CIRCULAR guide financial regime for the telecommunications Bureau _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government regulations on functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 43/2006/ND-CP on 25/4/2006 of government regulation, self-autonomy is responsible for performing the tasks, organization, staffing and financing for public business units;
Pursuant to decision No. 35/2009/QD-TTg on 27/6/2011 by Prime functions, tasks, powers and structure of the telecommunications Bureau under the Ministry of information and communications;
The Ministry of Finance shall guide the fiscal regime for the telecommunications Bureau under the Ministry of information and communication are as follows: article 1. General provisions 1. The Telecommunication Bureau is state management bodies, due to the particularities of the Organization and operation of the financial mechanism is applied as the unit itself ensuring operational costs taking into account the elements of investing, often genera, labor, wages according to decision No. 35/2009/QD-TTg on 27/6/2011 by Prime functions duties, powers and structure of the telecommunications Bureau under the Ministry of information and communication.
The implementation of financial management mode of Telecommunication Bureau must ensure that the following principles: a) fulfills the functions and tasks assigned.
b) proactive in using financial resources allocated under the principle of ensuring efficiency, facilitate investment in equipment and infrastructure to serve professional activities, save, against waste.
c) proactive investment in human resource development, organizational arrangements, building staff, public servants with number, reasonable structure, high professional level.
d) ensure the autonomy, accountability of Heads of unit in the Organization of work, the employer and the financial resources.
e) make public, democracy under the rule of law, guarantee the legitimate rights of the officers, servants and employees.
2. The Telecommunications Bureau is responsible for open accounting and accounting organizations to fully track the revenues generated in the correct state mode has rules; implement full State budget submission, timely for the fees, the fees prescribed in the regulations.
3. The Telecommunications Bureau was autonomy, responsible service activities consistent with areas of expertise, the ability of the unit in accordance with the provisions of the law. The Department of telecommunications is allowed to join the bidding activities provides the services in accordance with the current provisions of the law. Service activities must be organized, ensuring that accounting with interest, not taking interest rates of activity by State Affairs clearing holes for the business activity services.
Article 2. Financial resources 1. Source of fees for telecommunications management: a) revenues from fees of Telecommunication Bureau (referred to as the fees Telecom activities) are to leave active service use of the telecommunications Bureau under the provisions of the law, including: a1) from licensing fees, distribution and use of the national telecommunications network as defined in decision No. 214/2000/QD-BTC on August 29 12/2000 of the Minister of Finance issued the license fee revenue level operates telecommunications and decision No 76/2006/QD-BTC dated December 29, 2006 by the Minister of finance the additional amendments to decision No. 217/2000/QD-BTC dated December 29, 2000.
A2) collected from the fees certificate of conformity of telecommunications equipment as defined in decision No 89/2004/QD-BTC dated 22/11/2004 of the Minister of finance regulation on fees to manage the quality of the post office and telecommunication activities.
A3) Currency from accreditation fees as defined in decision No 89/2004/QD-BTC dated 22/11/2004 of the Minister of finance regulation on fees to manage the quality of the post office and telecommunication activities and decision No 24/2007/QD-BTC dated 11/4/2007 of the Minister of finance revised supplementing decision No 89/2004/QD-BTC dated 22/11/2004.
A4) the sources of other telecommunications fees.
b) revenues of fees of telecommunication activities defined in art. 1 this is moderated as the following: b1) License Fees, distribution and use of the national telecommunications network, as specified in decision No. 214/2000/QD-BTC dated December 29, 2000 of the Minister of Finance issued the license fee revenue level operation of telecommunications; Telecommunications Bureau was left 90% to serve the telecommunications Bureau's operations and investment in telecommunications career development; responsibility declaration, filing and paying 10% of the amount of fees collected to the State budget according to the chapter, type, account, corresponding entries of the index of the current state budget. Regulations on the rate of leave spent from the aforesaid fee revenues to be applied to end on December 31, 2013. The Ministry of information and communications is responsible for organizing ability collectible, demand from the license fee revenue, distribution and use of the national telecommunications network to determine the rate of leave spent the next period, send to the Ministry of finance to review the decision.
B2) certification fee approved telecommunications equipment and quality control: follow prescribed in article 4 of decision 89/2004/QD-BTC dated 22/11/2004 of the Minister of finance regulation on fees to manage the quality of the post office and telecommunication activities.
B3) the sources of other telecommunications fees (if any): follow the rules of the competent State bodies.
