Pursuant to Decree No. 115/2008/ND-CP on November 14, 2008 Government's amendments and supplements to some articles of Decree No. 142/2003/ND-CP on November 28, 2003 detailing the Government's implementation of some articles of the Ordinance on the exploitation and protection of irrigation works (hereinafter referred to as the Decree No. 115/2008/ND-CP);

The Ministry of finance instructed the water resources fee collection, confirm the land is exempt and non-exempt irrigation fees, job estimating, allocate, stick, settlement account-level clearing irrigation are exempt; the financial support to make handling the debt elimination and hydraulic hole by standing objective causes for the unit on duty management, exploitation and protection of irrigation works as follows: I-LEVEL CURRENCY IRRIGATION costs.

1. The level of irrigation fees, collecting money for investments by State budget funds (hereinafter referred to as the public works budget) are specified in clause 1 and 2 article 19 amendments in item 1 article 1 of Decree 115/2008/ND-CP.

The people's Committee of the central cities, based on the specific conditions of irrigation and activities correlated to determine currency specified in 5, 7 and 8 d paragraph 1 article 19 amendments in item 1 article 1 of Decree 115/2008/ND-CP.

The people's Committee of the central cities, based on the structural system of irrigation and the instructions of the Ministry of agriculture and rural development regulation the first drain location of channel partners use the country as a base determines the range of irrigation fees payable under the provisions of the State tied with responsibility and operating costs , maintenance, repair of irrigation of the governing irrigation and range fee fetch water services with the responsibility to manage, fix Dong Cabinet channel system of water cooperation organization.

2. irrigation works cost level of investment by capital not belonging to the State budget or have a stake in State budget (hereinafter the external works budget) the provisions in paragraph 4 Article 19 amendments in item 1 article 1 of Decree 115/2008/ND-CP by the mining management unit irrigation water deals with. The organisation managing the exploitation of irrigation area and the level of reporting currency the agreement to send the Department of finance and Department of agriculture and rural development evaluation. The Department of finance and Agriculture and rural development, based on the fact the investment capital to build irrigation, irrigation measures, area, cost management, operating the hydraulic works to assess and the provincial people's Committee, the city of centrally approved irrigation level of agreement fee each irrigation.

3. Determine the level of irrigation fees: the provincial people's Committee based on the structural system of irrigation; irrigation measures and processes, goal; an area of arable land is irrigated, the goal is to make the base salary, provided irrigation costs and estimating compensation levels of irrigation fees are waived.

4. Based on the socio-economic conditions and characteristics of the local irrigation system, the provincial people's Committee, the city of centrally prescribed limit service fees take water of water cooperation organization since the first tribute channel to present paddy fields (internal channel) due to water cooperation organizations and institutions , personal water use agreement. Get water service fee agreement not be higher than the ceiling by the provincial people's Committee, the city of centrally regulated.

II. OBJECTS, LONG RANGE IRRIGATION COSTS AND FUNDING SOURCE MAKE.

1. The object free of charge: hydraulic households, individual agricultural production, forestry, aquaculture and salt.

2. long range irrigation: irrigation fee free range specified in art. 5 article 19 amendments in item 1 article 1 of Decree 115/2008/ND-CP; namely land, water use in agriculture, forestry, aquaculture and salt, cover an area of Land, water:-the State assigned to the individual household;

-the land, the water was inherited, for, gifts;

-the land, the water which the individual household, legal assignment;

-The land, the water families, individuals or tender land use 5% of the local public utility management.

The total land area, water listed on each individual household is located in agricultural communication limits the scope of exempt irrigation fees. Part of the area beyond the limits of agricultural land shall not be exempt irrigation fees.

With regard to the geographical socio-economic difficulties, especially hard as defined by the Government are free of charge for the irrigation of the entire land area, water listed above, irrespective of or beyond the limits of land allocation.

With respect to land, water, individual households to receive delivery of the stock of enterprises, agriculture, forestry school not exempt irrigation fees.

