Circular 02/2008/ttlt/btc-Bvhttdl: Regulation Of Financial Spending Mode For Sports Competitions

Original Language Title: Thông tư liên tịch 02/2009/TTLT/BTC-BVHTTDL: Quy định chế độ chi tiêu tài chính đối với các giải thi đấu thể thao

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
CIRCULAR prescribed regime of fiscal spending for the sports competitions _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and instructions for the State budget Law.

Pursuant to Decree No. 178/2007/ND-CP dated 03/12/2007 of the Government functions, tasks, powers and organizational structure of ministries, ministerial agencies, joint Ministry of Finance-Ministry of culture, sports and tourism regulations of financial expenditure for the sports tournament held in Vietnam as follows : i. GENERAL PROVISIONS 1. Scope: this circular regulates financial spending regime applied to sports leagues and international sporting competitions officially held in Vietnam is the State governing body of the sports industry decision (except for the football tournament in the tournament system of Vietnam Football Federation) , hereinafter referred to as sport competitions include: 1.1-The sports tournament national level:-the Congress of the national sport;

-Sports tournament ever national sports;

-Mass sports competition nationally;

-Sports competitions for the disabled nationwide;

1.2-The regional tournament, the province and the central cities:-the Congress of sport;

-Sports tournament of each sport;

-Sports contest;

-Sports competitions for the disabled.

1.3-international sports competitions officially held in Vietnam (except in the sports area, the continent and the world).

In addition to the sports tournament on, the sports contest, other sports award by the Ministry of industry, local organizations will base on this circular to specific spending provisions to suit the actual situation of the Ministry, local branches.

2. Objects: a) the members of the Steering Committee, the Organizing Committee and the U.S. Congress to ban the sport, sports contest;

b) the organizers and members of the subcommittees each professional tournaments;

c) arbitrator, the Executive Secretary, monitoring the tournaments;

d) athletes, coaches;

e) public security, health, protection, staff in the points competition.

II. SPECIFIC RULES 1. Genus: content-spend money eating, prize money for athletes, coaches;

-The train car, spending money on rent, accommodation (if any) for the object specified in point 2 of part I of this circular.

-Pay feed, fostering duty for members of the Steering Committee, the Organizing Committee, the Subcommittee expertise, arbitration and supervision;

-Fostering for officers, medical personnel, police, the force in charge of order, security and other staff;

-Rent locations, electricity bills, water at the venue;

-Travel, transportation, rental of machinery and equipment for the entertainment;

-Organization of the opening ceremony, decoration, propaganda, closing ceremonies, meeting organizers, referees, press conference;

-Print tickets, invitation, report, report results;

-Make medals, flags, Cup;

-Other expenses related to the Organization of the tournament.

2. Spending: 2.1 for the domestic sports competitions: 2.1.1 spend money eating: a) food in the process of organizing entertainment for the objects specified in points a, b, c section 2 of part I of this circular (including maximum time 2 days ago to do preparation work and training 1 day tournament) as follows :-as for the national level tournaments (including formal and extension): no more than 60,000 VND/person/day-for the regional tournaments and the province, central cities: From 25,000 VND/person/day to 50,000 VND/person/day-for the audience in an paid from the State budget were sure the regime to spend money eating in time to attend sports tournaments will not be paid the allowance money stay the work cost as defined in the applicable fee work mode in time to attend sports tournaments.

b) Board of the athlete, the coach made according to circular No. 127/2008/TTLT/BTC-BVHTTDL on 24/12/2008 of the Ministry of finance and the Ministry of culture, sports and tourism guidance on nutrition for athletes, coaches and sport.

