Thông tư liên tịch 163/2014/TTLT-BTC-BVHTTDL

JOINT CIRCULAR

INSTRUCTION ON FINANCIAL MANAGEMENT POLICIES FOR NATIONAL TOURISM PROMOTION PROGRAM IN THE PERIOD 2013 – 2020

Pursuant to the Government’s Decree No. 60/2003/NĐ-CP dated June 06, 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 the Government’s Decree No. 76/2013/NĐ-CP dated July 16, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Culture, Sports and Tourism;

Executing the Prime Minister’s Decision No. 2151/QĐ-TTg dated November 11, 2013 on approval for the National Tourism Promotion Program 2013 - 2020,

The Minister of Finance, the Minister of Culture, Sports and Tourism promulgate the Joint Circular providing guidance on financial management policies for National Tourism Promotion Program 2013 – 2020

I. GENERAL PROVISIONS

Article 1. Governing scope

This Joint Circular instructs policies on management and use of supportive budget from state budget to implement the National Tourism Promotion Program in the period 2013 – 2020 according to the Prime Minister’s Decision No. 2151/QĐ-TTg dated November 11, 2013 on approval for the National Tourism Promotion Program in the period 2013 - 2020 (hereinafter referred to as the Program).

Article 2. Regulated entities

1. Units that preside over the Program (hereinafter referred to as the Presiding Unit): tourism promotion organizations affiliated to the Ministry of Culture, Sports and Tourism; ministries, ministerial-level agencies; local regulatory bodies; tourism industry associations; tourism businesses and other units as prescribed in the Prime Minister’s Decision No. 2151/QĐ-TTg dated November 11, 2013.

2. Units that participate in the Program (hereinafter referred to as the Participating Unit): Ministries, ministerial-level agencies; local regulatory bodies; tourism industry associations; tourism businesses and other units.

3. Agencies, units in connection with formulation, implementation and management of the Program, and agencies providing supportive budget;

Article 3. Budget source for implementation of the Program

Supportive budget for implementation of the Program is provided by central budget, local budget, contributed by businesses and other mobilized sources.

Article 4. General principles of financial management for the Program

1. State budget shall support the Program through the Presiding Unit. The Presiding Unit shall use the budget from state budget purposefully, frugally, effectively in accordance with current spending scheme and level of expenditure on the Program as prescribed hereof.

2. With respect to expenses without norms, the Presiding Unit shall be responsible for decisions on spending, accuracy and truthfulness of expenses and attached documentary evidence.

3. With respect to expenses to be put out to bids as prescribed, follow provisions of the Law on Bidding.

4. Budget contributed by businesses, mobilized from legal sources, or collected from the sideline to national tourism promotion activities must be presented in the Program’s financial settlement. Budget collected from the sideline to national tourism promotion activities shall be deducted from supportive budget from state budget.

5. The Participating Unit that has already registered or contracted with the Presiding Unit but has made cancellation at its own choice must compensate all the expenses made by the Presiding Unit such as air tickets, booths and other expenses. The Presiding Unit shall take appropriate measures to ensure all such expenses are recovered and state budget shall not support the Presiding Unit for any lost expense.

6. The Presiding Unit shall be responsible for collecting all documentary evidence of expenses and retain originals. The Presiding Unit shall be responsible for accuracy and truthfulness of the documentary evidence. Economic contracts between the Presiding Unit and service providers must be explicit, specific and state that value of service does not include commission.

II. EXPENSES AND LEVEL OF SUPPORT FROM STATE BUDGET

Article 5. Expenses

Expenses for the implementation of tasks and measures of the Program as prescribed in Clause 2, Article 1 of the Prime Minister’s Decision No. 2151/QĐ-TTg dated November 11, 2013 are prescribed as follows:

1. Activities of propagation, popularization and promotion of Vietnam tourism to the world:

a) Organize programs to promote tourist attractions in Vietnam to the world:

- Expenses for travel, business trips, insurance: depending on scale, nature and budget of the Program, head of the Presiding Unit shall made decisions but no more than four persons (for the Presiding Unit) and no more than one (01) person (for the Participating Unit);

