Advanced Search

Circular 45/2014/tt-Btc: Guidance On Currency, Submitting Contributions Required, The Mode Of Financial Management And Accounting Regime, Accounting For Funds, Against The Harmful Effects Of Tobacco

Original Language Title: Thông tư 45/2014/TT-BTC: Hướng dẫn về thu, nộp khoản đóng góp bắt buộc, chế độ quản lý tài chính và chế độ hạch toán, kế toán đối với Quỹ phòng, chống tác hại của thuốc lá

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Number: 45 /2014/TT-BTC
Hanoi, April 16, 2014


Manual Guide, mandatory donation filing, financial management mode

and the accounting regime, accounting for the Foundation, against the effects of tobacco.


Office of Law Enforcement, Against the effects of tobacco on June 18, 2012;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government on the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

Base Decision Base 47 /2013/QĐ-TTg July 29, 2013 by the Prime Minister on the establishment, approval of the Organization ' s Organizational And Operational Charter, countering the effects of tobacco;

On the recommendation of the Chief of Tax Policy;

The Minister of Finance issued a manual for procurement, compulsory donation, financial management, and accounting regime, accounting for the Foundation, against the effects of tobacco.

Chapter I


What? 1. The adjustment range

This message is about:

1. The property and management of the collection, submit mandatory contributions to the Foundation, against the harm of tobacco (later called the Fund);

2. Asset source management, voluntary contribution of the agency, organization, domestic personal, foreign, and other legal sources;

3. Financial management of the Fund ' s career operations;

4. Financial management for the management, executive management of the Fund;

5. Accounting Mode, Statistics.

What? 2. Subject applies

This information applies to:

1. The hedge fund, against the effects of tobacco;

2. The manufacturing facility, which imports tobacco; organization, individuals operating in relation to tobacco imports;

3. Organization, individual recipient of the Fund;

4. Organization, individual sponsor of the Fund;

5. The tax authority, customs agency and the State Treasury where the manufacturing facility, which imports a prescrip tobacco, pays special consumption tax on domestic or imported tobacco products provides information and checks out the manifest situation, filing mandatory contributions to the state of the country. forced by the manufacturing facility, importing tobacco (after this is a mandatory donation).

What? 3. State management to the Fund

1. Every year, the Fund has to implement the balance of financial resources and the need for operation, construction of procurement plans, financial spending and financial decisions. In addition to the prescribed financial resources at Chapter II and Chapter III of this Investment, the State does not grant funding from the budget for the activities of the Fund.

2. The Fund is allowed to transfer the mandatory contribution collection at Chapter II of this Notice and the funding of the previous year to the next year to use for the operation of the Fund in accordance with this Information.

3. Every year, the Fund for Planning to operate under the stipulation at Article 4 Foundation Rules and activities of the Foundation, the procurement plan, the main financial plan plan stipulated at Article 25 The organization and operation of the Foundation accompanied by detailed theory of detail to send the Ministry of Health, Ministry of Health Finance.

The deadline for the planning of operations, the plan to collect, plans to finance the plan of the planning year before 20 July of the previous year.

4. End of the year of operation, the Fund has to establish a financial report, the career operational report. The Fund's annual financial statements are due to the Foundation Accounting Division, which has the opinion of the Control Board prior to the passage of the Council's approval and Chairman of the Board. The deadline for sending financial statements is before March 31 every year. The Foundation director is responsible for the accuracy, honesty of the reports.

5. The Fund ' s operations must be audits annually and the Fund sends an audit report to the Ministry of Health, the Treasury Department at the same time as the financial report.

6. The Fund must implement the principle of public, transparent in financial management such as public regulation, state budget transparency.

Chapter II



What? 4. The mandatory contribution base for the Fund

The basis of compulsory contribution to the production facility, tobacco imports is a special consumption tax on tobacco and compulsory contribution rates.

The mandatory contribution = The percentage of the contribution that required x value of special consumption tax.

In it:

-Rate (%) mandatory contribution is made on the route: 1% from 1 May 2013; 1.5% from 1 May 2016; 2% from 1 May 2019.

