Circular 28/2008/tt-Btc Guiding The Implementation: 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

Original Language Title: Thông tư 26/2008/TT-BTC: Hướng dẫn thi hành một số điều của Nghị định số 154/2007/NĐ-CP ngày 15/10/2007 sửa đổi, bổ sung một số điều của Nghị định số 143/2003/NĐ-CP ngày 28/11/2003 của Chính ph

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CIRCULAR guiding 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 on November 28, 2003 detailing the Government's implementation of some articles of the Ordinance on the exploitation and protection of irrigation works pursuant to Decree No. 77/2003/ND-CP dated 20/7/2003 of government officials powers, duties, functions and organizational structure of the Ministry of finance;
Pursuant to 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. 142/2003/ND-CP);
Pursuant to Decree No. 154/2007/ND-CP on 15/10/2007 the Government amended and supplemented a number of 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. 154/2007/ND-CP);
The Ministry of finance instructed the confirmation of land are 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. the SCOPE, object FREE of CHARGE and IRRIGATION FUNDS make.
1. The object as long irrigation fees: 1.1. Households and individuals have land, water use in agriculture, forestry, aquaculture and the salt in the traffic limit of agricultural land, including: land allocated by the State, are inherited, for, gift, assignee, including part of the land area of 5% on local management of public utility that households personal, or bidding rights to use.
1.2. Land, water use in agriculture, forestry, aquaculture and salt of households, individuals, organizations located there are social-economic conditions particularly difficult and geographical socio-economic conditions of difficulty according to the provisions of article 22 of Decree No. 106/2006/ND-CP on 22/9/2006 by government regulation spending and guiding the implementation of some articles of the law on investment shall be exempt from the entire land, water use in agriculture, forestry, aquaculture, salt; regardless in or out of land allocation limit.
2. The object does not exempt irrigation fees: 2.1. Land beyond the limits allocated to households, individuals (except land specified in point 1.2, paragraph 1 section I to this circular).
2.2. The organizations, individuals, households use water, water reservoirs of irrigation to mining, aquaculture has been collecting irrigation fees according to Decree No. 142/2003/ND-CP. 2.3. The business provides water for industrial production, the goal of water for industrial production, for water supply to water plants, hydroelectric business activities, business travel, transportation through the drain, locks and other activities benefit from irrigation.
2.4. The individual organization filed charges for irrigation water cooperation under the agreement for cooperation activities used water from the drain position the head Canal of water cooperation to the rice field.
2.5. The area located within the watering, and water level of irrigation systems by the organizations and individuals who invested in the funds of funds not subject to the State budget and filed charges under the irrigation level of agreement between hydro-agricultural management unit and water.
2.6. Other subjects benefited from the irrigation works not specified in clause 1 section I mentioned above.
3. The unit on duty management, harnessing the irrigation works (hereinafter the shallow waterway management unit) is supported when making budget long irrigation fees include: 3.1. The State company, limited liability company, a Member State, a joint stock company and other companies participated in the management and exploitation of irrigation.
3.2. The organizations, business units are assigned to state management and exploitation of hydraulic engineering: Management Centre, dig irrigation management, irrigation, mining, mining management stations, irrigation.
