Joint Circular No. 04/2013/TTLT-UBDT-BTC-BTNMT guiding the implementation of certain provisions of Decision No. 755/QĐ-TTg dated May 20, 2013 of the Prime Minister approving the policy to support land for residence, production land, and clean water for poor households of ethnic minorities and poor households in particularly difficult communes, villages, and hamlets.

JOINT CIRCULAR

HChapterFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSn implementing some provisions of Decision No. 755/QĐ-TTg dated May 20

2013 of the Prime Minister approving the support policyướing Ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Government for residential land, production land, and clean water for households of ethnic minority people

living in poverty and poor households in particularly difficult communes, villages, and hamlets

households and poor individuals in communes, villages, and particularly difficult ethnic minority villages

___________________

Pursuant to DecreeNo. Pursuant to Decree No. 84/2012/NĐ-CP dated October 12, 2012 of the Government stipulating functions, tasks, powers, and organizational structureof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairson the organizational structure of the Ministry of Finance;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating functions, tasks, powers, and structure organizational structure of the Ministry of Finance"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."c) Supplementing point c of Clause 3 as follows:

/NĐ-CP of the Government stipulating the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;1/20123/2020/NĐ-CP dated March 4, 201At the proposal of the Director of the Department of Labor Relations and Wages of the Ministry of Labor - Invalids and Social Affairs,"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."The Minister of Natural Resources and Environment issues this Circular regulating the probation period according to occupational titles for civil servants in the natural resources and environment sector.

Pursuant to Decision No. 755/QĐ-TTg dated May 20, 2013 of the Prime Minister approving the support policy hỗ trợ for residential land, production land, and clean water for households of ethnic minority people living in poverty and poor households in particularly difficult communes, villages, and hamlets;

AND trDirector of the Committee for Ethnic Minorities, Minister of Finance, Minister of Natural Resources and Environment issue this Joint Circular guiding"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."the implementation of some provisions of Decision No. 755/QĐ-TTg dated May 20, 2013 of the Prime MinisterFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS1. This Joint Circular guides the implementation of the support policy and procedures for identifying beneficiaries of the support policy for residential land, production land, and clean water for households of ethnic minority people living in poverty and poor households in particularly difficult communes, villages, and hamlets according to Decision No. 755/QĐ-TTg dated May 20, 2013 of the Prime Minister approving the support policy for residential land, production land, and clean water for households of ethnic minority people living in poverty and poor households in particularly difficult communes, villages, and hamlets (hereinafter referred to as Decision No. 755/QĐ-TTg).ướing Ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."||| This Circular applies to agencies, organizations, and individuals related to the activities of providing, managing, and using digital signature authentication services for the Government.

Article 1.perioda) Clause 1 Article 15 regarding accountability;

2. The Mekong Delta region is entitled to the support policy for clean water as stipulated in Clause 3, Article 3 of Decision No. 755/QĐ-TTg.

1. Households of ethnic minority people living in poverty (including those where the husband or wife is an ethnic minority person) and poor households in particularly difficult communes, villages, and hamlets according to the poverty household criteria stipulated in Decision No. 09/2011/QĐ-TTg dated January 30, 2011 of the Prime Minister on issuing the poverty household standard applicable from 2011 to 2015, included in the list of poor households approved by the competent authority at the time when Decision No. 755/QĐ-TTg comes into effect; living by agriculture and forestry, without or insufficient residential land and production land within the average limit set by the provincial People's Committee (hereinafter referred to as the Provincial People's Committee), facing difficulties with clean water; not yet benefiting from state policies supporting residential land, production land, and clean water;

Article 2. Applicability

For localities with higher poverty standards than those stipulated in Decision No. 09/2011/QĐ-TTg dated January 30, 2011 of the Prime Minister, the Provincial People's Committee shall report to the same-level People's Council to decide on the application of the support policy for residential land, production land, and clean water according to Decision No. 755/QĐ-TTg; the implementation costs shall be guaranteed by the local budget.

2. Agencies, organizations, and individuals related to the implementation of the support policy for residential land, production land, and clean water for households of ethnic minority people living in poverty and poor households in particularly difficult communes, villages, and hamlets according to Decision No. 755/QĐ-TTg.

Article 3. Support Policy

Residential Landnational The Provincial People's Committee is responsible for balancing the land fund and budget to decide on allocating residential land for households eligible for the policy to build houses in accordance with Article 1 and Clause 2, Article 3 of Decision No. 755/QĐ-TTg.