3. The organization was granted offset funding budget exempt irrigation fees: these units do task management, harnessing the irrigation works (hereinafter the shallow waterway management unit) perform the duty of water for irrigation irrigation fees exemption area was granted offset funding budget exempt irrigation fees including: 3.1. The State company, limited liability company, a member of the State owns 100% of the capital stock companies, and other companies participated in the management and exploitation of irrigation have business registration license under the provisions of the law.

3.2. The organizations, units of State-accredited tasked with the management and exploitation of irrigation include: central management, irrigation, mining management, irrigation, mining the station management, exploitation of irrigation.

3.3. The water cooperation organization: management of hydro-agricultural, water lines, hydro-agricultural water users associations, teams, associations of water users, the agricultural cooperatives, the cooperative was the competent authorities decide to establish or agree to established, licensed or registered business, or is the Congress of Member Township through regulation , Charter operations. The Agency established, or agree to the establishment is the people's committees at district level. The people's committees at district level can authorize the PEOPLE'S COMMITTEE granted the commune where the main headquarters units decided or agreed.

3.4 other institutions are competent agencies tasked with managing the exploitation of irrigation.

4. Excess irrigation fee: prescribed in Clause 5 1 b weather article 19 amendments in item 1 article 1 of Decree 115/2008/ND-CP.

5. The level of compensation granted free-of-charge: irrigation required points a and b of paragraph 2 Article 19a additional item 2 article 1 of Decree 115/2008/ND-CP.

6. Funding levels offset by long irrigation cost: 6.1 the central budget funding irrigation fees waived for the management unit of the central farm 100% of hydro irrigation fees be waived and the support for the budget of the province, the city directly to the payment of a fee exemption for irrigation for local irrigation units according to the level :-as for the province, central cities receive the balance from the addition of the central budget is supported by 100% of irrigation fees exemption prescribed in clause 1 article 19 amendments in item 1 article 1 of Decree 115/2008/ND-CP for free of Private irrigation fee under the agreement , most support level by 1.2 times calculated according to salary of irrigation by the investment budget. The part exceeding the level of 1.2 times due to local budget guarantees. Free, reduced funding for the irrigation costs due to natural disasters crop provisions in Decree No. 142/2003/ND-CP by the local budget level to compensate.

-For the province, central cities have the currency regulation on the central budget of under 50% supported by 50% the number of exempt irrigation fees as stipulated in Decree No. 115/2008/ND-CP of irrigation fees Private currency by agreement be charged no more than 1.2 times the support level salary calculated by State works. With regard to the large number of rising local currency, can ensure the entire number of compensated by irrigation fees exemption, then the central budget does not support.

-For the deficient local budget revenues due to objective reasons or of increased currency less, after having used up 50% of the increase in budget revenues and 50% of local budget under the reserve estimate was delivered to the Prime Minister level compensation fee exemption for irrigation in local budget section ensure that still lacks the central budget support section, the difference the lack of deviation.

6.2. local budget funding long irrigation fee:-for the province, central cities have the resources to regulate the central budget from 50% or more, the local budget level 100% of irrigation fees be waived for the unit of management of local irrigation.

-For the province, central cities have the resources to regulate the central budget under 50% of local budget level 50% of irrigation fees are waived for the unit of management of local irrigation.

-Local level budget clearing of irrigation charges between fact was long with a central budget support (maximum of 1.2 times) of irrigation fees collection cases according to the agreement.

III. PROCESS, PROCEDURES, RECORDS, THE AUTHORITY DECIDED TO LAND IRRIGATION FEES EXEMPT.

1. The order confirming the object and land irrigation fees exemption: 1.1. Hydro-agricultural management unit in collaboration with the people's Committee of the communes, wards and towns based on the map, form the plots of water award, sprinklers, drainage, irrigation, water supply contract, the objective of water between agriculture and aquaculture management unit with the institutions, households and individuals to establish lists of objects and the land is watered drainage, irrigation fees exemption according to the form prescribed in Appendix to this circular.