2. irregular funding due to State budget level (if any), including: a) the cost of implementing the tasks of the State-level science and technology, the Ministry, the Mission of the national target program;
b) funding to perform the task by competent State agencies place orders (census, survey, planning, other tasks);
c) funding made the unscheduled tasks are delegated authority;
d) funding policy of downsizing according to the mode specified by the State;
DD) funds training programs implementation, fostering officer;
e) basic construction investment of the State;
f) reciprocal implementation of Capital projects are competent;
3. The source of foreign aid.
4. Revenues from operating services under the provisions of the law.
5. other sources of legal income (if any).
Article 3. Genus content 1. Genus ensure regular activities, including: a) to pay the salaries, remuneration, remuneration, allowances, staff, servants, officers and employees by salary level, the position stipulated by the State; the deductions for social insurance, health insurance, Union funds, unemployment insurance, pension and other personal payments according to the current mode of the State;
b) Spent to hire external service serving the management and development of career activities as: Facility Rental, techniques, Office work, hiring professional stock for domestic and foreign experts, hiring consultants, hiring the services lookup, translation, search and offer information , rent reviews, inspections, evaluation of content related to telecommunication management;
c) spent on staff training, human resource development and training, fostering professional training for the facility, corporate communications, for units in and out of the industry when coordinating implementation of the Telecommunication management content such as: the development of the telecommunications infrastructure, subscriber management , for control of subscriber data management, telecommunications equipment and radio stations;
d) Chi conferences, webinars, surveys in the country and abroad about the professional telecommunication service; the international cooperation group, genus, group; genus contributions for the International Telecommunication Organization, the cost of common organization, advocacy, legal guidance, policy, strategy, planning, planning of telecommunications; the cost of constructing and implementing the subject, the research tasks in the project, the subject of grassroots capacity, expertise, professional telecommunications;
Genus) repair, maintenance, regular maintenance of the property, machinery, equipment, vehicles working for work, service and collection of fees; genus buy property insurance;
e) Genus stores supplies, raw materials such as stationery, Office supplies, and other expenses such as printing, purchase professional document, print the form, certificate, certificates, and other publications;
f) costs of services purchased from outside: electricity, water, petrol, security, environmental hygiene, contact information, and other outsourced services (if any);
g) costs to perform services serves the settlement of disputes, grievances about the competition, the dispute in the telecommunications network set up activities and provide telecommunications services, regulating the market of telecommunication services according to the provisions of the law;
h) spent on service activities related to the professional service of telecommunications: building the legal text, monitoring the deployment of telecommunications licenses of enterprises, for checking implementation of the regulations on the management of telecommunications rates, promotional management, inventory management of , determine effective use of telecommunications of the business; genus reviews the quality of telecommunication services, telecommunication connection quality periodically and irregularly;
I) costs of materials, fuels, energy use in the course of the professional expertise of the Bureau by function, tasks: measuring costs, evaluation of service inspection nationwide telecommunications equipment and other specialized equipment are concerned.
j) investigation costs, exploration, survey, interview, collect, analyze and evaluate the quality of the service, use the general postal and telecommunications infrastructure (including postal services, telecommunications, public interest according to the current rules of law);
k) telecommunications fees serve flooding prevention and search and rescue, security, Defense;
l) administrative expenses: stationery, diem, receptions, conferences, other administrative expenditure;
m) for the operation of the party organizations and the activities in the unit;
n) other expenses according to the prescribed regimes served licensing activities and collecting of fees.
2. For the operation of the service, including: a) salaries, wages, allowances, deductions for social insurance, health insurance, Union funds, unemployment insurance, depreciation, LOAN made under current rules;
b) tax payable under the provisions of the law;
c repair, rental, LOAN); genus buy raw materials, however, tuberculosis, service purchased; pay loan interest rate (if any); other expenses, according to testimony from accounting ensures actual spending offset costs and with interest.
3. Expenditure from the funds does not regularly due to State budget level (if any): the unit made the spending regime under current rules for each task does not regularly be the competent agency (funding not delegated autonomy).
Article 4. Standards, norms, genus mode: 1. With respect to the content of the management profession, chi chi regularly had the standard mode, the norm by the competent State Agency regulations; except the standard norms, genus content specified in paragraph 3 of this article; Heads of unit are determined costs higher or lower than by the competent State Agency regulations and must be specified in the regulations of the internal unit's spending.
