CIRCULAR guide financial management mode of State for non-government foreign aid not in State budget revenue source _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 77/2003/ND-CP dated 1 July 2003 of the Government regulations on functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to decision No. 64/2001/QD-TTg dated 26 April 2001 of the Prime Minister issued the regulation on the management and use of non-government foreign aid;
The Ministry of Finance shall guide financial management mode of State for non-government foreign aid not in State budget revenue as follows: section 1 GENERAL PROVISIONS 1. This circular guide financial management mode of State for non-government aid by non-governmental organizations, other organizations and individuals, including the Vietnam settled in foreign aid for organizations outside of the State of Vietnam to implement the humanitarian and development goals are negotiated , signed and ratified in accordance with the regulations and the use of non-government foreign aid issued together with decision No. 64/2001/QD-TTg dated 26 April 2001 of the Prime Minister.
Other grants of the foreign non-governmental organizations and other organizations and individuals not belonging to the scope of the regulation are considered as gift, not subject to guide management of this circular.
2. non-governmental foreign aid not in State budget revenue is non-government aid said in Item 1, part I of this circular was held, sponsored personally committed to direct support for non-State organizations aimed at strengthening the capacity and conditions of operation of the Organization and by the authority of the organization outside the State approved (regulation in point 2, article 6 of the regulation on the management and use of non-government foreign aid issued together with decision No. 64/2001/QD-TTg dated 26 April 2001 of the Prime Minister).
3. The organization of non-State regulation in this circular includes the following entity types.
a) political organization, social-political organizations;
b) social organization, social-professional organizations;
c) social funds, charitable fund;
d) economic organizations;
DD) other non-governmental organizations.
4. non-governmental foreign aid not in State budget revenue to be used for the following purposes.
a) spent on regular activities;
b) spent on research activities, training, training;
c) spent on shopping, the building construction work of the Organization;
d other Expenditure of the organization.)
5. non-governmental foreign aid not in State budget revenue by the external organization of State responsible before the law in the management of the transparency, efficiency, done the right purpose and true commitment to the sponsors. Project/Unit using aid not tender when using aid money to perform the purpose of spending such as regulations on management of the State budget.
Part 2 SPECIFIC PROVISIONS i. RECEIVING aid to make tax free under the provisions of tax legislation for non-refundable aid, when receiving direct aid by the consumer, the basic construction work done in the form of "key" or using aid money to buy goods, these goods must be confirmed by the aid the following regulations.
1. confirmation of the aid agency is the competent authority confirmed the aid for AIDS Africa foreign Government not in State budget revenue source is the Ministry of finance.
2. the recommended unit confirmed aid.
 Project/Unit using the aid unit is recommended to confirm aid, confirmed the aid proposal was reflected in the Declaration confirmed aid.
3. Declarations confirm the aid.
3.1. aid confirmation Declaration Form attached to this circular.
-Model C1-HD/XNVT. "The Declaration confirmed AIDS imported goods" (Appendix 1a) is used in the Declaration endorsed aid for the equipment, machinery, supplies and materials, furniture and other goods imported from abroad;
-Model C2-HD/XNVT. "The Declaration confirmed the aid goods, domestic service" (Annex 1b) is 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;
-The Form C3-HD/XNVT. "The Declaration confirmed by aid money" (annex 1 c) was used in the Declaration of the foreign aid money.
-In the case of aid by foreign goods, devices and with money to make a basic construction and upon completion was transferred to North Vietnam in the form of "key" (hereinafter referred to as construction AIDS), project owners/units use aid still use the model number C1 , C2 and C3-HD/XNVT comes on to confirm the Declaration of aid, but on the template which should tick the item "building AIDS", provides additional information about the process (name, location, time expected to build and Commission). After the complete works, and was delivered to the sponsor, the project owner Vietnam/unit using the integrated aid declarations confirming the said aid to aid confirmation statement construction (according to the model in annex 2 to this circular). Statement confirming the above aid along with the report, Commission is the legal base for the tax authorities performed the complete value added tax.
3.2. management declarations confirm the aid.
The Declaration confirmed the aid after the Finance Ministry finalized the procedure of validation of aid are kept and managed as follows.
– The Ministry of finance to keep 2 copies (to save the registry to confirm aid);
-The customs, tax authorities each hold 12 to handle and store records tax-exempt/tax refund;
-The governing body of the project owners/unit used to keep aid 1 to monitor the management and the establishment of the General report of foreign aid;
-Project/Unit used to keep aid 1 to set the reception reports, payment and settlement program, project aid.
4. time set declarations confirm aid.
 -C1-XNVT HD/Template: "declarations confirm aid imported goods" (Appendix 1a) was opened soon after the project owner/units use aid certification from importing (invoices-invoice tracking; sea-bill of lading tracking-aviation; the airway bill and (or) other transport vouchers);
 -Model C2-HD/XNVT: "the Declaration confirmed the aid goods, domestic service" (Annex 1b) set monthly, master project at the same time, the unit using the established aid decision detailed value-added tax refund for the program, project aid;
-Model C3-HD/XNVT: "declarations confirm the monetary aid" (annex 1 c) was opened immediately after receiving the certificate from the foreign remittance for the Vietnam.
5. Required documents attached declarations confirm the aid.
5.1. for declarations confirm first aid.
Project/Unit using the aid provided to financial institutions the following materials.
a) record of the legal aid project, the program includes the following main documents.
-Decided to approve aid of authority;
-Text program, project;
-The agreement, commitment or announcement of aid;
-In case of need, the Finance Ministry may ask project owners/unit using the aid in coordination with the relevant authorities to provide information about the operating licence of the foreign non-governmental organizations are aid for programs and projects.
b) documents, specific documents to prove the goods, services or works such as the aid certificate from the importing, notice or certificate from the disbursement of sponsor money transfers, vouchers to purchase goods and services in the country, the purchase contract, report delivery and settlement construction because of foreign aid in the form of "key" ...