3.3. The water cooperation: management of hydro-agricultural, water lines, hydro-agricultural water users associations, teams, associations of water users, the agricultural cooperatives was assigned to manage the irrigation canal early tribute to clue of cooperation used water drainage and irrigation for agricultural production , forestry and aquaculture have currency irrigation costs.
Hydro-agricultural management units must be competent bodies (provincial people's Committee, the central cities) decide to establish, or have a business registration licence or is the Congress of Member Township through regulation, the rules of operation and the written consent of the district people's Committee , the district or town where the main headquarters.
4. Funding sources to grant compensation due to irrigation fees exemption as stipulated in Decree No. 154/2007/ND-CP: 4.1. The central budget to ensure the funding level for the unit to manage the Central agriculture and aquaculture and hydro-agricultural management units of the central cities, receive subsidies from the central budget.
4.2. Budget of the province, central cities have regulate the central budget revenue levels to compensate for the unit management, the exploitation of local irrigation.
5. the State company, limited liability company, a Member State in charge of exploitation and protection of irrigation works, in addition to funds clearing due to irrigation fees exemption was also the State budget financing income disparity, large repair funding irrigation works , 2 Reward Fund and welfare under the provisions of the law, including:-the central budget arranged and supported funding for the company management, the exploitation of irrigation by the central management.
-Layout and local budget support funding for the company management, harnessing the local irrigation management.
II. 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 land are water supply drainage, watering, irrigation fees exemption according to the form prescribed in Appendix to this circular.
1.2. the people's Committee of the district or town where the object as long hydraulic residence fee confirmed in statements by the shallow waterway management unit.
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.
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 of sprinklers, drainage, water supply (or the sprinklers, drainage, water supply) of the shallow waterway management unit with the unit water use (cooperative cooperation...), water.
4. The identification of an area of free-of-charge of irrigation 2008 collection is done before 30/6/2008. For the next year the provincial people's Committee, the central cities only a decision to adjust, additional land, water irrigation fees exemption if there are fluctuations in the area of irrigation, drainage and water supply.
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.
III. ESTABLISHING, ESTIMATION, ALLOCATE, SETTLEMENT FUNDS TO COMPENSATE EXEMPT IRRIGATION FEES.
1. estimating audience: Is the shallow waterway management unit are specified in paragraph 3 of section I of this circular, specifically as follows: 1.1. As for the shallow waterway management unit is the State company, limited liability company, a Member State, the business units are collected by the State decided to form: a) annual agricultural and aquatic management units are planning drainage, irrigation, water supply, funding estimates suggest the State budget support , the competent authority report delivery plan. The estimation of the units must have suitable captions with the particularities of each unit.
-Hydraulic management units for local agriculture to report people's Committee, the central cities.
-For the irrigation management unit report Central Ministry of agriculture and rural development and the Ministry of finance.
b) some of the issues note when estimating: – for the area the sprinkler, drainage, water supply: based on area has signed a contract with the water of the year made, planned cultivation of five estimating to estimating funding levels compensated irrigation cost free.
-For irrigation due to company management, mining and irrigation water cooperation together management, company management, the exploitation of irrigation are responsible for establishing the General estimation including estimation of water cooperation.