The People's Committee at the provincial level shall be responsible for balancing the land fund and budget to decide on allocating residential land to households eligible for policy benefits for housing construction in accordance with Article 1 and Clause 2 of Article 3 of Decision No. 755/QĐ-TTg.

Article 4. Policy hỗ trợ agricultural land

1. Agricultural land as defined in Decision No. 755/QĐ-TTg includes annual crop land, perennial crop land, aquaculture land, production forest land, and other agricultural land.

2. The People's Committee of the province shall base on the land fund and actual conditions of the locality to stipulate the average area of agricultural land for each household within the province but not exceeding the limit of agricultural land allocation for each household and individual as prescribed by law on land in order to determine households that do not have sufficient agricultural land.

3. The maximum support amount from the central budget and borrowing from the social policy bank for each household without agricultural land is 30 million VND per household. Of which, the central budget supports 15 million VND per household and can borrow credit up to a maximum of 15 million VND per household, with a loan period of 5 years at an interest rate of 0.1% per month equivalent to 1.2% per year. For households lacking agricultural land, the support amount corresponds to the area of land still lacking compared to the average area of agricultural land for each household within the province as prescribed in Clause 2 of this Article.

4. The People's Committee of the province shall base on the land fund and actual conditions of the locality to decide on implementing support for agricultural land for households belonging to the beneficiaries of the policy as prescribed in Clause 1 of Article 2 of this Circular as follows:

a) In cases where the locality still has a land fund capable of being produced without needing to implement land improvement, the People's Committee of the district, town, city under the province (hereinafter referred to as the People's Committee of the district) shall implement the allocation of land support for households belonging to the beneficiaries of the policy who do not have agricultural land or do not have sufficient agricultural land according to the law on land, Decision No. 755/QĐ-TTg, and this Circular based on the planning and land use plan already approved by competent state agencies. These households are not entitled to use the support funds from the central budget and are not allowed to borrow from the Social Policy Bank;

b) In cases where the locality still has agricultural land but must clear new land, restore degraded land, and improve land to be capable of being produced, the People's Committee of the district shall direct the People's Committee of the commune, ward, town (hereinafter referred to as the People's Committee of the commune) to guide households to directly clear new land, restore degraded land, and improve land or organize and implement projects to clear new land, restore degraded land, and improve land according to the planning and land use plan already approved by competent state agencies to allocate agricultural land to households belonging to the beneficiaries of the policy according to the law on land, Decision No. 755/QĐ-TTg, and this Circular. The implementation costs for clearing new land, restoring degraded land, and improving land shall be carried out according to the provisions of Decision No. 755/QĐ-TTg;

c) In cases where households wish to transfer the right to use agricultural land, the People's Committee of the district shall guide households belonging to the beneficiaries of the policy to carry out the transfer of the right to use land according to the law on land. The support amount for receiving the transfer shall be based on the actual transaction amount but not exceeding the provisions of Clause 3 of this Article;

d) Depending on actual conditions, the People's Committee of the province may decide to provide additional support from the local budget and mobilize other legitimate sources for households belonging to the beneficiaries of the policy as prescribed in Clause 1 of Article 2 of this Circular.

Article 5. Support for Domestic Water Supply

1. Dispersed Domestic Water Supply

The support for dispersed domestic water supply must be flexible, suitable to the conditions of each village and commune, and the living conditions of each household; ensuring that households receiving financial support have stable domestic water supply and are located in areas convenient for family life.

The People's Committee at the district level decides to approve the list of households receiving financial support for dispersed water supply according to the policy. The People's Committee at the commune level supervises and provides capital support according to the policy for households on the approved list.

2. Centralized Domestic Water Supply

Investment in constructing centralized domestic water supply facilities must be based on the Project already approved under Decision No. 1592/QĐ-TTg dated October 12, 2009 of the Prime Minister. In cases where there are adjustments to projects already approved, the People's Committee at the provincial level shall report to the National Ethnic Minorities Commission for their opinion.

Based on the results of the review, taking into account the actual situation and local budget capacity, the People's Committee at the provincial level decides the investment capital for each centralized domestic water supply project according to Decision No. 755/QĐ-TTg to ensure suitability.

Article 6. Other Policies

For localities that no longer have land for production allocation, depending on the actual conditions of the locality, one of the following forms may be implemented: supporting the conversion of occupations, supporting labor export, or allocating tasks for forest protection and afforestation.

