CIRCULAR guide financial management foreign assistance in the scope of the Ministry of agriculture and rural development management _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 01/2008/ND-CP, on 03/01/2008, government regulations, duties, functions, powers and organization of the Ministry of agriculture and rural development;
Pursuant to Decree No. 60/2003/ND-CP, dated 6/6/2003, the Government issued detailed rules and guidelines for implementing the law on the State budget;
Pursuant to Decree No. 131/2006/ND-CP, dated 09/11/2006, the Government issued a regulation on the management and use of official development assistance resources;
Pursuant to decision No. 64/2001/QD-TTg on 26/4/2001 of the Prime Minister, issued the regulations, using non-governmental foreign aid;
Pursuant to the circular of the Ministry of Finance: circular No. 82/2007/TT-BTC on 12/7/2007, guide financial management mode of State aid for non-refundable foreign income in the State budget; Circular No. 108/2007/TT-BTC, 7/9/2007, guide financial management mechanism for the program, project official development assistance (ODA); Circular No. 116/2005/TT-BTC on December 19, 2005, guide the management and disposal of assets of the projects using the State budget when the project ends the Ministry of agriculture and rural development, financial management guidelines in support of foreign countries in the scope of the Ministry of agriculture and rural development following management : chapter I GENERAL PROVISIONS article 1. The aim and scope of this circular aims to enhance the effect and the effectiveness of the financial management of support resources, including sources of official development assistance (ODA) and non-governmental foreign aid (N) investment through the programs, projects, funding pilot projects for the administrative , business units, Office support, fund industry partners mandated departments and the management of the project within the Ministry of agriculture and rural development management.
Article 2. The object to apply The administrative, business units, the industry support partner offices, industry and the Trust Fund Project Management Committee under the Ministry, was given the task of deciding The master program, project, or be assigned the task of coordinating, implementing part (for projects with many minor projects or multiple-component) or the entire program , project and non-project grants (collectively referred to as project Owners) have to strictly implement the regulations and instructions of this circular.
Article 3. Financial management principles 1. ODA and NGO investment, support through the programs, projects and pilot project grants (projects) is the capital of the State budget (GOVERNMENT EXCESSIVE), must be full, reflect accounting through the system certificate from the books, the report form and must be managed , used in accordance with the Law, decrees and GOVERNMENT EXCESSIVE writing guide.
2. Except in special cases, the Government has been the Prime Minister for approval, which is bad because the GOVERNMENT EXCESSIVE allocated according to commit for the program, ODA projects and NGOS in the project scope would do that level (Central and local) to ensure balance, layout, estimation and testing , approval of the settlement. However, the entire dataset must be reflected, in general the financial statements, the report of the entire program, project.
3. Project Owners must be responsible before the law and before the Minister on the implementation of the commitments specified in international treaties, documents of the project; the regulations of the State of implementation of the program, projects, financial management; perform financial planning mode, auditing, accounting, settlement, asset management project, the report by the State's current regulations.
4. In the case of treaties, agreements, international commitments that Vietnam join, concluded otherwise with the regulations made under the Treaty, agreement, commitment. If the sponsor or the sponsor organization, the credentials directly spending for programs, projects, the financial management is performed according to the rules in the Treaty, agreement, commitment or project documents, memorandum signed with sponsors.
Article 4. The content of financial management 1. The content of financial management of foreign assistance resources in the scope of the Ministry of agriculture and rural development management including: founder and general financial planning (also called GOVERNMENT EXCESSIVE spending, revenue estimation); genus control regimes and GOVERNMENT EXCESSIVE accounting; done shopping mode and costs; perform accounting, reporting, auditing and payment; implementation of management mode of capital and assets from project funding sources; and implementation of tax policy.
