Circular 150/2012/ttlt-Btc-Btp: Regulating The Estimating, Management, Use And Cost Of Professional Activity In The Field Of Adoption From Revenues Registration Fees ...

Original Language Title: Thông tư liên tịch 146/2012/TTLT-BTC-BTP: Quy định việc lập dự toán, quản lý, sử dụng và quyết toán kinh phí hoạt động chuyên môn, nghiệp vụ trong lĩnh vực nuôi con nuôi từ nguồn thu lệ phí đăng ký...

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DEPARTMENT OF JUSTICE-JUSTICE DEPARTMENT
Number: 146 /2012/TTLT-BTC-BTP
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, September 7, 2012

FEDERAL INFORMATION

The planning of planning, management, use and accounting of professional activities,

Business in the foster care sector from the source of the adoption fee for adoption,

level fee, extension, license amendment of the foreign adoption organization,

Foreign adoption costs.

_____________________

The State Budget Act of 2002;

Adoption of the Foster Law on June 17, 2010;

Base of Protocol 60 /2003/ND-CP June 6, 2003, of the Government of the Government Regulation and guidelines of the Law of the State Budget;

Base of Protocol 19 /2011/ND-CP On March 21, 2011, the Government rules out certain provisions of the Adoption Law.

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

Base of Protocol 93 /2008/NĐ-CP August 22/8/2008 Government rules the functions, duties, powers, and organizational structure of the Ministry of Justice. .

The Minister of Finance and Minister of Justice Department of Justice of the Ministry of Finance of the Ministry of Finance-the Ministry of Justice regulates the establishment of the bill, management, use and determination of professional operations funding, a career in foster care from the source of registration fees. Adoption, licensing, extension, modification of the foreign adoption organization's license, the cost of the adoption of foreign adoption.

What? 1. The tuning range and subject apply

1. This information guides the accounting, management, use and cost of professional operating costs, a career in foster care from the source of the adoption fee, the fees, the fees, the extension, the adoption of the adoption organization. besides, the cost of the adoption of foreign adoption.

2. The agencies are granted the funding of ensuring professional activity, a particular career in foster care, including:

a) The adoption bureau of the Ministry of Justice;

b) The provincial judiciary, the Central City of Central (later called the Provincial Justice Department);

c) The people ' s committee of communes, wards, towns (later called the People's Committee);

d) The body of the Socialist Republic of Vietnam abroad (later known as representative body);

The agencies, the granted unit have the authority to hand over the duties associated with the adoption by regulation at Article 49 of the number of protocols. 19 /2011/ND-CP March 21, 2011 by the Government Regulation the implementation of some of the provisions of the Adoption Law (later known as Resolution Protocol). 19 /2011/NĐ-CP).

What? 2. The funding from the toll collection, revenues from the cost of the adoption of foreign adoption was left

The cost, the cost is left in accordance with the regulation at the Digital Protocol 19 /2011/ND-CP March 21, 2011 of the Government Regulation law enforcement of some of the provisions of the Adoption Law are divided among the agencies, units made to spend on specialized activities, foster care, namely:

1. The number obtained from the grade fee, extension, revision of the foreign adoption organization ' s license by regulation at Article 45 and Article 46 of the Digital Protocol 19 /2011/ND-CP: The Department of Justice raised the Ministry of Justice.

2. The proceeds from the cost of the adoption of foreign adoption by regulation at Article 47 and Article 49 of the number 19 /2011/NĐ-CP.

a) The Department of Justice adopted the Ministry of Justice: It is left to use 5% of the collection cost of the adoption of foreign adopts to carry out the prescribed duties at paragraph 2 Article 49 of the number. 19 /2011/NĐ-CP;

b) The Department of Justice: Is left to use 10% of the total cost of foreign adoption costs, of which: 5% of the collection costs the adoption of foreign adopts to verify the child ' s origins are fed, 5% of the collection costs the adoption of water. besides to complete the procedure and hand over the adoption;

c) The child nurbreeding facility is being given as foreign adoptions to be left 85% of the toll collection of foreign adoption costs to enhance the quality of protection services, local child care, in which:

70% of the collection costs the adoption of foreign adoptions to nurture, care, educate children and improve the physical facilities, the equipment that serves the needs, the benefits of children;

15% of the collection cost the adoption of foreign adopts to supplement the salary fund and raise the capacity for the foster home staff.

3. The number of registered adoption fees by regulation at Article 40 and Article 44 of the number 19 /2011/ND-CP:

a) for the adoption of domestic adoption fees in the country: The Committee of the People's Committee is left to use;

b) For the adoption of adoption fees at the representative body: The representative body is left to use;

c) For foreign adoption registration fees: The Department of Justice adopts the Ministry of Justice to be left using 50% of the foreign adoption fee, which is transferred to the Justice Department 50% of the foreign adoption fee.

4. Using the funding from the fee, the cost is left of the agencies, the unit performs according to the genus content and the regulatory level at Article 3, Article 4 of this Federation.

