Joint Circular No. 01/1998/TT-LTBLDTBXH-BTC-BKHDT guides the implementation of Government Decree No. 81/CP dated November 23, 1995 on employment for disabled persons.

CIRCULAR

JOINT CIRCULAR OF THE MINISTRY OF LABOUR - SOCIAL AFFAIRS AND SOCIAL WELFARE, THE MINISTRY OF FINANCE, AND THE MINISTRY OF PLANNING AND INVESTMENT NO. 01/1998/TT-LT DATED JANUARY 31, 1998 GUIDING THE IMPLEMENTATION OF GOVERNMENT DECREE NO. 81/CP DATED NOVEMBER 23, 1995 ON DISABLING EMPLOYMENT

In accordance with Government Decree No. 81/CP dated November 23, 1995 on detailed regulations and guidance for implementing certain Articles of the Labour Code concerning employment of disabled persons, the Ministry of Labour - Social Affairs and Social Welfare, the Ministry of Finance, and the Ministry of Planning and Investment provide the following guidance:

I. SCOPE OF APPLICATION.

1. The disabled person referred to in Article 1 of Decree No. 81/CP is a person whose ability to work has been reduced by at least 21% due to disability, confirmed by a competent medical examination board.

2. Vocational training institutions and production and business establishments exclusively for disabled persons as stipulated in Articles 2 and 3 of Decree No. 81/CP must meet the conditions set out in Section II of this Circular.

3. Vocational training institutions and other enterprises under all forms of ownership have obligations and rights as prescribed in Articles 13, 14, and 15 of Decree No. 81/CP.

II. CONDITIONS FOR VOCATIONAL TRAINING INSTITUTIONS AND PRODUCTION AND BUSINESS ESTABLISHMENTS EXCLUSIVELY FOR DISABLED PERSONS.

1. Conditions for vocational training institutions exclusively for disabled persons: Vocational training institutions exclusively for disabled persons include schools and centers established by the State, agencies, organizations, economic and social entities, or individuals in accordance with the law, to assist disabled persons in learning trades, improving skills, and securing employment. If they meet the following conditions, they shall be entitled to the preferential treatment prescribed in this Circular:

a. The institution must regularly have at least 70% of its trainees as disabled persons;

b. It must have classrooms, equipment, teaching aids, and practical training facilities suitable for disabled persons, ensuring safety and hygiene;

c. It must have curricula and textbooks appropriate to the disabilities of disabled persons;

d. The instructors must meet the following requirements: - Theoretical instructors must hold at least a technical secondary school diploma or vocational qualification, possess a teaching certificate, and have received training in psychology related to disabled persons. These qualifications must be issued by the educational sector. - Practical instructors must have a higher level of skill than required for teaching, be proficient in their trade, and be capable of guiding disabled persons. e. The institution must have a decision to establish or operate issued by the competent authority, clearly stating the mission of the vocational training school or center for disabled persons.

2. Conditions for production and business establishments exclusively for disabled persons: Production and business establishments exclusively for disabled persons as stipulated in Article 3 of Government Decree No. 81/CP dated November 23, 1995 include state-owned enterprises, private enterprises, limited liability companies, joint-stock companies, cooperatives, and conglomerates established by disabled persons, or by local authorities, agencies, organizations, economic and social entities, or individuals in accordance with the law, with the aim of providing employment, improving living standards, and restoring functions for disabled persons. If they meet the following conditions, they shall be entitled to the preferential treatment prescribed in this Circular:

a. They must be established in accordance with the law and have legal personality;

b. There must be at least ten employees in the establishment, of which more than 51% must be disabled persons;

c. The charter or operational rules of the establishment must be suitable for the conditions, circumstances, and health status of disabled persons; they must contain provisions committing to ensure employment and benefits for disabled persons; they must record the portion of state capital provided for management and use by the establishment, which is considered as the state's contribution to disabled persons working at the establishment. Disabled persons shall benefit from profits derived from this capital as they would from other contributions at the establishment;

d. The management board must include a disabled person as head or deputy head of the establishment; e. They must fully comply with state regulations on accounting systems, tax registration, and tax payment; f. They must be recognized as "production and business establishments exclusively for disabled persons" by the People's Committee of the province or centrally-administered city, or authorized by the Department of Labour - Social Affairs and Social Welfare to issue such recognition.

