Circular No. 09/2008/TT-BNV guiding the implementation of certain provisions of Decree No. 148/2007/NĐ-CP dated September 25, 2007 of the Government on the organization and operation of social funds and charitable funds.

CIRCULAR

Guidelines for Implementing Certain Provisions of Decree No. 148/2007/NĐ-CP dated September 25, 2007 of the Government on the Organization and Operation of Social Funds and Charitable Funds

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Based on Decree No. 48/2008/NĐ-CP dated April 17, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Home Affairs;

Based on Decree No. 148/2007/NĐ-CP dated September 25, 2007 of the Government on the organization and operation of social funds and charitable funds (hereinafter referred to as Decree No. 148/2007/NĐ-CP);

The Ministry of Home Affairs provides guidelines for implementing certain provisions of Decree No. 148/2007/NĐ-CP as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. Social funds and charitable funds (hereinafter collectively referred to as funds) are non-governmental organizations with different names established and operating under Decree No. 148/2007/NĐ-CP.

2. Scope of fund operations:

a) Nationwide, inter-provincial (hereinafter collectively referred to as nationwide);

b) Province, centrally-administered city, inter-district within province (hereinafter collectively referred to as provincial level);

c) District, town, township, city under province (hereinafter collectively referred to as district level);

d) Commune, ward, town (hereinafter collectively referred to as commune level).

3. Financial management of social funds and charitable funds shall be carried out according to Decision No. 10/2008/QĐ-BTC dated February 12, 2008 of the Ministry of Finance on the issuance of the Financial Management Regulation for Social Funds and Charitable Funds.

II. CONDITIONS FOR ESTABLISHING FUNDS

1. Founders must commit to contributing initial assets to establish the fund.

2. Initial minimum assets shall be converted into Vietnamese Dong as follows:

a) For funds operating at the commune level: 50,000,000.00 VND (fifty million dong);

b) For funds operating at the district level: 100,000,000.00 VND (one hundred million dong);

c) For funds operating at the provincial level: 500,000,000.00 VND (five hundred million dong);

d) For funds operating nationwide: 2,000,000,000.00 VND (two billion dong).

3. The initial minimum assets for funds established by joint ventures, wholly foreign-owned enterprises, and funds with contributions from foreign individuals and organizations alongside Vietnamese individuals and organizations shall be as follows:

a) Operating at the commune level: 1,000,000,000.00 VND (one billion dong);

b) Operating at the district level: 2,000,000,000.00 VND (two billion dong);

c) Operating at the provincial level: 5,000,000,000.00 VND (five billion dong);

d) Operating nationwide: 10,000,000,000.00 VND (ten billion dong).

III. REPORT OF FUNDS MEETING THE OPERATING REQUIREMENTS

1. When meeting the requirements for operation as stipulated in Article 12 of Decree No. 148/2007/NĐ-CP, the fund shall report in writing to the competent state agency specified in Article 14 of Decree No. 148/2007/NĐ-CP and the People's Committee of the province and district where the main office of the fund is located.

2. The report shall be accompanied by confirmation from the bank or treasury regarding the vouchers and invoices proving that the fund has contributed the minimum initial assets as committed.

3. For assets such as headquarters, equipment, technology, and other property rights, their value must be determined by a legally established valuation organization and converted into Vietnamese Dong in writing at the time of valuation.

4. The Director of the fund shall be responsible under the law for announcing that the fund meets the conditions for operation and shall be subject to inspection by the competent state agency.

IV. LICENSE FOR ESTABLISHING FUNDS AND RECOGNITION OF FUND BYLAWS; PROCEDURES AND FORMALITIES FOR ISSUING, REPLACING, OR MODIFYING THE LICENSE FOR ESTABLISHING FUNDS OR RECOGNIZING MODIFIED OR AMENDED BYLAWS

1. The model license for establishing or recognizing the bylaws of the fund is attached as an appendix.

2. The procedures and formalities for issuing a license for establishing or recognizing the bylaws of the fund shall be implemented in accordance with Articles 8, 9, 10, 11, 12, 13, and 14 of Decree No. 148/2007/NĐ-CP.