2.1.2 Money fostering actual duty day by day, evening, or battle (for volleyball, handball, basketball, water polo, tennis, Sepak takraw): money fostering duty is calculated according to the actual working day, or according to the competitions, matches the reality. For objects that are not fostered money according to the working day that charged in competitions, or the match, then the level of payment is calculated according to the actual training, but must not exceed 3 days or 3 matches per person per day) for the national tournament (including formal and extended) :-the Steering Committee, the Organizing Committee Chief, Deputy, the Subcommittee expertise 100,000 VND/person/day-membership of the Sub-Committee of specialization: 80,000 VND/person/day-supervisor, Referee: 70,000 VND/person/class-Secretary, the other Referee: 50,000 VND/person/class-police, health: 40,000 VND/person/task force session order, protect the staff, serve: 35,000 VND/person/class b) for the regional tournaments and the directly governed city,:-Steering Committee, the Organizing Committee; Chief Deputy, the Subcommittee of expertise: 35,000-65,000 Dong/person/day-membership of the Sub-Committee of specialization: 25,000-50,000 VND/person/day-supervisor, Referee: 35,000-50,000 VND/person/class-Secretary, the other Referee: 25,000-40,000 VND/person/class-Health Division: 20,000-35,000/people/task force session order, protect , staff: 15,000-30,000 VND/person/class.

2.1.3. Costs, organized parades for the Congress of national sport, multi-sport competition nationally and provincially as follows: a) the genus composition, staging, directed the co-stars: payments under the contract between economic Committee with organizations or individuals genus level, pursuant to Decree No. 61/2002/ND-CP on 11/6/2002 of government regulation royalty regimes and circular No. 21/2003/TTLT-BTC-CULTURE day 4/7/2003 by the Ministry of culture and information and the Ministry of finance about the Guide pays royalty regime, set up and use the royalties to fund some of the work is specified in Decree No. 61/2002/ND-CP.

b) fostering audience participation, parades, folded, folded the letter:-volume: + workout: 15,000-25,000 VND/person/class + Of browsers (maximum 2 sessions): 20,000-30,000 VND/person/evening + formal: 40,000-60,000 VND/person/class-management, teacher guide: 30,000-50,000 VND/person/2.2 sessions. For the international sports competitions officially held in Vietnam: a) food in the process of organizing the prize (including maximum time 2 days ago to do preparation work and training 1 day tournament):-for members of the Steering Committee, the Organizing Committee the subcommittees, expert referee and oversaw the Vietnam: follow modes of organizing sports leagues in the country.

-With respect to officials, referees, monitoring foreigners: follow fact but not exceed seating modes of foreign State specified in circular No. 57/2007/TT-BTC on 11/06/2007 of the Ministry of Finance regulates spending mode next foreign guests to work in Vietnam and spent to organize the Conference , International Conference in Vietnam.

b) money fostering actual duty day by day, evening, or battle (for volleyball, handball, basketball, water polo, tennis, Sepak takraw): – with respect to supervision, officials, referees, alien: enjoy the mode according to the regulations of the Federation, the international sports association.

-Deputy Chief, the Steering Committee, the Organizing Committee (Vietnam): 150,000 VND/person/day-monitor, the main referee (Vietnam): 100,000 VND/person/class-The other object (Vietnam) was entitled under the regime organized sports leagues to the national level.

c) interpreter rent for foreigners (if any): not more than 200,000 VND/person/class.

d), Provided accommodation for the officials, referees, monitoring foreigners: follow fact but not exceed seating modes of foreign State specified in circular No. 57/2007/TT-BTC on 11/06/2007 of the Ministry of Finance regulates spending mode next foreign guests to work in Vietnam and spent to organize the Conference , International Conference in Vietnam.

2.3/for the sports competitions due to the Federation, Sports Association held in Vietnam:-in principle, the Sports Association, Federation of self organization funding the tournament balance. Financial spending mode for this sports tournaments: be applied according to the regime to spend organizing sports competitions nationally.

-The support of funding from the State budget for the Federation, the Sports Association (if any) made under the provisions of decision No. 21/2003/QD-TTg dated January 29, 2003, the Prime Minister's and the circular No. 123/2003/TT-BTC dated December 16, 2003 by the Ministry of Finance shall guide the support of funding from the State budget for social and political organization-the profession enterprises, social organizations, social-professional organization for the activities associated with the duties of the State; Decision No. 247/2006/QD-TTg dated 30/10/2006 of Prime about modifying and supplementing a number of articles of the decision No. 21/2003/QD-TTg.