1. Support for Occupational Conversion

a) The Chairman of the People's Committee at the provincial level assigns the provincial ethnic work agency to compile the training needs for occupations for households eligible for policies under Decision No. 755/QĐ-TTg of the locality; coordinate with relevant departments and the People's Committee at the district level to decide on opening vocational training classes according to the mechanism and policies approved by the Prime Minister's Decision on the Target Program for Employment and Vocational Training for the period 2012-2015;

b) The People's Committee at the district level decides to approve the list of households requiring capital for purchasing agricultural tools and machinery for agricultural service provision; decides the list of households eligible for loans to engage in other occupations (agricultural, non-agricultural, small-scale trade and services); the People's Committee at the commune level supervises and provides capital support according to the policy for households on the approved list, while informing and coordinating with the Social Policy Bank at the district level to disburse loan funds.

2. Support for Labor Export

For households without sufficient land for production who wish to participate in labor export, they shall implement according to the mechanism and policies stipulated in Decision No. 71/2009/QĐ-TTg dated April 29, 2009 of the Prime Minister regarding the approval of the plan to support poor districts in promoting labor export to contribute to sustainable poverty reduction during the period 2009-2020 and Circular Joint No. 31/2009/TTLT-BLĐTBXH-BTC dated September 9, 2009 guiding the implementation of certain contents of Decision No. 71/2009/QĐ-TTg. The provincial ethnic work agency compiles the list of households benefiting from the policy and reports to the People's Committee at the provincial level to assign competent agencies to organize its implementation.

3. Allocation of Tasks for Forest Protection and Afforestation

Households implementing forest protection and afforestation tasks according to Decision No. 755/QĐ-TTg shall follow the mechanisms and policies stipulated in Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government on the Program to Rapidly and Sustainably Reduce Poverty in 62 Poor Districts, Decision No. 57/QĐ-TTg dated January 9, 2013 of the Prime Minister approving the Plan for Forest Protection and Development during the period 2011-2020, and Circular Joint No. 10/2013/TTLT-BNNPTNT-BKHĐT dated February 1, 2013 of the Ministry of Agriculture and Rural Development and Planning and Investment guiding the management and use of investment capital from the forest protection and development plan during the period 2011-2020 according to Decision No. 57/QĐ-TTg. The provincial ethnic work agency compiles the list of beneficiaries and reports to the People's Committee at the provincial level to assign competent agencies to organize its implementation.

Article 7. Procedures and formalities, files for determining beneficiaries of the policy pursuant to Decision No. 755/QĐ-TTg Object Beneficiaries of the policy

1. The village head shall convene a meeting to invite representatives of all households within the village's beneficiary list of the poverty-stricken households of the commune, to announce the content of the policy and the commune's directives within two working days from the date of receiving the commune's directives.

Households shall register with the village head their needs to benefit from the support policy; the village head shall prepare a list of registered households. The completion time is within three working days from the date the village convenes a meeting to announce the content of the policy and the commune's directives.

2. The village head shall convene a village meeting for public examination with the presence of representatives of political-social organizations in the village and some household representatives on the list; the village head shall prepare a file (including minutes of the examination meeting and a list prioritizing households under the policy category, those in more difficult situations) to send to the Commune People's Committee. The completion time is within two working days from the end of the registration period.

3. The Commune People's Committee shall review and consolidate the files of villages, organize inspections of the examination procedures at the village level; prepare a priority list at the commune level with confirmation by the Chairman of the Commune People's Committee; prepare two sets of files (including the request letter accompanied by the list) to be sent one set to the Ethnic Affairs Office of the district and one set to be publicly posted at the Commune People's Committee office. The completion time is within ten working days from the date of receiving complete valid files from the villages.

4. The Ethnic Affairs Office of the district shall review and advise the Chairman of the District People's Committee to compile the needs of communes, prepare a file (including the request letter accompanied by detailed lists of each commune down to each household and village) to send to the Ethnic Affairs Office of the province. The completion time is within ten working days from the date of receiving complete valid files from the communes.

5. The Ethnic Affairs Office of the province shall aggregate and advise the Provincial People's Committee to draft the Project to be submitted to the National Ethnic Minorities Commission for preliminary review before approval. The completion time is within ten working days from the date of receiving complete valid files from the district level.

Valid files of the Provincial People's Committee shall be prepared in five copies including: the Project drafted by the Provincial People's Committee (with detailed content, appendices, and the request letter for comments), to be sent to the National Ethnic Minorities Commission, the Ministry of Planning and Investment, the Ministry of Finance, the Ministry of Natural Resources and Environment, and kept one copy at the Ethnic Affairs Office of the province.

