Circular No. 104/2018/TT-BTC on payment of costs for organizations and individuals mobilized for fisheries inspection activities

CIRCULAR

REGULATIONS ON PAYMENT OF EXPENSES FOR ORGANIZATIONS AND INDIVIDUALS MOBILIZED IN FISHERY INSPECTION ACTIVITIES

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Fisheries Law dated November 21, 2017;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance hereby promulgates this Circular regulating payment of expenses for organizations and individuals mobilized in fishery inspection activities.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular guides the payment of expenses from the state budget for organizations and individuals mobilized in force and means in emergency situations pursuant to mobilization orders issued by authorized persons in fishery inspection activities.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

Relevant state management agencies, organizations, and individuals involved in implementing urgent tasks arising from mobilization orders issued by authorized persons in fishery inspection activities.

This Circular does not apply to cases where the Ministry of Agriculture and Rural Development and the Chairperson of the People's Committee of a province organize the mobilization of human resources, vessels, and equipment within their jurisdiction and hand them over to the user units according to the decision of the competent authority to participate in protecting Vietnam's sovereignty, sovereign rights, and jurisdiction over maritime zones as stipulated by law.

Article 2. Sources of Funds

1. The source of funds for implementing mobilization orders within the authority of the Minister of Agriculture and Rural Development shall be guaranteed by the central budget to pay expenses for organizations and individuals who voluntarily participate or are directly mobilized by the Ministry of Agriculture and Rural Development in emergency situations.

2. The source of funds for implementing mobilization orders within the authority of the Chairperson of the People's Committee of a province shall be guaranteed by the local budget to pay expenses for organizations and individuals who voluntarily participate or are directly mobilized by the provincial People's Committee in emergency situations.

3. Funds for implementing mobilization orders of authorized persons in emergency situations shall be managed and used for their intended purposes, in accordance with regulations, promptly recorded in accounting books, subject to inspection and supervision by competent authorities, and settled according to current regulations.

Chapter II

SPECIFIC PROVISIONS

Article 3. Authority and Form of Mobilization Orders

1. The authority to issue mobilization orders shall be implemented in accordance with Clause 1, Article 95 of the Fisheries Law 2017.

2. In emergencies, the authorized person issuing mobilization orders may issue orders through media, telegrams, or direct commands but must subsequently (no later than ten working days from the date of issuance) issue a written "Mobilization Order" in accordance with guidelines provided by the Ministry of Agriculture and Rural Development.

Article 4. Content and expenditure levels

1. Expenses for emergency medical care for those injured and medical support for mobilized forces

a) Individuals mobilized who suffer accidents shall receive medical care and have their medical examination and treatment costs reimbursed according to current regulations. The basis for determining reimbursement amounts is based on payment receipts for medical examinations and treatments after deducting insurance payments made by insurance agencies (if applicable);

b) For individuals not entitled to salaries from the state budget, during hospitalization, in addition to medical examination and treatment support, they will also receive daily hospitalization support equivalent to twice the average daily labor cost based on the minimum wage level as prescribed by the Government.

2. Expenses in cases where individuals mobilized unfortunately die while directly executing mobilization orders

Individuals mobilized who unfortunately die while directly executing mobilization orders will be considered for posthumous awards according to laws on preferential policies for those meritorious to the revolution and will be supported with expenses as follows:

a) For individuals participating in mandatory social insurance and voluntary social insurance: Social Insurance will pay death benefits according to the Social Insurance Law and related guiding documents;

b) For individuals not participating in social insurance: The state budget will provide funeral expenses equivalent to ten months of the minimum wage; compensation for the family of the deceased equivalent to thirty-six months of the minimum wage as prescribed.

3. Actual fuel consumption expenses for ship owners and equipment during the mobilization period. Payment will be made through either a return of quantity (in kind) or monetary value at market prices at the time of receiving the mobilization order.

4. Expenses for using, repairing, and compensating for ships and equipment mobilized

a) Expenses for using ships and equipment: If it is necessary to use ships and equipment not owned by the state to implement mobilization orders, payment will be based on contracts or agreements between the mobilizing agency and the ship owner or equipment owner. The basis for determining usage fees when signing contracts or agreements is based on technical specifications of the ships and equipment, standard rates set by competent state agencies, and actual conditions when urgent tasks arise.

