Circular No. 06/2011/TT-BTC amending and supplementing Circular No. 103/2007/TT-BTC dated August 29, 2007 guiding the implementation of Decision No. 59/2007/QĐ-TTg dated May 7, 2007 of the Prime Minister promulgating the Standards, Quotas, and Management and Usage Regulations for Vehicles in State Agencies, Publicly Funded Institutions, and State-Owned Enterprises.

CIRCULAR

Amending and supplementing Circular No. 103/2007/TT-BTC dated August 29, 2007 guiding the implementation of Decision No. 59/2007/QD-TTg

dated May 7, 2007 of the Prime Minister promulgating regulations on standards, quotas, and management and usage regimes for means of transportation in state agencies, public service units, and state-owned enterprises

Citing Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain Articles of the Law on Management and Usage of State Assets;

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Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Citing Decision No. 59/2007/QD-TTg dated May 7, 2007 of the Prime Minister on issuing regulations on standards, quotas, and management and usage regimes for means of transportation in state agencies, public service units, and state-owned enterprises;

Citing Decision No. 61/2010/QD-TTg dated September 30, 2010 of the Prime Minister amending and supplementing some articles of Decision No. 59/2007/QD-TTg dated May 7, 2007 of the Prime Minister on issuing regulations on standards, quotas, and management and usage regimes for means of transportation in state agencies, public service units, and state-owned enterprises;

The Ministry of Finance guides the amendment and supplementation of some contents of Circular No. 103/2007/TT-BTC dated August 29, 2007 guiding the implementation of Decision No. 59/2007/QD-TTg dated May 7, 2007 of the Prime Minister on issuing regulations on standards, quotas, and management and usage regimes for means of transportation in state agencies, public service units, and state-owned enterprises (hereinafter referred to as Circular No. 103/2007/TT-BTC) as follows:

Article 1. Amend Clause 1, Clause 2, and Clause 3 of Part I of Circular No. 103/2007/TT-BTC as follows:

"1. This Circular guides the provision of cars for work purposes according to the standards and quotas prescribed for leadership positions; the system of budget allocation and the use of market-provided car services to ensure means of transportation for positions with standards; the system of providing, managing, and using means of transportation for work purposes in state agencies, political organizations, political-social organizations funded by the state budget, public service units, project management boards for construction projects of the state, and state-owned companies holding 100% of the charter capital according to the laws on enterprises (hereinafter collectively referred to as agencies, units, and organizations).

2. Cars within the scope regulated by this Circular are cars for work purposes with up to 16 seats and special-purpose cars (collectively referred to as cars) formed from state budget funds, having a state budget origin and state-owned company charter capital (including borrowed funds, foreign aid, gifts from domestic and foreign organizations and individuals, or established ownership rights of the state according to the law). 3. For cars over 16 seats, passenger cars, trucks, if determined as special-purpose cars, shall be provided, managed, and used according to the guidance in this Circular."
Article 2. Amend and supplement Section I of Part II of Circular No. 103/2007/TT-BTC as follows:

"I. Guidance on the provision and replacement of cars for positions specified in Article 8 and Article 10 of the Regulations issued together with Decision No. 59/2007/QD-TTg as follows:

1. Cases eligible for provision and replacement include:
a) Cars that have exceeded their usage period (over 10 years) according to the asset depreciation regime in state agencies, public service units, and organizations using the state budget as stipulated in Decision No. 32/2008/QD-BTC dated May 29, 2008 of the Ministry of Finance and cannot continue to be used.
b) Cars that have been used at least 250,000 kilometers (for mountainous areas, remote areas, island areas, and particularly difficult areas, it is 200,000 kilometers) and cannot continue to be used.
c) Cars whose remaining value on accounting books is less than 20% of the original price but are damaged and require major repairs to ensure safe operation according to the inspection of competent state authorities.
d) Cars that have been transferred according to authority to other agencies, units, and organizations to achieve higher utilization efficiency. The provision and replacement of cars for work purposes must not exceed the number of cars that the agency, unit, or organization had before implementing the disposal of cars as stipulated in points a, b, c, and d of this clause.
2. The provision and replacement of cars shall be carried out under two forms:
a) Receiving car transfers from other agencies, organizations, and units;
b) Purchasing new cars if there are no cars available for transfer.
3. In cases of liquidation through sale, the proceeds from the sale after deducting reasonable related expenses with invoices and certificates according to regulations shall be handled as follows: deposited into the state budget for administrative agencies and project management boards for construction projects of the state; supplemented into the Development Fund for Public Services for public service units."

