Number: 146 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, October 22, 2013
IT ' S SMART
Financial Management Mode Regulations, Property
for the Vietnam Agency abroad
The Basic Law of the Socialist Republic of Vietnam in foreign countries. 33 /2009/QH12 published by the National Assembly of the Socialist Republic of Vietnam XII, 5th session through June 18, 2009;
Base of Protocol 60 /2003/ND-CP June 6, 2003 by the Government Regulation and guidelines for the implementation of the State Budget Law;
Base of Protocol 157 /2005/NĐ-CP December 23, 2005, the government provides a number of modes for the cadre, the office of duty at the office of Vietnam abroad;
Base of Protocol 48 /2012/NĐ-CP June 4, 2012 of the Government amended to add some of the provisions of the Digital Protocol 157 /2005/NĐ-CP December 23, 2005, the government provides a number of modes for the cadre, the office of office work at the Vietnam Agency.
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;
At the suggestion of the Chief Financial Officer of the Career.
The Minister of Finance issued the Ministry of Finance that regulates the management of the financial, property to the Vietnam Agency abroad:
1. This information specifies the financial management regime for Vietnamese agencies abroad; revenue management, NSNN; standard, regime, expenditure rating and asset management to the Vietnamese body abroad.
2. Vietnamese authorities abroad prescribed at this message include:
a) The agencies representing the Socialist Republic of Vietnam abroad perform the official representative function of the State of Vietnam in relation to the country, territory, international organization, as defined by the Law of the Representative Law of the Republic of the Republic of Vietnam The Foreign Minister of Vietnam (known as the Agency for Representative).
b) The other agencies of Vietnam abroad do not belong to the organization 's organizational structure due to ministries, peer agencies, other agencies in the Central, or by the People' s Committee of the Provinces, the Central City of Central City to a budget of funding from the budget. The state-level state or from the revenues of the state budget are retained for the provisions of the existing law.
1. Revenue and consuvage fee:
The Vietnam Agency abroad manages the collection, filing, and use of the sources of the current provisions of the Ministry of Finance guiding the revenue, file management and use of fees and the provision of applicable consuvage at the Foreign Office Authority, the Office of the Consul General. and other agencies abroad.
2. Other revenues under the rule of law:
The other revenues that arise at the Vietnam Agency abroad are managed by the management, submitted and used as follows:
a) For VAT receivuses: The North Vietnamese Agency in foreign countries is used 100% to reimbursate the agency funding, the problem of reducing the corresponding genus items.
b) For bank deposit revenues; from organizations, individuals compensated when property assets are damaged: 100% enter the State Budget Deposit Fund at the Vietnam Agency abroad.
c) For guest-service revenues, lodging, housing rental has a deadline for organizations, individuals: The amount obtained after the exception of the expenses that arise in direct service to the recording activities, if the income is greater than the cost of the household. file the entire State Budget Temp Fund at the Vietnam Agency abroad.
d) For the funds financed the activities, the events of the Vietnam Agency abroad of individual organizations: After the implementation of the funding commitments (if any) or activities, the event was funded, the remainder of the funding (if any) filed in the following year, The State Budget for Foreign Policy at the Foreign Office of Vietnam.
3. The proceeds from the asset bar (after the deduction of the liquoration expenses) are filed into the State Budget Compensation Fund at the Vietnam Agency abroad. For the Vietnamese authorities abroad subordinated to the domestic governing body of the country as a public career unit, the proceeds of the estate liquoration (after the deduction of liquation costs) are left in use by regulation at the Digital Protocol. 43 /2006/NĐ-CP April 25, 2006 of the Government rules the autonomy, self-responsibility for the implementation of the mission, the organization of the apparatus, the payroll and finance of the public and private business unit. 71 /2006/TT-BTC August 9, 2006 of the Ministry of Finance directed the implementation of the Digital Protocol 43 /2006/NĐ-CP April 25, 2006 of the Government and the revised texts, supplements (if available).
4. The management of the State Budget Retention Fund at the Vietnam Representative Agency in foreign countries is implemented under the regulation at No. 1. 29 /2000/TT-BTC April 24, 2000 of the Ministry of Finance on the Management of the State Budget ' s Retention Fund at the Vietnam Agency in foreign countries and text is modified, supplemated (if available).
1. For investment projects that build the headquarters, the housing of the Vietnamese Agency in the foreign country performs and managed under the regulation at the No. 1 Decision. 02 /2008/QĐ-TTg January 7, 2008 by the Prime Minister on the issue of the Regulation of Management of the Construction Investment Projects of the Vietnam Agency abroad; Decision No. 602/QĐ-TTg on 12 May 2009 by the Prime Minister approx the planned investment plan. set up the office of work, housing of the Vietnamese Agency in foreign countries and other agencies of Vietnam abroad and the additional revised texts if available; Digital News and Information Are located. 03 /2008/TT-BNG December 24, 2008, of the Ministry of Foreign Affairs on the Implementation Guidelines of the Management of the Construction Investment Projects of the Vietnam Representative Agency in foreign countries and other agencies of Vietnam abroad; 120 /2008/TT-BTC December 12, 2008 by the Ministry of Finance Guide to Payment, the investment decision of capital investment projects of the Vietnam representative agencies in foreign countries and other agencies of Vietnam abroad.
2. For the investment shopping investment projects, the housing of the Vietnam Agency in the foreign country performs by regulation at the United States International Protocol. 23 /2010/NĐ-CP March 12, 2010 by the Government stipulated the administration, using the state property of the Vietnam Agency abroad, Decision No. 1, and the Government. 02 /2008/QĐ-TTg on January 7, 2008 by the Prime Minister on the issue of the Regulation of the Management of the Construction Investment Projects of Vietnam ' s representative agencies in foreign countries and other agencies of Vietnam abroad, Decision No. 08 /2012/QĐ-TTg December 8, 2012 Prime Minister's December 8, 2012 Prime Minister for the Regulation of Standards, Norms, and Management, uses the office of employment, career operations facility, the housing agency of the Vietnam Agency in foreign countries and the text of the statute of amendments, supplements (if available).
The operating budget of the Vietnam Agency abroad is arranged from the sources:
1. The state budget is intended to ensure regular activities, functional activities, the duties assigned by the Vietnamese Agency overseas.
2. The fees and fees, other legal receivkings are left in accordance with the provisions of the existing law.
The cost-to-year funding bill for the Vietnam Agency overseas is to limit the maximum spending to ensure the implementation of the function, mission, and authority to be delivered.