3. Replacement or modification of the license for establishing or recognizing the bylaws of the fund.

Replacing or modifying the license for establishing or recognizing the bylaws of the fund in this Circular means issuing a new license for establishing the fund or recognizing modified or amended bylaws of the fund.

When the fund wishes to replace the license for establishment or modify and supplement the bylaws, the Management Board of the fund shall submit the dossier to the competent state agency specified in Article 14 of Decree No. 148/2007/NĐ-CP, which includes:

a) Application for replacement of the license for establishment or modification and supplementation of the bylaws;

b) Resolution of the Management Board stating the reasons for applying for replacement of the license for establishment or modification and supplementation of the bylaws;

c) Draft of the modified and supplemented bylaws.

4. Within sixty days from the date of receipt of a complete and valid application for replacement of the license for establishment or recognition of modified or supplemented bylaws, the competent state agency specified in Article 14 of Decree No. 148/2007/NĐ-CP shall examine and decide on issuing a new license for establishment or recognizing modified or supplemented bylaws. In case of disagreement, a written response with specific reasons must be provided.

V. ESTABLISHMENT OF BRANCHES OR REPRESENTATIVE OFFICES OF FUNDS

1. Funds with nationwide operational scope may establish branches or representative offices in locations other than the location of their main office, and must obtain permission from the People's Committee of the province where the branch or representative office is proposed to be established.

2. The application dossier shall include:

a) Application form;

b) Documentation proving that the fund has a place of business and a certified copy of the valuation document of the initial minimum assets, converted into Vietnamese Dong as prescribed for funds operating at the provincial level in Section II of this Circular;

c) Criminal record of the head of the branch or representative office;

d) Regulations on the functions, tasks, powers, and responsibilities of the branch or representative office of the fund;

e) Certified copy of the license for establishment and recognition of the bylaws of the fund.

3. Procedures for issuing a license for establishing a branch or representative office of the fund:

The fund shall submit the dossier to the People's Committee of the province where the branch or representative office is proposed to be established. Within fifteen days from the date of receipt of a complete and valid dossier, the People's Committee of the province shall issue a written response agreeing to the establishment of the branch or representative office. In case of disagreement, a written response with specific reasons must be provided.

4. The fund shall have the responsibility to report to the Ministry of Home Affairs about the establishment of a branch or representative office after obtaining agreement from the People's Committee of the province.

VI. CHANGE OF ADDRESS, MAIN OFFICE LOCATION, AND KEY PERSONNEL OF THE MANAGEMENT BOARD CHAIRMAN, DIRECTOR, AND HEAD OF ACCOUNTING OF THE FUND

1. When there is a change in the main office location or personnel such as the Chairman of the Management Board, Director, or Chief Accountant, the fund shall report in writing to the competent state agency.

a) The Ministry of Home Affairs, the State Management Agency of the industry or field in which the fund operates, and the Ministry of Finance for funds with nationwide operations.

b) The Department of Home Affairs, the Department of Management of the industry or field in which the fund operates, and the Department of Finance for funds with operations within the province.

c) The People's Committee of the district for funds with operations within the district or commune.

2. In the case of a change in the main office location, the report must clearly state the address of the new office, telephone number, fax, email address, and website (if available).

3. In the case of a change in personnel such as the Chairman of the Management Board, Director, or Chief Accountant, the fund shall submit the following along with the report:

a) The resolution of the Management Board on the election or appointment of new personnel: reasons for this personnel change.

b) The criminal record of the new Chairman of the Management Board.

VII. MERGER, CONSOLIDATION, DIVISION, SEPARATION, DISSOLUTION OF FUNDS; NAME CHANGE; REVOCATION OF BUSINESS LICENSE AND SEAL OF THE FUND

1. The merger, consolidation, division, or separation of funds shall be carried out according to Articles 94, 95, 96, and 97 of the Civil Code and must be approved by a resolution of the Management Board of the fund, accompanied by written consent from the founders or their lawful representatives, and written opinions from the competent state agencies regarding the industry or field in which the fund operates.

2. The procedures and formalities for the merger, consolidation, division, or separation of funds shall be implemented according to Articles 8, 9, 10, 11, 12, 13, and 14 of Decree No. 148/2007/NĐ-CP.