-The value of a particular consumption tax on cigarettes made in accordance with the provisions of the special consumption tax.

What? 5. Profile, deadline and place filing mandatory donation filing.

1. The mandatory donation account includes:

a) For domestic produced cigarettes (including cigarettes purchased for export but sold in water):

-A mandatory contribution to the number 01 /ĐGBB issued with this message;

-A copy of the special consumption tax.

b) For imported cigarettes:

-A mandatory donation statement issued by the number 2 /ĐGBB issued by this message;

-The copy of the customs affidavit filed by customs law.

A copy of the document specified in this paragraph must have the primary medical copy of the production facility, importing tobacco.

2. The deadline for filing mandatory contributions:

Mandatory donations are declared along with special consumption taxes due to the basis of production, the importation of self-declared, self-made tobacco. Specific:

a) For imported cigarettes, the filing of a mandatory contribution to each arise and the deadline for filing mandatory contributions to the Fund is after registering the customs affidavit and prior to the release of the release of the release;

b) For domestic product cigarettes, mandatory donations are declared in the month and the second day of the next month of the next month of the month of the month of the month of the month of the month of the month of compulsory contribution.

c) For cigarettes purchased for export but sold in the country, the mandatory donation account is issued each time and filed as a tenth day, since the date of the mandatory donation obligation. The date of the obligate contribution obligation is the day the tobacco purchase for export but is sold in the country;

d) The case case of the mandatory contribution of the production facility, which is not properly regulated, the Fund has the responsibility to complete the completion of the document by writing, to the production facility, importing the relevant tobacco, and the time of submission, supplements. The filing of mandatory donations is 7 days from the date of the Foundation's announcement.

3. Where the filing of the mandatory donation is filed:

a) The filing of mandatory contributions under the statute of limitations in paragraph 2 This is sent directly or sent through the post office, moving quickly to the Office of the Foundation, against the effects of tobacco. For the case of charge over the post office, rapid transition is the date of the mandatory donation filing date specified as the date the Fund receives the mandatory contribution record and is confirmed on the delivery ticket of the fast-moving service unit.

b) Address of the Fund:

Hedge fund, anti-drug damage-Ministry of Health

138A's 138A.

Electricity/fax: 04.62733379

4. The tobacco produced in the country due to the basis of the production or trust basis for the export business facility for export under an economic contract is not open, filing mandatory contributions.

What? 6. The deadline and account for mandatory donation filing

The manufacturing facility, which imports tobacco itself, is filing a mandatory contribution to the Fund's account along with the time of the special consumption tax. Specific:

1. For imported cigarettes, the import base must be responsible for itself, self-paying the mandatory contribution before the matter or release of the row. The Customs Agency co-ordinated with the Foundation under the Regulation on this Article 8.

2. For domestic tobacco products and for cigarettes purchased for export but sold in the country, the deadline for mandatory mandatory contributions is the last day of the deadline for filing a mandatory contribution of regulation at paragraph 2 Article 5 of the United States. Come on.

3. The Fund ' s account for filing mandatory contributions:


Account number: 212-10-00-058986-8

At the bank: TMC Bank Investment and Development Vietnam (BIDV), West Lake branch.

Address NH: 47 Phan Phan Feng, Hanoi

What? 7. Hide mandatory donation

The manufacturing facility, which imports tobacco is required to be forced into a cost unless determined to receive a corporate income tax income if there is evidence from a mandatory mandatory filing.

What? 8. Check, guide to the mandatory contribution of the production facility, import of tobacco cigarettes.

1. The Tobacco Control Prevention Foundation is the presiding unit that performs the procurement, filing mandatory contributions of the manufacturing facility, importing tobacco; the tax authority, customs authorities and the State Treasury to coordinate when the Fund has a request. The tax authority and customs authorities have a responsibility to coordinate with the Fund to provide information about the tax base of the production facility, importing the relevant tobacco, the number of special consumption tax paid to serve the oversight, examination of the testimony, filing, and the provision of the funds. mandatory contributions.