Funding for the Vietnam Agency in foreign countries is allocated in two sections: the delivery cost of the autonomy and the transfer budget does not implement the autonomy.
The specific regulation is as follows:
1. The business of the delivery of the autonomy mode:
a) Content expense from the delivery business of the execution of the autonomy, including:
-The wage spent at night, overtime.
-regular operating expenses: Public service payment; office supplies; information, communication propaganda; industrial charges in domestic and foreign affairs; hiring local people under contract and in terms of employment; permanent repairs to the public. Fixed production; procurement of property used for professional work, for recepti-work; donations, regular reception; active professional operations; and prevention; and other frequent expenses (if available).
-The organization of events, the annual action of the unit (events, activities on the anniversary of the National Day, the founding of the People's Army of Vietnam, the day of the establishment of diplomatic relations between the two countries).
-Other special expenses in accordance with the function, duties, powers of the Agency, under the Agency for the National Socialist Republic of Vietnam in foreign countries.
b) The allocation of the funds for the implementation of the autonomy mode:
-The total cost of funding is granted jurisdiction, after subtracing the funds that do not implement the regulation of self-regulation at paragraph 2 Article 5 This information, the governing body of the Vietnam Agency in foreign countries, builds up the expected allocation. The cost of carrying out the self-employment process applies to every Vietnamese Agency in foreign countries as a base allocation for the implementation of the self-control process.
-The level of the allocation of the real number of three consecutive years of the order; in which the actual number of the current year is the primary basis for calculating the allocation level of the five plan. But it ' s about the actual situation and the specific element of each of the five plans.
This allocation rate is adjusted annually to match the actual situation and the specific element of each table.
c) Management, use of the funding that is delivered to the autonomy mode:
In the scope of the funding bill delivered to the autonomy regime, the head of the Vietnam Agency abroad has the authority and responsibility:
-The layout of the layout, using the funding by content, requires the work to be assigned to the right to complete the task, to ensure savings and to be effective.
-It is determined that the cost of each job content is consistent with the agency's particular, but not beyond the standard, standard, to determine the extent to which the state agency has the authority to rule.
-For non-determinate expenses, the head of the Vietnam Agency in foreign countries builds a level of detail for each task, the work content within the scope of the financial resources delivered and is responsible for its decision. The decision to determine the costs stipulated at the Internal Expenditure Statute after taking the opinion of the cadres, the public. The management, oversight of the expenditure was publicly available to the entire cadre, under the statute of the statute.
The internal spending statute of the Vietnamese Agency overseas after the issue must be reported on the basis of the upper-level governing body to monitor, monitor. In the case of internal spending processes that exceed the regime, the standard, the rating issued by the competent authority, the governing body of the above authority is responsible for requiring the Vietnamese Agency overseas to adjust accordingly.
2. The traffic charge does not implement the autonomy mode:
a) Content expense from the business of delivery does not implement the autonomy regime of the Vietnamese Agency abroad, including:
-State-based, quantitative, and regulatory expenditures, including:
Charge for cadres, civil service, wife/husband; subsidy, subsidy; tenure and personal equipment for cadres, civil service, and wife/husband; plane ticket, vehicle and baggage charges at the end of the term of water; insurance money Examine, cure for cadres, civil service, and wife/wife; and shopping for the service of the Vietnamese Agency in foreign affairs.
-The actual expenses arise, including:
+ Renting the office and housing; major repairs of the headquarters, housing and property under the project have been granted the authority to approve.
+ Tax credits related to land use, office tax, land rent.
+ Money insurance buys housing, headquarters, property and travel vehicles.
+ The event organizes the event, the mission under the approved project: Exhibition, fairs and other events (if any).
-The special expenses and the mission of a breakthrough have been granted jurisdiction.
b) Management, use of the delivery business that does not implement the autonomy mode:
The management and use of the delivery business does not implement the self-made autonomy performed in accordance with the job content that has been granted authority to hand over tasks and deliver the funds; according to the standard standard, the standard definition mode is available.
1. The wage regime works at night, doing overtime:
a) Officer, civil service tenure must work at night or overtime to be paid off; the case is not compensated, the head of the Vietnam Agency in the foreign country is able to spend the night at work. regulation at the Digital Federal Information 08 /2005/TTLT-BNV-BTC January 5, 2005 of the Federal Ministry of Internal Affairs and Ministry of Finance, namely:
The wages work at night, overtime.
SHP is enjoying the number of hours to add x 150% (or 200%, 300%)
22 days x 8 hours
(In it: The level of 150% applies to overtime; the 200% applicable to the hours add to the weekly holiday; the 300% apply for additional hours on holidays, New Vietnam's New Year's Day.
The hours of night's work, which makes more hours under the regulation of the Labor Law, are no more than four hours per person per day, 20 hours per person/month and 200 hours per person per year.
Not counting wages working at night, adding hours to muscle cadres as specialized work.
b) A certificate from a base payment base for additional hours of time included: Paper paper added time, total number of hours, additional work content of the individual; the overtime payment table is now confirmed by the Prime Minister of Vietnam.
2. Work mode:
It is based on domestic work or foreign work due to a decision-making authority. The payment of the charge is specified as follows:
a) The case of cadres, civil unions sent to work within the country of the country:
The election of the cadre, the civil service to the domestic work must be decided by the head of the Vietnamese Agency in foreign countries by the decision or confirmation of the head of the head of the Vietnamese Agency overseas on agreeing to move to work. Expense payment payments include:
-The money goes back:
The vehicle money is paid by the price on the ticket, receipt of the money or receipt of the media owner. The case with a plane is paid according to the price of the spectrum (economy) except for the following cases:
+ The head of the Vietnam Representative Agency in the country in addition to the rank of Deputy Minister, Xiang Xiang, or having a leadership rating of 1.3 or more, is paid a merchant flight ticket (Business) when travelling in the interior; go, Vietnam. A male or a member of the country.
+ The head of the Vietnam representative body abroad is not subject to the above title, only payment of the merchant class ticket payment (Business) in the event when arriving at the site for the first time and when the end of the term of water; when going to Parliament mail and salute to the end of the term in his/her term; while traveling abroad and foreign officials at or by the diplomatic corps of international organizations.
