens and legal entities.

h) Expenses for procurement, repair or maintaining of the fixed assets serving for Fund’s operation.

i) Expenses for stationery; payments for public services;

k) Expenses for periodically or irregularly rewarding the organizations, individuals who are meritorious in mobilizing or directly contributing in the Fund or obtain achievements in the Fund’s operation. The setting up, management and use of the emulation and commendation fund shall comply with the Circular of the Ministry of Finance guiding the Government’s Decree No. 42/2010/ND-CP of 15 April, 2010, detailing implementation of a number of Articles of the Law on emulation and commendation. The Fund of emulation and commendation is deducted from the funding for Fund’s management operation and estimated in Fund’s annual budget by the Ministry of Foreign Affairs.

l) Other legal expenses serving for Fund’s management

Article 5. Making a deposit, guarantee, and refund of advance amounts paid by the Fund

1. Responsibilities of domestic individuals, organization, companies and owners of vessels:

a) Domestic individuals and organization that have paid a deposit or made guarantee to commit for refund of expenses for buying tickets of means for turning back country and other expenses for overseas citizens must be responsible for refund to Fund on time as committed.

b) Individuals who directly commit to refund the advance expenses with overseas Vietnamese representative agencies to buy tickets of means for repatriation and other expenses must be responsible for refunding to the Fund on time as committed.

c) Companies appointed laborers, owners of vessels sent fishermen for work shall be responsible for paying a deposit, guarantee and refunding the advance expenses to buy tickets of means for repatriation and other expenses for taking laborers or fishermen back to country to the Fund on time as committed.

2. Responsibilities of People’s Committees at all levels:

a) For cases where domestic individuals, organization have paid a deposit or committed for guarantee: People’s Committees at commune level where the concerned persons have the permanent residence registration, reside or place offices of working shall confirm the paying deposit and guarantee commitment involving refund of the advance expenses to the Fund; concurrently be responsible for withdrawal of the debts from advance payments of those individuals, organizations to refund to the Fund or urging those individuals and organizations to refund to the Fund on time as committed.

b) For cases where the domestic employers , owners of vessels have paid a deposit or committed about guarantee: People’s Committees (at provincial level or district level) where the employers, owners of vessels registered for practicing, shall confirm about paying the deposit or the guarantee commitment involving refund of the advance expenses to the Fund; concurrently be responsible for collecting the debts from the advance payments of the employers for refund to the Fund or requesting the employers to refund those expenses to the Fund on time as committed.

In necessary case, People’s Committees at all levels may be received an advance payment from local budget to pay a deposit, guarantee or refund the advance expenses to the Fund when individuals or the employers meet difficult circumstances, have not yet performed the refund obligation on time as committed, and then People’s Committees at all levels shall collect those amounts from individuals, the employers for refund to the local budget.

3. Responsibilities of the Fund:

The Fund is responsible for monitoring and regularly coordinating with People’s Committees at all levels in urging the collection of debts; in cases where debts are overdue but individuals, organizations still have not yet refunded, the Fund shall issue a debt-claiming notification to send it to the concerned persons and People’s Committees at all levels.

4. Handling of offenses in late payment or non-payment:

a) Individuals, who directly commit to refund the advance expenses and individuals, organizations, which have paid a deposit or committed guarantee, fail to perform the refund obligation on time as committed, those individuals, organizations, apart from refund of the advance expenses, must pay interest for the amount that paid lately under the basic interest rate announced by the State Bank, corresponding to the time of late payment, at the time of payment.

b) If they fail to pay, they shall be handled in accordance with law.