2. The case through inspection, tax inspectors, customs detection of a special consumption tax value that is not properly defined by law on special consumption taxes and must be reregulated then the tax authority, the customs agency informed the Fund.

3. For imported tobacco or domestic cigarettes for export but sold in the country, after a test conclusion, tax inspectors, customs where the special consumption tax rate as a mandatory contribution base must be adjusted, the basis of the tax is not required. imports, the basis of the sale in the number of adjusted adjuvers of the slog mandatory donation is the tenth day, since the date received inspection of the inspection, examination.

For domestic manufacturing cigarettes, after a test conclusion, tax inspectors that the special consumption tax rate as a mandatory contribution base must be adjusted, the number of adjuvable tobacco production base must submit to a mandatory donation. tied the month or the next quarter or the quarter to receive a check-out, the tax inspector.

4. Since 1 May 2013, all violations related to the mandatory donation are processed under the law on the handling of administrative violations in the medical field.

5. The Fund is responsible for informing the production facility, importing tobacco on the location of the mandatory donation declaration and the account of the Fund to submit mandatory donations.

Chapter III


What? 9. Other financing

1. The Fund is receiving voluntary donations, donations, grants, aid of the organization, domestic individuals, international organizations, organizations, foreign individuals according to the provisions of law and other legal sources stipulated at the point of paragraph 1 Article 30 of the Law. Prevention, prevention of tobacco.

2. The Fund actively lobbied and took on other financial sources according to the regulation of the Fund and the relevant regulations of the State.

What? 10. Managing source of funding of international organization, organization, foreign individual and other legal source of the organization.

1. The reception, management and use of aid from the official development support source is implemented under the Management Regulation and uses the official development support source issued with the General Decree No. 1. 38 /2013/NĐ-CP April 23, 2013 of the Government on Management and Use of the Formal Development Assistance (ODA) and the source of the preferable funding of donors and the statutes of the amended, complementary, relevant guidelines.

2. The reception, management and use of non-foreign government aid is carried out under the Management Regulation and use of the foreign government aid issued by the United States General Assembly. 93 /2009/NĐ-CP October 22, 2009 of the Government and the written statutes of the amended, complementary, relevant guidelines.

3. Other legal sources (if any) are received, managed, and used according to the relevant current regulation.

Chapter IV


What? 11. Fund support mission

The fund is tasked with assisting in the prevention of the prevention of tobacco in accordance with Article 29 of the law, against the effects of tobacco. The specific support content is as follows:

1. For the media about the harm of tobacco and room, the anti-harm of tobacco is consistent with each object group:

a) The cost of editing, the production of the launch, the coordinates, the promotional message, the film, the film, the writing articles on the harm of tobacco and the defense, against the effects of tobacco to post on the media, including newspapers, radio stations, and journalists. Even the electronic press.

b) The cost of broadcasting, broadcasting, news, and advertising, and advertising, film on the effects of tobacco and rooms, against the effects of tobacco;

c) The genus builds, manufacturs or imports and releases publications, media products, materials that cater to the media operation;

d) The common common law, the law of defense, the anti-harm of tobacco;

) Chi organizes national holiday activities without tobacco;

e) Chi supports the operation of the active propaganda teams in the opening of propaganda campaigns in the community, unit:

-Gas and vehicle costs, data photos and other activities;

-Support for those directly involved in the motor propaganda team.

2. For the construction, deployment of point models of community, agency, organization without second-hand smoke (called off is smokless); developing and replicated the models that are effective:

a) Chi supports the point patterns of community, agency, non-smokless organization:

-The details of information, education, media change behavior; prevention, anti-harm of tobacco; disseminalization of law and other issues are related to prevention, anti-drug harm in the community, agency, organization, including:

+ Chi organizes the exchanges, the media education classes, speaking themself in accordance with specialized activity in the room, against the effects of tobacco;

+ Chi supports media activities in the community, agency, organization, including: supporting media documentation, broadcasting (construction, editing, radio), new jobs, posters, slogans.

-Chi supports the incubation of room activities, combing the effects of tobacco with economic-social development programs of ministries, industries, local sectors; mass movements, sports activities, culture, culture and other social activities by other agencies and institutions. The unit, the unit.

