The CIRCULAR regulates the management and use of proceeds from loan fees and guarantee fees quoted section at the Ministry of finance 2016-2020 stage — — — — — — — — — base on public debt management law of June 17, 2009;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 60/2003/ND-CP dated 6 June 2003 from the Government detailing and guiding the implementation of the law on the State budget;
Pursuant to Decree No. 78/2010/ND-CP dated 14 July 2010 the Government loans back foreign capital of Government;
Pursuant to Decree No. 15/2010/ND-CP dated Feb. 16, 2011 the Government levels and manage Government guarantee;
Pursuant to Decree No. 133/2005/ND-CP dated 17 October 2005 the Government's self-reliance mode responsible use administered funding for State agencies; Decree No. 117/2013/ND-CP of October 2013 the Government amendment, addition of some articles of Decree No. 130/2005/ND-CP dated 17 October 2005 of the Government regulations of autonomous, responsible about using payroll and administrative management expenditure for the Executive Agency;
          Pursuant to decision No. 05/2016/QD-TTg on 04 February 2016 of the Prime Minister on the management of loan fees and use excerpts of charge guarantee at the Ministry of finance 2016-2020 stage;
According to the proposal of the Director General, Finance Administration career;
The Minister of Finance issued a circular regulating the management, use of proceeds from loan fees and guarantee fees quoted section at the Ministry of finance 2016-2020 stage.
          Article 1. Scope 1. This circular regulates the management and use of proceeds from loan fees and guarantee fees quoted section at the Ministry of finance to apply for phase 2016-2020.
2. Fee for loan's borrower fee back pay as specified in clause 1 article 10 of Decree 78/2010/ND-CP of the Government on loan 14/7/2010 back foreign capital from the Government.
3. the guarantee Fee is part of the Ministry of finance was quoted as defined in paragraph 3 article 12 of Decree 15/2011/ND-CP of the Government on the 16/02/2011 and management of Government guarantees.
Article 2. The object to apply the debt management and financial Bureau.
2. The agencies and units related to the management and use of proceeds from loan fees and guarantee fees quoted section was left.
3. The units directly involved in the work specified in point d, paragraph 1 article 4 of decision No. 05/2016/QD-TTg on 05/02/2016 of the Prime Minister on the management of loan fees and use excerpts in the Ministry of finance guarantee fee period 2016-2020 (hereinafter the "decision No 05/2016/QD-TTg dated 05/02/2016) and the unit to close contribute directly to public debt management operations specified in clause 2 article 4 of decision No. 05/2016/QD-TTg on 05/02/2016.
Article 3. Allocation of funding obtained from loan fees and guarantee fees quoted part of the proceeds from the loan fees and guarantee fees quoted part is allocated as follows: 1. Extract 20% of proceeds from loan fees and guarantee fees quoted parts as defined in paragraph 2 and paragraph 3 article 1 of this circular to put into the Fund to accumulate debt.
2. The amount of 60% of the rest is used to supplement the funding activities of the Department of management and finance and foreign debt (outside the State budget section level to ensure normal operations according to current rules) for the genus content stipulated in article 4 of decision No. 05/2016/QD-TTg on 05/02/2016.
3. The determination of the funding to implement autonomy for sources of the funds prescribed in clause 2 of article 3 of this circular made according to the provisions in paragraph 2 of article 3 Circular No. 71/2014/TTLT-BTC-BNV on the Finance Ministry's 30/5/2014, the Ministry of the Interior regulation of autonomous mode , self responsible use administered funding for State agencies (hereafter referred to as circular No. 71/2014/TTLT-BTC-BNV 5/30/2014).
Article 4. Loan fees from content and the guarantee fee excerpts are to leave 1. Genus enhance effective public debt management, including: a) build, maintains, upgrades the database public debt and public debt management and non-refundable aid management;
b) advocacy, policy, common law on the management of public debt and non-refundable aid; build, maintain the operation of the electronic information Page on public debt management; publication of public debt (including build, maintain the release news public debt) and publications relevant to the management of the public debt;
c) equipped with the facilities, equipment for the management of the public debt and non-refundable aid management in indebtedness and financial management Department for Foreign Affairs and the Ministry of finance;
d) professional activities of public debt management, including:-for activities in support of implementation of public debt management services and non-refundable aid, including: Hiring legal consultants; domestic and foreign institutions hire practical advice and provide professional service to manage public debt; genus build and implement debt management services.