+ The case of the wife/husband who accompanied the flight with the head of the Vietnam Representative Agency abroad in the area of the payment of the merchant aircraft ticket payment (Business), also enjoyed the standard of plane tickets and other means of regulation for the company. The head of the South Vietnamese Agency in foreign countries.
-hotel rent (money in):
Being paid in accordance with the level of rent in the local average to the business. At the time of the Vietnam War, the officials of the Vietnam Agency were sent to work with the Foreign Service, the Ministry of Vietnam, the Vietnam Department of Vietnam, was allowed to rent a middle class lounge with the company.
-The work hierarchy is calculated as follows:
Minimum rate of charge x 2 x number of business days
b) Go to work in other countries:
The officials, the civil service of the Vietnam Agency abroad, were sent to work in other countries (outside the country), it was decided by the governing body of the Vietnamese Agency in foreign countries. In the event of an emergency, the requirement to go to the state and the task of dealing with the required time of time (especially in terms of consuvage protection, public protection, etc.), the head of the Vietnam Agency in foreign countries was decided to take the cadres, the civil service. It ' s urgent; it ' s responsible for that decision, and it ' s also the telegraph office.
Foreign or territorial charges are paid under the current provisions of the Ministry of Finance of the Public Works Department for the cadres, the state civil service to short-term work abroad due to the state budget guarantee of funding.
The case of payment of domestic fees in foreign countries is in fact if the country's local currency comes to work paid in foreign currency (USD) on the basis of a regulatory basis from the local currency to foreign currency at the bank's accounting rate (where the Agency) Vietnam in foreign countries opened the account at the time of its overseas business.
c) The case for Vietnam works:
The officials, the civil service of the Vietnam Agency overseas on Vietnam, must be based on the work of the governing body of the governing body of the Vietnamese Agency in foreign countries, to be paid according to the work-in-work mode as follows:
-Officers, the public office of the Vietnam Agency in foreign countries of Vietnam for 30 consecutive days (from the day leaving the country until the day leaving Vietnam), has been enjoying the cost of living in the developing country.
-The case in Vietnam for 30 days from the 31st onwards, the cadres, the civil service, are not allowed to benefit from overseas, but have enjoyed a daily wage in the country.
-During the Vietnam business, if the cadres, the civil service to work far from the office, are paid for a domestic charge by the means of a regulatory fee specified by the government, the civil service, in the country.
The payment of public fees in Vietnam by the Vietnamese Agency paid foreign currency on a regulatory basis from the Vietnamese yuan to the financial rate of the Ministry of Finance at the time of its business in Vietnam.
d) Evidence from a payment: A decision to send for a competent officer's work, a travel ticket, and a bill of legal money (or electronic ticket invoice), from a payment of a ticket to a boarding party, and a boarding pass. Hotel bills; foreign currency announcements at the time of business.
3. About shopping, using stationing:
a) quarterly, the working parts must plan to use the stationing office for the agency to purchase and grant the cadres, the public to use in the scope of the cost of funds delivered annually to the Vietnamese Agency.
b) The Vietnamese Agency in foreign countries can build a standard use of the stationing office as a savings management facility, but the payment needs to ensure sufficient evidence.
4. On the hospitality, the reception, the contribution to the foreign organization, the tribute:
The head of the Vietnamese Agency in the country outside of the actual situation-specific situation-specific in the regulation of the internal expenditure on the regime of visitors (subject, cost), the regime of the reception, the giving regime to suit the customs of the country at work. the base for the Vietnamese authorities abroad performs, according to the rules of regulation as follows:
The South Vietnamese body in the country outside when visitors to work is used only by mineral water, tea, coffee to continue; the required case required to invite guests to work in relation to the professional job of each field, led by the Head of the Agency. Vietnam is in the country outside of the decision and within the agency ' s funding range.
b) What are you doing?
The reception needed to be done saved, only to be performed on holidays like: National Day, the founding of the People's Army of Vietnam, the anniversary of the establishment of diplomatic relations between the two countries. The extent to which the order is to do according to the rules of internal spending has specified and within the Agency's funding range.
c) Given to the work of foreign affairs: Head of the Vietnamese Agency in foreign countries rules the regime of donated food at the internal spending process to decide how much it costs, the number of donations to suit the actual situation, the customs of the country and in the sphere. Limit the amount of funding delivered.
d) Contribut to the foreign organization: The contribution of the obligation to the foreign trade organization in the country is paid according to the announcement of the company's foreign trade organization.
5. On the procurement of equipment, management and use of assets used for professional and living work:
The management, which uses the State Property at the Vietnam Agency abroad performs in accordance with the regulation at the Digital Protocol. 23 /2010/NĐ-CP March 12, 2010 the Government provides for the administration, using the state property of the Vietnam Agency abroad, and the documentation for implementation.
Some specific rules are as follows:
a) Trang, used for regular reception: Because the head of the Vietnamese Agency in foreign countries decides and is preserved, using its own use.
b) Officer, the public office of the Vietnamese Agency in foreign countries is equipped with a set of working equipment and is based on a rating by the governing body.
For a tenant case that has been installed on a device, it is only available to the additional pages of equipment that are missing within the standard, standard, and regulatory extent.
At the end of the task of running a cadre, the public must be tasked with handing over the Public Works Authority to be used; strictly banning the use of equipment, the means of working on its own.
c) The liquing of the headquarters assets, career operations facilities, housing, and assets associated with the land owned by the State of Vietnam: Implementiation in accordance with Article 9 of the Digital Protocol. 23 /2010/NĐ-CP March 12, 2010 by the Government of the United States Regulation of Management, use of the state property of the Vietnam Agency abroad.
6. The wages that hire workers in the country ' s country:
a) Depending on the specific case, the head of the Vietnam Agency abroad decided to hire workers in the country after being granted a written permission by the governing body. The pay for the employer is specified in the contract signed between the Vietnam Agency overseas with the worker in line with the price of both the country's prices and within the scope of the Vietnam Agency's funds to be allocated.
At the price of the country's prices at the change, the head of the Vietnam Agency in foreign countries decided the increase/decrease payment paid to the worker who guaranteed the principle of savings, efficiency, rationing, consistent with prices at the place of rent.
b) The case in the contract labour contract is to be paid to the extra time and the provision of a fee to the local business, then the payment level must be specified in the labor contract but does not exceed the following level:
-Money overtime = (Money/(22 days x 8 hours) x 150% (or 200%, 300%) x number hours add. (In it: The level of 150% applies to overtime; the level of 200% applies to overtime on weekday; the level of 300% applies to overtime, the official New Year's Eve.