-The final, summup, task-deployment of the task force, the professional exchange seminar on the prevention of tobacco.

-Training classes, fostering professional expertise for room operations, anti-tobacco effects at the facility;

-Tuberculosis for the collaborators involved in propaganda, advocacy changes behavior.

b) Chi for the study, evaluation before and after intervention of models;

c) The construction, production, clout and release of the point model guidance materials;

d) The broad support of the point pattern has performed well in previous stages;

) Chi for training classes, seminars, domestic and international conferences for the exchange of experience on the construction of non-smokless unit models;

e) Chi for summertime conferences and expressions of units, individuals perform well;

g) The construction of the tracking system and monitoring the implementation of the non-smokless environment;

h) The training exercise for testing, monitoring of non-smokless environment;

i) The organization monitors and monitors the implementation of the non-smokless environment.

3. For the organization of the campaigns, the prevention initiative, the anti-harm of tobacco-based tobacco; consulting the organization of the place dedicated to smokers in public places:

a) Chi organizes the examination competitions, the initiative on the prevention of the effects of tobacco, including:

-Compilation and answer.

-Details advertisements for newspapers in newspapers, radio stations, television;

-The jury of the exam, the jury, the results of the results.

-The members of the Board of Organisand.

-The prize money.

-The award is awarded.

-General, report results.


c) The cost of hiring professionals to build, instruct and advise the organization of the organization for smokers at public venues.

4. For the organization of tobacco addiction:

a) The study supports the effective evaluation of the methods of supporting rehab and the study of the treatment of rehab in accordance with the economic conditions, the Vietnamese society;

b) Chi construction and dissembling of media documents and documentation of tobacco rehab;

c) Chi for deployment, application method of rehab;

d) The genus supports the medical facilities establishing the advisory unit and treatment of rehab;

) Spending rehab activities such as: consulting over telephone, via the internet, at medical facilities;

e) The organization of conferences, summking conferences and exchanges in experience and the methods of quitting smoking are effective;

g) The genus organizes training classes for medical officers and community health workers on the harm of tobacco and tobacco treatment;

) The cost of setting up and maintaining data management systems for tobacco rehab.

5. Build, deploy point models of tobacco addiction to community-based and development-based tobacco addiction, replicated models of effective models:

a) The deployment of a point-based modeling support for tobacco-based drug addiction;

b) The study of development, evaluation, surveillance, and the broad population of tobacco-based drug-based drug addiction.

6. Research gives evidence of service to room work, against the effects of tobacco, including activities:

a) The cost of research, construction of the prevention of prevention of tobacco, production, cladding, and publishing of research work, evidence of service to prevention, prevention of tobacco;

b) The cost of investigation, survey, synthesis, information rights payments, metrics, documentation for the construction of room solutions, anti-drug effects on the regulation of the Law of Defense, against the effects of tobacco.

7. Construction, operational support, fostering capacity for the network of community workers as room work, against the effects of tobacco, including activities:

a) the cost of writing and retribution.

b) The organization of training, fostering capacity for the network of collaborators as a room work, against the effects of tobacco;

c) The cost of TB for the collaborators of the room, against the effects of tobacco in the provinces, cities.

8. Build educational content on harm and room, combing the effects of cigarettes into the education program in accordance with the levels of education:

a) Chi construction, production and release of teaching materials about the room, against the effects of tobacco;

b) The training exercise for teachers in the public schools, faculty of medical universities in the room, against the effects of tobacco;

c) The pilot gives the teaching material about the room, combing the effects of tobacco in teaching in popular schools, medical universities;

d) The cost assessment of the teaching of the room, combing the effects of tobacco in common schools, medical universities, pharmacies;

So, he ' s got a broad spectrum of insider defense, anti-harm in teaching in public schools, medical universities; and so on.

e) Construction of the educational program from far back to the room, against the effects of tobacco through television, says Vietnam.