- Expenses for event organization: expenses for hire of location, decoration, hire of equipment, tea party, invitation papers, and written materials (including expenses for transport of materials abroad) In case trade exchange parties are organized, expenses for trade exchanges shall be decided by the Minister of Culture, Sports and Tourism

b) Organize and participate in international tourism trade fairs in key and potential markets:

- Expenses for travel, business trips and insurance for the Presiding Unit’s staff:

+ For trade fairs organized in Europe: Maximum supported expense is three staff for trade fairs with participation of at least 15 Vietnamese enterprises, two staff for trade fairs with participation of less than 15 Vietnamese enterprises;

+ For trade fairs organized in other markets: Maximum supported expense is three staff for trade fairs with participation of at least 20 Vietnamese enterprises, two staff for trade fairs with participation of less than 20 Vietnamese enterprises;

In special cases, trade fairs to be organized are associated with national cultural events and more participants is needed to further efficiency in tourism promotion, the number of participants shall be decided by the Minister of Culture, Sports and Tourism.

- Hire of layout plan, design, and booth installation;

- Expenses for organizing common booth for Vietnam tourism at tourism trade fairs;

- Expenses for organizing opening ceremonies (in case of Vietnam's own trade fairs): invitation letter, reception, sound, lights; expenses for art shows (if any);

- Expenses for organization of conferences, seminars (if any in major international trade fairs): Expenses for hire of halls, equipment, invitation letters, event materials (including transport of materials), tea party, translation;

- Expenses for propagation and popularization of activities

c) Promote Vietnam tourism on a number of international media including TV channels, magazines in tourism and entertainment, billboards, online advertising: expenses for program production, media buying.

d) Facilitate foreign travel agencies and media agencies entering Vietnam to study tourist attractions, products and services:

- Support expenses for accommodation and travel in Vietnam to international guests;

- Expenses for business trips to the Presiding Unit’s staff for carrying out reception and organization of survey;

- Expenses for organization of conferences and seminars (if any);

- Welcoming parties (if any);

dd) Organize, participate in conferences, seminars abroad to promote Vietnam tourism (organize conferences, seminars on promotion of investment in Vietnam tourism in key and potential markets; participate in international conferences, seminars on promotion of tourism in the region and in the world; take advantage of international tourism and economic forums to intensify promotion of Vietnam tourism):

- Expenses for travel, business trips, insurance: depending on scale, nature and budget of the Program, head of the Presiding Unit shall made decisions but no more than three persons (for the Presiding Unit) and no more than one (01) person (for the Participating Unit);

- Expenses for organization of conferences, seminars: Expenses for hire of venue, decoration, invitation letters, event materials (including transport of materials), tea party, interpreters (in case Vietnam is organizer of such conference, seminar).

2. Activities of propagation, popularization and promotion of tourism in the country:

a) Organize major tourism events in the country such as National Tourism Year, major cultural and sporting events;

b) Carry out propagation and promotion of tourism on a number of prestigious newspapers and magazines in the country: Expenses for writing press articles, taking photos and press placement. The Presiding Unit shall make payment to press agencies after commissions are deducted (if any).

c) Organize conferences, seminars on promotion of tourism in order to reinforce connection between Ministries, sectors and localities, regions, areas; connection between the State and businesses;

d) Construct, hire, maintain and take care of billboards promoting national tourism images at national tourist attractions and resorts, international border checkpoints, at terminals with large tourist flows, key intersections in major cities.

dd) Coordinate organization of international tourism trade fairs and events in the country; organize welcoming reception of international travel agencies and press agencies:

- Expenses for coordinating organization of international tourism trade fairs and events in the country:

+ Expenses for travel, business trips and insurance for the Presiding Unit’s staff:

+ Hire of location, layout plan, design, booth installation;

+ Expenses for organizing common booth for Vietnam tourism;

+ Expenses for organizing opening ceremony: invitation letters, reception, decoration, sound, lights, art shows (if any);

+ Expenses for organization of conferences, seminars: expenses for hire of halls, equipment, tea party, event materials (including expenses for transport of materials)

+ Expenses for propagation and promotion of activities;

- For reception of international travel agencies, press agencies: Expenses prescribed similar to provisions set out in Point d, Clause 1, Article 5 hereof.

