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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 80/2024/TT-BTC
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Hanoi, November
11, 2024
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CIRCULAR
PROVIDING GUIDELINES
ON FINANCIAL SUPPORT FOR ECONOMIC-DEFENSE UNITS AS SPECIFIED IN CLAUSE 1,
ARTICLE 36 OF DECREE NO. 22/2021/ND-CP DATED MARCH 19, 2021 OF THE GOVERNMENT
ON ECONOMIC-DEFENSE ZONES
Pursuant to the Law on State Budget dated June
25, 2015;
Pursuant to Decree No. 14/2023/ND-CP dated April
20, 2023 of the Government on the functions, duties, powers, and organizational
structure of the Ministry of Finance;
Pursuant to Decree No. 22/2021/ND-CP dated March
19, 2021 of the Government on economic-defense zones;
Pursuant to Decree No. 165/2016/ND-CP dated
December 24, 2016 of the Government on the management and use of the state
budget for certain activities in the fields of national defense and security;
Pursuant to Decree No. 01/2020/ND-CP dated May
14, 2020 of the Government on amendments to Decree No. 165/2016/ND-CP dated
December 24, 2016 of the Government on the management and use of the state
budget for certain activities in the fields of national defense and security;
At the proposal of the Director of the
Department of Finance for National Defense, Security, and Special Operations;
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Article 1. Scope
This Circular provides guidelines
on financial support and the management and use of financial support from the
state budget for economic-defense units as specified in Clause 1, Article 36 of
Decree No. 22/2021/ND-CP dated March 19, 2021 of the Government on
economic-defense zones (hereinafter referred to as Decree No. 22/2021/ND-CP).
Article 2. Regulated entities
1. Economic-defense
units as specified in Clause 1, Article 2 of Decree No. 22/2021/ND-CP.
2. Agencies,
organizations, enterprises, and individuals involved.
Article 3. Financial support for purchasing and
repairing medical equipment and medicines for medical treatment; funding for
social policy work related to infirmaries under the staffing structure of
economic-defense units
1. Financial
support for purchasing and repairing medical equipment and medicines for
medical treatment
a) For infirmaries under the
staffing structure of economic-defense units equivalent to divisional-level
units: Financial support shall be provided up to a maximum of 25% of the
initial equipment allocation standard applicable to medical battalions at the
division level and equivalent units, in accordance with regulations on medical
equipment and professional military attire standards under Schedule No. 7
attached to Decree No. 76/2016/ND-CP dated July 1, 2016 of the Government on
logistics standards for active-duty military personnel, defense workers, and
officials (hereinafter referred to as Decree No. 76/2016/ND-CP);
b) For infirmaries under the
staffing structure of economic-defense units equivalent to brigade or
regiment-level units: Financial support shall be provided up to a maximum of
25% of the initial equipment allocation standard for medical companies at the
brigade or regiment level and equivalent units, as stipulated in the medical
equipment and professional military attire standards in Schedule No. 7 attached
to Decree No. 76/2016/ND-CP;
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2. Financial
support for implementing social policy work
Financial support is provided for
meal allowances for residents in the economic-defense zone who are hospitalized
for inpatient treatment at infirmaries, equivalent to the basic meal allowance
for non-commissioned officers and infantry soldiers as regulated by the
Ministry of National Defense.
3. Based on
the financial allocation standards and the list of medicines specified in
Clause 1 of this Article, as well as the scale, capacity, and medical treatment
needs of residents in the economic-defense zone, economic-defense units are
responsible for determining the list of medical equipment to be purchased or
repaired, and medicines for treatment. They shall prepare annual budget
estimates for financial support to be submitted to superior authorities for
consolidation and reporting to the Ministry of National Defense for
consideration and decision-making.