9. Implemment of industry conversion solutions, tobacco growers, tobacco production, tobacco production, including:

-Research, evaluation of vocational conversion solutions for tobacco growers;

-Short-term apprentiship support, consulting support, introduction of employment referrations.

10. Cost of international cooperation on the room, against the effects of tobacco;

11. The surveillance, aggregative, assessment of the situation of room operations, against the effects of tobacco;

12. Other genera in relation to the Defense Fund ' s support mission, combat the effects of tobacco in accordance with the rule of law.

The provision for regulatory assistance at this includes the cost of the corporation, the delegation, the expert pay, the training organization, the conference, the domestic and international conferences, the investigation, the survey, the charge.

What? 12. Conditions to receive Fund Support

The Fund's support condition is implemented by regulation at Article 22 of the Foundation's organizational and operational provisions, namely:

1. Organization, the individual proposed to the Foundation for the exercise of room activity, against the effects of tobacco in Vietnam by regulation at Article 11 of this.

2. There 's a case of offer support for prevention activity, against the effects of tobacco under the Fund' s regulation.

3. There is sufficient capacity to carry out the offer of support. Criteria, sequence and procedures of comment, organizational evaluation, individual competability to offer support provided by the Foundation for the Management of the Fund for Specific Decision on the following principles:

a) For the organization that must have the established decision to establish or document approval of the operation of the competent organ in which the function is clear, the task involved in the operation offer support;

b) For the individual must have a degree, certificate, professional experience associated with the offer of support.

4. Do not receive direct or indirect funding of the production businesses, tobacco business. The organization, the individual who receives support must have a written commitment to the Foundation.

What? 13. The level of support and approval procedures support

The level of support and approval procedure supports the funding for the prevention operation, the anti-harm of the drug carried out under Article 23 of the Foundation's Charter and Operations Charter, namely the following:

1. The funding level for each operation supported by the Foundation Director decided on the basis of an operational planning and allocation of funding that has been approved by the Council, in accordance with the nature, scale and content of the operation to support the regulation at Article 11. This information and the funding of the Fund.

2. The extent to each of the content of the operation implementation under the Fund ' s Operational Expenses Statute by the Director of the Fund decided on the consent basis of the Fund Management Board. The degree of chi is built on a practical basis but must guarantee savings, effectiveness, and synchrony between supporting partners.

a. For some of the same genus content with the contents of what the State has stipulated, the degree of need is consistent with the regulation of the State;

b. The specific genus content that the current genus does not have, the Director of the Fund determines the level on the basis of the Board's consent form. The extent of the genus is built on a practical basis but must ensure savings, effectiveness, and synchrony between the support partners or cases of the state-specified state of the state that has not been adjusted in time compared to the fact that the cost is built on a real basis. and agreement with the recipient of the support but the maximum is not to exceed 2 times the state-specified cost, these regulatory expenses provided by the Director of the Final Decision Fund on the basis of the Fund Management Council ' s consent form and the addition to the Department of Operations Regulation. The fund.

3. Procedto, the profile offers support for the implementation of the Fund Activity Regulation of the Foundation issued by the Director of the Foundation.

4. The commitment to support and use of the funding funding is made through the Contracting Contract between the Director of the Fund with the organization, the individual according to the sample provided by the Director of the Foundation.

5. The Director of the Fund determines the level of funding within the jurisdiction that has been approved by the President of the Board; if the support level above the Director of the Fund's jurisdiction will be decided by the President of the Council on the basis of the Foundation Director's proposals.

What? 14. Monitor, check out the use of funding funding

1. The support must be done on the subject, the support funding must be used correctly and must be solved by the implementation of the recommendation of the support proposal.

2. The Fund is responsible for periodic testing and the breakthrough of activities supported by the Fund in the deployment process to ensure the correct terms are committed in the Contract.

3. Supervising, testing and disposal of violations against organizations, individuals who use the funds of the Fund to be implemented under the regulation at the Foundation's Business Activity Regulation and the provisions of the relevant law.

4. During the execution, the Foundation CEO is entitled to adjust the level of support, the solution process to match the actual situation and ensure the effectiveness of the support proposal and be responsible for its decision.