2. In addition to the above, content for the program, non-refundable aid projects are independent properties (does not come with loan projects) have to do with AIDS confirmed the Ministry of Finance (debt management Bureau and foreign financing) as specified in circular No. 82/2007/TT-BTC , may 12/7/2007 of the Ministry of finance, guide financial management mode of State aid for non-refundable foreign income in the State budget and the revised text, additional or alternative to this circular.
Chapter II ESTABLISHMENT and APPROVAL of FINANCIAL PLAN article 5. Financial planning principles 1. Financial planning is the capital investment plan (XDCB project), or administrative career capital plan (project HCSN) or credit lending plan (for the credit project). The content of the plan include: financial planning ODA and NGO (debt capital, non-refundable aid on capital, according to each country or sponsoring organization), which is bad in the country (central budget, local budget, domestic credit capital, which the project Owner, capital contribution of project beneficiaries capital tax is due, the value (if any) and other capital sources in accordance with the law of Vietnam).
2. for the projects XDCB and HCSN mixture, the owner of the browser and project financial plan specific to each branch of the content project. For projects with many Home projects, each project is responsible for the financial plan for the project by project implementation. The case has many projects and project Owners have a focal agency general coordination of project implementation, the General Coordinating Agency will be responsible for the financial planning section works by distributing bodies perform, and general plan of the whole project.
3. the annual financial plan of the project must show the content detailed spending under each component, each of the main activities of the project, details for each funding, capital, capital that the reciprocal of the contribution, project beneficiaries, the credit capital (if any) and must accompany the report clearly the basis of presentation calculation bases, each account.
4. the annual financial plan of the project has been approved by the competent authorities, inform the basis to control spending, withdrawal of capital and foreign capital for the project. After you have approved financial planning, project management, financial planning for sending the Ministry of Finance (debt and financial management Department for Foreign Affairs) and the State Treasury where the registration of the transaction.
5. the financial plan of the project set up according to the instructions in circular No. 108/2007/TT-BTC, 7/9/2007 of the Ministry of finance, guide financial management mechanism for the program, project official development assistance.
To fit the requirements, the conditions of the actual situation, the forms and the General plans are specific, detailed instructions, including the 3 annexes: Annex 1: form general financial plan years. This expression is synthesized from these projects has been established in detail in appendices 2 and 3.
Annex 2: financial plan in Appendix 3: estimation of project budget details in article 6. Establishment and approval of financial plan 1. Each year, before 15 July, coincides with the time of estimating GOVERNMENT EXCESSIVE, under current rules, to base the content project documents, the master plan, the progress of the project, the project Owner is the estimation level II project management direction, the subdivisions subordinated to the general capital plans and for the following years /Agreement, please comments not objections (No objection) of the sponsor (if requested), as a base the Ministry considered sending the Ministry of finance, the Ministry of planning and investment the GOVERNMENT EXCESSIVE synthesis of the Government and the National Assembly for approval.
2. With regard to the nature of the investment project (XDCB project), the owner of the project and send Service plan review, general financial plan before Ministers send a report of the Ministry of planning and investment. For the project to have the genus career administrative nature (HCSN project), the project set up and send the Financial Services review, general financial plan before Ministers send reports the Ministry of finance.
3. in August, according to the functions and tasks assigned, Financial Services (project HCSN), Service Plan (XDCB project), in collaboration with the Service, the relevant Bureau last modified plan/GOVERNMENT EXCESSIVE estimation of the Ministry to send General Ministry of finance, the Ministry of planning and investment. In the process of planning, estimation of annual GOVERNMENT EXCESSIVE, the Service Bureau, the business units and other authorized organs based functions, duties, chairing or coordinating organization of appraisal, approval of financial plan/projections GOVERNMENT EXCESSIVE spending for projects in the field of management , the time limit for completion before October 31.