-Spend on counseling and legal assistance with respect to the management of the public debt, including: Hiring experts, domestic and foreign organizations made legal advice about the content of the contract, the agreement to release the bond, letter of guarantee.
-Active support evaluation and granting of legal opinions for the foreign loans or loan contracts have guarantees of Government with broad impact, large-scale, involving many levels, many agencies, the unit participated in the proposal of the Agency chaired the legal opinion issued was the Minister of finance decides : Chi Conference, workshop, hiring professionals, translators, interpreters, foreign documents.
-Support construction of legal texts on the management of public debt and non-refundable aid.
-Check, monitoring programs, projects, agencies, units used loans and non-refundable aid as planned or unscheduled inspections at the request of management, supervision.
-Organization of seminars, conferences and foreign and domestic public debt management and non-refundable aid.
-Chi organized the study, survey, learning experiences at home and abroad about the management of the public debt and non-refundable aid.
-Short-term training, training, fostering capacity building professional expertise, foreign languages, Informatics and knowledge, other related skills in service management of public debt and non-refundable aid (including training, fostered in the country and dispatched officers to participate in training courses abroad) of staff direct servants, making the management of the public debt and non-refundable aid.
 -Scientific research activities, implementation of the project, thematic mechanisms and policy expertise on the management of public debt and non-refundable aid (including the purchase of books, publications and other documents serve scientific research activities and implementation of the thematic, project).
-Perform other public debt management services under the provisions of the law on the management of public debt.
DD) monthly salary supplement must not exceed 12 times his salary by State regulations for public servants (salary scales and allowance, except in pay to work at night, overtime). Genus content will terminate when implementing new salary regime.

2. The genus rewarded for the collective, external debt management personal and foreign finance to contribute directly to the debt management activity: a maximum of one month salary to the fact in the year of debt and financial management, including: scales, Salary allowance (except pay to work at night , overtime), additional wages prescribed in article 4 paragraph 1 e points of decision No. 05/2016/QĐ-TTg dated 05/02/2016 and additional income from cost savings due to debt management Bureau and foreign financial fact pays an average of one month in the year.
Article 5. Standards, norms, genus genus mode mode enhances the efficiency in managing public debt from lending and fee income part extract the guarantee fees follow the mode of the financial expenditure of the State. This circular instruction more some from source spending mode charge lending and guarantee fees quoted section was left as follows: 1. The genus build, maintain, upgrade the database public debt and public debt management and non-refundable aid management; construction spending, maintain the operation of the electronic information Page on public debt management: follow the provisions in circular No. 194/2012/TT-BTC on 15/11/2012 of the Ministry of Finance shall guide the spending to create electronic information in order to maintain normal operations of the Agency, the unit using the State budget and circular No. 19/2012/TTLT-BTC-BKH & TEL-BTTTT on 15/02/2012 the Ministry of finance, the Ministry of planning and investment, Ministry of information and communication management guide and use the funding to implement the national programme on the application of information technology in the activities of State bodies.
2. Chi published the newsletter public debt and publications relevant to the management of the public debt: the content and the level of spending under the current rules on royalty payments and apply norms, unit price of the branches have the same job.
3. Chi campus equipment, equipment for the management of the public debt and non-refundable aid management: follow the standards, the current limit by the State and the Ministry of finance regulations.
4. The genus held the test group, overseeing the programs, projects, agencies, units used loans and non-refundable aid; genus survey, learning experiences in water: follow the work mode cost specified in circular No. 97/2009/TT-BTC on 6/7/2010 of the Ministry of finance regulations, charges expenditure mode work Conference for State agencies and business units.
5. The genus short-term training, training, fostering enhanced professional competencies for public servants of the debt management and financial Bureau, Foreign Affairs and the Ministry of Finance: the content and the level of expenditure made in accordance with circular No. 139/2009/TT-BTC on 21/9/2010 of the Ministry of Finance regulates the estimating , management and use of funds from the State budget for the training, fostering, public servants.
6. The genus held the survey group, experiential learning in foreign countries for Union members, survey research, experiential learning manages public debt and non-refundable aid: make as specified in circular No. 102/2012/TT-BTC dated 21/6/2012 of the Ministry of finance regulations for staff work , State servants, short-term assignments abroad due to State budget funding secured.
7. With regard to the content of particular genera in the management of the public debt and non-refundable aid not yet specified in the legal documents of the competent agencies: Department of management and finance in foreign debt was to apply the corresponding spending decisions with the same work was regulated in the legal text , but not exceeding the costs specified and must be specified in the regulations of the Agency's internal spending or to be Director General of debt management and foreign financial decision in writing in the case has not been regulated in internal spending and regulation Director responsible for its decision.