2. With regard to the content of the genus bearing characteristics or the genus content not yet competent regulatory agency, unit construction norms and regulations in the spending mode spend internally to ensure operations consistent with characteristics of management and career development activities of telecommunications system and ensuring the principles of use cost savings, efficient. Internal spending rules must be approved by the unit heads and send the State Treasury where the unit opened a trading account to make the base control. Make internal spending rules must guarantee, legal bills, valid according to the regulations, except the account according to the current rules allow the payment of securities.
3. The standards, norms and regulations compliance spending mode of the State: a) standards and norms used cars;
b) standards and norms for home work;
c) standards and norms equipped telephone service at home, and cell phones;
d) diem regime;
sitting mode) abroad and organized the seminar, International Conference in Vietnam;
e) management mode, using the funds of the national target program;
f) mode using funding made unscheduled tasks are delegated authority;
g) policy regimes make payroll (if available);
h) management mode, using the reciprocal capital project, which aid in the State budget;
I) management mode, use the basic construction investment, expense stores, major repairs of fixed assets according to the project was approved by the authority. Shopping, major repair equipment, asset follow current rules of State tenders.
Article 5. Use the results of the financial activity during the year and paid extra income: 1. after the annual cover the expenses, tax and other regulatory filing, the greater income disparity Telecommunication Bureau is used to extract the establishment and in the same order as follows : a) a minimum of 65% to form active career development fund. Cases due to increase or decrease the level of costs, telecommunications fees; due to the change in the rate of fees was leaving the genus leads to the number obtained leave to increase or decrease the level of adjustment will cite established active career development fund accordingly.
b) Charged extra income for workers once made to extract active development Foundation career as defined in point a of this paragraph. The total increase in income for workers to follow the spending rules of internal Telecommunication Bureau. The level of pay extra income for each specific employees by Director General of telecommunications to review the decision after the unification with union organizations under the principle of who would have the labor productivity, higher quality work will be charged extra income higher.
c) extract of reward funds, Welfare Fund, reserve fund income stability. As for the 2 Reward Fund and Welfare Fund quote level must not exceed 3 months wages, the wages and the average increase in income realized in the year. Quote level establishment by the Director under regulation decision telecommunication spending unit's internal regulations.
2. To temporarily increase income before spending: based result financial activities, the year of the unit, in order to motivate workers to strive for timely completion of assigned tasks, Director of Department of telecommunications can spend extra income for the employees in the unit. Temporary spending levels before quarterly must not exceed 60% of the income disparity greater than rest after the excerpts set active career development fund according to the regulations, because the units identified by you.
The end of the year, before January 31 next year, telecommunications Bureau, self-determination of the larger expenses and income disparity of funding spent on increased income of the previous year according to internal spending rules for payment of the increased income for workers.
After the Ministry of information and communications financial settlement approval: the case of disparity currency-the fact is greater than the number of Telecommunication Bureau identified funding and be allowed to spend extra income is higher than the number of units to pay increased income for workers, the Unit continued to pay increased income under internal spending regulation of application the taste. The case of variances actual spending lower than the revenue of the telecommunications Bureau identified and funding has paid for extra income for a larger number of worker funds be paid extra income then the number surpasses the unit to use the reserve fund stable income (if any) to offset; After the case reserve fund to offset the income stability still missing then deducted the income increase is paid by the following year.
Article 6. Use of Funds 1. Active career development fund: a): genus content development advanced career activities, additional capital investment in the construction of infrastructure, the headquarters working; procurement of equipment, means of working; applied science and technology advances, technology; expenses set, manage, organize, network, database, and information about telecommunications; genus developed technical infrastructure in order to enhance the operational capacity of the unit and of the management system, support the deployment of the Mission of the unit (the server room, the central storage and management, data analysis, telecommunications systems, and information technology); Support the development of networks and telecommunications services across the country; Chi basic training and advanced training to develop human resources for unit and system-wide;
b) using active career development fund by the Director under regulation decision telecommunication spending of internal units. Use cases active career development fund to develop, they must conform with the development of the industry was the Minister of information and communications for approval.
2. Reserve Fund income stability: a) contents: reserve fund income to ensure stable incomes for workers and implement the regime, policies for workers under the provisions of the State.
b) the use of the reserve fund income stability due to the Director under regulation decision telecommunication spending of internal units. Genus level to ensure income for each of the workers due to the Director General of telecommunications to review the decision after the unification with union organizations under the principle as prescribed for the payment of extra income on the basis of ensuring the implementation of the regime, policies for workers as specified by the competent State bodies.
3. reward Fund used to periodically, irregularly for the collective, individuals inside and outside the unit according to the efficiency of the work and achievements contribute to the operation of the unit. Bonus level by the Director decides under the unit's internal spending.