Additional hours of local labour are less than four hours per person per day, 20 hours per person/month and 200 hours per person per year.
-Do you have a job?
7. Regulation some other modes:
a) During the tenure of tenure at the Vietnam Agency abroad, cadres, civil unions, and the wife/husband of the cadres, the civil service stipulated at the International Protocol. 157 /2005/NĐ-CP December 23, 2005, the Government regulates several modes for the cadre, the office of office work at the Vietnamese agency abroad and the United States Digital Protocol. 48 /2012/NĐ-CP June 4, 2012 of the Government amended to add some of the provisions of the Digital Protocol 157 /2005/NĐ-CP December 23, 2005 The government regulates several modes for cadres, civil service workers at the Vietnam Agency in foreign countries, paid by the State for the payment of housing, money, money, rent, cable rent, electricity rent, and electricity. Voice, internet subscription, pre-incineration.
For these expenses, the head of the Vietnam Agency in foreign countries is based on the actual situation of the site, the base of which allocated the allocated allocation by the governing body for specific regulation of the use as a base control base and practice. It's a waste of waste.
b) The case for certain documents, or the goods of the North Vietnamese Agency in foreign countries cannot be sent in the form of a signed goods, but due to the staff, the civil service that carries with it is to be paid by the Vietnamese Agency in excess of the balance, The airline's license license, accompanied by confirmation of the number of accepted goods or sent by the head of the Vietnamese Agency in foreign countries.
For freight, supplies, equipment purchased in Vietnam to the Vietnam Agency overseas in the form of a signed bill payment of the carrier's legal base.
c) Guest house and kitchen:
-In places where there is a collective kitchen condition, the head of the Vietnam Agency in foreign countries has a specific regulation of this activity on the principle of cost-income, the budget does not support or regulate the service of this service.
-The South Vietnamese body in the country is able to spend an area in the country, its headquarters to be a guest house, the current inn, the head of the Vietnam Agency in foreign countries regulating the revenue of the guest service, the motel room. State budgets do not support this service. The Vietnamese body in foreign countries performs the management, file and use of the service by regulation at the point of paragraph 2 Article 2 of this Information.
d) The money travel from the residence to the office of work:
The case of the Vietnam Agency in foreign countries does not organize a car service for officers, civil officials, and employees at the foreign representative agency, which according to the specific work and conditions of the vehicle, is set up by car layout. of the Chief of the Agency, the officer of the office, the public office, the business is going to travel by the monthly price of public transport at that site. The cost of the stock must be lower than the cost of using the automobile.
1. Money-free money for cadres, civil service, and wife/wife:
Officers, civil and public, the husband is entitled to a fertility rate (minimum operating birth rate, birth index) by regulation at the UN Digital Protocol. 157 /2005/NĐ-CP December 23, 2005, of the Government stipulated a number of regimes on the cadres, the civil service office at the Vietnam Agency abroad, the Digital Decree. 48 /2012/NĐ-CP June 4, 2012 of the Government amended to add some of the provisions of the Digital Protocol 157 /2005/NĐ-CP December 23, 2005 of the Government regulates several regimes on the cadre, the civil service office at the Vietnam Agency abroad; the Information of the Federal Government of the United Nations. 29 /2006/TTLT-BONG-BTC-BNV-BLTBXH November 8, 2006 of the Ministry of Foreign Affairs, Ministry of Finance, Ministry of Internal Affairs, Ministry of Labor and Social Affairs guide the implementation of the Protocol. 157 /2005/NĐ-CP statement above; Digital Federal Information 01 /2010/TTLT-BONG-BNV-BLTBXH April 27, 2010 by the Ministry of Foreign Affairs, Ministry of Finance, Ministry of Internal Affairs, Ministry of Trade and Social Affairs amended, the addition of the Digital Federal Information 29 /2006/TTLT-BONG-BTC-BNV-BLTBXH above and the Digital Federal Information 01 /2013/TTLT-BONG-BNV-BTC- BLTBXH on May 8, 2013 by the Ministry of Foreign Affairs, Ministry of Finance, Ministry of Internal Affairs, Ministry of Labor and Social Labor directed implementation of Clap 3 Article 1 Decree No. 48 /2012/NĐ-CP above, the specific manner as follows:
a) Life expenses (SHP):
-Student charge, civil service:
+ Is paid for the actual date in which the country is present in accordance with the time of enrollment in the decision to travel work at the Vietnam Agency abroad (except for the case of Vietnam in terms of regulation at the point of 2 Article 6).
+ During the time of the year's sabbation is entitled to the cause of charge.
+ Female members of the Agency represent when childbirth is entitled to a fertility regime with a 100% degree of wage wage, the public health insurance money paid by the Social Insurance Fund and it does not enjoy the cost of living in time. Maternity leave.
-The life of your husband.
It is paid according to the actual date in the country. The wife/wife left the country's work on water to resolve her own business, and she was agreed upon by the Prime Minister of Vietnam and was not allowed to benefit in the days of the country. The Chief Minister of Vietnam in the country is responsible for specific regulation of the birth control, the operation of the wife/husband.
The charge is calculated as follows:
+ Students charge monthly = SHP minimum x index SHP of the individual.
+ Born for less than 1 month:
SHP Enjoy =
SHP minimum of table x index SHP x Number
The certificate is a charge-based payment base: the decision to agree to follow the standards of the wife/husband and the introduction of the operating payout of the governing body of the Agency's governing body in foreign countries; the passport itself and the stamp page. Export, entry.
The first lady in Vietnam to take a child leave if it was a salary beneficiary of a state budget, the Vietnamese Agency in foreign countries paid for a salary in the country paying foreign currency on the basis of the exchange from the Vietnamese dollar at the expense of the country. The problem of the Ministry of Finance at the time of payment; if it is not subject to a state budget, it does not pay.
b) The cost of the charge is done on the basis:
A C02a-HD sample board issued with Decision No. 19 /2006/QĐ-BTC March 30, 2006 by the Minister of Finance for the promulgation of the Career Administrative Accounting Mode.
In the case of local money, the cost of the local money costs the U.S. dollar (USD) to the local currency at a rate issued by the state bank at the time of the cost of the expenses (the bank of the bank).