1.2. the people's committees at district level where irrigation fees exemption subjects resident in the lists by unit of hydro-agricultural management established.

1.3. After the establishment of the lists, the shallow waterway management unit establishment free of charge to the irrigation authority to review the decision.


1.4. The identification of an area of free of charge including irrigation irrigation area in irrigation investment by budget and works outside of the budget must be completed before June 30, 2009. Every year if there are fluctuations in land area, water irrigation fees exemption, the provincial people's Committee of the central cities, pointing out complementary adjustments, decision.

2. Authority area exempt irrigation fees: 2.1. The Ministry of agriculture and rural development for the area the sprinkler, drainage and water supply training for Hydro management units of the central farm.

 2.2. the people's committees, the central cities for the area the sprinkler, water supply and drainage of the hydraulic management units of local agriculture.

3. Records to the competent authority to decide the area free of charge include: 3.1 irrigation revenue. The sheet of shallow hydraulic management units proposed decision area irrigation fee exemption;

3.2. Lists of area the sprinkler, drainage and water supply as the water local followers of the people's Committee of the district, County, or town; 

3.3. Contract (or the book) sprinklers, drainage, water supply of hydro-agricultural management units with water units (cooperative cooperation...), water.

Lists area the sprinkler, drainage, water supply attached to the decision of the provincial people's Committee, the central cities as a base to plan the delivery or order for the shallow waterway management unit; is the base to the State agency supervising the irrigation service, water supply, drainage of agricultural hydraulic management units; is grounds for estimating funding levels offset the money free of charge irrigation of agricultural and aquatic management units.      

IV. ESTABLISHING, ESTIMATION.

1. estimating object: Including the shallow waterway management unit are specified in point 3 of this circular section II, in particular as follows: 1.1. The shallow waterway management unit is the State company, limited liability company, a Member State, the public income due to the competent agency decides to establish: planning drainage, irrigation, water supply, irrigation measures under each goal, estimating expense compensation levels due to irrigation fees exemption other support funding, report the competent agency planned. The estimation of the units must have suitable captions with the particularities of each unit.

-Management unit for hydro-agricultural management sent by provincial Department of agriculture and rural development and the Finance Department estimating the aggregate provincial budget provincial people's Committee report, the central cities.

-For the irrigation management unit report Central Ministry of agriculture and rural development and the Ministry of finance general estimation of the central budget.

1.2. for hydro-agricultural management unit due to the district level, the management company and the management unit works beyond the budget: planning area the sprinkler, drainage, water supply, irrigation measures under each goal are free of charge and hydraulic estimation of funding the State budget compensation level of irrigation fees are waived for rural Rooms sent (or economic) and Your Room key district level to General UBDN report spending estimation at district level.

1.3 with regard to the Organization of water management cooperation a part of works is located in the irrigation system by the State company, limited liability company, a Member State, the business units are collected by the State decided to set up the collaborative use of the estimation of the water sent to the irrigation management mentioned above to the aggregate of plan 2. Method of estimating: estimating method of financing due to irrigation fees exemption as required by the State budget Law and guidance documents.

Some note when estimating: a) When estimating is based on (or m3 of water) for each irrigation measures consistent with the regulations exempt irrigation fees by the PPC, the city approved centrally.

b) estimation of funding granted compensation expense due to irrigation fees exemption is a division within the financial planning of hydro-agricultural management units. Depending on the model of organization management of hydro-agricultural management unit, financial plans are established according to the current rules of the State.

3. General estimation: 3.1. Agricultural room (or economic) synthesis estimation of irrigation by clearing long units in districts managed to report the people's committees at district level and send the Department of finance, the Department of agriculture and rural development to synthesis in the estimation of the local budget.