Article 6. Setting up of estimates, allocation of estimates, making finalization and mechanism of use

1. Setting up of estimates and allocation of estimates:

a) Annually, the Ministry of Foreign Affairs shall make estimate of the Fund’s operational funding, and sum up into its general estimates to send to the competent agencies as prescribed by the Law on State Budget and documents guiding Law.

b) Based on the estimates approved by the competent authorities, the Minister of Foreign Affairs shall allocate the funding estimate to the Fund (enclosed with the explanation of using the Fund) and send it to the Ministry of Finance for verification in accordance with regulation. Based on the allocated estimate, the Fund shall withdraw the estimate at the State Treasury to pay for the Fund’s management and grant funding to overseas Vietnamese representative agencies to implement the expenditure tasks for assistance of overseas Vietnamese citizens and legal entities arising in the reality at the overseas Vietnamese representative agencies.

2. Making finalization

a) Annually, the overseas Vietnamese representative agencies using the Fund shall be responsible for reporting finalization about the used expenditure, and sending the expenditure documents (originals) to the Fund’s office for examination, consideration, approval and summing up reports of finalization to send the Ministry of Foreign Affairs.

b) The Ministry of Foreign Affairs shall consider, approve the revenue and expenditure finalization statements of the Fund and sum up in its general annual finalization report to send it to the Ministry of Finance for verification in accordance with the Law on State Budget and the guiding documents.

If the Fund fails to use up the approved funding in year, the residue amounts shall be forwarded to the following year for use in accordance with purpose and content of using the Fund as prescribed.

3. Mechanism of use:

a) On the basis of the annual expenditure plan allocated, the Fund’s director shall be responsible for guiding the overseas Vietnamese representative agencies to implement the management and use of funding in accordance with the Vietnamese law, the host countries’ law, international law and to comply with current regulations on financial management and regulations on Fund’s financial management, as well as the Regulations on the Fund’s organization and operation

b) The Fund’s director has right to approve the expenditure of not exceeding USD 10,000 (ten thousands U.S. dollar) for each case. For expenses of more than USD 10,000 and expenses specified in Point c item 1.1 Clause 1 Article 4, the Fund’s director must report to the Minister of Foreign Affairs for consideration and decision.

c) The heads of overseas Vietnamese representative agencies have right to approve expenses of not exceeding USD 3,000 (three thousands U.S.dollar) for each case. For expenses of more than USD 3,000 and expenses specified in Point c item 1.1 Clause 1 Article 4, the heads of representative agencies must propose to the Fund’s director for consideration and decision in accordance with his competence.

d) The Fund is not allowed to use its funding to pay for activities that are not proper with purposes as prescribed in the Fund’s regulation.

Article 7. The Fund’s accounting and management works

1. The Citizen Assistance Fund must organize the accounting work, and make accounting in accordance with the Decision No. 19/2006/QD-BTC of March 30, 2006, of the Minister of Finance, promulgating on “administrative and non-business accounting regime”; regulation on financial management of Vietnamese overseas representative agencies, as well as other regulations of the Fund.

2. The Fund shall make accounting separately for operations spent on its management operation.

3. The Fund shall make accounting separately for monitoring contributions to Fund by domestic and foreign organizations and individuals through overseas representative agencies.

4. Accounting currency: accounting, making finalization in Vietnam dong.

5. In case of using foreign currency: If the Ministry of Finance grant directly in foreign currency, it shall apply the accounting rate as announced monthly by the Ministry of Finance. In case of purchasing the foreign currency at banks, it shall apply the foreign exchange rate converted according to the bank vouchers at the time of purchasing foreign currency.

6. The Fund’s director and Heads of the representative agencies shall be responsible for expenditure in accordance with the policy, regime and regulation in this Circular.

7. The Citizen Assistance Fund shall comply with State’s current regulations on examining, inspecting the financial activities of the Fund.

Article 8. Organization of implementation

This Circular takes effect on October 01, 2013 and replaces the Circular No. 177/2010/TT-BTC of November 05, 2010, of the Ministry of Finance, providing for the regime on financial management of the Fund of assistance for Overseas Vietnamese Citizens and Legal Entities. The Ministry of Foreign Affairs shall be responsible for guiding the overseas Vietnamese representative agencies, as well as relevant units under Ministry to implement this Circular.

In the course of implementation, any arising problems should be reported timely to the Ministry of Finance for guiding settlement.