The case for a cash devaluation rate in the year was 8% higher than the January year's currency accounting rate of the previous year due to the Ministry of Finance, which was considered a fee-free. After a five-year decision, the base loss rate stated above the Vietnamese Agency in foreign countries calculated and sent a report on the ministry to be interrogated. The governing body is responsible for examining the identification of the Vietnam Agency abroad in the area of the compensation granted, the amount of aid of each body detailed by the list of every cadre, civil service, and then inform the Vietnamese authorities abroad. You know, and make up the cost of the cost of the cost of the cost of the cost.
The cost of compensated compensated due to the rate difference is used within the annual budget bill that has been assigned by the governing body.
2. subsidy mode, allowance:
Ambassador, Head of the Agency for Foreign Affairs of Vietnam in the country granted the authority of the Party and the State decided to hand over the task of work in other countries or international organizations in other countries to be given the rank and address of the table with the degree:/or 1 to 2. The country or international organization in other countries is entitled to 10% of the minimum cost of living at the permanent residence at the discretion of the governing body; the term from three countries or international organizations in other countries becomes 15% of the minimum cost of living in the country. The table is usually taken by the decision of the governing body.
The Vietnamese Agency, if it is not assigned to the number of cadres, is civil service approved by the Ministry of the Interior, then the officer, the public, is decided by the governing body and the task force to receive 15% of the minimum cost of living.
c) The site of a war-based address, the epidemic:
Cadres, civil service workers at war-based sites, severe plague threatened the lives of subsidizated 30% of the minimum wage imposed on that site.
In the case of a cadre, civil service, which at that time the country was at war or seriously ill-threatening, was also entitled to grant 30% of the minimum cost of living in the time of business. All right.
The reporting base of the Prime Minister of Vietnam abroad and the situation in place, the Ministry of Foreign Affairs coordinated with the Ministry of Finance and the Ministry of Internal Affairs to consider, decide on the site and the time to enjoy or cease to enjoy this grant.
d) Women's women:
Female employees, civil officials, and women are granted every month 5% of the minimum wage in the country.
3. plane fare (or other means), baggage ID for term business:
-Officer, civil service, and wife/wife of cadres, civil service, when leaving Vietnam to the site and when the end of the term is paid for travel costs from where the airport is located (the train station, the terminal); the standard of standard class aircraft tickets. (economy) with the shortest direct flight path. If you travel by other means, you are paid at the cost of the vehicle.
-The head of Vietnam ' s representative body in foreign countries enjoys the standard of the shortest direct flight (Business) ticket with the shortest direct flight path, if traveling by other means of being awarded the most first-class fare when: To the venue for the first time and when the end of the term of water; the national course and the end of the term in the countries of the world.
The case with the First Lady with the head of the Vietnam Representative Agency in foreign countries also enjoyed the standard of plane tickets and other vehicles such as regulation standards for the head of the Vietnamese Representative Agency overseas.
Cadres, civil service, and wife/wife of the cadres, the civil service, which left Vietnam to the site and at the end of his tenure were paid for 50 kg (50 kg) of course and 50 kg/turn/a term (in addition to the amount of baggage carried free by statute) The airline, on the basis of the airline's worth, the company's flight, the company.
The case of cadres, civil service, and the wife/husband changed the workplaces under the decision of the competent authorities to be paid for plane ticket and baggage cards according to the standard standard at point a and point b 3 Article 7 This message.
c) The case of the wife/husband for objective reasons not at both terms of work with cadres, the civil service to the task force is only paid for the expense of the vehicle, in terms of and the baggage deposit in the event of a minimum period of time. Half (1/ 2) duration of the duration of the staff's work, civil service.
d) The cost of the payment of the media, the baggage ID stipulated as follows:
-When you leave Vietnam to the domestic payment business in the company's company, the body of the governing body of Vietnam is overseas.
-At the end of the payment of the payment water in the delivery of the Vietnam Agency's delivery in foreign countries.
The word payment is:
The invoice or certificate from a legal collection or an airline's price paper is accompanied by a flight of a plane ticket, ticket or ticket of other means; the case of an electronic ticket purchase is accompanied by a certificate of payment of the ticket payment; the foreign exchange notice. Bad at the time, back.
4. Pay for the deposit during the time of waiting for the aircraft to take a term job and when it comes to the full term:
If required to be forced into exile, the payment is paid for the residence but no more than 4 days according to the cost of the transit of the transit site at the point of one Article 7 of this information.
The payment of the money was taken by the Vietnam Agency in the country outside of the staff, the civil service of the operation.
5. Costume and other personal belongings for cadres, civil service, wife/husband during work tenure:
a) Officer, public, wife/wife is given a sum of money to shop for clothing and other personal belongings during the work term and be taken up for the term, in particular:
-An average of $1,800 per person/a term for the Head of the Vietnamese Agency overseas and the wife/husband who goes to work with the head of the Vietnam Agency in foreign countries.
-The $1,500 per person/a term for cadres, civil officials with the title from the Attendance of the public and cadres, the public has an equal number of expenses equivalent to the Attend of the Corruption (196%) or more; the first lady/wife of the cadres, the public. I ' m going to go on a mission with a cadre, civil service.
-$1,300 per person a term for cadres, non-object civil service at first-line brick, second point of a paragraph 5 Article 7 of this.
-Level 1,000 per person/a term for the lady/wife of the cadres, the public at the top of the third line, a five-thing-seven-article 7-Article 7.
In the case of cadres, civil service, the wife/wife of the business that received the provision of the page above, but for the reason to return to the country before the deadline, the return of the funding portion to the body according to the rate of time, according to the following formula:
Costume/tenure by regime
(36 months-months have been working abroad)
The case of the first lady/wife to the post-cadres, the civil service will enjoy the level of her side of the property according to the actual time at the site, according to the following formula:
The money is entitled.
Costume/tenure by regime
The number of months is in fact overseas.
The extension of the work term from six months or more to the decision or notification of the governing body of the governing body of the Vietnamese Agency in foreign countries will enjoy an additional level of secondary-length clothing. The formula is as follows:
The money is added.
Costume/tenure by regime
(The number of months of overseas work is allowed to last)
b) For other essential items that serve the living for the family during the term of term work:
The governing body of the Vietnam Agency abroad rules the category; the Vietnamese Agency in the country outside the actual situation base at the site and the funding source is assigned to the appropriate procurement and must be regulated in the internal spending process of the country. The agency. When the decision must be full of evidence, the invoice is prescribed.