6. The National Ethnic Minorities Commission shall examine the Projects of localities and provide comments in writing. The completion time is within ten working days from the date of receiving valid Projects from localities.

7. Based on the preliminary review comments of the National Ethnic Minorities Commission, the Provincial People's Committee shall finalize, approve, and assign relevant agencies to implement.

Article 8. Sources of funds for implementing the support policy

1. The central budget shall supplement targeted funds to the local budget to implement the direct support policy for production land, scattered drinking water support, purchase of agricultural service machinery and equipment. The central budget shall transfer capital to the Social Policy Bank for lending (50% of the total loan amount).

2. The central budget shall supplement targeted funds to the local budget through the source of the National Target Program on Employment and Vocational Training; the program on forest protection and development; the National Target Program on Rural Clean Water and Environmental Sanitation to implement policies supporting vocational training, labor export, forest protection and afforestation, and centralized drinking water support.

3. The Social Policy Bank shall ensure the mobilization of 50% of the total loan capital.

4. The local budget and other legally raised funds shall work together with the central budget and preferential credit to implement the policies.

Article 9. Loan procedures and debt recovery process

Shall be implemented in accordance with the guidelines of the Social Policy Bank.

Article 10. Budget preparation and allocation, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP days after the completion of the first installment payment).

The preparation, disbursement, payment, and settlement of funds for production land support and living water supply to beneficiaries under this Circular shall be carried out in accordance with current regulations on state budget management, in addition to the following specific guidance:

1. Each year, based on the Implementation Plan of Decision No. 755/QĐ-TTg of the locality and the implementation plan approved by the Provincial People's Committee, the provincial ethnic work agency shall coordinate with the Department of Finance and the Department of Planning and Investment to prepare the budget for implementing Decision No. 755/QĐ-TTg at the local level and propose the budget for requesting central government support according to each policy, report to the Provincial People's Committee to send to the National Ethnic Committee, the Ministry of Planning and Investment, and the Ministry of Finance; the Ministry of Planning and Investment shall take the lead in coordinating with the National Ethnic Committee and the Ministry of Finance to aggregate the needs and proposed support capital to submit to the Government for decision-making to supplement the annual state budget for each locality. Specifically, for the funds for implementing policies on vocational training support, labor export support, forest protection and planting support, centralized living water supply support, the Department of Finance shall coordinate with the Department of Planning and Investment to aggregate into the budget of the National Target Program on Employment and Vocational Training; the forest protection and development program; the national target program on rural clean water and environmental sanitation, and send to the relevant ministries and agencies, the Ministry of Planning and Investment, and the Ministry of Finance for aggregation and submission to the Government for decision-making.

2. Based on the targeted supplementary budget assigned by the Prime Minister, local government budget sources, and other mobilized resources to implement policies as stipulated in Decision No. 755/QĐ-TTg at the local level, the provincial ethnic work agency shall take the lead and coordinate with related units to develop a capital allocation plan to submit to the Department of Finance and the Department of Planning and Investment for consolidation. The Department of Finance shall take the lead in coordinating with related units to review and advise the Provincial People's Committee to submit to the Provincial People's Council for decision within the annual local government budget.

3. Based on the resolution of the Provincial People's Council, the Provincial People's Committee shall allocate the budget to the district level (in detail according to each task). Based on the allocated funding amount from the Provincial People's Committee, the District People's Committee shall decide on the allocation and notify each commune, ward, town (hereinafter referred to as commune) in detail according to the project categories and support policies for households benefiting from the list approved by the competent authority and authorize the District People's Committee to allocate funds to the Commune People's Committee or allocate the budget to the Commune People's Committee through targeted supplementary funding from higher-level budgets to lower-level budgets.

Specifically, for the funds for implementing policies on vocational training support and occupational transition, the Provincial People's Committee shall assign the provincial ethnic work agency to implement.

4. Based on the decision of the District People's Committee, the Commune People's Committee shall publicly announce the support levels to each village and household according to the supported policies.