3. Develop e-marketing to serve tourism promotion:

a) Expenses for construction and maintenance of tourism promotion and exchange portal;

b) Expenses for construction of e-publications;

c) Expenses for promotion through social networks and other manners of promotion through the Internet: Expenses for program production, press articles, placement of press articles on social networks and the Internet;

d) Expenses for construction of database serving promotion of tourism through the Internet;

dd) Expenses for development of tourism promotion applications for hand-held devices (mobile phones, smart phones, tablets and other devices);

e) Expenses for development of other forms of e-marketing serving promotion of tourism;

4. Organize production of publications and items serving promotion of tourism:

a) Select and design items:

- Expenses for organization of contests to select a specimen item for tourism promotion: Expenses for compilation of question sheets, allowances for examiners, consideration and announcement of exam results, allowances for members of organizers, expenses for prizes and organization of award ceremony;

- Expenses for design of items:

b) Expenses for production of publications, items serving promotion of tourism in various manners, materials and languages;

c) Expenses for production of documentaries, advertorials and other types such as art performance programs on Vietnam tourism in the form of video tapes, discs or movable memory cards;

Article 6. Level of support from state budget

1. Support 100% for activities presided over by central agencies is 100% (Receipts collected from sideline activities such as advertising, commissions, or sponsorship shall be deducted from supportive budget from state budget)

2. Support no more than 70% for activities presided over by central agencies with participation of localities, tourism associations, tourism businesses and other units.

3. Support no more than 50% for activities presided over by tourism associations, tourism businesses and other units.

Article 7. Level of expenditure

1. Expenses for organization of conferences, seminars on promotion of tourism in the country and domestic business trips under the decision of the agency that approves the Program (hereinafter referred to as the Approving Agency) and the Presiding Unit for performing the task of tourism promotion according to the Ministry of Finance’s Circular No. 97/2010/TT-BTC dated July 06, 2010 regulating expenses for business trips, organization of conferences by regulatory agencies and public service units (or documents on supplements or amendments (if any)).

2. Expenses for organization of international conferences, seminars in the country and invitation to foreign guests, international delegates to come to Vietnam (travel agencies, press agencies coming to Vietnam for performing survey of tourist attractions, products and services) as prescribed in the Ministry of Finance’s Circular No. 01/2010/TT-BTC dated January 06, 2010 regulating expenses for reception of foreign guests to work in Vietnam, organization of international conferences, seminars in Vietnam and reception of domestic guests (or documents on supplements and amendments (if any)).

3. Expenses for business trips abroad to perform and participate in tourism promotion programs as prescribed in the Ministry of Finance’s Circular No. 102/2012/TT-BTC dated June 21, 2012 regulating expenses for short-term business trips abroad made by state officials, public servants supported by state budget (or documents on supplements and amendments (if any)).

4. Expenses for construction and maintenance of tourism promotion and exchange portal, construction of e-publications, database serving promotion of tourism through the Internet as prescribed in the Ministry of Finance’s Circular No. 194/2012/TT-BTC dated November 15, 2012 instructing expenses for construction of electronic information to maintain regular operation of agencies, units using state budget and the Joint Circular No. 19/2012/TTLT-BTC-BKHĐT-BTTTT dated February 15, 2012 of the Ministry of Finance - the Ministry of Planning and Investment - the Ministry of Information and Communications instructing management and use of expenses for implementation of National Programs for application of information technology to activities of state agencies (or documents on supplements and amendments (if any)).

5. For activities to select, design specimen items used for the task of tourism promotion, follow the Joint Circular No. 43/2012/TTLT-BTC-BLĐTBXH dated March 14, 2012 of the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs regulating contents and expenses for organization of workmanship contests at all levels (or documents on supplements and amendments (if any)).