What? 15. The organization ' s responsibility, personally received support from the Foundation

1. The correct implementation of the terms in the supported support contract;

2. Use the right cost of funds, correct the standard of the Fund; periodically reporting the use of funds in accordance with the rules of the Fund;

3. Make a direct decision with the Fund under the Fund Regulation;

4. The suspension of support, cancelation of support and offering the agency with the authority to dispose of the provisions of the law and the statute of the Fund in the following cases:

a) Violation of the provisions of the support contract;

b) The discovery of the fraud or use of the wrong amount of support compared to the initial commitment;

c) Individuals who have criminal offences or other legal disputes affect the progress of the deployment of support;

5. Organization, individuals receiving assistance from the Foundation are responsible for the compliance of the test, periodic monitoring and breakthroughs of the Fund.

Chapter V.



What? 16. Cash, bonus

1. The salaries and allowable allowable allowable workers are paid in terms of productivity, quality, work efficiency of the worker and the provisions of the law on the wage regime, the public money.

2. The wage regime has a added adjustment factor, but the total income level of the year for the employer is no more than 3 times the pension fund, the office of the year provided by the State for the public career unit.

3. The Director of the Fund is responsible for organizing the construction and issuing of the payroll Regulation in accordance with the laws of law and regulation at paragraph 1 and 2 This.

What? 17. The rights and responsibilities of the worker

1. The rights of the labourers:

a) to enjoy the rights to the contract of labour, the contract of employment, and the provisions of the law of labour;

b) The social insurance policy, health insurance, unemployment insurance pursuits to the rule of law;

c) During the work at the Fund to be involved in the work, learning, participation and survey in the country and abroad as needed by the Director of the Foundation Director and in accordance with the provisions of the law.

2. The service of the worker:

a) The full approval of the agreements in the labor contract signed with the employer;

b) The labor discipline, the labor discipline of the Foundation and the existing law.

What? 18. Khen reward and processing violation

1. Organization, individuals with outstanding achievements, effective contribution to the activities of the Fund will be rewarded by the Foundation to grant a grant of commendation by the law of the competition, commendation and regulation of the Foundation;

2. violation of violation:

a) Officer, the officer, the worker of the Fund in violation of the Fund ' s provisions depending on the extent of the breach will be processed under the regulation of the Law and the Regulation of the Fund;

b) The organization, the individual who receives the support of the Fund if violated the provisions of the Assistance Contract will be suspended for support, uncontracts the support contract, and recommended the agency with the authority to handle the provisions of the law and the rules of the Fund. The case of using the right-to-purpose support must reimbursate the amount of use of the target error for the Fund.

What? 19. Fund expenses

1. Chi for the operational activities at Article 11 This message.

2. Cost of administrative management to run the Fund ' s operations include:

a) The payments to the individual: salaries, wages, allowable, allowable donations, bonuses, collective welfare, and other payments to the individual by regulation;

b) Public service payments; the cost of hiring; office supplies; information, communication; conference costs; domestic charges; the corporation; the corporation is out; the division is in uniform; the cost of apparel; the repairs are regularly fixed to the public. the foundation of the Foundation;

c) The lease of the office, procurement of property, equipment, media, supplies of service;

d) Chi-dated for international organizations;

Other expenses that serve the management work of the Fund appropriate the provisions of the law.

3. Cost management mode:

a) The annual management accounting base is approved by the Chairman of the Board of the Fund for Appropriation and Procurement, the Fund is applied to the regulatory and financial autonomy regulation at the stipulation and activities of the Foundation and the specific regulations at the site. This is private.

b) The Director of the Fund is responsible for building operational expenses for the support activities of the Fund and the internal spending process for the main administrative expenses in accordance with the Guidelines Provided by the Board to the Board of the Approval Fund as a base. Now, the decision to spend and be accountable to the law.

c) The fund is not accounted for at the expense of the following paragraph:

-The expenses have been taken over by the other funds.

-The losses have been compensated by the third party;

-The expenses don't have enough bills, legal evidence under the rule of law.