6. Pay for insurance, cure:
a) Based on the decision to go to work, the state budget supports the $500 per person per year to purchase insurance for the hospital, civil service, wife/wife. With this premium, it must ensure that the health care insurance is insured by the insurance policy of the Vietnam Insurance.
In the case of cadres, civil service, the wife/wife who purchased the insurance with a higher premiums than the state budget's support, the individual suffered the cost of the insurance.
If the officer, the officer, the wife/her husband did not buy the health care insurance insurance policy, the state budget did not pay the cost of the examination, cure the individual.
b) Officer, wife, wife/husband during a period of foreign term work being engaged in mandatory medical insurance in the country by current regulation. The level of closing, the procedure, how the payment and rights are in the direction of the Ministry of Health.
c) For emergency cases required to process or treat the poor diseases that the organization receives only a portion of the cost of the treatment under the insurance contract, the rest of the individual must pay.
The payment of the bill to collect the legal money of the insurance organization and the clinic.
7. Purchasing vehicles serving the work of the Vietnam Agency abroad:
The provision of the vehicle to travel to the Vietnam Agency ' s work abroad must follow the standard, valuation, the price stipulated at the No. 1 Decision. 30 /2010/QĐ-TTg The Prime Minister's March 15, 2010, March 15, 2010, by the Prime Minister of the Government, on the issue of standard regulation, valuation and management, use the vehicle to travel to the Vietnam Agency's work abroad.
The funding of the vehicle is used by the Vietnamese government to serve as a state budget guarantee by the state budget and is set up in the annual budget bill of the Vietnam Agency overseas.
When buying a new car must have a car sale contract signed between the chief minister of Vietnam in the country or the authorized person with the dealer's party. Where there is no regulation of a travel contract, there must be a legal purchase. All vehicles in use are required to purchase media insurance.
8. Rent headquarters and housing:
a) For houses with headquarters and housing in our possession or in-house support, the regulatory base of the grant has jurisdiction over the standards, norms, and management modes, using the office of work, housing of the Vietnamese Agency overseas, based on the real situation. At every table, the head of the Vietnamese Agency in the country outside of a working area, hospitality, housing for the parts of the business, the members of the Vietnam Agency abroad, guaranteed the respect, the page, which is consistent with the purpose of use.
For the property owned by the Vietnamese Agency in foreign countries, property, land-building buildings must be purchased on the basis of the country's regulations.
b) The case has to lease the headquarters and the home is as follows:
-The lease of the headquarters and housing to the CBCC is based on the standard, the valuation of the employment area, the housing at the Prime Minister's decision; the base is at the price of both the price and regulation of the country's housing area and its source capacity. The budget was granted; the governing body allocated funds to the Vietnamese Agency overseas leased to guarantee the respect, page and respect for use. The Chief of the Vietnamese Agency in foreign countries is responsible for ensuring the proper implementation of the terms of the lease and the law of the country.
-When there is a new lease, renal lease or extension of the lease, the Vietnam Agency overseas must report on the governing body to apply for permission. When it is agreed by the governing body, it is leased to the home and reports that the governing body is to draft the lease before the official sign. The lease of the lease must be legally confirmed by the state-based authority of the country, the non-regulation country case the head of the Vietnamese body abroad decides to take the country's legal confirmation on the subject. With the lease.
The case of a contract extension or lease of a lease with a new lease increased from an older lease fee of no more than 10%, the Head of the Foreign Office in foreign countries was decided and informed the governing body after contracting the lease.
-In the lease of the lease, the lease is forced to deposit the deposit, the Vietnamese Agency in the foreign country of the country outside of the accounting deposit and expiration of the lease receivship must recover the deposit in order to reimbursate the funding. The governing body of the Vietnamese Agency in foreign countries specifically regulates the return of the individual's return in case of damage to the owner of the landlord requiring reparation.
-The public rent case for the public officer with a higher area than the stipulation is regulated by the correct regulation, the individual self-tolerance is higher.
c) When the officer cadres, the civil service to receive a term for the Vietnam Agency in foreign countries, arranged for temporary accommodation during the time of the delivery. In case, the Vietnamese Agency overseas cannot be arranged, the layout is temporary, the officer, the new civil union, rented the apartment or room at the middle class hotel (equivalent to a 2-star hotel) of the country at the time of the exchange. According to the rules.
9. Great repair of property and houses under the project approved by the governing body:
Major renovation and repairs, the upgrade to the headquarters must have the project and with the accounting of each of the fixed categories of repairs that have been arranged in the year and granted authorship authorship to approve. The governing body must have a decision on devolve decision-making to be approved for repairs, extensive repair, and housing upgrades.
10. The genus carrying out-of-level breakthrough missions with delivery authority:
In the case of foreign agencies in foreign countries to develop additional activities, the event that had been granted authority after the time of the agency was given funding for the implementation of the self-government, the Vietnam Agency in foreign countries with text and accounting. to send the master's agency to provide the authority to review the decision.
11. Some other limb modes:
a) For the poor medical service sites that develop cadres, civil unions, the first lady/wife of Vietnam to examine the disease and treatment must be subject to the expense of travel; for the time of Vietnam to treat disease and treatment, staff, civil service, wife/wife Social insurance policy, under the current rules, does not enjoy the cost of life.
b) The case of cadres, civil unions, the wife/wife died in the country during the work term, paid part of the cost of the birth (in addition to the payment of the payment insurance organization) as: the cost of transporting the remains, the body of water; at the same time. payment of airplane fare or other means (back) to 01 civil civil unions bearing the remains, the bodies of water.
Accounting, allocation, and delivery of accounting, allocation, management, use and payment of the funding made by the regulation of the existing budget finance law; this information provides additional points for the purpose of the work. accounting, allocation, and approval of the regular operating expenses budget of the Vietnam Agency abroad as follows:
a) Of the five Vietnamese agencies abroad based on the political mission assigned, the regime, the standard, the regulatory expenditures, the price volatility of the country, the volatility of the U.S. dollar against the local currency, the number of checks on budget bills. The agency has the authority to inform, the implementation of the budget bill of the previous year, to set up a procurement of the state budget by the correct manifold of the State Budget Act and the written guidelines that implement the Law and the provisions of this privacy, and the provisions of this information. according to the theory of the underlying basis, the calculated base sends the governing body in which it defines and demonstrates the cost of the proposed budget execution budget. And the cost of the transaction costs does not implement the autonomy.
b) The governing body considers and sums up the amount of data expected by the Vietnamese Agency abroad in its unit's year budget bill to the Ministry of Finance before July 20 annually.
c) The governing body of the bill by the Vietnamese currency is attribuing to the U.S. dollar at a rate set by the Ministry of Finance for the year of planning.