1.2. for hydro-agricultural management unit is a joint stock company, the cooperative use of water: this unit plan area the sprinkler, drainage, water supply and irrigation are free of cost estimation of State-level budget clearing of irrigation fees be waived. This plan was submitted to the following: a) for 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 plan of cooperation used water is sent to the Unit Manager the above mentioned aggregate to irrigation in the General Plan of the company.
b) for joint-stock companies, other countries use: cooperation plan was submitted to the Department of finance, the Department of agriculture and rural development, where the company, the water cooperation headquartered to the Department of finance, the Department of agriculture and rural development of the people's Committee of the general population of the province the central cities, decided.
2. Methods of estimating: 2.1. Estimating support due to irrigation fees exemption was based on the area (or cubic meter of water) to be watered, water supply, drainage and irrigation water money fees, collected by the provincial people's Committee, the central city in line with provisions of decree 142/2003/ND-CP and is determined by the following formula : total fee exemption for irrigation support = (or m3) of each season X (multiply) the level of irrigation fees collected according to the regulations of the authority.
2.2. in the process of construction estimation, suggest the Unit Note: a local) had decided the level of irrigation fees collected under the provisions of Decree No. 142/2003/ND-CP DATED before the date of the Decree No. 154/2007/ND-CP effect is not to adjust the level of irrigation fees collected.
b) for undecided local irrigation fee income under the provisions of Decree No. 142/2003/ND-CP issued to decide the level of irrigation fees collected under the provisions of Decree No. 142/2003/ND-CP but not higher than currency made of 2007.
c) where the level of income in 2007 is not equal to the lowest income levels as stipulated in Decree No. 142/2003/ND-CP shall be adjusted for by minimum salary stipulated in Decree No. 142/2003/ND-CP. 3. General estimation: 3.1. The Department of finance in cooperation with the Department of agriculture and rural development General estimation of hydraulic management units of local agriculture to report provincial people's Committee, the central cities in which: a) for local support, from the central budget, the provincial people's Committee , the central cities of synthesis, in which separate the part-level clearing irrigation costs are exempt from reporting to the Ministry of finance, Ministry of agriculture and rural development recommended to the central budget support.
b) for local sources of regulate currency of the central budget, estimating compensation levels are free of charge for the irrigation of the agricultural and aquatic management units are combined in the estimation of the budget of the local people's councils, the city approved centrally, while the Finance Ministry report.
3.2. 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.
3.3. The aggregate financial compensation level estimation free-of-charge for irrigation management unit hydro farm-level estimates, central clearing irrigation fee exemption for local on the central budget estimates to the Government report submitted to the National Assembly for approval.
3.4. After the State budget is expected to be approved by Parliament, the Finance Ministry announced the level of compensation granted, the level of support for the Ministry of agriculture and rural development and the local.
4. Delivery estimates for the shallow waterway management unit: 4.1. Based on the estimation of the local budget was approved by the people's Council, the Ministry of Finance's announcement about the level of irrigation fees exemption, compensation committees of the central cities, making the estimation for shallow Hydro management units in an assigned plan. The delivery estimates are completed before 31/12 years ago in the plan.
4.2. 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.
5. for hydro-agricultural management units in an order, the provincial people's Committee, the city of centrally mandated for the specialized agencies (Department of finance, the Department of agriculture and rural development) signed the order. 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. 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, the central unit for financial management of local agriculture and aquaculture).
The report made the estimation is grounds for settlement funds clearing irrigation fees be waived for hydro-agricultural management units.
The 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.
7. Providing, payment, settlement funds are free of charge for hydraulic compensation unit of hydro-agricultural management: 7.1. Allocate the funding fee exempt hydraulic compensation for hydro-agricultural 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-agricultural management unit sent by the Central Finance Unit, local agriculture and aquaculture management sent the Department of finance.
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 is defined as the support account have goals.
-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 during the year to Q1 and Q3. The allocations made by the pay.
7.2. Payment of funds clearing irrigation fees are waived for the shallow waterway management units not assigned to the plan: based on the contract order is signed between the Agency and the receiving unit, financial payment agency funding for units receiving the order. After the order was signed contracts, financial institutions 50% advance funding under contract to the receiving unit. After you have reported the implementation of contracts between financial institutions, further applications for 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.
7.3. Settlement funds 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 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 of the examination and approval of the compensation payment by the long currency of hydraulic management units of local agriculture and aquaculture. 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.
IV. 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 causes: 1.1. The State company;
1.2. limited liability company a Member State make task 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 prior to December 31, 2007.
3. budget Sources of financial support for the debt buildup and irrigation holes due to objective causes: 3.1. The central budget support for company management, harnessing the irrigation Central.
3.2. local budget support for company management, harnessing the irrigation Department of the people's committees of provinces and cities under central. The case of the local budget difficulties reported the Ministry of finance, Ministry of agriculture and rural development, the synthesis report the prime consideration, decision.
4. The Authority decided to delete standing debt, irrigation holes due to objective causes and level of support: 4.1. The 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.

4.2. the people's committees of provinces and cities under central 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 kách causes the view 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 is based on standing debt of irrigation water use objects to 31/12/2007 and classified the causes of lingering debt irrigation fees should :-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.
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. As for the number of holes remaining, the company management, harnessing the irrigation must review confirmed the cause of the hole, setting up the profile suggested 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 review and analysis of the causes of the losses the company management, harnessing the irrigation.
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.
V. IMPLEMENTATION.
1. This circular have the effect after 15 days from the Post Gazette and made since Decree No. 154/2007/ND-CP on 15/10/2007 Government's effective implementation.
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./.

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