4. Immediately after the Prime Minister estimated delivery currency, GOVERNMENT EXCESSIVE spending, and was verified by the authorized capital allocation plans, the Financial Secretary decided to communicate GOVERNMENT EXCESSIVE spending estimates for the HCSN project; Service plans hosted the Minister announced plans for the XDCB project to the estimation units level II; finished time ago on December 31. Level II estimation units are responsible to inform the capital plan for the units depend on 5th working within, since getting the decision/announcements/planned estimation of the Ministry.

5. for ODA projects, NGO projects that international treaties and agreements signed but not yet in force or effect but have not yet completed the formalities of investment in the country, the Agency was given the master project to process (through Service plans for capital XDCB in nature Financial Services, for which HCSN nature) to The General, reported the Ministry of planning and investment, Ministry of Finance (during estimate budget) to redundant layout in the genus XDCB or HCSN, the authority to decide (if it is the case of the central budget is responsible for arranging reciprocal capital).
Article 7. Adjust, additional financial plan for new projects arise or the project was approved but need additional tuning time and budget plan, as proposed by the project Owner, according to the nature of capital usage, Service Plan (for which XDCB), Financial Services (for which HCSN) review of the approval of the Minister (for tuning do not increase the total cost of capital) and report additional plans (for the case of need for additional capital) at the time the additional annual budget plan or report the Ministry of planning and investment and the Ministry of finance each handling specific cases (emergency, urgent cases).
Chapter III OPEN ACCOUNTS, DISBURSEMENT and EXPENDITURE CONTROL article 8. Open and use the account 1. Project owners are opening accounts at commercial banks or the account in the State Treasury in place of registered office open transaction to create favorable conditions for receiving, disbursement of foreign assistance resources, as well as reciprocal funds due to GOVERNMENT EXCESSIVE allocated to the programme , project.
2. In the case of account opening to receive foreign capital in banking, project Owners have the responsibility to recommend the Bank serves to open more accounts incurred interest private track and request the Bank to send monthly statements for the project to track the amount of interest incurred.
3. Prohibiting the use of personal accounts, borrow or rent thanks to member agencies, other organizations, units and similar forms to receive and use the sources of foreign support for the program or project.
Article 9. Confirm the aid, receiving reports and use of aid 1. Confirmation of money, aid with the Ministry of Finance (debt and financial management Department for Foreign Affairs), report the situation to receive and use the aid apply only with respect to the program, non-refundable aid projects are independent properties.
Declaration form and time of confirmation of aid specified in circular No. 82/2007/TT-BTC on 12/7/2007 of the Ministry of finance, including: 1.1 Model C1-HD/XNVT: "declarations confirm aid imported goods" (Appendix 1a) used in the Declaration endorsed aid for the equipment machinery, materials, raw materials, furniture and other goods imported from foreign countries. This declaration by project Owners immediately after receiving the certificate from the import.
1.2 Model C2-HD/XNVT: "the Declaration confirmed the aid goods, domestic service" (Annex 1b) used in the Declaration endorsed aid for the equipment, machinery, supplies and materials, furniture and other goods bought in the country (including service charges) by the source of the foreign aid money. This declaration by project Owners set up monthly, at the same time declare value added tax refund.
1.3 Model C3-HD/XNVT: "declarations confirm the monetary aid" (annex 1 c) was used in the Declaration of the foreign aid money. This declaration by project Owners immediately after receiving the certificate from the donor's money transfers.
2. At the latest 15 days after the first quarter, the project Owner must report the receipt and use of aid (in the form guide in Appendix 5 attached to circular No. 82/2007/TT-BTC on 12/7/2007 of the Ministry of Finance) send The (Financial Services) to send the Ministry of finance.
3. The ODA loan projects, program incentives or programs mixed projects implemented under regulations circular No. 108/2007/TT-BTC on 07/09/2007, guide financial management mechanism for the program, project official development assistance (ODA), is not performed to confirm aid.
Article 10. Costs 1. Costs in the case of the use of resources for the application in the water and equity loans through the program, cooperative projects with foreign countries be applied as defined in decision No 61/2006/QD-BTC, on 02/11/2006 of the Minister of finance, issued "some costs apply for projects/programs that use source official development assistance (ODA)" and text modified, supplemented or replaced by this decision.