Article 4. Financial support
for purchasing, repairing transportation vehicles, fuel, and other equipment
1. Support
for production teams under economic-defense units:
a) Funding for purchasing 02 (two)
motorbikes, with a support level of 25,000,000 VND per unit;
b) Funding for purchasing 01 (one)
water filtration and supply system, with a support level of 25,000,000 VND;
c) Funding for repairing vehicles
and equipment specified in Points a and b above, under a fixed rate of
6,000,000 VND per year;
d) Funding for communication
expenses at a fixed rate of 1,000,000 VND per team per month;
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2. Support
for economic-defense units:
a) Economic-defense units
operating in maritime and island areas are supported with funding to purchase
02 (two) high-speed boats per unit, at a support level of 3,000,000,000 VND per
boat. Maintenance and repair costs are supported at a maximum of
30,000,000 VND per boat per year;
b) Funding for fuel expenses to
serve general operations and management within the areas assigned to production
teams, at an annual fixed rate (excluding fuel support for production teams as
specified in Point e, Clause 1 of this Article):
- Economic-defense
units equivalent to regimental or brigade level: 20,000 liters per year;
- Economic-defense
units equivalent to divisional level: 25,000 liters per year.
3. Financial
support as specified in Points a and b, Clause 1, and Point a, Clause 2 of this
Article shall apply to production teams and economic-defense units that have
not yet received such support. After five years from the initial support date,
production teams will be eligible for re-equipment under the provisions of
Points a and b, Clause 1 of this Article. After ten years from the initial
support date, economic-defense units will be eligible for re-equipment under
the provisions of Point a, Clause 2 of this Article.
Article 5. Financial support for
public communication and mobilization in economic-defense zones
1. Support
for production teams under economic-defense units on land:
a) Individuals within the payroll
of production teams under economic-defense units who are assigned to conduct
community outreach and mobilization tasks shall receive a fixed allowance of
18,000,000 VND per person per year. Individuals receiving this allowance shall
not be entitled to additional per diem allowances for missions within the
stationed area;
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2. Support
for economic-defense units: Financial support shall be provided for the
purchase of materials and the organization of technical guidance conferences on
animal husbandry, crop cultivation, aquaculture, and processing, in accordance
with the current regulations of the Ministry of Finance on conference-related
expenditures.
Article 6. Preparation of
budget estimates
1. Annually, based on the
assigned tasks, economic-defense units eligible for support policies shall
prepare detailed budget estimates for each item as stipulated in this Circular
and submit them to their superior units for appraisal. The superior units shall
report to the Ministry of National Defense for consolidation into the regular
defense expenditure estimates of the Ministry of National Defense and submit
the estimates to the Ministry of Finance by July 20 each year.
2. The Ministry of Finance
shall incorporate the budget estimates for financial support to
economic-defense units into the regular defense expenditure estimates of the
Ministry of National Defense and report them to the Government for submission
to the National Assembly for approval in accordance with the provisions of the
Law on State Budget.
3. Based on the annual regular
defense expenditure estimates approved by the competent authority, the Ministry
of National Defense shall allocate spending tasks and assign budget estimates
in accordance with the Law on State Budget and the provisions of this Circular.
Article 7. Settlement of funds
1. At the end of the fiscal
year, economic-defense units receiving financial support shall prepare
financial statements in accordance with applicable regulations, including
settlement reports on the use of state budget funds. These reports shall be
consolidated into the overall state budget expenditure settlement of the
Ministry of National Defense.
2. The Ministry of National
Defense shall take the lead, in coordination with the Ministry of Finance, to
conduct periodic or ad hoc inspections on the use and settlement of the
financial support in accordance with state regulations and the provisions of
this Circular.
3. Annually, the Ministry of
National Defense shall be responsible for approving the settlements of the
state budget funds allocated to economic-defense units and consolidating them
into the overall budget settlement of the Ministry of National Defense, as
stipulated in the Law on State Budget.
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Article 8. Entry into force
1. This Circular comes into
force as of December 30, 2024, supersedes Circular No. 02/2018/TT-BTC dated
January 2, 2018 of the Ministry of Finance on guidelines for financial support
mechanisms for economic-defense zones (excluding the financial support policies
for defense and security enterprises participating in the development of
economic-defense zones specified in Clause 4, Article 3 of Circular No.
02/2018/TT-BTC, which shall remain in effect until new regulations are issued).
This Circular applies from the 2025 fiscal year.
2. Difficulties that arise
during the implementation of this Circular should be reported to Ministry of
Finance for review and amendments./.
PP. MINISTER
DEPUTY MINISTER
Vo Thanh Hung