2.4 other expenses:-money train car on rent, accommodation for the subjects referred to in point 2 of part I of this circular follow circular No. 23/2007/TT-BTC dated 21/3/2007; Circular No. 127/2007/TT-BTC dated 31/10/2007 of the Ministry of finance regulations work, Conference mode for administrative bodies and public business units throughout the country.


-Bonus athletes, coaches follow the decision 234/2006/QD-TTg dated 18/10/2006 of Prime rules of some modes for coaches, athletes, sports and circular No. 34/2007/TTLT/BTC-BLDTBXH-UBTDTT on September 9, 2007 of the Ministry of Finance-Ministry of labour Invalids and social-hướg Sports Committee made the decision lead 234/2006/QD-TTg dated October 18, 2006 by the Prime Minister on some modes for coaches, athletes and sport.

-Expenses for printing, flags, medals, trophy, costumes, props, opening, closing ceremonies: depending on the scale, nature and entertainment to match revenues and funds are State-level budget. At the same time, according to the current mode, invoices, vouchers, valid and are approved by the authorized to perform.

-Where a person is assigned to several different tasks during the administration of the prize just enjoy one of the highest levels of enrichment.

-Other expenses not specified in this circular to follow the regulations of the financial expenditure.

3. Funding: 3.1. Funding to pay for the mode specified in this circular are guaranteed from the ticket sales revenue:-source view.

-Funding source of revenue, advertising, sell the copyright, television.

-The State budget Resources.

-Other legal income.

3.2. The funding to pay for the provisions of this circular from the revenues raised and the State budget according to the hierarchy in the current state budget, according to the guidelines:-host of sports competitions is responsible for balancing the funding guarantee for tournament organization , including: cost of rental yards, information, advocacy, arbitration, making medals, flags, Cup; spending for public safety forces, protection, health; spent on the operations of the Organization (travel expenses, accommodation rental, food, money fostering duty according to the specified mode) within the assigned budget estimation and revenue mobilization, the central budget is not spent on support for the Organization of the regional tournament , the province, directly governed cities.

-Election of athletes taking responsibility to balance funding for travel, meals, accommodation rental, accident insurance, consultation, care, cure, remedy, accident. for athletes, coaches and other officials affiliated to the Sports Group was involved.

4. The work of estimating, management and payment of funds: 4.1. Every year, based on the program, plans to organize sports competitions, the expected revenue from the sale of tickets, sponsorship, advertising, sold the copyright of audio, television, ... (if any), the State administration of sport at all levels establish budget estimation for the sports competitions due to his level of organization the authority approved under current rules.

4.2. Based on the estimated GOVERNMENT EXCESSIVE spending have been assigned authority, Ministry of culture, sports and tourism (sports administration); the local distribution and delivery estimates spending organize sports tournaments for units perform as specified.

4.3. Before the Organization of sports competitions, sports leagues estimate details send authority to review, approve and held spending within approved estimation.

4.4. the expenses for the sports competitions are the accounting items respectively according to the chapter, type, account specified by index in the current state budget.

4.5. After the end of the tournament, within maximum 30 days, Ban sports tournament organizations have a responsibility to gather evidence from the currency, and the settlement of funds in accordance with the rules on financial management mode.

III. ENFORCEMENT Of TERMS 1. This circular has the effect after 15 days from the date of public notice, replacing circular No. 106/2006/TTLT-UBTDTT-BTC on November 17, 2006 of Ministry of finance-the Sports Committee rules of financial spending mode for the sports competitions.

2. In the process of implementing if there difficult obstacles, the proposal reflects on Minister of Finance-Ministry of culture, sports and tourism to research additional amendments accordingly.