4. Welfare Fund used to build, repair works, the benefits for collective welfare activities of workers in the Bureau; sudden difficulty for aid workers, including the case of retirement, spending more for workers in payroll when making payroll. Director Telecom decided to use funds under the internal rules of the unit.
Article 7. State asset management Bureau of telecommunications made the management of State assets under the provisions of the law on management and use of State property and other applicable guidance documents. For fixed assets used in the operation of the service, perform the prescribed depreciation applies to State enterprises. The amount of depreciation of fixed assets, proceeds from the other units used in the Headquarters State budget units are left to supplement active career development fund.
Article 8. Open a trading account with the telecommunications Bureau conducted open account in the State Treasury and commercial banking to reflect the income content, specifically as follows: 1. open an account in the State Treasury to reflect the revenues, reflecting the remaining expenses of the Bureau under the rules (except for the content specified in paragraph 2 of this Article).
2. Accounts in commercial banks to: a) the Collection of fees of telecommunication activities ensure create favorable conditions for the customers.
b) genus of some specific expenses, including expenses reimbursed the account currency for the client (if any); pay service fees trustee, garnishments, close annuity for international organizations; Union travel abroad; payments in foreign currency in order to make the project stores specialized equipment and investment projects, construction spending items stores have the equipment to overseas imports, repairs and maintenance for the equipment used to carry out abroad for repair maintenance; genus buy or rent premises, hire professional stock work abroad for representatives of the overseas unit (if available); genus profession, other specific material in the work of professional expertise by function, the tasks assigned to it.
As for revenues, on open accounts at commercial banks, quarterly telecommunications Bureau, created lists of incomes and expenses incurred in sending the State Treasury where the Bureau opened a trading account to track. Telecommunications Bureau decided the balance necessary to ensure the operation and implementation of the Agency's specific task according to the content that is allowed to spend in commercial banks; the amount of fees and charges (after deducting of the genus listed above and the necessary balance on open accounts at commercial banks), the Department of telecommunications is responsible for transfer to the account opened in the State Treasury to the State Treasury track and control spending for other activities of the Department in accordance with the current rules.
c) telecommunications Bureau is responsible for: c1) to control spending for payments from deposit accounts opened at the commercial bank guarantee expenses according to the prescribed regimes. The State Treasury is not responsible for the spending-control expenses.
C2) declaring, filed and the amount of fees collected (part of fees to be paid by State budget) in accordance with the current rules.
Article 9. Estimating, estimation, based on the tasks and directions of financial institutions, Telecommunication Bureau estimating financial incomes and expenses of sending the information and Media General on estimation of incomes and expenses of the Ministry of information and communications and the Ministry of Finance according to the regulations. Estimation base currency, are competent; After the opinion writing agreement of the Ministry of finance, the Ministry of information and communications decision delivered estimation currency, for Telecommunication Bureau.
Article 10. Financial statements, examined and publicly finance 1. Establishment of the annual financial report of the telecommunications Bureau has responsibility for financial reporting under current rules and send the information to the media and general public on the report of the information and communication Ministry of finance.
Director of Department of telecommunications is responsible before the law for the accuracy, the truthfulness of the report.
2. examination and review of financial statements a) quarterly, annually, the Department of telecommunications is responsible for checking accounts, check the financial statements of the subsidiaries;
b) Ministry of information and communications is responsible for the organisation and settlement review notification for the telecommunications Bureau.
3. Public Finance report based on the annual financial statement has been the Ministry of information and communications for approval, telecommunications Bureau made the announcement publicly before the Conference civil servants and employees of the Department. Article 11. Implementation 1. This circular effect since January 2, 2012 and apply to the financial year 2012.
2. The provisions of point b, paragraph 1 article 2 to this circular on management mode and use the free use of telecommunications replaces the provisions of article 1, decision No 76/2006/QD-BTC dated 29/12/2006 amending and supplementing decision No. 217/2000/QD-BTC dated December 29, 2000 of the Minister of Finance issued the license fee revenue level operation of telecommunications for the list of fees of 19: "the licensing Fees, distribution and use of the national telecommunications network" in Expression level of costs, licensing fees for the operation of telecommunications issued together with decision No. 217/2000/QD-BTC dated December 29, 2000 of the Minister of finance. The content of management mode and use the management fees of telecommunication in the aforesaid decision remains effective implementation.
3. in the implementation process if there are obstacles, the proposal reflects on the Finance Ministry to study, review and resolve./.