III. ESTABLISHMENT, USE, AND MANAGEMENT OF EMPLOYMENT FUNDS FOR DISABLED PERSONS AT PROVINCES AND CENTRALLY-ADMINISTERED CITIES:

Provinces and centrally-administered cities are responsible for establishing employment funds for disabled persons as prescribed in Articles 4 and 5 of Decree No. 81/CP, to assist disabled persons in restoring their work capacity, learning trades, securing employment, and supporting vocational training institutions and other enterprises under all forms of ownership that accept disabled persons for training and employment at high ratios.

1. The employment fund for disabled persons is formed from the following sources: - Local budget: Capital allocated annually for disabled persons according to the resolutions of the People's Council and People's Committee of the province or centrally-administered city. - National Employment Fund (from the central budget): Annually, the Ministry of Labour - Social Affairs and Social Welfare, together with the Ministry of Finance and the Ministry of Planning and Investment, determine the need for loans and support funds to supplement the employment fund for disabled persons in areas facing budgetary difficulties or having a high proportion of disabled persons. - Monthly payments from enterprises that fail to employ the required number of disabled persons as stipulated in Articles 14 and 15 of Decree No. 81/CP and Point B2 of Section VI of this Circular. - Donations and assistance from domestic and foreign organizations and individuals. - Other sources of income.

2. The employment fund for disabled persons shall be used as follows:

a. Support funds for:

- Vocational training institutions and production and business establishments exclusively for disabled persons for building, repairing workshops, purchasing machinery and technical equipment, maintaining vocational training, and developing production.

- Other enterprises under all forms of ownership that employ disabled persons at a ratio of 31% or more of the total workforce.

||| Persons with disabilities whose work capacity has been reduced by 31% or more shall not be granted annual training funding when learning trades at vocational training facilities under state management.

||| b. Provide loans at low interest rates as prescribed by the National Fund for Employment Resolution for the following subjects:

||| - Vocational training facilities and production and business establishments exclusively for persons with disabilities.

||| - Individuals and groups of workers who are persons with disabilities. - Vocational training facilities and other enterprises of all economic sectors that accept persons with disabilities to learn trades or work with a labor force consisting of persons with disabilities at a rate of 31% or more.

||| c. Support activities to restore work functions for persons with disabilities.

||| 3. Management of the fund.

||| - The employment fund for persons with disabilities shall be managed by the Chairman of the People's Committee of provinces and centrally-run cities or may be delegated to the Director of the Department of Finance and Prices; the surplus of the Fund shall be carried over to the next year for use. Localities with large balances but small demand for expenditure have the responsibility to adjust for localities with high demand for expenditure but limited sources of revenue according to the adjustment decision of the Ministry of Finance - Labor, Invalids and Social Affairs - Planning and Investment (specific guidance will be provided separately).

||| - The Department of Finance and Prices shall coordinate with the Department of Labor, Invalids and Social Affairs to assist the People's Committee in organizing the collection, distribution of expenditures as stipulated by current State regulations in this Circular and report periodically (quarterly, annually) to the Ministry of Finance - Labor, Invalids and Social Affairs on the amount collected, spent, and remaining balance of the Fund.

||| - The Department of Labor, Invalids and Social Affairs shall take the lead and coordinate with the Department of Finance and Prices, the Department of Planning and Investment, and other relevant provincial agencies to guide production and business establishments and vocational training facilities exclusively for persons with disabilities and units eligible to use the employment fund for persons with disabilities on procedures for requesting capital grants and loans, and shall be responsible for reviewing projects to submit to the People's Committee of provinces and centrally-run cities for loan or grant approval.

||| IV. REGIME FOR DISABLED WORKERS.

||| Disabled workers during their vocational training, job search, or self-employment shall enjoy the following benefits:

||| 1. Disabled workers undergoing vocational training or supplementary training at state-managed vocational training facilities pursuant to Article 12 of Decree No. 81/CP:

||| - Shall be entitled to a 50% reduction in tuition fees for those with a work capacity reduced from 31% to 40%.

||| - Shall be exempted from paying tuition fees for those with a work capacity reduced by 41% or more; During the period of vocational training or supplementary training at regular training institutions, if they do not receive wages, living expenses, or are not eligible for scholarships, they shall be entitled to social assistance at a rate of 100,000 VND per month according to the guidelines of the Ministry of Labor, Invalids and Social Affairs - Finance - Education and Training.