What? 3. Content from the source of the adoption fee for adoption, the fee of the grant, the extension, the modification of the operating permit of the foreign adoption organization, the cost of the rescue of foreign adopts left to spend professional activities, a career in foster care. I raised

The contents of the cost of the cost, the cost of the adoption of foreign adopts left for the unit to collect the provisions of the existing law on fees and fees and the number of resolutions. 19 /2011/ND-CP, The following:

1. Content from the source of the raised adoption fee of adoption is left to be used by regulation at Article 44 Digital Protocol 19 /2011/ND-CP The following:

a) The payment for the individual directly does the job of collecting fees, including wages, wages, salary allowers, the prescribed donations are charged on wages, except for the cost of paying for the public employee who benefits from the state budget. the water according to the rule of regulation;

b) Direct service costs directly for the settlement of the adoption as: Liaison Information, document sending, mail exchange; Chi printing, prototyping, paper, book book book, public service, public service, public service, public service, public service. the charge, and the required expenses directly related to the settlement of the adoption of the adoption pool;

c) The procurement and repair of property, the direct service equipment that collects the collection of adoption fees;

d) Procurement of supplies, raw materials, assembly, summup, training, business direction, and other expenses directly related to the collection of adoption fees.

2. Content from the source of a fee, extension, modification of the foreign adoption organization's license is left to use:

The grade fee, extension, modification of the foreign adoption organization ' s license is left to be used for regulatory content at the article 46 United States Digital Protocol. 19 /2011/ND-CP, The following:

a) The payment for the individual directly does the job of collecting fees, including wages, wages, salary allowers, the prescribed donations are charged on wages, except for the cost of paying for the public employee who benefits from the state budget. the water according to the rule of regulation;

b) The cost of serving directly to the settlement of the primary profile, extension, modification of the foreign adoption organization's license: contact details, send documents, exchange mail; Chi printing, release pattern, paper, book book book, book acquisition; the defence, public service, water, domestic and foreign charges and the required expenses directly related to the granting, extension, modification of the foreign adoption organization's license;

c) The training exercise for foreign adopts office in Vietnam.

3. Content from the source of the cost of the foreign adoption settlement is left to be used by regulation at Article 49 of the number. 19 /2011/ND-CP The following:

a) The child nurbreeding facility for foreign adoption is used 85% of the toll collection of foreign adoptions to raise the quality of protection services, local child care, and the following:

70% of the total cost of regulation at 1 Article 47 of the Decree 19 /2011/ND-CP: Repair limbs, physical facilities, procurement of supplies, equipment, food costs for children, book procurement, school equipment, and a number of other genera cater to foster care, care, education, children's education.

15% of the total cost of regulation at 1 Article 47 of the Decree 19 /2011/ND-CP: The pay-up, which is secondary to the staff, employees of the foster care and training facility, fostering to raise the capacity for the worker of the foster facility.

b) The Justice Department is used 10% of the amount of cost of the adoption of foreign adopts to spend on the following content:

5% of the collection cost the adoption of foreign adopts to spend on the work verification of children 's origins is given as a child: the cost of the cost, the hire of the vehicle, gasoline and some other expenses served directly for the verification of children' s origins. It's for adoption.

5% of the collection cost the adoption of foreign adopts to spend on the completion of the procedure and adoption of the adoption: cost of charge, stationing, communications, postal charges and some other expenses serving directly for the completion of the procedure and the return. I got adoption.

c) The adoption bureau, the Department of Justice is left to use 5% of the amount of cost of the adoption of foreign adopts to spend on direct service work for the collection work such as:

Payments to individuals directly carry out the proceeds and transfer costs, including wages, wages, salary allowers, prescribed donations counted on wages, except for the cost of paying the public ' s salary to be paid from the bank. State books by statute.

Direct service costs for the collection and transfer of expenses such as: contact information, document sending, mail exchange; Chi printing, chart release, paper, adoption book book; stationbook purchase, public service, electricity, water, work, and more. The costs required directly to the adoption of adoption records.

Procurement and property repairs, direct service equipment work at the expense of the foreign adoption settlement.

Shopping for supplies, raw materials, summup, summup, training, business direction and other expenses directly related to the collection of foreign adoption costs.

What? 4. Level for professional activities, career in business The livestock sector from the source of the adoption fee, the fees, the fees, the extension, the work permit modification of the foreign adoption organization, the cost of the adoption of foreign adoption was left behind.

1. The supporting content supports the adoption of the adoption by the right regime, the standard, the standard of expenditure on the provisions of the existing law.

2. Some extent unregulated but necessary to serve the work then the Chief of the Agency, the unit to be given the corresponding levels corresponding to similar work has been stipulated at the existing law enforcement and regulatory laws in the Stator of the Company. Unit's internal spending.

What? 5. Accounting, acceptance, and business decision.

The establishment of the bill, which accepts and decides the funding guarantee of professional activity, a career in foster care is carried out under the provisions of the State Budget Law, Accounting Law, the manual text of the State Budget Act, the Law. Accounting. This information instructs a number of points in the accounting, acceptance, and decision-making process, the cost of the cost, the cost in the particular breeding field as follows:

1.