2. the costs in the case used from funding non-refundable aid of foreign countries are applied according to the provisions of the agreement, the agreement, project documents, memorandum on signing with foreign aid donors.
3. Except in the case of aid according to the method of budget support, for the case of using the non-refundable aid on capital within the framework of the program, project by the Member States in the European Union (EU) or the United Nations Organization (UN) like FAO, UNDP, WHO, UNICEF funded ... then applied standard norms according to the updated version of the "guide of the EU-UN about local costs in development cooperation with Vietnam "posted in the electronic information page of the European Union delegation in Vietnam: http://www.delvnm.ec.europa.eu/eu_vn_relations/development_coo/publications.htm 4. Technical-economic norms, the basic construction investment for the particular activities of the sector, the nature of investment activities follow the regulations of the Government of Vietnam (irrespective of source).
5. In addition, if no specific limit specified in the agreement, the funding agreement, or because the project involved many Ministry (Ministry of management is the owner), the local unit and the many partners involved, but no costs or was there but not yet full not meet the requirements, practices, as suggested by the project Owner, after the sponsor, representative of the Ministry of agriculture and rural development (Financial Services) will make the text of the opinion please before enacting regulations on costs applied for for the entire project.
Article 11. Disbursement of 1. With regard to foreign capital: depending on the provisions of the Convention, the agreement and requirements of each payment, the funds, payments by ODA and NGO according to the method of financing the project is done in one or more of the following forms: direct payment/funds or money transfer , exit payment in the form of letters of commitment, or commitment to, withdraw capital payback, retroactive payment, exit through special accounts, or account advance and some special forms under separate agreement with other sponsors.
For the program, project, or preferential loans to ODA ODA mixture, as specified in section III, part II, circular No. 108/2007/TT-BTC, 7/9/2007 of the Ministry of finance, project management responsibility sent funds for the Ministry of finance. Within 5 working days from receipt of a valid application, the Ministry of finance to consider the sign/Single exit sign or suggest sponsors to consider accepted and announced Bank serves to disburse.
2. With regard to the reciprocal capital: within 5 working days, the base of results of control spending have identified on paper payment suggestion, the State Treasury payment levels which were part of the budget allocated for the project, in accordance with reciprocal capital plan has been approved by the authority.
Article 12. Control of genus 1. Spending control is the inspection, verification, record expenses paid from aid, preferential loan of the project in accordance with the regulations on the management of the State budget by the State Treasury or lending institutions are the Ministry of finance authorized to proceed.
2. control spending that apply to all programs and projects funded by ODA loans source preferences, ODA is not refundable co-financing in the ODA loan project, the ODA loan projects mixed and non-refundable aid of independent nature. According to the provisions of point 1, section I, part II of circular No. 108/2007/TT-BTC dated 7/9/2007 of the Ministry of finance, the control to draw foreign capital of ODA projects is not restricted by the annual financial plan of the project but does not exceed the overall financial plan of the whole project.
3. separate for aid in kind; non-refundable aid non-material (intellectual property); the funds represented by the donor or the donor's expenditure, payment to the beneficiaries is the Organization, individuals are "non-residents" (Advisory organizations rent, foreign experts working in Vietnam; long term costs for foreign experts made survey trips , evaluation, evaluate the project in Vietnam ... from sources of foreign aid) in the non-refundable aid projects independently, does not make the control mode; 4. Case of open accounts in commercial banks, but the project still has the responsibility to provide complete legal documents, agreements/MOU/agreement with the sponsor of the norm, budgeting, spending plan and profile documents relevant for the State Treasury to make the right spending control , does not affect the progress of the project and the commitment with the sponsor.