Article 3. Guidelines for equipping and replacing automobiles for companies wholly owned by the State as stipulated in Article 9 of the Regulations issued together with Decision No. 59/2007/QĐ-TTg are as follows:

1. Positions entitled to use one automobile for daily transportation from residence to workplace and for business trips; maximum purchase price of VND 840 million per vehicle include: Chairman of the Board of Members, General Director of the Parent Company - State-owned Economic Group.

2. Positions entitled to use automobiles for business trips (without provision of vehicles for daily transportation from residence to workplace); maximum purchase price of VND 720 million per vehicle include:

a) Member of the Board of Members, Deputy General Director of the Parent Company - State-owned Economic Group.

b) Chairman of the Board of Members, Member of the Board of Members, General Director, Deputy General Director of the parent company - State-owned Joint Stock Corporation established by Ministries, agencies at ministerial level, provincial People's Committees, and equivalent positions;

c) Chairman of the Board of Members (Chairman of the Company), Director, Deputy Director of a State-owned Limited Liability Company.

3. Automobiles serving common business activities for companies wholly owned by the State shall be equipped with a maximum purchase price not exceeding VND 720 million per vehicle, if a two-wheel drive vehicle is required, the maximum purchase price shall not exceed VND 1,040 million per vehicle.

4. The equipping and replacement of automobiles for business purposes at companies wholly owned by the State shall be carried out in accordance with the provisions of laws on asset management in enterprises and the financial capacity of the company, decided by the Board of Members or the Chairman of a State-owned Limited Liability Company.

Article 4. Amend Clause 2, Part II, Item II of Circular No. 103/2007/TT-BTC as follows:

"2. Project Management Units for national key construction projects; group A and group B investment projects implemented across two (02) provinces or cities or more, or projects implemented in remote areas, islands, border regions, and economically disadvantaged areas listed in the preferential investment area directory under the Investment Law, where leadership positions do not meet the leadership allowance coefficient stipulated in Clause 1, Article 10 of the Regulations issued together with Decision No. 59/2007/QĐ-TTg, shall also be provided with automobiles from transferred vehicles to serve business operations. In cases where there are no transferred vehicles, new automobiles may be purchased; the maximum purchase price is VND 720 million per vehicle. For areas requiring four-wheel drive vehicles, the maximum purchase price is VND 1,040 million per vehicle. The funding for purchasing vehicles shall be allocated from the operational budget of the Project Management Unit authorized by the competent authority."

Article 5. Amend Clause 2, Part II, Item III of Circular No. 103/2007/TT-BTC as follows:

"3. Based on the annual approved budget estimate, the Minister, Head of an agency at ministerial level, or other central-level agency decides on the procurement and equipping of specialized automobiles (quantity, type, price) for agencies and units under their jurisdiction based on the quantity and types of specialized vehicles previously agreed upon with the Ministry of Finance; the Chairman of the Provincial People's Committee decides on the procurement and equipping of specialized automobiles (quantity, type, price) for agencies and units under their jurisdiction based on the quantity and types of specialized vehicles previously approved by the Standing Committee of the People's Council."

Article 6. Amend Section IV of Part II of Circular No. 103/2007/TT-BTC as follows:

"IV. Guidelines on the purchase price of vehicles as stipulated in Point d Clause 3 Article 1 of Decision No. 61/2010/QĐ-TTg are as follows:
1. In cases where there is a necessary need to equip automobiles for positions with specified standards and vehicles serving the operations of state agencies, public service units, and state-owned companies holding 100% of the charter capital at a higher price than the price prescribed in Clause 3 Article 1 of Decision No. 61/2010/QĐ-TTg, then the Minister, Head of a ministry-level agency, government agency, other central agencies, Chairman of the People's Committee of a province, Chairman of the Board of Directors, or Chairman of the Company shall consider and decide; however, the maximum excess shall not exceed 5% compared to the prescribed price.
2. In the following cases, the Minister, Head of a ministry-level agency, government agency, other central agencies; Chairman of the People's Committee of a province shall decide to equip vehicles at a higher price than that prescribed in Clause 3 Article 1 of Decision No. 61/2010/QĐ-TTg but the maximum excess shall not exceed 15% after obtaining a written agreement from the Ministry of Finance: - Cases of purchasing two-wheel drive vehicles to serve the work of leaders as stipulated in Articles 5 and 6 of Decision No. 59/2007/QĐ-TTg. - Cases of purchasing automobiles to serve foreign affairs work."

Article 7. Implementation Provisions

1. This Circular takes effect from March 1, 2011.

2. During the implementation process, if any difficulties arise, please promptly report them to the Ministry of Finance for research and resolution by relevant ministries, central agencies, and localities.