Article 11. Management, allocation, payment, accounting, and settlement

The allocation, payment of funds to implement policies as stipulated in Decision No. 755/QĐ-TTg for units and individual households must be strict, ensuring compliance with objectives and eligible recipients; particularly for direct payments in cash (or in kind) to households, the People's Commune Councils have the responsibility to establish lists for each household to sign off on and complete all required procedures and documents as prescribed. Specifically:

1. Regarding support for residential land and production land

Based on the plan to resolve issues regarding residential and production land for households without sufficient land; depending on the implementation method, appropriate mechanisms for allocation and payment should be established. The payment amount corresponds to the actual area cleared or transferred and shall not exceed the maximum level of state support approved by the competent authority for each household. Payment must adhere to the following principles:

a) For self-cleared land

The People's County Council directs the People's Commune Councils to coordinate with specialized agencies assigned tasks to guide households in organizing clearing activities according to the land use planning of each commune and in accordance with local agricultural practices.

Based on the results of clearing by households, the People's Commune Council and specialized agencies assigned tasks by the People's County Council will conduct inspections and issue inspection reports.

Based on the list of households that organized clearing themselves, the inspection report on the cleared area, and the request from the People's Commune Council; specialized agencies assigned tasks to guide households in clearing activities will coordinate with the County Financial and Planning Office to inspect, report to the People's County Council to decide on the support level, and the People's Commune Council will withdraw the budget at the State Treasury to pay each household.

b) For transferred land

The People's County Council assigns a specialized unit to coordinate with the People's Commune Council and households to determine the area of transferred land, prepare handover records (with confirmation from all parties involved);

Based on the cost standards, lists, and areas of transferred land by households, and the handover records; the County Financial and Planning Office will inspect, report to the People's County Council to decide on the support level for each household, serving as the basis for the People's Commune Council to withdraw the budget at the State Treasury to pay households with transferred land, while also notifying the Social Policy Bank to facilitate loans.

2. For concentrated clearing projects or centralized water supply projects in villages and hamlets.

Advance payments and capital payments for concentrated clearing projects or centralized water supply projects are implemented according to regulations applicable to infrastructure construction projects under Program 135 as stipulated in Decision No. 551/QĐ-TTg dated April 4, 2013, by the Prime Minister.

3. For land recovered from agencies, organizations, and enterprises: Implementation follows current regulations.

4. Regarding the implementation of scattered water supply support policies

Based on the list of households supported for scattered water supply approved by the competent authority, and the registration of households regarding the implementation methods; the People's Commune Council will aggregate needs and classify them according to the implementation methods (households receiving water containers such as jars, stecs, water storage devices; building their own water tanks; digging wells or creating other water sources). These will be sent to the County Financial and Planning Office and the Ethnic Affairs Agency at the county level for inspection and reporting to the People's County Council to decide on the support level for each household. The allocation and payment levels shall not exceed the national support level approved by the competent authority for each household. Allocation and payment to beneficiaries according to the implementation methods are as follows:

a) For households receiving water containers

Based on the registration list of households, the supply contract between the agency assigned tasks and the supplier of water containers; the actual quantity of water containers supplied to households as recorded in the handover document between the supplier and each household (signed off by the head of the household), the People's Commune Council will inspect and withdraw the budget at the State Treasury to pay the suppliers of water containers as prescribed.

b) For households building their own water tanks

Based on the registration list of households, the agency assigned tasks will provide cement to households according to the agreed quantity. When delivering cement to each household, a delivery list must be prepared for each household to sign off on and submitted to the People's Commune Council as the basis for payment.

Based on the actual quantity of cement supplied to households, the price agreed upon at the village level, the People's Commune Council will inspect and withdraw the budget at the State Treasury to pay the cement supplier as prescribed.

c) For households digging wells or creating other water sources

Based on the registration list of households, the People's Commune Council will mobilize political and social organizations in the locality to cooperate with the community to guide and assist households in implementing these actions.

After the completion inspection report (signed off by the household and local political and social organizations), the People's Commune Council will inspect and withdraw the budget at the State Treasury to pay the households.

5. Support for households with laborers learning trades to change professions

The organization of vocational training and support for workers learning trades to change professions is carried out according to the provisions set forth in Circular Joint No. 102/2013/TTLT-BTC-BLDTBXH dated July 30, 2013, by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs guiding the management and use of funds for certain projects under the National Target Program on Employment and Vocational Training for the period 2012-2015.

6. Support for households with laborers needing capital to purchase agricultural tools and machinery for agricultural services or requiring capital for other occupations to increase income.

Based on the approved list of households, the People's Committee of the commune shall compile and submit to the ethnic affairs agency and the Financial and Planning Office at the district level for verification, report to the People's Committee of the district for decision on support, serving as the basis for the People's Committee of the commune to implement the withdrawal of budget estimates from the State Treasury and payment to beneficiaries.