6. Expenses of special nature: expenses for propagation and promotion of Vietnam tourism on local and international media; organization of tourism events at home and abroad; interpreters, development of tourism promotion applications; development of types of e-marketing serving promotion of tourism; selection and design of specimen items serving promotion of tourism; production of publications and items; production of documentaries, advertorials on Vietnam tourism in the form of video tapes, movable memory cards; Head of the Presiding Unit shall make decisions and be responsible for approving bid results and level of budget for matters as prescribed in this Clause.

Article 8. Activities of local tourism promotion

People’s committees of central-affiliated cities and provinces shall rely on instructions on contents and level of expenditure as prescribed hereof to formulate tourism promotion projects, make plans and arrange budget for the implementation of projects from local budget sources and other lawful financial sources according to provisions set out in the Law on State Budget and provisions prescribed hereof.

III. MAKING PLANS, ALLOCATION AND REVISION OF BUDGET ESTIMATES, ADVANCE PAYMENT, FINAL SETTLEMENT, INSPECTION AND SUPERVISION

Article 9. Making plans and allocation of budget estimates

1. Making plans

a) Before June 30 annually, units among the entities as prescribed in Article 2 hereof shall rely on the plan and orientation of the National Tourism Promotion Program by the Ministry of Culture, Sports and Tourism to propose tasks and budget for the next year to the Ministry of Culture, Sports and Tourism.

b) The Ministry of Culture, Sports and Tourism shall compile demands for supportive budget for the implementation of the Program by the Presiding Unit including the units affiliated to the Ministry of Culture, Sports and Tourism, ministries, sectors, tourism associations, tourism businesses, localities (in case locality has national tourism promotion project selected by the Minister of Culture, Sports and Tourism for implementation from budget of the Program) and other units and make submission to the Ministry of Finance along with annual budget estimates;

c) Based on state budget balance, the Ministry of Finance shall make the report to the Government for submission to the National Assembly for decision on supportive budget from state budget for the Program and allocation from annual state budget expenditure estimates of the Ministry of Culture, Sports and Tourism (including budget for the units affiliated to the Ministry of Culture, Sports and Tourism and other units)

2. Allocation of budget estimates:

a) Based on budget estimates (from state budget) allocated to the Program, the Ministry of Culture, Sports and Tourism shall send budget allocation plan of each project enclosed with a detailed explanation (made by the performing unit) to the Ministry of Finance for examination and issuance of written suggestions;

b) After receipt of written agreement from the Ministry of Finance, the Ministry of Culture, Sports and Tourism shall approve the Program, decide allocation of budget estimates to affiliated Presiding Unit (the Presiding Unit affiliated to the Ministry of Culture, Sports and Tourism) and make notifications of budget support plans by project to non-affiliated Presiding Unit.

Article 10. Revision of budget estimates

1. For affiliated Presiding Unit: If revisions result in change to name, main content of project or change to level of budget for each project but do not result in change to total budget allocated to the affiliated Presiding Unit (examined and verified by the Ministry of Finance, and issued decision on budget estimate allocation by the Ministry of Culture, Sports and Tourism), the Ministry of Culture, Sports and Tourism shall ask for suggestions from the Ministry of Finance before making decision on revisions.

2. For non-affiliated Presiding Unit: If revisions result in change to name, main content of project or change to level of budget for each project but do not result in change to total budget allocated to non-affiliated Presiding Unit, such revisions shall be made by the Presiding Unit only after receipt of written agreement issued by the Ministry of Culture, Sports and Tourism and the Ministry of Finance.

Article 11. Advance payment, payment, final settlement and transfer of budget

1. Advance payment, payment, final settlement of budget for affiliated Presiding Unit:

a) Advance payment:

- The units shall withdraw the amount of advance payment from State Treasuries where their accounts are opened to implement the approved tasks of tourism promotion.

- State Treasuries shall control and make payment for each task of the Program according to regulations of the Ministry of Finance on management, allocation and payment of state budget-related expenses through State Treasuries, current scheme of spending and other provisions as prescribed hereof.