3. The dossier for the merger, consolidation, division, or separation of funds includes:

a) A request for the merger, consolidation, division, or separation of funds; the new name of the fund after the merger, consolidation, division, or separation.

b) An organizational and operational plan for the fund.

c) A draft Charter of the fund.

d) Documentation regarding the main office of the fund.

đ) The resolution of the Management Board on the merger, consolidation, division, or separation of funds.

e) A report on the personnel of the Management Board and the criminal record of the Chairman of the fund.

g) Minutes of the agreement between the parties regarding the financial matters of the fund.

h) A plan for handling assets and finances when merging, consolidating, dividing, or separating funds.

Within sixty days from the date of receiving complete and valid documents, the competent state agency specified in Article 14 of Decree No. 148/2007/NĐ-CP shall examine and decide to issue a new business license and recognize the Charter for the merged, consolidated, divided, or separated fund. If不同意翻译结果，请提供具体修改意见或指出需要重新翻译的句子。您的反馈对于确保准确性至关重要。如果您对当前输出满意，请指示“完成”。

4. Changing the name of the fund

The application for changing the name of the fund includes:

a) A request to change the name of the fund;

b) The resolution of the Management Board on changing the name of the fund;

c) Draft Charter of the fund.

The application is submitted to the competent state agency as prescribed in Article 14 of Decree 148/2007/NĐ-CP.

Within 60 days from the date of receiving complete and valid documents, the competent state agency as prescribed in Article 14 of Decree 148/2007/NĐ-CP shall examine and decide to issue a permit regarding the change of the fund's name. In case of disagreement, a written response with detailed reasons must be provided.

5. Self-dissolution of the fund

The Management Board of the fund issues a resolution on the self-dissolution of the fund; the fund submits the dissolution application to the competent state agency as prescribed in Article 14 of Decree 148/2007/NĐ-CP, including:

a) A request for dissolution;

b) The resolution of the Management Board on the reasons for the self-dissolution of the fund;

c) An inventory of assets and finances of the fund;

d) Proposed methods for handling assets and finances and the payment deadline for debts;

đ) The fund announces the debt repayment period (if any) to relevant organizations and individuals according to the law on three consecutive central newspapers for national-level funds, and local newspapers for provincial-level funds;

e) After 15 days from the end of the repayment period and liquidation of assets and finances of the fund upon its self-dissolution without any complaints, the competent state agency as prescribed in Article 14 of Decree 148/2007/NĐ-CP shall examine and issue a resolution to dissolve the fund;

g) The fund ceases operations from the effective date of the dissolution resolution issued by the competent state agency.

6. Dissolution of the fund

a) The competent state agency as prescribed in Article 14 of Decree 148/2007/NĐ-CP issues a resolution to dissolve the fund when the fund violates any provisions stipulated in Clause 3 of Article 28 of Decree 148/2007/NĐ-CP.

b) Responsibilities of the competent state agency when the fund is dissolved: announce the dissolution resolution of the fund on three consecutive central newspapers for national-level funds, and local newspapers for provincial-level funds. After 15 days from the end of the repayment period and liquidation of assets and finances announced in the dissolution notice of the fund without any complaints, the competent state agency as prescribed in Article 14 of Decree 148/2007/NĐ-CP shall issue a resolution to dissolve the fund.

c) In case the fund disagrees with the dissolution decision, it has the right to file a complaint according to the law. During the complaint resolution period, the fund may not operate.

7. Revocation of the establishment license and seal of the fund

a) The competent state agency as prescribed in Article 14 of Decree 148/2007/NĐ-CP issues a decision to revoke the establishment license of the fund in cases of merger, consolidation, division, dissolution of the fund, or if the fund does not operate within 12 months from the date of issuance of the establishment license and fails to meet the conditions for operation as stipulated in Clauses 2, 3, and 4 of Article 12 of Decree 148/2007/NĐ-CP.

b) The revocation of the seal is carried out according to the provisions of Article 7 of Decree No. 58/2001/NĐ-CP dated August 24, 2001 of the Government on the management and use of seals and other related laws.