3.2. The Department of finance in cooperation with the Department of agriculture and rural development General estimation of irrigation exemption clearing the waterway management unit of local agriculture including irrigation fees offset level estimates be free of aquatic farming organizations led by district level managers (according to form No. 1 and no. 2 attached to this circular) to report the provincial people's Committee , central cities. Cost estimation of irrigation fees exemption divided estimation of budget works, works outside the budget and at the same time divided by the central budget resources to ensure local budget resources, make sure: a) for local support, offset 100% fees exemption for irrigation or 50% from the central budget , People's committees, the central city in General, reporting to the Ministry of finance, Ministry of agriculture and rural development recommended to the central budget support.

b) for receiving or not receiving the local part of funds clearing long irrigation of the central budget, estimated in the local budget section level clearing irrigation fees exemption was combined in the estimation of the budget of the local people's councils, the city ratified the centrally at the same time the Finance Ministry report.

3.3. The Ministry of agriculture and rural development General estimation of hydraulic management units the Central agriculture sent the Ministry of finance to the General synthesis.

3.4. The Ministry of finance general estimation of the level of the fee exemption for clearing irrigation management units hydro farm-level estimates, central clearing irrigation fee exemption of local to Central Government budget estimates to the Government report submitted to the National Assembly for approval.

3.5. after estimating the State budget was approved by Parliament, the Ministry of finance allocated varying level of compensation, the level of support for the Ministry of agriculture and rural development and the local.

4. Delivery estimates for units in an agricultural and aquatic affairs management plan: 4.1. Based on the estimation of the local budget is provincial people's Council approved and announced the funding support level clearing irrigation fee waived by the Ministry of finance, the people's Committee of the central cities, making estimates for the Department of agriculture and rural development and target funding for the irrigation exempt-level budget.

The Department of agriculture and rural development, chaired and coordinated with the Department of finance to allocate funding for the irrigation waterway free each unit of local agriculture and aquaculture management subject to the provisions in point 1.1 section IV of this circular.

4.2. Pursuant to the decision of the provincial people's Committee, the city of funding support free of charge, the irrigation district level people's Committee allocated funding estimates for agriculture (or economic). The room of agriculture after the comments of finance allocate estimation for shallow hydro units subordinate to District Manager.

4.3. Based on the estimated State budget was approved by Parliament and the announcement of the Ministry of finance, Ministry of agriculture and Rural Affairs development plans for hydro-agricultural management units.

The delivery estimates are completed before 31/12 years ago in the plan.

5. Order the irrigation services: for the shallow waterway management unit (including the management unit works beyond budget) in an irrigation service ordering people's Committee, the city in Central or authorization for subordinate bodies signed order with the irrigation units according to law. The signed order is completed before 31/12 years ago in the plan.

The company management, irrigation mining contracts with the management of the complex part works in the system works by company and partner management.

6. reporting mode: 6.1. Unit for delivery estimates.

The end of the year, the unit was given the estimation must report the implementation agency for the estimation and estimation of financial authorities (the Ministry of finance for the irrigation management unit, Department of finance for agricultural and aquatic management unit in province level management, finance for other units at district level delivery estimate).

The report made the estimation is grounds for settlement funds clearing irrigation fees be waived for hydro-agricultural management units.

6.2. for the receiving unit order: end of the year, the agency order and the Unit received orders to set up a liquidation order contract. Report on the liquidation order contract is pursuant to agency order, settlement funding for units receiving the order and to the ordering agency funding settlement is State budget level hydraulic compensation fees are waived.

V. ALLOCATE, BILLING, SETTLEMENT FUNDS TO COMPENSATE EXEMPT IRRIGATION FEES.

1. Allocate funding to irrigation fees waived for shallow Hydro management unit: a) based on the estimation was given the shallow waterway management units, estimating the year divided into each quarter send financial agencies to as bases to allocate. Hydro management unit of the central farm sent the Ministry of finance, agriculture and aquaculture management unit levels the Financial Facility delivery management, hydro unit-level farm financial Room delivery management.

b) funding allocation made under the law on the State budget, of Decree 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget, the related guidance documents. Specifically the following:-allocate funding to offset the cost of the exemption for irrigation of the central budget to local budgets for their provincial-level budget is identified as paragraphs in support of objectives.


