Circular No. 04 TC/CĐTC guiding the compensation for kerosene lighting costs for state civil servants and employees (CNVC), armed forces (LLVT), and social policy beneficiaries in areas without electricity.

Circular No. 04 TC/CĐTC guides the compensation for kerosene lighting costs for state civil servants and employees (CNVC), armed forces (LLVT), and social policy beneficiaries in areas without electricity. The compensation is based on consumption quotas, with a compensation rate of 300 VND per liter, and the funding source is from the state budget or included in production costs.

Document No.04 TC/CĐTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byLý Tài Luận — Thứ trưởng
Updated02/07/2026
SectorFinance; Labour
FieldPricing
Issued date21/02/1990
Effective date16/02/1990
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 04 TC/CĐTC guides the compensation for kerosene lighting costs for state civil servants and employees (CNVC), armed forces (LLVT), and social policy beneficiaries in areas without electricity. The compensation is based on consumption quotas, with a compensation rate of 300 VND per liter, and the funding source is from the state budget or included in production costs.

Scope of application

State civil servants and employees (CNVC), armed forces (LLVT), and social policy beneficiaries in areas without electricity.

Key points

  • CNVC, LLVT, and social policy beneficiaries in areas without electricity are compensated for kerosene lighting costs based on consumption quotas.
  • The compensation rate is 300 VND per liter (detailed according to consumption quotas).
  • The funding source for compensation is from the state budget or included in production costs.
  • Those receiving compensation are those who are currently receiving salaries to avoid duplication.
  • The method of compensation: paid directly together with monthly salary or allowance, or through financial authorities.

🌐 Social impact of this document

  • Positive: Helps reduce lighting cost burdens for people and businesses.
  • Negative: May increase state budget costs.

❓ Frequently asked questions

Which subjects are eligible for compensation for kerosene lighting costs?

CNVC, LLVT, and social policy beneficiaries in areas without electricity are all eligible for compensation based on consumption quotas.

What is the compensation rate?

The compensation rate is 300 VND per liter, detailed according to the consumption quota for kerosene lighting of each subject.

Where does the compensation funding come from?

For subjects in the production and business sector, it is included in production costs, while for subjects in the administrative and public service sector and armed forces, it is funded from the state budget.

How is the compensation carried out?

Compensation is carried out through direct payment together with monthly salary or allowance, or through financial authorities as stipulated.

When does this circular take effect?

This circular takes effect from February 16, 1990. In February 1990, the compensation level for each subject was calculated at half the prescribed rate.

Full text

CIRCULAR

Guidelines for subsidizing kerosene prices for civil servants, armed forces personnel receiving salaries, and social policy beneficiaries

___________________________________

||| Pursuant to the conclusions of the Standing Committee of the Government as stated in the Office of the Government's Notification No. 347/PPLT dated February 7, 1990; after reaching consensus through discussions with the State Management Board of Prices, the Ministry of Internal Trade, the Ministry of Labor, Invalids and Social Affairs, the General Confederation of Labor of Vietnam, and the Ministry of Finance, the following guidelines are issued for subsidizing kerosene prices for civil servants, armed forces personnel receiving salaries, and social policy beneficiaries:

I. SUBSIDY ELIGIBILITY:

The following categories of individuals residing in areas without electricity and therefore not eligible for electricity price subsidies under Circular No. 03/TT-LB dated February 14, 1990, issued jointly by the Ministry of Finance, the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Energy, who have kerosene consumption standards as specified in the Ministry of Internal Trade's Circular No. 1143/NT-CS dated July 1, 1985, shall be eligible for price subsidies, including:

1.  Civil Servants and Workers of State-Owned Enterprises, including those on contracts of one year or more who receive salaries or social insurance payments in lieu of wages.

2. Officers, professional military personnel, and national defense military personnel receiving salaries within the armed forces.

3. Social policy beneficiaries:

- Retired civil servants and workers, and those retired due to disability.

- Civil servants and workers suffering from work-related accidents or occupational diseases and receiving monthly allowances.

- First and second-class war invalids returning home and their caregivers.

- Old revolutionary cadres receiving monthly living expenses.

- Those who have made contributions to the revolution.

- Relatives of martyrs and deceased civil servants and workers receiving monthly maintenance allowances...

If these individuals receive both salaries and social benefits, the subsidy will be provided at the place where they receive their salary to avoid duplication.

For organizations and units currently supplied with kerosene according to plans for lighting purposes, they will now pay the new selling price and account for it in production costs or operating expenses (if they are production and business units) or state budget funds (if they are administrative, public service units, or armed forces units), and they are not eligible for subsidies under this Circular.

II. SUBSIDY UNIT PRICE AND AMOUNT:

The subsidy unit price and amount are determined as follows:

1. The subsidy unit price is 300 VND per liter (the difference between the price of 700 VND per liter as stipulated in Decision No. 04/NT/QD1 dated February 15, 1990, of the Ministry of Internal Trade and the price of 400 VND per liter as stipulated in Decision No. 05/VGNN-TLSX dated January 10, 1989, of the State Management Board of Prices).

2. The subsidy amount is determined based on the aforementioned subsidy unit price and the kerosene consumption standard applicable to each category of beneficiaries.

Example: Beneficiaries purchasing kerosene for lighting in areas without electricity will receive subsidies as follows:

- Those with a standard of 0.5 liters will receive a subsidy of 150 VND per month

- Those with a standard of 1 liter will receive a subsidy of 300 VND per month

- Those with a standard of 2 liters will receive a subsidy of 600 VND per month

III. SOURCE OF FUNDS AND SUBSIDY METHOD:

1. Source of subsidy funds:

- For beneficiaries in the production and business sector (including defense and security enterprises), the director of the unit is responsible for providing the subsidy. The kerosene subsidy cost will be accounted for in production costs.

- For beneficiaries in the administrative, public service, armed forces, and social policy sectors, the subsidy will be provided from the state budget (central and local budgets) according to the current system of budget management.

2. Subsidy method:

a. The kerosene subsidy will be paid directly along with monthly salaries or allowances to the beneficiaries.

b. For the administrative, public service, armed forces, and social policy sectors: the managing authority will prepare a list signed and stamped by the unit's management based on the beneficiaries using kerosene for lighting, consumption standards, and corresponding subsidy amounts as outlined in this Circular, submit it to the financial authority for verification and distribution together with regular funding. For social policy beneficiaries receiving kerosene subsidies, the Department of Labor, Invalids, and Social Affairs will determine the subsidy amount for each beneficiary based on the beneficiaries receiving allowances and compile the number of people and total subsidy amount for kerosene, sending it to the Provincial Department of Labor, Invalids, and Social Affairs. The Ministry of Labor, Invalids, and Social Affairs will consolidate and send it to the Ministry of Finance for review and distribution together with pension or allowance payments.

Expenditures for kerosene subsidies in the administrative, public service, armed forces, and social policy sectors will be accounted for in Item 59 of the current State Budget Classification.

IV. IMPLEMENTATION

This Circular takes effect from February 16, 1990. For February 1990, the subsidy amount for each category will be calculated as half of the monthly amount stipulated in this Circular.

During implementation, if there are difficulties or issues, please report them to the Ministry of Finance for study and supplementary guidance. Any previous regulations that conflict with this Circular are no longer valid./.

The original file of this document is being updated. Please read the full text and check back later.

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04 TC/CĐTC
Circular No. 04 TC/CĐTC guiding the compensation for kerosene lighting costs for state civil servants and employees (CNVC), armed forces (LLVT), and social policy beneficiaries in areas without electricity.
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