b) Repair costs for vessels and equipment: Vessels and equipment of organizations and individuals mobilized and requisitioned that are damaged during the execution of the mobilization and requisition orders shall be repaired to restore their original condition. The basis for determining the payment amount is based on the payment vouchers for the repair contracts directly, reasonably, and validly incurred after deducting the insurance money paid by the insurance agency (if any);

c) Compensation costs for vessels and equipment: In cases where vessels and equipment of organizations and individuals mobilized and requisitioned are lost or damaged beyond repair, they will be compensated with new vessels and equipment of equivalent value (in kind) or in cash (value), but not exceeding the market price of similar vessels and equipment with the same performance, technical standards, and degree of wear at the time of mobilization;

The repair and compensation of mobilized and requisitioned vessels and equipment shall be carried out in accordance with the laws on procurement and bidding and related guiding documents;

5. Other direct costs serving the implementation of mobilization and requisition orders (if any): Implemented according to current regulations for each specific content or in accordance with actual occurrences;

Article 5. Establishment, allocation, implementation, and settlement of funds

1. The annual establishment, allocation, implementation, and settlement of funds shall be carried out in accordance with the State Budget Law 2015, Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing certain provisions of the State Budget Law, and guiding documents of the Ministry of Finance;

2. This Circular provides additional guidance on the following matters:

a) Along with the time for preparing the state budget estimate annually, the budgetary unit assigned the direct payment responsibility for implementing mobilization and requisition orders shall prepare the budget estimate and submit it to the higher-level budgetary unit for consolidation within its own budget estimate, and submit it to the financial authority at the same level for consolidation;

b) Based on the state budget estimate allocated by the competent authority, the first-level budgetary unit shall allocate and assign the budget estimate to the units assigned the direct payment responsibility for implementing mobilization and requisition orders;

c) Based on the actual tasks performed, the Fisheries Inspection Authority (central and local) issuing the mobilization and requisition orders shall be responsible for contacting the organizations and individuals mobilized and requisitioned to compile relevant costs, guide them in completing the necessary procedures and documents for settlement according to the contents specified in Article 4 of this Circular. If necessary, the Minister of Agriculture and Rural Development or the Chairman of the People's Committee of the province may establish a Board to assess damages in accordance with the regulations;

In cases where immediate payment of costs to organizations and individuals mobilized and requisitioned is necessary, the Fisheries Inspection Authority (central and local) shall request the State Treasury at the transaction location to temporarily advance funds in accordance with the expenditure control regulations, while requiring the organizations and individuals to provide relevant documents for payment in accordance with this Circular;

d) Based on the current policies and regulations of the State, the approval decision of the competent authority, and the provisions of this Circular, the budgetary unit assigned the direct payment responsibility shall withdraw the budget from the State Treasury to pay the organizations and individuals mobilized and requisitioned the actual and valid costs incurred during the execution of the tasks.

Chapter III

IMPLEMENTATION

Article 6. Responsibilities of the agency entrusted with paying costs to implement mobilization orders

1. Take the lead in coordinating with relevant agencies and units to verify and appraise the files of organizations and individuals directly participating or having assets and means mobilized;

2. Guide and pay costs to organizations and individuals implementing mobilization orders for related expenses according to regulations, specifically:

a) For the Central Fisheries Surveillance Agency: Aggregate and submit to the Minister of Agriculture and Rural Development for approval and payment of costs to organizations and individuals mobilized in accordance with Article 4 of this Circular.

b) For local Fisheries Surveillance Agencies: Aggregate and submit to the Chairman of the People's Committee of the province for approval and payment of costs to organizations and individuals mobilized in accordance with Article 4 of this Circular.

Article 7. Responsibilities of organizations and individuals mobilized

1. Comply with mobilization orders issued by authorized persons;

2. Provide vessels and means meeting operational conditions to implement mobilization orders.

3. Provide settlement documents for costs incurred in implementing mobilization orders in accordance with guidance from the Fisheries Surveillance Agency (Central, Local).

Article 8. Effective Date

1. This Circular takes effect from January 1, 2019.

2. Circular Jointly Issued No. 31/2014/TTLT-BNNPTNT-BTC dated September 6, 2014 by the Ministry of Finance and Agriculture and Rural Development guiding management and use of fisheries operation funds and payment of costs to implement mobilization orders issued by authorized persons shall cease to be effective from the date this Circular takes effect.

3. In cases where special expenses arise during implementation that are not provided for in government documents, Prime Minister's Decisions, Ministry of Finance regulations, and this Circular; the Provincial People's Council shall consider and decide in accordance with budget capacity as stipulated in Clause 3, Article 21 of Government Decree No. 163/2016/NĐ-CP dated December 21, 2016 detailing certain provisions of the State Budget Law.

4. During implementation, if difficulties or obstacles arise, agencies and units are requested to report to the Ministry of Finance for coordination in resolving them./.