Decision No. 1101-QD/LB On the Collection of Forest Nurture Fees

Pursuant to …;

JOINT MINISTRY OF FORESTRY - FINANCE DECREE NO. 1101/QĐ-LB DATED OCTOBER 23, 1981 ON THE COLLECTION OF FOREST NURTURE FUND

MINISTER OF FORESTRY MINISTER OF FINANCE

Pursuant to the Ordinance on forest protection;

Pursuant to Resolution No. 155-CP dated October 3, 1973 of the Council of Ministers on the implementation of the Ordinance on forest protection;

To implement Article 3 of Decision No. 88-HĐBT dated September 24, 1981 of the Council of Ministers on the establishment of the forest nurture fund;

Given that forests and forest land are the property of all people. Economic organizations, state agencies, people's armed forces, collectives, or individuals, including residents of communes where there are forests, have the responsibility to protect the forests. When permitted to enter the forest for logging timber, collecting forest products, hunting wild animals, etc., they must pay a certain amount of money to the State for the purpose of protecting and developing the forests. This money is called the forest nurture fund, replacing the current sale quota of forest products.

Pursuant to …;

Article 1. The rate of collection of the forest nurture fund shall be uniformly applied throughout the country without distinction between natural forests and planted forests. Specifically as attached in the appendix.

Article 2. Units or individuals permitted to extract the following forest products are exempted or granted reductions in payment of the forest nurture fund:

1. Exempted from paying the forest nurture fund entirely:

- Hollow, rotten wood, etc., not meeting the standards for round timber;

- Thinned wood in planted forests according to the correct planting procedures;

- Firewood and branches collected by commune residents in areas with forests for personal use, not for sale or exchange;

- Products grown by units, agencies, collectives, or individuals on barren hills, when taken back for personal use.

2. Reduced by 50% of the collection rate of the forest nurture fund:

- Utilized wood from places permitted to clear-cut or improve the forest with a diameter at breast height under 25 cm;

- Branches and tops of trees utilized by state-owned forestry enterprises with a diameter at breast height under 25 cm;

- Products extracted from cooperative or production group forests managed and operated by the state, which are allowed to retain for use;

- Products obtained from forest land (land around roads, dikes, canals, etc., planted by the people on forest land) retained for family use;

- Timber and other products that people in communes with forests are licensed to extract for household purposes.

3. Forestry enterprises and state-owned forestry enterprises extracting forest products with planned losses approved will have the Ministry of Forestry examine and decide on the level of exemption or reduction of the forest nurture fund to allow the unit to operate normally in production and business.

Article 3. Products of plants along roads, dikes, canals, etc., as well as trees planted by the people on public land are not subject to this decision and the specific rates of collection for those who extract these products will be determined by the People's Committee of provinces, cities, and centrally administered municipalities based on the specific circumstances, but the maximum rate may only be up to 50% of the collection rate of the forest nurture fund, and the entire revenue from this collection will be allocated to the local budget (the ratio of allocation to provincial, district, and commune budgets will be determined by the People's Committee of provinces, cities, and centrally administered municipalities).

Article 4. The Joint Ministry assigns the system of people's forest rangers to implement the collection of the forest nurture fund and handle cases of violations of forestry laws. From now on, the system of entrusting the collection of the forest nurture fund in any form is abolished.

People's forest rangers must take strict measures to inspect and supervise, organize the full and timely collection and payment of the forest nurture fund according to policy and regulations, while also taking measures to prevent revenue loss and other negative phenomena in the work of collection and payment of the forest nurture fund.

Article 5. The forest nurture fund must be included in the tasks and plans of state-owned forestry enterprises extracting forest products and settled through the balanced profit of the enterprise.

The collection and payment of the forest nurture fund shall be carried out either at the stump or at warehouse 1 as decided by the Ministry of Forestry (upon the proposal of the People's Forest Ranger Bureau and based on the specific situation of each place).

Forestry enterprises and state-owned forestry enterprises extracting forest products must pay the forest nurture fund according to the actual amount determined by the people's forest rangers at the stump or at warehouse 1. Monthly and quarterly, the unit must settle the amount collected and paid and adjust the plan for the next period.

In case of objective factors causing losses, the unit must promptly request the Ministry of Forestry to review and adjust the enterprise's profit plan.

State economic organizations outside the forestry sector, state agencies, people's armed forces, collective units, or individuals permitted to extract main products such as timber, firewood, bamboo, reeds, etc., must pay the forest nurture fund immediately upon obtaining the extraction permit. After completion of extraction, the people's forest rangers must confirm on-site, and the extractor will settle any outstanding forest nurture fund if there is a difference.

For other types of forest products and forest specialties that residents of communes with forests are permitted to extract for personal use or for sale on the market, the extractor must pay the forest nurture fund at the nearest people's forest ranger station or post. If sold directly to state agencies authorized to purchase, the purchasing agency will pay the forest nurture fund.

Only after completing the necessary procedures and paying the forest nurture fund in full, the unit or individual may remove the extracted product from the forest and transport it elsewhere. For round timber, in addition to the general procedures, it must also bear the stamp of the people's forest ranger managing the area to be considered as legally extracted forest product.

Article 6. Rewards and disciplinary actions:

State-owned forestry enterprises, people's forest rangers, state agencies, people's armed forces, collective organizations, or individuals who achieve significant results in forest management and protection, concentrated afforestation, tree planting, and fully comply with forestry laws, policies, and systems for collection and payment of the forest nurture fund will be appropriately rewarded, conversely, if they violate, they will be punished strictly according to the severity of the offense (guidelines will be issued later).

Article 7. The forest nurturing fund, after deducting 10% for submission to the local budget (category 1 - Clause 36, type II - revenue from forestry affairs, the ratio of submission to provincial and district budgets shall be determined by the People's Committee of the province, city, or special administrative region), the remaining 90% of the forest nurturing fund shall be uniformly managed by the Ministry of Forestry (temporarily submitted to account number 0000-649-73 for dedicated fund deposits of the Ministry of Forestry at the State Bank in Hai Ba Trung District, Hanoi City).

Article 8. This Decision takes effect from October 1, 1981. All previous regulations that conflict with this Decision are hereby abolished. After reaching consensus with the Ministry of Finance, the Ministry of Forestry will provide specific guidelines for implementing this Decision.

ANNEX

ON THE LEVEL OF COLLECTION FOR FOREST NURTURING FUND

(Annexed to Decision No. 1101-QĐ/LB dated October 23, 1981

of the Joint Ministry of Forestry - Finance)