2. Suborder, Accounting:
a) The base decides to deliver the State of the State budget expenditures of the competent authority, the governing body and the delivery of the funds to each of the Vietnam Agency in foreign countries by two sections: The business of the delivery of the autonomy; the transaction is not real. process of autonomy, send the Ministry of Finance for a prescribed appraisal.
b) After the budget allocation method was unified by the Ministry of Finance, the governing body for the implementation of the bill to each of the Vietnam Agency in foreign countries directly, the co-sent the Ministry of Finance and the State Treasury (Exchange) as the basis for funding.
c) The annual State Budget accounting of the Vietnam Agency abroad is guaranteed to be granted enough by the U.S. dollar bill. In the case of a Vietnam-based deficiency, the governing body aggregated the need for the slog of the year before October 10, and had the text to send the financial authority to grant approval. I ' m going to do the math.
3. Accept of the bill:
The base of the budget bill of the year has been announced by the Ministry of Finance, the process of funding the funding for the Vietnam Agency overseas to be implemented as follows:
-To the decision to allocate the annual State of the State budget to the Vietnam dollar at the time of the planning delivery of the Vietnam Agency overseas directly to the Ministry of Finance and the State Treasury (Department of Exchange).
-Based on the spending needs of every Vietnamese Agency overseas, the governing body performs funding from the State focused foreign currency fund by setting up a Certificate in Foreign Budget Accounting by a c2-06/NS issued with Information. Number. 08 /2013/TT-BTC 10 January 2013 by the Ministry of Finance directed the implementation of the state accounting applied to the budget and treasury management information system (TABMIS).
For the South Vietnam representative body bloc abroad (the Foreign Office) is withdrawn from funds from the Budget Suspend Fund to ensure regular operating funding and investment funding with a maximum withdrawal that does not exceed the state budget of the state budget. Delivered.
Periodically on the first 20 months of the next quarter, Vietnam 's Representative Agency overseas is responsible for reporting the balance and the situation using the Budget' s Budget Suspend Fund before and the following quarter by Schedule 9. On the basis of a report by the Vietnamese Representative Agency overseas on the situation using the Budget Suspend Fund, the Ministry of Foreign Affairs (Administration of Administration) aggregate according to the Number 10 Expression and implementation:
+ As a procedure with the State Treasury to record the state budget corresponding to the toll, the consugetary fee (70%) of the real birth charge into the previous quarter-budget Temp Fund and state budget record from the Budget Suspend Fund corresponds to the number of expenses from the Temporary Fund. to meet the spending needs of the Vietnamese representative overseas in the next quarter. The Ministry of Foreign Affairs sets a budget recording order according to the c2-17b/NS issued by Digital Information 08 /2013/TT-BTC 10 January 2013 by the Ministry of Finance directed the implementation of state accounting for the budget and treasury management information system (TABMIS) to the State Treasury (Exchange).
+ The case, the number of funds that held the budget that did not guarantee sufficient demand for the following quarter, the State Department worked as a budget-grade procedure (the margin of inequality) from the State-focused Foreign Affairs Fund.
+ The case, the balance of the budget that holds the budget greater than the next quarter ' s need for the representative body, is left to spend on the next quarter. After 31/12 years of execution and before 31 January the following year (annual budgetary correction), the body of Vietnam's representative body of foreign affairs abroad made the remainder of the money transfer at the budget-holding fund, without the need to apply to the Foreign Fund. The center of the state budget is open at the State Treasury for the accounting of the state budget. For the difficult part of the transfer of foreign currency, the high cost of transferring money would allow the Vietnamese representative body abroad to leave the gap at the budget-holding fund to ensure the return of the funds for the following time.
-Passport of quarterly figures with the State Treasury.
-Take control of the evidence from the Vietnamese Agency overseas.
-The case needs to adjust the forecast between the Vietnam Agency overseas without making a total change of the total state budget funding guarantee that the regular activity is delivered by the Vietnamese agencies abroad (including regulation from the funding budget). is assigned not to implement the self-government mode to be delivered to the self-control process and adjust the tasks of the tasks in the scope of the funding bill being delivered not by the self-governing body) due to the decision-governing body.
b) State Treasury:
Payment of funding for the Vietnam Agency abroad at the request of the governing body, namely:
-The case from the State of the Foreign Affairs Fund:
The State Treasury (Department of Exchange) is based on the budget bill of the Vietnam Agency in foreign countries due to the governing body sent from the beginning of the year and the currency deposit bill of the governing body by regulation at the start of the second line. Paragraph 3 Article 8 of the implementation of the Foreign Affairs Fund focuses the payment state for Vietnamese agencies abroad at the recommendation of the governing body.
-The case of using the State Budget ' s Temporary Fund for Foreign Policy:
The State Treasury (Department of Exchange) is based on the budget bill of the Vietnam representative agencies in foreign countries by the Ministry of Foreign Affairs from the beginning of the year and the evidence from the bank records record order c2-17b/NS issued in accordance with the Digital Information Act. 08 /2013/TT-BTC 10 January 2013 by the Ministry of Finance directed the state accountant to apply to the budget and treasury management information system (TABMIS) that the Ministry of Foreign Affairs sent (only applicable to the State Department) to carry out the examination of the elements, signing on the Ministry of Foreign Affairs. the magnetic and processing of the budget record "Cash charges or other revenues abroad"; the mathematical currency accounts for the Ministry of Foreign Affairs (Chapter, type, paragraph of the State Budget Section).
c) Accounting manifold; expected to approve:
The symbol for the total instructions for the collection of the collection, the specified budget at the Form No. 1, 2, 3, 4, 5, 6, 7; the sample withdrawal of the budget by foreign currency under the c2-06/NS. 08 /2013/TT-BTC 10 January 2013 by the Ministry of Finance guided the implementation of the state accountant to the budget management information system and the Treasury (TABMIS) system; on the withdrawal of the budget bill from the Budget Suspension Fund at the Vietnam Representative Agency abroad, the Ministry of Foreign Affairs said. The diplomatic order records bank records according to the C2-17b/NS issued with the Digital Information 08 /2013/TT-BTC 10 January 2013 by the Ministry of Finance directed the implementation of the state accounting for the budget and treasury management information system (TABMIS); the report indicates the cost of funding under Schedule 8 of this message.
