Nội dung toàn văn Circular No. 96/2013/TT-BTC amending Circular No. 121/2011/TT-BTC and No. 101/2012/TT-BTC
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 96/2013/TT-BTC | Hanoi, July 23, 2013 |
CIRCULAR
AMENDING AND SUPPLEMENTING THE CIRCULAR NO. 121/2011/TT-BTC DATED 17/8/2011 OF THE MINISTRY OF FINANCE, GUIDING A NUMBER OF ARTICLES OF DECISION NO. 315/QD-TTG DATED 01/3/2011 OF THE PRIME MINISTER ON PILOT IMPLEMENTATION OF AGRICULTURAL INSURANCE DURING 2011- 2013 AND THE CIRCULAR NO. 101/2012/TT-BTC DATED 20/6/2012, STIPULATING SOME FINANCIAL ISSUES FOR INSURANCE ENTERPRISES, REINSURANCE ENTERPRISES IMPLEMENTING PILOT OF AGRICULTURAL INSURANCE UNDER THE DECISION NO. 315/QD-TTG ON THE PILOT IMPLEMENTATION OF AGRICULTURAL INSURANCE DURING 2011- 2013
Pursuant to the Law on insurance business No. 24/2000/QH10 dated December 09, 2000 and Law amending and supplementing a number of Articles of Law on insurance business No. 61/2010/QH12 dated November 24, 2010 and documents guiding implementation;
Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008, defining functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Decision No. 315/QD-TTg dated 01/3/2011 of the Prime Minister on pilot implementation of agricultural insurance during 2011- 2013; Decision No. 315/QD-TTg dated 27/2/2013 of the Prime Minister amending and supplementing a number of articles of the Decision No. 315/QD-TTg dated 01/3/2011 of the Prime Minister on the pilot implementation of agricultural insurance during 2011- 2013;
At the proposal of Director of the Insurance management and supervision Department,
The Minister of Finance promulgates the Circular amending and supplementing the Circular No. 121/2011/TT-BTC dated 17/8/2011 of the Ministry of Finance, guiding a number of articles of Decision No. 315/QD-TTg dated 01/3/2011 of the Prime Minister on pilot implementation of agricultural insurance during 2011- 2013 and the Circular No. 101/2012/TT-BTC dated 20/6/2012, stipulating some financial issues for insurance enterprises, reinsurance enterprises implementing pilot of agricultural insurance under the Decision No. 315/QD-TTg on the pilot implementation of agricultural insurance during 2011- 2013 (hereinafter abbreviated to Circular No. 101/2012/TT-BTC).
Article 1. To amend and supplement point a, Clause 1, Article 14 of the Circular No. 121/2011/TT-BTC as follows:
“a. For expenses for good sale, management expenses, insurance commission expenses, support expenses, remuneration expenses to local authorities for carrying out pilot agricultural insurance, insurers are permitted to use not more than 35% of turnover of premium from rice insurance and domestic animals insurance (including premium supported by state and premium payable by the insurance-buying party); for aquatic insurance, insurers are permitted to use not more than 25% of turnover from aquatic premium (including premium supported by state and premium payable by the insurance-buying party).”
Article 2. To amend and supplement Article 4 of the Circular No. 101/2012/TT-BTC as follows:
“Article 4. Expenses of insurance enterprises:
1. For sale expenses, management expenses, insurance commission expenses, support expenses, remuneration expenses for carrying out pilot agricultural insurance applicable to rice and domestic animals, insurers are permitted to use not exceeding 30% of turnover of insurance premium applicable to rice and domestic animals as follows:
The insurance commission expenses for insurance agencies, support expenses, remuneration expenses for activities carrying out pilot agricultural insurance: The insurers are permitted to pay insurance commissions, supports, remunerations for implementation of pilot agricultural insurance not exceeding 20% of turnover of insurance premium applicable to rice and domestic animals.
In which, the insurers are permitted to pay supports, remunerations for the following objects:
- Support expenses for activities of Steering Committee at all levels where conduct pilot agricultural insurance: Meetings, propagation, training for farming households.
- Remuneration expenses for officers directly participating in pilot agricultural insurance: The remuneration expense levels depend on contributed merit and result of premium collection.
The specific support, remuneration expense levels for activities and officers as participants: Insurers consult head of steering committee of agricultural insurance at provinces and cities according to Decision 315/QD-TTg in order to decide properly with local reality.
2. For sale expenses, management expenses, insurance commission expenses, support expenses, remuneration expenses for carrying out pilot aquatic insurance, insurers are permitted to use not exceeding 25% of turnover of aquatic insurance premium.
Insurers shall, based on guides in Clause 1 of this Article, correct the expense level in conformity with aquatic insurance.
3. Sale expenses, administration expenses for activities of carrying out pilot agricultural insurance of insurers: The insurers are permitted to pay, make accounting to allocate in management expenses of activities involving carrying out pilot agricultural insurance and make finalization provided that not exceed rate of 15% of turnover from agricultural insurance premium”.
Article 3. Effect
1. This Circular takes effect on the date of its signing.
2. In the course of implementation, any arising problems should be reported timely to the Ministry of Finance for consideration and settlement.
| FOR THE MINISTER OF FINANCE |
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