7. The funds for implementing the policy of supporting labor export, funds for contractual forest protection and afforestation shall be disbursed and paid to the beneficiaries according to the provisions of the guiding documents on managing and using funds for the National Target Program on Employment and Forest Protection and Development Programs.

8. Regarding the documents and vouchers submitted to the State Treasury when withdrawing budget estimates: the annual budget estimate assigned by the competent authority; the budget withdrawal form as prescribed; the Decision of the People's Committee of the district regarding the support amount for each household for each specific content.

9. Regarding the responsibility for controlling expenditures: the State Treasury shall control payments to ensure that the support amount is consistent with the allocated funds and the approved list according to the Decision of the People's Committee of the district; the People's Committee of the commune shall be responsible for the accuracy of the acceptance certificate and the proper use of the support funds for their intended purposes and beneficiaries.

10. Regarding accounting reports and final accounts

The central government budget support funds for implementing policies to support poor households of ethnic minorities and poor households with difficult living conditions as stipulated in Decision No. 755/QĐ-TTg shall be accounted for and settled in accordance with current regulations for local budgets.

The funds for implementing policies to support production land, vocational change, and clean water for poor households of ethnic minorities and poor households in particularly difficult communes, villages, and hamlets shall be accounted for and consolidated into the budget as follows: for funds for households with laborers studying vocational training to change professions, they shall be accounted for and consolidated into the provincial budget; for funds specified in Clauses 1, 2, 4, and 6 of this Article, they shall be accounted for and consolidated into the district budget (district budget authorizes the commune budget) or settled in the commune budget (district budget supplements the commune budget with targeted funding) according to the budget classification reported by the People's Committee of the province to the Provincial People's Council for approval.

11. Regulations on the accounting of the State Budget Classification in cases where direct monetary support is provided to households and workers: account under Item 7100 "Support for Collective Economy and Citizens", Sub-item 7149 "Others".

Article 12. Organization a) Report to the Ministry of Natural Resources and Environment on the results of training and upgrading, including listing the teaching staff participating in teaching, evaluating the participation of trainees in the training process, the results of organizing examinations for completing the training and upgrading program on land valuation business, the issuance of Certificates and the use of Certificate codes, summarizing the feedback from trainees on the quality of the training and upgrading program on land valuation business, and other relevant matters.

1. The People's Committee of the province shall organize the implementation of reviewing and identifying beneficiaries and capital needs, and drafting the Implementation Plan for the policy based on the content of the policy as stipulated in Decision No. 755/QĐ-TTg and the guidance provided in this Circular, and submit it to the Committee for Ethnic Affairs for review before approval.

2. The Implementation Plan must clearly specify the total number of households benefiting from the policy, the number of households and the amount of capital needed for each policy component; detailed through tables and figures (as attached), accompanied by explanatory reports and requests for comments, to be submitted to the Committee for Ethnic Affairs for review.

The People's Committee at the provincial level shall specify detailed formats and reporting procedures at the local level to facilitate reviews, consolidations for the development of Implementation Plans, and compliance with central reporting requirements.

3. Based on the approved Implementation Plan and the results of annual implementation, the People's Committee of the province shall compile the annual plan for capital needs to implement the policy as stipulated in Decision No. 755/QĐ-TTg, and submit it to the Committee for Ethnic Affairs together with the planning period for economic and social development and the annual budget estimate according to the guidelines of the Ministry of Planning and Investment and the Ministry of Finance.

4. Every six months and annually, the People's Committee of the province shall compile and submit reports on the implementation results of the policy in the locality to the Committee for Ethnic Affairs, and simultaneously send them to the Ministries of Finance, Planning and Investment, Natural Resources and Environment, and other relevant ministries and sectors. Organize the assessment and summary of the implementation results of the policy as stipulated in Decision No. 755/QĐ-TTg, and compile and submit reports to the Committee for Ethnic Affairs in the first quarter of 2016 to report to the Prime Minister.

Article 13. Implementation Provisions

1. This Circular takes effect from January 2, 2014.

2. Any guiding documents referred to in this Joint Circular shall be applied according to the amended, supplemented, or replaced documents when they undergo such changes.

During the implementation process, if there are any difficulties, they should be reflected to the Joint Ministries: Committee for Ethnic Affairs, Finance, and Natural Resources and Environment for consideration and resolution./.