The revenue base, the recording authority, the use of the adoption fee stipulated at the Digital Decree. 19 /2011/ND-CP March 21, 2011 of the Government; annually, at the time of the budget bill, the agencies, the unit of the bill, are in accordance with the regulations, namely:

a) The adoption bureau (Department of Justice): Planning to collect from the source of foreign adoption fees, the cost of addressing foreign adoption, the fee of fees, the extension, the amendment of the operating permit of the foreign adoption organization in Vietnam by regulation. of the Digital Protocol 19 /2011/ND-CP And set up expenses from the fees, the cost is left to the Bureau of Regulation.

b) The Social People ' s Committee sets up the collection, spending from the source of domestic adoption fees in the country;

c) Vietnam ' s representative body in the country in addition to a bill of revenue, which is from the source of the adoption fee for adoption at the Vietnam representative body abroad.

2. The method of collecting and moding the number of income for the relevant authorities:

a) For the fee fee, renew, modify the license of the foreign adoption organization: The adoption bureau and the full amount of charge.

b) For the adoption of domestic adoption fees in the country: The amount of accounting of the accounting rate proceeds to the income tax account and devolve 100% of the revenue to the township-level budget to spend on the relevant relevant content at the Decree. 19 /2011/NĐ-CP.

c) For the adoption of foreign adoption fees raised by the Department of Public Affairs of the Ministry of Justice:

The Department of the Child adopts the entire weekly filing (100%) of the number of registered foreign adoption fees collected into the custody of the Open Adoption Bureau at the State Treasury in the trading post. At the end of the month, the Child adopted a list of foreign adoptable objects, divided according to provincial tables, the Central City of the Central to the State Treasury, the Finance Department and the Department of Justice of the Provinces, the Central City of the Central Committee. I mean, it's a month. The state treasury has a responsibility to divide the 50% of the collection in detail according to the province, the central city, and the implementation of the accounting of the local budget.

The adoption process proceeds to spend within 50% of the number of charges of birth fees.

The cost base is divided (50% of the total), the Finance Department is responsible for announcing the amount of funding added to the Department of Justice. The Department of Justice makes a withdrawal of the bill to spend in the amount of funding that has been notified.

d) For the adoption fee for adoption by the Vietnamese representative agency in the foreign country: Vietnam ' s representative body in the foreign country and is left to be used for professional activities, a direct career serving the collection of pet registration fee collection. specified at 1 Article 44. 19 /2011/NĐ-CP.

For the expense of the adoption of foreign adopts:

The Department of the Child adopts the entire weekly filing (100%) of the proceeds from the cost of the adoption of foreign adoption funds obtained into the custody of the Open Adoption Bureau at the State Treasury in the transaction. At the end of the month, the Child adopted a list of foreign adoptable objects, divided according to provincial tables, the Central City of the Central to the State Treasury, the Finance Department and the Department of Justice of the Provinces, the Central City of the Central Committee. I mean, it's a month. The state treasury has a responsibility to divide 95% of the collection in detail according to the province, the central city, and the implementation of the accounting of the local budget.

The adoption process proceeds to spend within 5% of the number of births.

The cost base is divided (95% of the total), the Finance Department is responsible for announcing the amount of funding added to the Department of Justice and child foster facilities. Units that implement the expected withdrawal to spend within the amount of funding have been notified.

3. Resolution:

On the basis of a collection, cost of charge, adoption costs are delivered or transferred, the agencies, the allocation unit, to carry out the provisions that govern in this Article 3.

4. The use and accounting of professional activity in the pet sector from the source of the adoption fee of the adoption fee, the charge of the grant, the extension, the amendment of the foreign adoption organization ' s license, the cost of addressing foreign adoption practices. following the provisions of the State Budget Law, Accounting Law, Ordination of fees, fees, and instructions for instructions.

What? 6. Check out, report public usage of the cost of adoption of foreign adoption.

1. The Agency uses the cost of the adoption of foreign adopts at point c, paragraph 2, Article 2 of this Smart is liable to periodically annual reports of the Provincial People ' s Committee, which simultaneously sends the Department of General Justice to report the adoption agency-the Department of Justice. The situation uses foreign adoption costs.

2. The Department of Justice is in charge of aggregation and the annual periodic report of the Department of the Child-the Ministry of Justice using the expense of the local adoption of foreign adopts.

3. The adoption bureau-the Ministry of Justice is responsible for monitoring, testing, and public reporting, the cost of addressing foreign adoption on a nationwide scale by regulation at paragraph 2 Article 49 of the number. 19 /2011/NĐ-CP.

What? 7. Effect of execution

1. This message came into effect on 25 October 2012.

2. In the course of execution, if there is difficulty entanging, suggesting the agencies, the unit promptly reflects on the Ministry of Finance, the Ministry of Justice to promptly revise, add to the appropriate ./.

KT. MINISTER OF FINANCE
Chief.

KT. Minister of Justice.
Chief.

(signed)

(signed)

Nguyen Thu Minh

Central Ding.