5.2. for the Declaration confirmed the aid.
Home/project use only aid unit to provide the specific documents say in point 5.1. b).
5.3. Project/Unit used to aid the full declaration document on Declaration confirmed in aid and is responsible before the law for the accuracy of data and its contents declared.
6. confirm the location of aid.
Location confirmed aid was made at the Ministry of Finance (Financial Services PR, in Hanoi, or the parts perform management duties and receiving international aid goods in foreign financial Service in Ho Chi Minh City and Da Nang City).
7. Some of the content to be noted in the confirmation Declaration Declaration of aid.
7.1 the price.
-C1-XNVT HD/Template: "declarations confirm aid imported goods" (Appendix 1a) according to the purchase price in foreign currency on actual imports (FOB, CIF, C&F ...).
-Model C2-HD/XNVT: "the Declaration confirmed the aid goods, domestic service" (Annex 1b) according to the price without tax on the contract signed between the contractors, suppliers and Home program, project.
7.2. The exchange rate of foreign currency to Vietnam Dong.
Accounting rate of Exchange announced by the Ministry of finance monthly, published on the Website of the Ministry of finance, have direct access to address the following: http//www.mof.gov.vn/7.3. To facilitate the process for tax processing for non-refundable aid, our publicity about the project owner/unit used on aid declarations confirm sure aid following major requirements.
-Full, correct name, contact address of the unit use aid, project owners, project administration.
-Unit code Stubs use the budget of the projects/units use aid (if any); exclusively for the use of the aid unit is the enterprise or business units have currency need more stubs to favorable tax codes in the tax refund.
II. NORMS OF USE OF AID.

The norm of using aid money is not refundable. Project/Unit using the applicable aid spending according to the norm of the donor specified in the agreement or the applicable aid spending by donor representatives, project owners/unit using aid and body unified project specific provisions in case the sponsor not specified in the agreement.
III. ACCOUNTING, SETTLEMENT AID.
Project/Unit used to aid accounting organization process of reception, management and use of non-refundable aid in accordance with the provisions of Decree No. 128/2004/ND-CP dated 31 May 2004 of the Government detailing and guiding the implementation of some articles of the law of accounting applied in the field of accounting and accounting mode by the Ministry of finance regulations.
The organization system of vouchers, accounting books and financial statements to reflect the private settlement and details of the aid value not in State budget revenue according to accounting legislation applicable to accounting units do not use funds the State budget.
IV. FINANCIAL STATEMENTS AND FINANCIAL PUBLICITY.
1. Report in the funds not subject to the State's budget revenues financial statements accounting period of the year. Annual and financial report report in for the direct superior authority (if any) and financial bodies of the same level under the provisions of article 24 and article 25 of Decree No. 128/2004/ND-CP dated 31 May 2004 of the Government.
2. the accounting unit supervisor has the responsibility to review, verify, review of settlement in respect of non-aid resources in the State budget revenues of the accounting unit.
3. Project/Unit used to openly aid the content of financial statements in public and settlement currency, financial expenditure in respect of the non-refundable aid.
3.1. public financial content included.
-The name of the program, project, AIDS;
-Name of organization of aid and the aid agreement text;
-The value of aid programs/projects, AIDS;
-Settlement currency, on aid under the accounting Law;
-Audit results (if any).
3.2. Form of public financial reporting.
-Report in writing to the supervisor (if applicable) and the financial institutions Council;
-Listed at the headquarters of the Organization;
-Other forms.
3.3. public moment.
The financial report was made immediately after the end of the year of settlement in accordance with the accounting Law.
V. FINANCIAL PROCESSING IN THE CASE OF NON-STATE ORGANIZATIONS SPLIT, SPLIT, MERGE, MERGING, TRANSFORMATION, DISSOLUTION AND TERMINATION OF THE OPERATION. 
1. In principle, the financial resources, the assets formed from non-refundable aid directly to non-State organizations owned by the Organization, in order to serve the purposes consistent with the Charter of the Organization and activities of the Organization in accordance with the law , in any case not be converted into personal property in any form. 
2. When arising in one of the cases of split, split, merge, merging, transformation, dissolution, termination of the activities of external organizations, the State is responsible for implementing a number of specific provisions on financial management as follows. 
-The key accounting, inventory assets, determine the unpaid debt, financial reporting;
-Establish the minutes of handing on assets, debt and accounting records according to the minutes of the transfer;
-Delivery of the entire accounting documents for new accounting unit;
-New accounting units based on the minutes of the open console, accounting and accounting records in accordance with the accounting Law.
3. The handing over of assets and public debt accounting units between old and new accounting unit when there is a decision to split, splits, mergers should be conducted have witnessed and confirmed by the Agency signed the decision to split, splits, mergers and financial bodies of the same level.
4. documents relating to the split, split, merge, merging, transformation, dissolution, termination of activity is the accounting documents are stored in the minimum period of 10 years at the place of storage at the discretion of the competent authorities decide to split, split, merge, merging , transformation, dissolution, termination of activities.
Section 3 IMPLEMENTATION 1. This circular has the effect after 15 days from the Post Gazette; replace circular No. 32/2005/TT-BTC dated 26/4/2005 of the Ministry of Finance shall guide financial management regime with respect to state aid are not refundable by foreign countries for the Assembly.
3. in the implementation process, if there are problems, the external organization of State need timely reflection of the Ministry of finance to study the supplement, modify accordingly./.