||| - For disabled workers who are entitled to preferential treatment under Circular No. 07/TT-TB dated May 27, 1996 of the Ministry of Labor, Invalids and Social Affairs - Finance - Education and Training guiding the implementation of Decree No. 28/CP dated April 29, 1995 of the Government.

||| 2. Disabled workers undergoing vocational training or supplementary training at state-managed vocational training facilities, but not receiving state-funded training costs, shall be considered for financial support to cover training costs, at a level equal to 50% of the tuition fees payable to the training facility according to the training contract and the state pricing framework, from the employment fund for persons with disabilities.

||| 3. Disabled workers seeking employment through employment service centers shall be exempted from job introduction fees.

||| 4. Individuals or groups of workers who are persons with disabilities, engaged in self-employment and requiring capital for production, business, or services, shall be considered for low-interest loans from the employment fund for persons with disabilities.

||| 5. For persons with disabilities facing particularly difficult circumstances, tax exemptions or reductions shall be considered according to the guidelines of the Ministry of Finance.

||| V. POLICIES FOR VOCATIONAL TRAINING FACILITIES AND PRODUCTION AND BUSINESS ESTABLISHMENTS EXCLUSIVELY FOR PERSONS WITH DISABILITIES.

||| Vocational training facilities exclusively for persons with disabilities (after 12 months from the date of commencement of operation), and production and business establishments exclusively for persons with disabilities (after six months from the date of commencement of operation) meeting the conditions specified in Section II of this Circular shall enjoy the policies prescribed below:

||| 1. Be granted capital support from the employment fund for persons with disabilities as stipulated in Article 7 of Decree No. 81/CP:

||| - Vocational training facilities and production and business establishments exclusively for persons with disabilities, when submitting a project for support, shall be considered for partial funding support for training, retraining; modernization, supplementation of equipment, expansion of facilities, maintenance and development of production and vocational training, attracting additional persons with disabilities to learn trades and work, or to establish initial infrastructure and technical facilities.

||| - Vocational training facilities that organize production linked to practical training, improving skills, and creating jobs for persons with disabilities, if they meet the conditions specified in Section II, point 2 above, shall enjoy the policies prescribed in this Circular as for production and business establishments exclusively for persons with disabilities.

||| - Level of support: For vocational training facilities based on the vocational training development project and the number of persons with disabilities trained annually. For production and business establishments based on the production and business project and the list of workers with disabilities currently working at the establishment. The average level of support shall not exceed 1 million VND per worker with disabilities.

||| - Production and business establishments exclusively for persons with disabilities that organize skill improvement training for persons with disabilities within the establishment, or send persons with disabilities to vocational training at schools or vocational training centers not funded by the state, shall be considered for partial funding support (depending on the industry project or training contract signed by the establishment with the training facility) reviewed and proposed by the Department of Labor, Invalids and Social Affairs.

||| 2. Be considered for loans from the employment fund for persons with disabilities as stipulated in Article 8 of Decree No. 81/CP:

Vocational training institutions and production and business establishments exclusively for persons with disabilities may be considered for loans to maintain, expand vocational training, production and business activities, create additional jobs, and attract more persons with disabilities to learn trades and engage in production work. The amount, term, and interest rate of such loans shall be in accordance with current regulations on lending from the National Employment Fund.

3. Tax policy.

- Vocational training institutions and production and business establishments exclusively for persons with disabilities are exempted from certain types of taxes as stipulated in Circular No. 23 TC/TCT dated April 26, 1996, and Circular No. 32 TC/TCT dated July 6, 1996, issued by the Ministry of Finance.

The tax exemption amounts represent indirect compensation from the State for the higher costs incurred by these establishments due to lower productivity of persons with disabilities compared to those without disabilities. These funds must be used for the following purposes:

+ To offset production and vocational training costs, including wages and salaries for persons with disabilities who have low income.

+ To improve and modernize labor tools and vocational training equipment suitable for each type of disability, to enhance working conditions, occupational safety, and vocational training organization, thereby improving the skills of persons with disabilities at these establishments.

+ Costs for labor rehabilitation activities for persons with disabilities and other related expenses.

- Annually, vocational training institutions and production and business establishments exclusively for persons with disabilities must report to the Department of Labor, Invalids and Social Affairs and local financial authorities the amount of tax exemptions received, the amount utilized, and the amount retained for the development fund of the establishment.