5. for the non-refundable aid projects are independent in nature, within 10 working days from the beginning of the month, the project Owner must establish "lists the aggregate spending, payments from the monetary aid" for each "declarations confirm the monetary aid" and sent to the State Treasury where the transaction for control , confirm the total amount spend aid money from the source, then send this material to The (Financial Services) to synthesize this statement posted to the Ministry of finance to implement the accounting record write budget revenue target of contents in the current GOVERNMENT EXCESSIVE spending.  
6. In addition to the above mentioned content, details on record, document, form of control period and the responsibilities of the parties involved in the process of controlling spending, is made according to each type of project, in particular:

6.1 for the program, the project was financed by ODA loans source preferences, ODA is not refundable co-financing in the ODA loan project, the ODA mixed loans made under the provisions of section I, section II, circular No. 108/2007/TT-BTC, 7/9/2007 of the Ministry of finance , guide to financial management mechanism for the program, project official development assistance (ODA) 6.2 for the non-refundable aid projects are independent properties follow points 2, section III, part II, in circular No. 82/2007/TT-BTC on 12/7/2007 of the Ministry of finance , guide to financial management mode of State aid for non-refundable foreign income in the State budget.
Chapter IV ACCOUNTING and AUDITING article 13. Accounting apparatus 1. Depending on the scale, nature and management organization model of each project, project Owners actively proposed accounting models, organization of accounting, accounting officers layout dedicated or part-time accounting officer, or employer/employee contract new accounting meets the conditions the standard prescribed in Law, accounting and the writing of relevant legal requirements, qualifications, experience, in line with the fields of management, ensuring complete project accounting tasks.
2. The accounting, specific location and number of accounting must be authority or agency/unit is authorized to specify in the decision given the task or project management board. Each position in the accounting machine necessarily build a job description (Job Description).
Article 14. Accounting mode 1. Administrative accounting mode career, attached to decision No. 19/2006/QD-BTC dated 30/3/2006 of the Minister of finance, applied for the program, technical assistance projects, capacity building, research, innovation policy, institutional reform and administrative in nature.
2. the accounting mode the unit owner, attached to decision No. 214/2000/QD-BTC, on 28/12/2000 of the Minister of finance, applied for the program, projects using basic construction investment, allowed the establishment of private Project Management Committee.
3. Apply current accounting mode of the unit to perform the accounting work in the case of small scale projects, simple accounting workload, not great, not established project management; However, the project Owner must separately accounting project, capital projects, not fused ODA on the unit's capital.
Article 15. Accounting administrative agencies, business units, the industry support partner offices, industry and the Trust Fund Project Management Committee under the Ministry to use a unified account system, open enough books and reporting accounting regimes applied respectively as mentioned in the above mentioned article 14 to reflect the full honestly, promptly receiving situation, management and use of funds, equipment, stores and uses the properties of the project.
Article 16. The audit project audit projects mainly include the audit of the annual financial report and audit projects completed settlement, in particular: 1. The audit of the annual financial statement is made in accordance with the sponsor or the audit requirements of the competent authorities of Vietnam aimed at (i) examine and verify the truthfulness and rationality of the financial statements of the project in a financial year; (ii) at the same time confirm the project's resources was proper use according to the procedures, regulations, policy, finance, and accounting regime that the Government agreed with the sponsor applies within the framework of the project.
2. Audit project completed settlement apply to all ODA projects of national importance, the ODA project group A, Group B, ODA projects using state capital upon completion (before the competent examining, approving settlement); the remaining project implementation audit settlement at the request of the sponsors and authority.
3. In addition, in some specific cases, at the request of the sponsors, have to perform compliance audits (Performance Audit) audit the effectiveness of spending or thematic audit on procurement of assets (Procurement Audit).
4. selected audit contractors perform audit services the project must meet the following basic requirements: (i) is the auditing companies operate legally in Vietnam, named in the list of companies eligible to audit implementation by the Ministry of Finance (or professional organizations are the Ministry of Finance) published annually unless the agreement between the Government with donors have otherwise indicated; (ii) comply with the current rules on audit as well as the auditing standards and business conduct standards of audit.