-Provision of funds clearing irrigation fees are waived for the shallow waterway management units are planned: based on approved budget estimation and estimation of hydraulic management units of agricultural, financial institutions granted funding for the irrigation management unit two (2) times a year at the beginning of the 1st quarter level 60% of the total cost and early Q3 level 40% of funding. The allocations made by the pay.

2. Payment of the funding fee exempt irrigation for agriculture and aquaculture management units in an order based on the order contract is signed between the Agency and the receiving unit, financial payment agency funding for units receiving the order. After the contract is signed the order, the Agency ordered the advance of 50% of the funding under contract to the receiving unit. After you have reported the implementation of the contract between the years, the Agency ordered the application next 40% of funding under the contract, 10% of the remaining funding payment after the contract is liquidated.

For cooperation in use of water management hierarchy part works in irrigation systems by company management, exploitation of irrigation management, the company made the application and the payment of funds for the water cooperation under the contract signed between the 2 parties. Payment application level according to the rate at which companies are the State budget and payment.

3. grant funding settlement clearing irrigation fees are waived: The financial settlement funds clearing irrigation fees are free to follow the current rules. The shallow waterway management unit must have sufficient documentation to make the base, the settlement account of financial support such as: contract of watering, water supply, drainage of agricultural and aquatic management unit with water objects, a testing area the sprinkler, drainage, water supply; liquidation of contract thereon watering, water supply and drainage for the receiving unit.

District level are the provincial budget with settlement subsidies offset the prescribed fee exemption for irrigation settlement program the objectives of the law on the State budget.

For the local to get grants from the central budget, the province, the central cities must do report to the central budget subsidies under the program objectives as prescribed by the law on the State budget.

Every year, the Ministry of agriculture and rural development in collaboration with the Ministry of Finance held the inspection and approval of the compensation payment by the long currency of hydraulic management units the Central agriculture and aquaculture. The people's committees of provinces and cities under central organization responsible for the inspection and approval of the compensation payment by the long currency of hydraulic management units hydro farm in point 3 of this circular section II (except the Central irrigation unit management). The examination and approval of the compensation payment by the irrigation fee income exemption was made with the approval of the annual financial report of the shallow waterway management unit.

VI. FINANCIAL ASSISTANCE FOR IRRIGATION AND UNSETTLED DEBT CLEARING HOLES DUE TO OBJECTIVE REASONS.

1. supported object to remove the debt buildup and irrigation holes due to objective reasons: companies limited liability company and a member of the State owns 100% of capital employed management and exploitation of irrigation.

2. time to consider deleting the debt buildup and irrigation holes due to objective causes: the debt buildup and irrigation holes due to objective causes arising to 31/12/2007.

3. financial support budget Resources for clearing the debt buildup and irrigation holes due to objective causes:-the central budget support for company management, harnessing the irrigation Central.

-Local budget support for company management, harnessing the irrigation Department of the provincial people's Committee and the debt due to the PPC, central cities have decided to exempt, lose for the object. The case of the local budget difficulties do not have the funds to support the PPC, central cities have reported to the Ministry of Finance General reported the prime consideration, decision.

4. The Authority decided to delete standing debt, irrigation holes due to objective causes and support level:-Ministry of agriculture and rural development decided to remove the debt buildup, hydraulic hole due to objective causes and levels of support for management companies, exploiting the Central irrigation after obtaining the opinion of the Ministry of finance.

-The people's Committee of the central cities, decided to remove the standing debt, irrigation holes due to objective causes and levels of support for management companies, exploiting the local irrigation.

5. Duration of support: depending on the ability of balancing the State budget, the support can be done in 2008 and 2009. 

Allocation account to support irrigation and condensation holes of debt due to objective causes for the company management, harnessing the irrigation was performed allocated by pay according to the current rules.