4. Other preferential policies and benefits as provided for in Articles 9 and 11 of Decree No. 81/CP.

Vocational training institutions and production and business establishments exclusively for persons with disabilities are supported and encouraged by the State to develop; they are given priority in obtaining favorable locations for establishing vocational training institutions and production and business establishments; technical assistance is provided for technological improvements and innovations, suitable products are allocated, low-interest loans are granted, and other benefits within the framework of legal provisions are offered.

State investment capital and contributions from domestic and foreign organizations and individuals are assets of the State, entrusted to vocational training institutions and production and business establishments exclusively for persons with disabilities for management and use in accordance with the contents and purposes specified in this Circular. When such vocational training institutions and production and business establishments cease their vocational training mission or are no longer recognized as production and business establishments exclusively for persons with disabilities, they must return all assets derived from State capital and support to the local Disabled Employment Fund.

VI. RIGHTS AND OBLIGATIONS OF VOCATIONAL TRAINING INSTITUTIONS AND OTHER ENTERPRISES RECEIVING PERSONS WITH DISABILITIES FOR VOCATIONAL TRAINING AND EMPLOYMENT AS PROVIDED FOR IN ARTICLES 13, 14, AND 15 OF DECREE NO. 81/CP ARE AS FOLLOWS:

A. FOR VOCATIONAL TRAINING INSTITUTIONS:

1. Institutions accepting persons with disabilities for vocational training, retraining, and skill enhancement are entitled to reduced business revenue tax on vocational training activities as stipulated in Circular No. 32 TC/TCT dated July 6, 1996, issued by the Ministry of Finance;

2. Institutions conducting vocational training programs for persons with disabilities, if they enroll at least 31% of trainees as persons with disabilities in schools, classes, or training courses, are eligible to borrow funds from the Disabled Employment Fund to purchase equipment and facilities for teaching and learning purposes. The amount, term, and interest rate of such loans shall be applied similarly to those for vocational training institutions exclusively for persons with disabilities.

B. FOR ENTERPRISES:

1. The following enterprises must accept a certain percentage of employees as persons with disabilities for employment as stipulated in Article 14 of Decree No. 81/CP:

- State-owned enterprises;

- Private enterprises;

- Joint-stock companies, limited liability companies;

- Enterprises with foreign investment;

- Enterprises in export processing zones, industrial parks;

- Enterprises of social organizations, political and social organizations;

- Cooperatives, cooperative groups.

a. Must accept 2% for enterprises in manufacturing, power generation, metallurgy, chemicals, geology, surveying, oil and gas, mining, fishing, construction, and transportation industries.

b. Must accept 3% for enterprises in other industries. The ratio of persons with disabilities that enterprises must accept is the proportion of persons with disabilities over the average monthly number of employees in the enterprise. When employing persons with disabilities, enterprises must arrange work commensurate with their abilities and disability status.

2. If an enterprise fails to accept or does not accept the required percentage of employees as persons with disabilities, it must pay into the Disabled Employment Fund each month an amount corresponding to the minimum wage prescribed by the State multiplied by the number of persons with disabilities that the enterprise has failed to accept.

Enterprises or parts of enterprises located in a particular locality must pay the money in that locality. Quarterly, enterprises must pay the money into the Disabled Employment Fund, and by December 25 of the year in question, they must complete payment of the annual amount due. If payment is insufficient or late, the Department of Finance and Price Control will cooperate with the Department of Labor, Invalids and Social Affairs to collect the outstanding amount through the bank where the enterprise maintains its account and deposit it into the Disabled Employment Fund's account. Enterprises that deliberately fail to comply will be subject to administrative penalties or criminal prosecution.

3. Enterprises that accept employees as persons with disabilities at a rate of 31% or higher, when encountering difficulties and having a need for capital support or loans, may be considered for capital support or loans from the Disabled Employment Fund. The amount of capital support and loan shall be proposed by the Department of Labor, Invalids and Social Affairs and decided by the Provincial People's Committee according to the provisions of this Circular. When an enterprise's ratio of employees as persons with disabilities falls below 31%, it will no longer enjoy the aforementioned benefits, and the enterprise must return the previously provided capital support and deposit it into the Disabled Employment Fund.

3. Enterprises that employ persons with disabilities at a rate of 31% or higher, when encountering difficulties and having a need for capital support or loans, shall be considered for the provision of capital support or loan funding from the Employment Fund for Persons with Disabilities. The amount of capital support and loan funding shall be proposed by the Department of Labor, Invalids, and Social Affairs to the People's Committee of the province or city for decision in accordance with this Circular. When an enterprise has a rate of employees who are persons with disabilities below 31%, it will no longer enjoy the aforementioned benefits, and the enterprise must return the previously provided capital support funds to the Employment Fund for Persons with Disabilities.