5. Project is created and the Ministry (finance Affairs) review, approval of the audit plan and tender, the terms of reference for the annual audit services or for the entire audit period projects (except the case was Minister) before proceeding with the procedures prescribed by the law the current bidding.
6. Immediately after receiving the audit report of the financial year and audit reports completed by project settlement the contractor conducted, within 10 working days, together with the audit report at the request of the sponsor, the project Owner must send the 1st Financial Services (including management letter) to capture information recommendations serve the management, at the same time it is also one of the bases for assessment, approval of the settlement project.
Chapter V in SETTLEMENT and SETTLEMENT PROJECT COMPLETION article 17. Project settlement under an annual seniors 1. Every year, the project Owner is the level II estimation units are responsible to check, settlement review reflects fully the resources (sources of foreign support and reciprocal capital...) to level III, the management of projects and subdivisions, then General , established the settlement reports in timely submit The (Financial Services) to review, assess and report the annual settlement.
2. for the XDCB project, in project settlement made by circular No. 53/2005/TT-BTC dated 23/6/2005 of the Ministry of finance and decision No. 2533/QD-BNN-TC, on 19/8/2008 by the Minister of agriculture and rural development, guide, appraisal report of capital construction investment in the State-budget capital under an annual budget and annual the text amendment, supplement or replace the circular, this decision.
3. for the HCSN project, in project settlement made under Circular No. 01/2007/TT-BTC, on 02/01/2007 of the Ministry of finance, valuation, review instructions and announcements for the annual settlement agencies, business units and organizations are the State budget support; Decision No. 3833/QD-BNN-TC, on 03/12/2008 of the Minister of agriculture and rural development, regulation, and evaluation review settlement notification in respect of administrative agencies, business units, the Organization was given the use of the budget by the Ministry of agriculture and rural development to manage and modify text supplement or replace the circular, this decision.
Article 18. The completed project settlement 1. End of the project, the project Owner must establish investment capital report (XDCB project), report the career administrative capital (for projects in nature, the genus HCSN), reflect the full funding of the project to the Ministry (finance Affairs) reviewed, verified approval, according to current accounting regime.
2. Report of capital investment project XDCB complete follow the provisions in circular No. 33/2007/TT-BTC on 09/4/2007 of the Ministry of finance, decision No. 2707/QD-BNN-TC, 16/9/2008 of the Minister of agriculture and rural development, capital investment guidelines and the revised text supplement or replace the circular, this decision.
3. Report of capital expenditure nature project HCSN complete follow the provisions of decision No. 19/2006/QD-BTC, 30/3/2006 of the Minister of finance, issued administrative accounting mode, and text modified, supplemented or replaced by this decision.
Chapter VI equipment, PROCUREMENT and ASSET MANAGEMENT article 19. Equipment, stores the property 1. Decorating, shopping the property to serve the project manager must match the project documents have been approved by the authority, task requirements and standards and norms stipulated by the State, guarantee savings practices, against waste.
2. where new equipment procurement, assets must comply with the provisions of the current bidding law. Project owners must plan the overall bidding process of The approval for the entire project before proceeding to the next shopping procedures (except the package needs to perform).
3. in case of specific international treaties about ODA or the sponsor deals commitments otherwise Vietnam's current rules on equipment, stores and manages the assets of the project management, the project Owner must report The (Financial Services) to the Prime Minister's opinion before signing or doing shopping according to the provisions of article that international treaty.
Article 20. Asset management 1. The property due to project equipment, stores must use proper purpose, open the card, as detailed, full accounting according to the prescribed regimes. The calculated asset depreciation is applied according to the mode of management and calculation of depreciation of fixed assets in the State bodies, business units and public organizations have used the State budget attached to decision No. 32/2008/QD-BTC, on 29/5/2008 of the Minister of finance, and the revised text Supplement, replace this decision.