What? 20. Exposition, use of reward funds, welfare funds

1. The Fund is to be cited as a reward fund, the fund ' s annual financial income disparity fund. For the 2 (two) Reward funds and the Welfare Fund, the maximum level of quotation 3 (three) months of salary, the average public money performed in the year.

2. The use of the funds as follows:

a) The commendation fund is used to compliment the end of the year or periodically for cadres, officials, workers of the Foundation by regulation at 1 Article 34 of the Fund Charter; reward for individuals and units outside the Fund with a relationship, effectively contributing to their activities. The fund. The level of reward was decided by the President of the Foundation.

b) The welfare fund is used to invest construction or repair of the benefit works of the Fund, which is spent on sports, cultural, public welfare of the fund cadres, officials and workers of the Fund; frequent hard-level assistance, stroke, and other activities. to the staff, officials, and workers of the Fund; contribute to the welfare fund and other welfare activities. The use of the welfare fund must be inscribed in the Internal Expenditure Statute on the proposed basis of the Board of the Fund of the Fund.

What? 21. Manager, procurement and use of property

1. Investment, procurement, management and use of fixed assets that serve the activities of the Fund implemented under the provisions of the Management Law, use of state assets and executor manual documents.

2. The Fund is liquorated, ceded poor assets, loss of dignity, damaged property without the ability to recover, financial backward assets, assets no longer need for use or unproductive use. When liquoring, the asset sales, the Fund must be valued at the property and the organization aucts under the rule of law.

The proceeds from the arbiter are due to liquoration, the property franchise with the remaining value of the property on the bookkeeping and the cost of liquy, the concession (if any) is left to use the asset regenerating, investment building facilities, innovation site Yeah.

3. For cases of loss of the Fund ' s assets, the Fund must clearly determine the cause and process:

a) If the property is damaged by the error of the collective, the individual, the individual, causes compensation under the rule of law.

b) If the property has purchased the insurance under the law then deal with the insurance contract.

4. The Fund must carry out the asset inventory according to the current regulation.

Chapter VI


What? 22. Accounting Mode

1. The foundation is an independent accounting organization. The fund must organize accounting work, organize the accounting apparatus, appoint the chief accountant or the layout in charge of accounting under the current regulation.

2. The Fund's financial activity is the arbiter arbiter, the current implementation of the year, which is determined between total income minus the total cost of births per year.

3. The Fund ' s fiscal year began on January 1 and ended late on December 31 on the calendar year of that year.

4. The Foundation must organize the implementation of accounting work under the provisions of the Accounting Law and the manual text implementation of the Accounting Law.

The fund performs accounting accounting according to the career administrative accounting regime accompanied by Decision No. 1. 19 /2006/QĐ-BTC March 30, 2006 by the Secretary of the Treasury; Digital News 185 /2010/TT-BTC November 15, 2010 by the Ministry of Finance amended, the addition of a career administrative accounting regime and revised documents, adds the career administrative accounting regime of the Minister of Finance to perform the Fund's accounting work.

5. The Fund is subject to financial examination, the accounting of the Ministry of Health, the Ministry of Finance and other competent authorities under the current regulation.

The Foundation is subject to the accounting test under the provisions of the Accounting Law and the Accountable Law of Accountation Act.

What? 23. Statistics.

The Foundation performs statistical work on the provisions of the Statistics Law and the manual text implementation of the Statistics Law.

Chapter VII.


What? 24.

It has been in effect since 31 May 2014.

The manufacturing facility, which imports a self-declared tobacco, is self-charged and self-paying mandatory contributions to domestic cigarettes sold and imported from May 1, 2013 in accordance with this Smart II Chapter within 30 days of the date of the date. This is in effect, and is not subject to administrative violation in the medical field for the slow filing of compulsory donations during the period from 1 May 2013 to the effective date of the law.

In the implementation process, if the relevant documents mentioned at this message are modified, added or replaced, the new text is modified, added or replaced.

What? 25.

In the course of implementation if there is an entangrium, the organization suggests that the individual reflects promptly on the Ministry of Finance for the study of the ./.



The dancer.