VII. IMPLEMENTATION:

1. Persons with disabilities who are entitled to benefits under this Circular must have a certificate from the Medical Appraisal Board regarding their disability status and the percentage of reduced work capacity due to disability (medical appraisal procedures, files, and application shall be in accordance with Circular Joint No. 34/TT-LB dated December 29, 1993 of the Ministry of Labor - Invalids and Social Affairs and the Ministry of Health). For war invalids and veterans, they must have a war invalid certificate or a veteran certificate. In the case of persons with disabilities due to deafness, muteness, blindness, amputation, paralysis, intellectual disability (mental retardation), and having a particularly deformed body, if they have not yet been appraised by the Medical Appraisal Board, they must have a certificate from the District Health Office. 2. Production and business establishments that meet the conditions stipulated in Point 2, Section II of this Circular and vocational training establishments, production and business establishments accepting persons with disabilities for vocational training or employment at a rate of 31% or higher, to enjoy preferential treatment under Decree No. 81/CP and this Circular, must be recognized as "Production and Business Establishments Dedicated to Persons with Disabilities" or certified as "Establishments with Persons with Disabilities Participating at a Rate of 31% or Higher" by the People's Committee of the province or centrally-run city directly or delegated to the Department of Labor - Invalids and Social Affairs to decide; the establishment must submit its file to the Department of Labor - Invalids and Social Affairs for review and verification.

- Application for recognition as a production and business establishment dedicated to persons with disabilities or certification as an establishment with persons with disabilities participating at a rate of 31% or higher;

1. A registration form for issuing a journalist card filled out by the applicant according to the model; approved and stamped by the head of the applying agency (Model No. 1);

- Charter or operational regulations of the establishment;

- A copy of the establishment decision or permission to establish and business license (or vocational training operation permit for vocational training institutions) certified by Notary Public;

- List of management and operation staff;

- List of members (in the prescribed form) confirmed by the District Labor - Invalids and Social Affairs Office.

3. Vocational training establishments and production and business establishments eligible for policies and benefits under Decree No. 81/CP and this Circular, if they wish to obtain funding, capital support, or loans, must submit their files and projects to the Department of Labor - Invalids and Social Affairs and the Department of Finance and Prices for examination and verification (including individual persons with disabilities who need loans or funding for vocational training).

a. The file and project include:

 - Request (application) for capital or loan;

- Project for requesting capital, funding, or loan;

- List of trainees and workers at the establishment. Persons with disabilities at the establishment, confirmed by the District Labor - Invalids and Social Affairs Office (indicating year of birth, war invalid card number).

- For vocational training establishments dedicated to persons with disabilities, a copy of the decision on establishment or permission to establish signed by the competent authority must be submitted. For production and business establishments dedicated to persons with disabilities, a copy of the decision recognizing them as "production and business establishments dedicated to persons with disabilities" or the certificate "establishment with persons with disabilities participating at a rate of 31% or higher" and a copy of the business registration certificate with the confirmation of the Notary Public must be submitted.

Projects for requesting capital and loan must be prepared separately. The project leader, responsible for the establishment, is accountable for the accuracy of the contents mentioned in the project, must manage the allocated capital and repay the loan principal and interest as prescribed.

b. Persons with disabilities seeking vocational training must submit an application for vocational training funding along with the signed training contract, confirmed by the District Labor - Invalids and Social Affairs Office.

4. The District Labor - Invalids and Social Affairs Office has the responsibility:

- To grasp the number of workers with disabilities who need vocational training, job search, and are working in enterprises; to propose to the Department of Labor - Invalids and Social Affairs and the People's Committee of the district or city to create favorable conditions for persons with disabilities to receive vocational training, find jobs, and establish production and business establishments dedicated to persons with disabilities.

- To confirm and request the Department of Labor - Invalids and Social Affairs to support persons with disabilities in difficult circumstances when receiving vocational training or finding jobs. To inspect and confirm the list of workers with disabilities receiving vocational training and working at vocational training establishments and production and business establishments within the district or city.

a. To take the lead and coordinate with the Department of Finance and Prices, the Department of Planning and Investment, and related sectors to assist the People's Committee of the province or centrally-run city in planning, monitoring, managing, and using the Employment Fund for Persons with Disabilities at the local level; to guide establishments and beneficiaries in building projects, inspecting and verifying the feasibility of each project, confirming the list of persons with disabilities receiving vocational training and working at the establishment, and reviewing vocational training funding for the establishment or individual persons with disabilities.