6. The order of support: 6.1 for standing debts irrigation fees: a) The management company, the exploitation of irrigation based on standing debt of irrigation water use objects to 31/12/2007 and classified the cause of debt relief should form irrigation fee:-debt due to economic difficulties;

-Debt due to passive chây intentionally not filed;

-Debt free currency irrigation fees has been the people's committees, the central cities decide exemptions but not yet granted to the company management, the exploitation of irrigation;

Standing Debt-free irrigation due to other causes.

b) suggested to delete the record debt levels and hydraulic offset buildup:-proposed text delete standing debt level and the Compensator irrigation irrigation charges are clear;

-Financial report to 31/12/2007;

-A detailed irrigation fees debt of each object, each year;

-A standing debt causes analysis of irrigation.

c) based on the reported cost of hydraulic standing debt management companies, exploitation of hydraulic engineering, the Department of finance in cooperation with the Department of agriculture and rural development check to confirm the cause of the debt, reported the Chairman of the provincial people's Committee, the central cities review decision. For the company management, the exploitation of the Central irrigation, Ministry of agriculture and rural development coordinated with the Finance Ministry to check and decide the level of support.

For the case of passive chây, intentionally not filed the charge irrigation management companies, exploitation of irrigation search all debt collection measures, including coercive measures.

6.2. for losses due to objective causes: a) the losses are determined by objective causes include: hole due to natural disaster, flood, storm, enemy fire, pests, causing the hole caused by the policy change.

b) for losses due to the subjective cause, company management, harnessing the irrigation to determine the responsibility of the collective, the individual is related to a claim under the provisions of the current law. The difference between the number of holes with the excesses of individual, collective, the company management, harnessing the irrigation recommended record-setting support clearing the hole report the Agency has the authority to review the decision.

c) records request offset losses due to objective causes:-the Sheet of company management, exploitation of irrigation;

-Financial statements the company's management, harnessing the irrigation to 31/12/2007;

-A hole causes analysis of company management, irrigation, mining determine liability and compensation of the collective or individual (if any).

d) for the company management, the exploitation of the Central irrigation: based on financial reports, a review determine the cause of the hole of the company management, the exploitation of irrigation, Ministry of agriculture and rural development in collaboration with the Ministry of finance inspection determined the losses due to objective causes and determine compensation levels.

For the company management, harnessing the local irrigation: based financial reports, minutes of self control points determine the cause of the hole, the Department of finance in cooperation with the Department of agriculture and rural development, check the determine the cause of the hole of the mining company irrigation the people's Committee report, the province, the city of centrally determine compensation levels.

VII. SUPPORT WORKERS REDUNDANT.

Mining company irrigation when the State policy of irrigation fees waived must organize, rearrange if labor is redundant then workers redundant are entitled to labor policies as redundant when convert, dissolved and bankrupt State firms stipulated in Decree No. 110/2007/ND-CP dated 26/6/2007 of the Government on the policy for workers redundant due to the reorganization of State-owned companies. The funds obtained from the Fund support organiser central business at investment company capital business over here. Profile, sequence of procedures to resolve labor support redundant follow the current text guidance Decree No. 110/2007/ND-CP dated 26/6/2007 of the Government on policies toward workers redundant due to the reorganization of State-owned companies and decision No. 113/2008/QD-TTg dated 18/8/2008 by the Prime Minister on the establishment and issued Regulations and use the Fund support organiser central business at the Investment Corporation and the State capital.

VIII. IMPLEMENTATION.

1. This circular have enforceable after 45 days from the date of signing and replacing circular No. 26/2008/TT/BTC dated 28/3/2008 of the Ministry of Finance on the implementation of a number of articles of Decree No. 154/2007/ND-CP on 15/10/2007 amending and supplementing a number of articles of Decree No. 142/2003/ND-CP dated 28/11/2003 of government spending details the implementation of some articles of the Ordinance on the exploitation and protection of irrigation works.

2. During the implementation process, if there are obstacles and suggest the ministries, the people's committees of provinces and cities under central, hydro-agricultural management units reflect on the Ministry of finance, Ministry of agriculture and rural development to study the amended and supplemented accordingly./.