Article 6. Use of funds saving. Identify cost savings: after completing the task as specified in item 1 and item 2 article 4 of this circular, the disparity between the number of actual spending is lower than the estimate of funding was given autonomy regimes to implement the content of the spending provisions in article 4 of this circular, then part of this disparity is defined as cost saving particular, the following: a) the genus enhanced activities effective management of public debt was given autonomy regimes as specified in circular No. 71/2014/TTLT-BTC-BNV on 30/5/2014 have done a full mission, volume according to the approved estimates of funding not used up is cost savings account;
b) strengthening activities effective management of public debt was given autonomy regimes as specified in circular No. 71/2014/TTLT-BTC-BNV on 30/5/2014, if not perform duties delegated or not fully realized the number, or volume of work does not guarantee the quality, no funding was identified as save , have to switch years later continued to perform (including cases of ongoing work unfinished) and allocated to the cost of delivery of the following year; with regard to the work already done in part then is to part-settlement of funds deployed under the rules.
2. Cost savings (if any) are used for the following: a) the genus supplement income for public officials and employees.
The total additional spending of income for public officials and employees from funding source to save using the loan fees and guarantee fees above-quoted section and from the funds of the savings the unit when making financial autonomy regime as stipulated in Decree No. 133/2005/ND-CP dated 17/10/2005 and Decree 118/2013/NĐ-CP on dark 07/10/2013 not exceed 1.0 times the salary fund rank, the position of State regulation.
How to determine and pay the extra income made under the provisions of paragraph 8 of article 3 Circular No. 71/2014/TTLT-BTC-BNV on 30/5/2014.
Director financial and debt management for foreign decided the distribution of account supplement income for civil servants and workers under the principle of fairness, rationality, efficiency wages, the quality of work done by each of the civil servants and the employees and to set forth in the regulations of the internal spending.
b) genus of rewarding benefits of reward, collective welfare must not exceed 3, actual salaries included: Salary scales and salary allowances, remuneration, salary supplements clause in article 4 paragraph 1 e of decision No. 05/2016/QĐ-TTg dated 05/02/2016 and additional income from cost savings due to debt and financial administration for actual foreign exchange to pay on average in the year.
Genus rewarded periodically or irregularly for the collective, the individual according to the results of the work and achievements of external contribution reward mode according to the current rules of Competition Law.
Genus for collective welfare activities: support the ICA; support on public holidays, the anniversary (celebrate the Vietnam Women, invalids and martyrs day on, people's army, the other anniversary), subsidies often difficult, irregular; subsidize lunch, uniforms for public servants and employees of the Agency; Xiao grant, Hy, visit sick; the retirement allowance, vacation takes effort; support for public officials and employees in the Payroll when making payroll; genus periodic health examinations, medical organs; construction spending, fix the welfare works.

c) created the reserve fund to stabilize income for public servants and laborers: herring Level ensure the balance of the Fund not to exceed 3 months salary by State regulations (salary scales and salary allowances). Income stabilization reserve fund to be used in case the expense savings are not enough to ensure a stable income for civil servants and employees of the Department of management and finance and foreign debt;
d) of savings left (if any) after it was used for the content specified in clause 2 of this was transferred the following year to use for the genus content stipulated in article 4 of this circular;
DD) Chief financial and debt management decision to use foreign investment cost savings mentioned above according to the regulations of the Agency's internal spending.
Article 7. Establishment of the Executive, and The establishment of settlement estimation, Executive estimation and settlement of loan fees and guarantee fees are to leave, made under the provisions of the law on the State budget, accounting Laws and guidance documents; This circular guide some additional content in the work of the Executive, estimation and settlement are as follows: 1. Estimating: annually, at the time of construction of budgeting, financial and debt management Department for foreign based implementation of the current year, the possibility of currency the year's spending needs, the plan to build the estimation of incomes and expenses from loan fees and guarantee fees, extract sections combined in the estimation, the annual budget of the Bureau, submit to the Ministry of Finance (sectors) to consider a general balance, the principle of non-duplication of content guaranteed spending from State budget sources and content are guaranteed from the genus the funds are used from the charge for the loan and the guarantee fee excerpts and synthesis on the estimation of the annual State budget according to the provisions of the law on the State budget.