2. All the assets acquired, are welcome at the discretion of the authority and the property was hired to serve the activities of the project must be used for your purposes, the right audience, the right of State standards and norms were stipulated; prohibited: (i) the sale, Exchange, transfer, lend, donate, courtesy when no decision of the authority; (ii) for organizations and individuals to rent, borrow, use; (iii) use in personal purposes.

3. Server/project management project management directly, use the property to enact regulations, use of property; the fixed rules on gasoline consumption for transport; every year, to conduct the inventory and the inventory delivered results reports on the Ministry (finance Affairs) under current rules.
4. The assets acquired, are welcome to serve the activities of the project must be maintenance, repair in accordance with the rules of the State's technical manager for each type of property. Funding of maintenance and repair of the property was used from funding sources in genera estimation of project management.
Article 21. Asset disposal during use and after the project ends. The disposal of the assets of the project when the project ends or do not need to use during the execution of the project must be done in accordance with circular No. 116/2005/TT-BTC on December 19, 2005 of the Ministry of finance, guide the management and disposal of assets of the projects using the State budget when the project ends and the normative documents the relevant legislation together with the revised text, Supplement and replace these regulations.
2. Record the (financial) asset disposal include: 2.1 Public property handler suggested project completion;
2.2 the minutes property inventory project completed (according to January annex TSDA model);
2.3 General asset proposal handling (form Appendix 2/TSDA);
2.4 Please accept text transfer of units in demand (for assets handed to have local dispatch of provincial people's committees);
2.5 copy of agreement/MOU/agreement funding;
2.6 The mail or the agreement to transfer the property of the sponsor (if any);
2.7 situation report used cars (please accept transfer case);
2.8 a copy the text of other papers related to the right to use the assets (for the headquarters, the land, the land associated with public works and transport).
3. Order processing of the property consists of the following steps: 3.1 prior to the time the project is finished, the project Owner must steer the Project Management Board prepared the records, documents, established the Council property inventory; within a period of 30 days from the date the project ends or property no longer used to be, there is no need to use in the course of the project, the project management unit is responsible for record-setting inventory (according to January annex TSDA model), proposed plans asset disposal (according to model annex 2/TSDA) specified in circular No. 116/2004/TT-BTC , on December 19, 2005 of the Ministry of finance.
3.2 project review, gather the results of inventory management project, submit a profile as specified in paragraph 2, article 21 of this circular to the Ministry decided to handle the property;
3.3 within 10 working days from when it receives a valid profile, Financial Services have written the Ministry of Ministry of finance agreement on asset disposal plan;
3.4 within 5 working days from receipt of the written answer of the Ministry of finance, Financial Services have written the Ministry issued the decision to handle;
3.5 on the basis of the decision to handle the assets of the Department, not to exceed 10 working days, the owner of the project Steering Committee to manage the project established the Council to conduct the handover (in the case of transfer of assets), or organize liquidation auction for the remaining assets are liquidated value or/and cancel for the damaged property is no longer capable of this page repair, restore and no longer of value.
3.6 the project Owner must report the results of the processing through the financial Service is slow for no more than 10 working days from the date of completion of delivery, handling of assets to serve the monitoring work, check.
4. Project Owners are completely responsible before the law and before the Minister if so happens property management condition loosely, cause loss, waste, damage, slow processing of the property when the project ends, the transfer of property is not the right authority.
Chapter VII TAX POLICIES and TAX INCENTIVES Article 22. The taxes the taxes applicable to the project include: the export tax, import tax, special consumption tax, value-added tax, personal income tax, corporate income tax, fees and charges.
Article 23. Tax policy and tax incentives 1. For ODA projects do not refund made under the provisions of section II, circular No. 123/2007/TT-BTC, on 23/10/2007 of the Ministry of finance, tax policy implementation guidelines and incentives for programs, projects using ODA sources and text modification, addition or replacement of this circular.