Level of advance: Based on the decision on approval for detailed estimates and relevant documentation, State Treasuries shall carry out payment of an advance to the Presiding Unit in accordance with project implementation schedule but not in excess of 70% of the appraised supportive budget estimates (from state budget) at the maximum. In case expenses arise abroad, State Treasuries shall consider proportion of advance based on the contract signed with foreign service providers, eligibility of documentation, and documentary evidence (but not in excess of approved detailed budget estimates at the maximum)

b) Payment and final settlement of budget:

Within 30 working days since the project ends, the Presiding Unit shall report final settlement of the budget (including budget collected from sideline activities) to competent agencies for approval.

Within 15 working days since receipt of final settlement report and full of relevant documents, competent agencies shall carry out examination and issuance of approval for the final settlement of supportive budget for the project.

Based on the decision on approval for the final settlement and relevant documentation, documentary evidence, State Treasuries shall carry out payment of the rest of the budget to the Presiding Unit.

2. Advance payment and final settlement of budget for non-affiliated Presiding Unit (tourism associations, tourism businesses and other entities...):

a) Advance payment:

Based on the written notice about supportive budget for the project issued by the Ministry of Culture, Sports and Tourism, the Presiding Unit shall make submission of the project, detailed budget estimates to competent authorities for approval and to the Ministry of Finance for consideration and allocation of advance for the implementation.

Time limit for submission of request for advance must be in accordance with project implementation schedule but no later than November 30 of the reporting year. Within 10 working days since receipt of request from the Presiding Unit, the Ministry of Finance shall carry out examination and allocation of the advance to the unit.

- Request for advance payment includes:

+ Request form;

+ Decision on approval for project, detailed budget estimates issued by competent agencies;

+ Approved project and detailed budget estimates;

+ Project implementation schedule and period according to the plan;

- Maximum level of advance is 70% of supportive budget according the approved detailed budget estimates. In case expenses arise abroad, consideration and allocation of proportion of advance shall be based on the contract signed with foreign service providers, eligibility of documentation, and documentary evidence (but not in excess of approved detailed budget estimates at the maximum).

b) Final settlement of budget:

- Final settlement for each project: 30 working days at the maximum after the project ends, the Presiding Unit shall collect all documentary evidence and make the report on final settlement of the budget to competent agencies for approval and to the Ministry of Finance for further allocation or recovery of advanced supportive budget.

Within 15 working days since receipt of final settlement report and full of relevant documents, the Ministry of Finance shall carry out examination and issuance of approval for supportive budget for the project. Supportive budget according to final settlement report shall not exceed the Program's approved supportive budget plan.

- Yearly final settlement: The Presiding Unit shall be responsible for making the report on final settlement of supportive budget for all the projects of the Program and making submission to competent authorities for approval and making submission to the Ministry of Finance and the Ministry of Culture, Sports and Tourism before January 15 of the following year.

3. Compilation of final settlement and transfer of budget:

On January 31 of the following year at the latest, the Ministry of Culture, Sports and Tourism shall compile yearly final settlements of budget for the Program made by the Presiding Unit along with content of the Program and make the submission to the Ministry of Finance. Within 30 working days, the Ministry of Finance shall carry out examination and compilation into the State budget, and at the same time make notification to the Ministry of Culture, Sports and Tourism.

Transfer of budget for the Program on an annual basis is instructed in accordance with application regulations.

Article 12. Inspection and supervision

1. The Ministry of Culture, Sports and Tourism shall be responsible for supervising activities of tourism promotion performed by the Presiding Unit and the Participating Unit.

2. The Presiding Unit and Participating Unit shall be responsible for providing documents sufficiently and placed under investigation, inspection and supervision of use of supportive budget by management agencies within competence.

3. For additional expenses that are subject to recovery as inspected by functional agencies, the Presiding Unit shall be responsible for refunding them to state budget and making the report to the Ministry of Finance and the Ministry of Culture, Sports and Tourism on result of performance as prescribed.

4. The Presiding Unit that delays final settlement of supportive budgets shall be subject to recovery of advanced payment, temporary suspension of other supportive budgets currently used and stripped of supports for other programs.

IV. IMPLEMENTATION

Article 13. Effect

1. This Joint Circular takes effect since December 27, 2014.

2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance and the Ministry of Culture, Sports and Tourism for study and instruction./.