2. Allocation and estimation: estimation of revenue base, the annual State budget was delivered by the Prime Minister, the Ministry of Finance (management) making the estimation of incomes and expenses for financial and debt management Department for Foreign Affairs (which includes the estimation of incomes and expenses from loan fees and guarantee fees quoted section).
3. Management and use of funds: the management, the use of proceeds from loan fees and guarantee fees quoted section must ensure the right goals, according to the requirements specified in decision No. 05/2016/QD-TTg on 05/02/2016.
4. execute operating incomes and expenses estimate: a debt management Agency) and foreign financial base on the contract for the loan and guarantee commitments, held back lending fees and guarantee fees quoted section according to the regulations, filed into the accumulated Fund to repay;
b) monthly, on the basis of the charge for the loan again, part excerpted the actual guarantee fees earned, debt and financial administration for the Department of finance determined was quoted as defined in article 3 of this circular, which determine the number of 40% of the cumulative debt service Fund leave and 60% are used as defined in article 3 of decision No. 05/2016/QD-TTg dated 05/02/2016 and guidance in this circular;
c) debt management Bureau and foreign finance open account in the State Treasury to receive and use of 60% loan fee and guarantee fees quoted part is leaving the Finance Ministry stated on. The State Treasury made to track and control spending for the Agency's activities from this account in accordance with the current rules;
d) adjust the estimation of incomes and expenses incurred during the year: in the case of currency does not reach the expected, debt and financial administration of active foreign adjust task accordingly.
As for the sudden, urgent tasks arising during the year, financial and debt management Department actively use foreign financing to be delivered (including being the State budget estimation and estimation from the source charges and loan guarantee fees quoted section was left) to make. The case of the Mission incurred big, could not be arranged in the estimation was given to implementation, financial and debt management Department of Foreign Ministry of finance report (industry management) reporting to the competent review, additional estimates state budget according to the provisions of the law on the State budget and the writing guide law.
DD) after the end of the budget year, the debt management Agency and foreign finance is responsible for collating data on loan fees and guarantee fees excerpts with the lending agency and the project owner to determine the number of Ministry of finance charges are quoted and used according to the regulations;
e) Of funds remaining after used for the genus content specified in this circular was transferred the following year to continue using.
5. payment, settlement: payment, settlement of charges for the loan and the guarantee fee quoted part is leaving the Finance Ministry carried out according to current regulations.
For the genus of active support appraisal and legal opinion level specified in point d, paragraph 1 article 4 this circular as follows: body chaired the legal opinion signed supply contracts with mission management financial and Foreign Debt and received funding from the Department of management and finance and Foreign Debt. Documents kept in the accounting unit of the Department of management and finance foreign Debt as a base funding settlement with State budget is: contract, contract processing, validation of Debt and financial management Department of foreign products meet the requirements; the specific genus vouchers will kept in the accounting unit in direct spending (by the Agency chaired the legal opinion held level).
6. With regard to the proceeds from loan fees and guarantee fees excerpts (after having moved into the cumulative repayment Fund according to the prescribed) has not yet used up (including the remaining balance of the Fund preventive stable income) of stage management and use charges by decision No. 46/2012/QD-TTg on the Prime Minister's 29/10/2012 be continued used for the genus content stipulated in decision No 05/2016/QĐ-TTg dated 05/02/2016 and the provisions of this circular.
Article 8. Implementation 1. This circular is effective from July 15, 2016 and replacing circular No. 03/2013/TT-BTC dated 15 March 2013 of the Ministry of Finance regulates the management and use of proceeds from loan fees and charge back guarantee was quoted in Ministry of finance 2012-2015 stage. The content provided in this circular apply to the budget year from 2016 to 2020.
2. When the text mode, the rules on costs reference to application of this circular was modified, supplemented or replaced with new text that applies under the revised text, add or replace it.
3. Annually, Director debt management and foreign financial organizations assess, results management used loan fees and guarantee fees quoted section at the Ministry of finance, reports to the Minister of finance; The third quarter of the year 2020, the Ministry of Finance held summarizing, evaluating the results of the use of in debt and financial management Department for Foreign Affairs, on the basis that, in coordination with the relevant authorities the prime consideration, decided to use the management fees for the loan and the guarantee fee excerpts of the next stage.
4. Business units in the Department of management and finance foreign debt follow the mechanism of autonomy for public business units defined in the Decree of the Government and the guidance documents of the competent State bodies.
In the process of implementing, if difficult obstacles suggest reflection on the Ministry of finance to study the resolution.