5. The Department of Labor, Invalids, and Social Affairs is responsible for:

b. To compile and report to the People's Committee of the province or centrally-run city for decisions on projects requesting capital, loans, and vocational training funding from the Employment Fund for Persons with Disabilities. If the project needs exceed the fund's capacity, a letter from the People's Committee of the province or centrally-run city requesting additional funding from the Joint Ministry of Labor - Invalids and Social Affairs - Finance - Planning and Investment for the Employment Fund for Persons with Disabilities at the local level will be issued.

c. To organize guidance and implementation of policies and benefits for workers with disabilities under local management. To inspect and determine the number of workers with disabilities that enterprises must accept according to the prescribed ratio, and to report to the People's Committee of the province or centrally-run city for decisions on each enterprise.

The consolidated report on approved capital support and loans, the income-expenditure balance sheet of the Fund, the letter from the People's Committee of the province or city regarding additional capital supplementation attached to the project application for capital support from the facility, and other related documents shall be submitted to the Ministry of Labor, Invalids, and Social Affairs - Ministry of Finance - Ministry of Planning and Investment for annual tracking and consolidation.

c. Organize and implement policies and systems for employees who are persons with disabilities under local management. Inspect and determine the number of employees who are persons with disabilities that enterprises must hire according to the prescribed ratio, and submit to the People's Committee of the province or city for decision on each enterprise.

d. Guide, assist in the establishment of vocational training facilities and production and business establishments exclusively for persons with disabilities. Inspect, appraise, and submit to the People's Committee of the province or city for decision or issue a decision recognizing production and business establishments exclusively for persons with disabilities if authorized by the People's Committee of the province or city to recognize such establishments, and certify vocational training facilities and production and business establishments with a disability ratio of 31% or higher. Annually organize inspections; if a facility does not meet the conditions to be a vocational training facility or a production and business establishment exclusively for persons with disabilities, or if the disability ratio is less than 31%, provide a three-month period for consolidation. If the conditions are still not met, report to the People's Committee of the province or city for consideration and decision or, if authorized, decide that the facility no longer enjoys policies and benefits of vocational training facilities or production and business establishments exclusively for persons with disabilities, or those benefiting from this Circular.

6. The Department of Finance and Prices shall be responsible for:

Cooperating with the Department of Labor, Invalids and Social Affairs, and the Department of Planning and Investment in determining and reviewing projects for capital support from the National Employment Fund before submitting them to the People's Committee of the province or city for examination and decision; approving project budgets for vocational training funded by the Employment Fund for persons with disabilities; reviewing final reports on expenditures from the Employment Fund supported by the Central Budget; approving final accounts of support and loans from the Employment Fund for persons with disabilities at the local level.

7. The Ministry of Labor, Invalids and Social Affairs, in collaboration with the Ministry of Finance and the Ministry of Planning and Investment, shall be responsible for:

a. Proposing the need for loan capital and grant capital to supplement the Employment Fund for persons with disabilities in localities, compiling and submitting to the Government for approval in the annual National Employment Fund program.

b. After approval by the Government, the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and the Ministry of Planning and Investment will rebalance the need for grant capital and loan capital to draft allocation plans for localities. Based on the consensus of the inter-ministerial group, the Ministry of Labor, Invalids and Social Affairs will decide for the Ministry of Finance to process the transfer of funds from the Central Budget to the Employment Fund for persons with disabilities in supported localities.

c. Organizing inspections of the implementation of policies and benefits for disabled workers, vocational training facilities and production and business establishments exclusively for persons with disabilities, facilities with the responsibility to employ disabled workers, and facilities with the responsibility to contribute to building the Fund, and the collection and use of the Employment Fund for persons with disabilities in localities.

d. Reviewing procedures and contents of projects requesting capital according to the proposals of the People's Committee of the province or city to process the transfer of funds according to the prescribed procedures.

e. Reporting periodically every six months and annually to the Government on this matter. This Circular takes effect fifteen days from the date of signature. Previous regulations contrary to this Circular are abolished. In the course of implementation, if there are difficulties, they should be promptly reflected to the inter-ministerial group for study and resolution.