VIII. RESPONSIBILITIES OF THE STATE MANAGEMENT AUTHORITY TOWARDS FUNDS

1. The Ministry of Home Affairs shall be responsible for soliciting written opinions from ministries, ministerial-level agencies, and government-attached agencies managing state administration in the relevant sectors and fields when establishing, merging, consolidating, dividing, separating, dissolving, renaming, temporarily suspending operations, revoking establishment licenses, resolving complaints and denunciations regarding funds; reissuing establishment licenses; recognizing amendments and supplements to the Charter of national scope funds.

2. The Ministry of Finance shall take the lead and coordinate with the Ministry of Home Affairs in inspecting, examining, and supervising financial activities of funds; resolving complaints and denunciations, and handling violations related to finance for funds established by the Ministry of Home Affairs.

3. Ministries, ministerial-level agencies shall be responsible for:

a) Taking the lead and coordinating with the Ministry of Home Affairs in inspecting, examining, and supervising organizational and operational activities of funds; resolving complaints and denunciations; and handling violations within their respective fields according to the law.

b) Providing written responses within fifteen days from the date of receipt of the request for opinions from the Ministry of Home Affairs on the contents stipulated in Clause 1 of Article 35 of Decree No. 148/2007/NĐ-CP.

c) Directing, inspecting, and supervising funds in implementing regulations on specialized matters under their management.

d) Directing provincial departments and agencies in managing and supervising fund activities within their respective sectors and fields.

4. Provincial People's Committees shall have the responsibility:

a) Managing, directing, inspecting, and supervising funds in implementing laws and Charters for funds operating at the local level.

b) Directing People's Committees at the district level in exercising management authority over funds operating within their jurisdictions.

5. Provincial Departments of Home Affairs shall be responsible for:

a) Advising and assisting provincial People's Committees in state management of funds operating at the local level.

b) Advising and assisting provincial People's Committees in resolving issues arising during the organization and operation of funds: resolving complaints and denunciations against funds operating within the province; coordinating with relevant agencies to guide policies and laws concerning funds.

c) Soliciting written opinions from provincial departments managing state administration in the relevant sectors and fields for funds operating within the provincial scope; reviewing and submitting to provincial People's Committees for decisions on allowing establishment, division, separation, consolidation, merger, dissolution, renaming, and recognizing the Charter of funds operating locally.

d) Assisting provincial People's Committees in guiding, inspecting, supervising, and managing funds according to the law and the Fund Charter.

đ) Summarizing the situation of organization, operation, and management of funds (including branches or representative offices of national scope funds, inter-provincial funds with headquarters in the locality), reporting annually to the Ministry of Home Affairs and provincial People's Committees.

e) Directing county-level Departments of Home Affairs on professional management of funds.

6. People's Committees at the district level shall be responsible for:

a) Implementing delegated decisions of provincial People's Committee Chairmen regarding state management of funds.

b) Exercising state management over funds operating within the district scope according to the law.

c) County-level Departments of Home Affairs shall be responsible for advising and assisting district-level People's Committee Chairmen in implementing state management of funds when implementing delegated decisions of provincial People's Committee Chairmen regarding funds; receiving professional guidance from provincial Departments of Home Affairs; annually summarizing and reporting the situation of organization and operation of funds in their jurisdiction to district-level People's Committees and provincial Departments of Home Affairs.

IX. IMPLEMENTATION

1. Funds established according to Decree No. 177/1999/NĐ-CP dated December 22, 1999 of the Government on the issuance of Regulations on the organization and operation of social funds and charitable funds, which were permitted to be established by competent state agencies before the effectiveness of Decree No. 148/2007/NĐ-CP, shall not need to apply for re-establishment but must supplement and complete their files according to the provisions of Decree No. 148/2007/NĐ-CP. Within six months from the effective date of this Circular, funds must submit their files to the competent state agency specified in Article 14 of Decree No. 148/2007/NĐ-CP for consolidation, management, and supervision. Beyond this period, if funds fail to complete their files, they will be temporarily suspended from operations according to point c, Clause 1 of Article 27 of Decree No. 148/2007/NĐ-CP.

2. This Circular shall take effect fifteen days from its publication in the Official Gazette.

3. Ministries, ministerial-level agencies, government-attached agencies, provincial People's Committees, centrally governed cities, and funds shall be responsible for implementing this Circular. Any difficulties encountered during implementation should be reported to the Ministry of Home Affairs for study and amendment./.