4. The business moves next year:
a) The operating budget of the Vietnamese Agency overseas (including: The delivery fee of the implementation of the autonomy and the delivery budget does not implement the autonomy) at the end of the year has not been used (the bill at the State Treasury; deposit balance; cash balance and temporary balance). The Vietnam Agency in foreign countries, transferred to the next year, continues to perform tasks, which are not used to increase income.
The procedure of transferring the balance to the following year for the cost of the course transferred to the current implementation on the Regulation 108 /TT-BTC on 18 November 2008 by the Ministry of Finance Guide to Budget Processing of the end of the year and set, the report of the decision. The annual state budget.
b) The delivery to the Vietnamese authorities abroad, for reasons for the objective of the governing body not granted to the Vietnamese Agency overseas, is allowed to move to next year's implementation and be secured with the U.S. dollar in accordance with the plan rate of the year. After. The case was due to the following year's planned exchange rate, which had a lack of accounting costs under the Vietnamese currency, the Ministry of Finance considered the competent authority to supplement the funds to ensure sufficient funds for the U.S. dollar.
5. Make up the cashier, the budget expenses:
a) The Vietnam Agency in foreign countries must organize accounting work, organization of the accounting apparatus, the planning of a budget decision by regulation at the Accounting Law, the Digital Agenda. 128 /2004/ND-CP May 31, 2004 of the Government rules the details and guidelines that implement some of the provisions of the applicable Accounting Law in the field of state accounting; Decision No. 1. 19 /2006/QĐ-BTC March 30, 2006, of the Minister of Finance to enact a Career and Digital Administrative Accounting Board. 185 /2010/TT-BTC November 15, 2010 of the Ministry of Finance of the Revised Guidelines, the addition of a career administrative accounting regime accompanied by Decision No. 19 /2006/QĐ-BTC March 30, 2006, of the Minister of Finance.
On the appointment of the chief accountant, in charge of the prescribed implementation accounting at the Digital Federal Information 50 /2005/TTLT-BTC-BNV June 15, 2005, of the Ministry of Internal Affairs and the Ministry of Finance to guide the standard, condition, appointment procedure, the waive, replace and rank the chief accounting officer, in charge of accounting in the accounting units of the State Accounting and the revised text, appointing. (if any).
In terms of financial testing, internal accounting is done by regulation at the Digital Decision. 67 /2004/QĐ-BTC August 13, 2004 by the Secretary of the Treasury for the promulgation of the Regulation of Financial Examination, accounting at the agencies, the unit is using the state budget budget.
b) The content of the state budget decision is consistent with the Digital Information 01 /2007/TT-BTC On 2 January 2007, the Ministry of Finance directed the review, appraisal, and notice of the year's decision to the administrative body, the career unit, the state budget supported by the state budget and the budget.
In addition, the Vietnam Agency in foreign countries sent the chairman body to report a budget of the year budget according to the number 8 chart attached to this message.
c) The governing body is responsible for the establishment, review, and aggregation report of the annual decision of the Vietnam Agency in foreign countries to its annual decision-making report; sending the Ministry of Finance to be determined by the current stipulation, the slog before 1 October of the following year.
d) During the inspection report of the governing body ' s five-year decision, the Ministry of Finance will require a review of the review of the annual decision of the Vietnam Agency abroad if necessary.
The governing body of the Vietnam Agency in foreign countries in coordination with the Ministry of Finance of the Organization for Periodic Examination or Breakthrough Work, the state budget at the Vietnam Agency in foreign countries by regulation.
6. Supervising Test:
-The cash receivship: The collection must be accompanied by evidence. If the collection is required to file a state budget, then the receipt must be used as a receipt at the Treasury Department's Department of Finance guidelines, submit, manage, and use the fees and costs of the government applicable to the Foreign Office of the Foreign Office. Foreign consul in the country.
-Bank revenues: Czechs, bank-to-bank transfer (shown through the bank of the bank; balance sheet bank account).
-The Prime Minister of Vietnam in foreign countries must build an internal spending process as a controlling base of savings spending, efficiency of funding delivered; regulatory regulation of management and the use of assets of the Vietnam Agency abroad within the management range, which specifies the responsibility of each department, the individual to ensure the use of the right property; the management, use of state assets at Vietnamese representative bodies abroad must be made publicly by regulation at the Number Decision. 115 /2008/QĐ-TTg August 27, 2008 by the Prime Minister on the promulgation of the Regulation of Public Affairs, the use of state property at the state agency, the public career unit, and the organization are entrusted with the use of state assets.
-The accountant checks the evidence from the payment in accordance with the authorization mode, the Director of the Vietnamese Agency in the foreign country browsing and implemented as follows:
+ Votes: Notes on the contents of the sum, the amount of money and the letter accompanying the invoice, the certificate of the unit that provides goods, services, and the translation of the Vietnamese language according to the existing law.
+ Payment method: in cash, by cheque, or transfer.
+ The accounting for the corresponding budget item.
-The purchase of goods, supplies, equipment in Vietnam must have a bill. If the goods are worth over a million, it must be accompanied by an increased value bill by the Vietnamese tax authority. For a freight payment, there must be a legal bill of shipping. The payment of foreign currency cost foreign currency: the currency of the foreign currency changed from the Vietnam currency at the expense of the Treasury to the Ministry of Finance at the time of the purchase.
1. This message comes into effect from December 10, 2013, replacing the Digital Digital. 222 /2010/TT-BTC December 31, 2010 rules for financial management, property to Vietnamese agencies abroad. As for 2013, the ministries, the agency, were arranged in the scope of the budget to be delivered to implement the regime, to the extent of the provision of an increase in regulation at this Privacy.
2. The governing bodies are responsible for guiding the Vietnam Agency overseas to implement this Information and direct the Vietnam Agency abroad that enacted financial management, internal assets intended to use the right-granted funding. It ' s effective, it ' s effective and it ' s policy, the regime of the state.
3. In the course of execution, if there is an entangriation of the Vietnamese Agency in foreign countries, the agencies, the unit feedback on the Ministry of Finance to study the amendment, complement the ./.
Nguyen Thu Minh