2. for ODA loan project incentives, mixed loans (referred to as ODA loans) made under the provisions of section III, circular No. 123/2007/TT-BTC, on 23/10/2007 of the Ministry of finance, tax policy implementation guidelines and incentives for programs, projects using ODA resources and text amendments supplement or replace this circular.
Article 24. Executor duties 1. To make a tax obligation, the project Owner must register with the tax authorities where the headquarters of the transaction to be granted tax code. Tax registration and tax code level follow instructions in circular No. 85/2007/TT-BTC on 18/7/2007 of the Ministry of finance, guidelines for implementing the law on tax administration of the tax registration and text modification, addition or replacement of this circular.
2. separate for value added tax, tax refund, records the time limit for declaration, the organization receives resumes and reimbursement to follow guidelines in circular No 60/2007/TT-BTC, on 14/6/2007 of the Ministry of finance, guiding the implementation of some articles of the law on tax administration and guiding the implementation of Decree No. 88/2007/ND-CP on 25 May 2007, the Government, the regulation details the implementation of some articles of the law on tax administration and text modified, supplemented or replaced by this regulation.
3. for professionals, consultants and officials working for the project, project Owners have a responsibility to deduct at source, registration, implementation procedures and Declaration of personal income tax under the provisions of the law on personal income tax and the writing guidelines (except for tax exemption fees for foreign experts made the program, projects using ODA sources according to the instructions in circular No. 52/2000/TT-BKH, dated 5/6/2000 of the Ministry of planning and investment).
4. for foreign individuals, organizations and business in Vietnam or have income in Vietnam provided the service for the project to make a tax obligation as specified in circular No. 134/2008/TT-BTC on December 31, 2008 of the Ministry of finance and the text to modify, supplement or replace this circular.
Chapter VIII TERMS of ENFORCEMENT of article 25. Implementation 1. Director of finance guide, track, test implementation of this circular.
2. The Heads of the agencies, business units, the Director of the Office of support partners, fund industry mandated industry and Director of the project management unit of the Ministry, was the master program, project, or be assigned the coordination, implementation of part or the entire program, the project is responsible for propagating extensive dissemination, the Organization implemented strictly the provisions of this circular.
3. Delivery of international cooperation, in the first quarter of every year and report aggregate portfolio of projects approved in previous years and the expected list of projects will mobilize, talks, concluded in order to send the relevant authorities, and sent for Financial Services , Service plans, to monitor the management and staff of the General report and the report to the Ministry of industry.
4. international cooperation Affairs in collaboration with the Financial Services, Service plans, and other related Services/Bureau, annual planning periodic inspections and unscheduled checks of the situation to receive, manage and use foreign sources of support through the programs, projects; timely detection of violations and offending signs, suggested to the Secretary of the handle measures.
Article 26. Handle violation 1. Throughout the process of implementing the project, as well as when the project ends, if the project Owner has the signs, manifestations that violate current rules of the State of financial management, not established, the Ministry approved the settlement and did not propose property disposal project completion status to occur using the wrong purpose the asset transfer, something not true of Financial Services Authority, in collaboration with Service personnel, international cooperation Department, Ministry inspectors check to clarify responsibilities, the Minister reports not given to new project implementation units.
2. In addition to the above mentioned processing measures, any organisation or individual in violation of the provisions of this circular, then depending on the nature and extent of the violation will be handling proposals under the provisions of the law, and is responsible for reviewing before the Secretary of that violation.
Article 27. Effective enforcement of this circular are enforceable after forty-five days from the date of signing. In the process, if there are difficulties, obstacles or discovered new problems arose, the heads of administrative agencies, business units, the Director of the Office of support partners, fund industry mandated industry and Director of the project management unit in The Ministry report timely to review synthesis the decision to modify, complement accordingly./.