Joint Circular No. 12/2014/TTLT-BTC-BNNPTNT guiding the management and use of state budget funds for the implementation of the National Forest Inventory and Census Project for the period 2013-2016.

This Circular provides detailed regulations on forest inventory and census activities and financial management for the National Forest Inventory and Census Project for the period 2013-2016. It includes contents such as general activities serving the project, project outcomes, economic and technical norms, funding sources, budget preparation, execution, and settlement.

Số hiệu12/2014/TTLT-BTC-BNNPTNT
Loại văn bảnJoint Circular
Cơ quan ban hànhMinistry of Finance
Người kýHà Công Tuấn Cơ Quan Ban Hành Bộ Nông Nghiệp Và Phát Triển Nông Thôn Chức Danh Thứ Trưởng Người Ký Nguyễn Thị Minh — Thứ trưởng
Cập nhật19/06/2026
NgànhFinance; Agriculture and Rural Development
Lĩnh vựcFinancial Miscellaneous
Ngày ban hành24/01/2014
Ngày áp dụng20/03/2014
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

This Circular provides detailed regulations on forest inventory and census activities and financial management for the National Forest Inventory and Census Project for the period 2013-2016. It includes contents such as general activities serving the project, project outcomes, economic and technical norms, funding sources, budget preparation, execution, and settlement.

Đối tượng áp dụng

State agencies and public service units related to forest inventory and census activities and financial management for the National Forest Inventory and Census Project for the period 2013-2016.

Các điểm cốt lõi

  • Economic and technical norms for forest inventory and census are determined based on the scale of forest area and the number of group I and II forest owners.
  • The central government budget funds tasks carried out by the Ministry of Agriculture and Rural Development, the Ministry of Public Security, and the Ministry of Defense; local government budgets fund forest censuses conducted by localities.
  • Budget preparation, payment, and settlement of expenses for public services are specifically guided in this Circular.
  • sourceoffunds
  • 1. Central Government Budget 2. Local Government Budget 3. Funding from Group II Forest Owners 4. Other Sources of Funds (if any)

🌐 Tác động xã hội từ văn bản này

  • To enhance forest management and protection through forest inventory and census activities.
  • To provide accurate data on forest area and quality for the development of environmental policies and sustainable development.

❓ Câu hỏi thường gặp

When does this Circular take effect?

This Circular takes effect from March 20, 2014.

Who is primarily responsible for conducting the forest inventory and census?

The Ministry of Agriculture and Rural Development is primarily responsible for conducting the forest inventory and census.

Toàn văn

Ministry of Finance - Ministry of Agriculture and Rural Development
and Rural Development

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 12/2014/TTLT-BTC-BNNPTNT
Hanoi, January 24, 2014

JOINT CIRCULAR

Hguiding the management and use of state budget funds for the implementation of the Project "Comprehensive Forest Inventory and Assessment National Program 2013-2016"Project "Comprehensive Survey and Inventory of Forests for the 2013-2016 Period", amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPto goonu tra, inventorydevelopmentof the national forest inventory for the period 2013-2016"

___________________ 

Pursuant to DecreeNo. Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government stipulating mechanismsi Pursuant to Decree No. 48/2015/NĐ-CP dated May 15, 2015 of the Government detailing certain provisions of the Higher Education Lawi The Minister of Natural Resources and Environment and the Minister of Finance issue this Circular regulating management, allocation, advance payment, and reimbursement of costs for measuring and determining the area of land violations.

Pursuant to DecreeNo. Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating functions, tasks, and regulationsJune 2024;Decree No. 11/2008/ND-CP of the Government stipulates the functions, tasks, and organizational structure for the Comprehensive Survey and Inventory of Forests for the 2013-2016 Period;onThe Director of the Office, Heads of Payment Department, Heads of units under the State Bank of Vietnam; credit institutions, foreign bank branches, payment switching organizations, electronic transaction settlement organizations are responsible for implementing this Circular.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsu t, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP chức của Bộ Tài chính"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."c) Supplementing point c of Clause 3 as follows:

Pursuant to DecreeNo. Decree No. 199/2013/NĐ-CP dated November 16, 2013 of the Government stipulating functions, tasks, and regulationsonof the State Treasury;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Pursuant to the Plant Protection and Quarantine Law promulgated on November 25, 2013;developmentAt the proposal of the Director of the Plant Protection Department, the General Director of the Fisheries General Department, and the Director of the Livestock Production Department;

Article 1. Amending some articles of Circular No. 17/2012/TT-BYT dated October 24, 2012 issued by the Minister of Health on the issue and use of the Birth Certificate.No. Decision No. 594/QĐ-TTg dated April 15, 2013 of the Prime Minister approving the Project "Comprehensive Forest Inventory and Assessment National Program 2013-2016";, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPon conducting the national forest inventory for the period 2013-2016”;

The Minister of Finance and the Minister of Agriculture and Rural Development issue this Circular to guide the mechanism for managing and using state budget funds to support the implementation of the Project "Comprehensive Forest Inventory and Assessment National Program 2013-2016" (hereinafter referred to as the Comprehensive Forest Inventory Project). trThe Minister of Agriculture and Rural Development issued Circular guiding the management and use of state budget funds to implement the Project "Comprehensive Survey and Inventory of Forests for the 2013-2016 Period" (hereinafter referred to as the Comprehensive Survey and Inventory of Forests Project);, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPto goonu tra, inventorydevelopmentof the national forest inventory for the period 2013-2016" (hereinafter referred to as the National Inventory Project)onof the forest inventory.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular guides the mechanism for managing and using state budget funds to support the implementation of the Comprehensive Forest Inventory Project.

Article 2. This Circular applies to agencies, units, organizations, households, and community residents involved in the management and use of funds for implementing the Comprehensive Forest Inventory Project as prescribed in Decision No. 594/QĐ-TTg dated April 15, 2013 of the Prime Minister approving the Project "Comprehensive Forest Inventory and Assessment National Program 2013-2016".The Prime Minister approved the Project "Comprehensive Survey and Inventory of Forests for the 2013-2016 Period".

Article 2. Interpretation of Terms

In this Circular, the following terms are understood as follows:

Point 1. Forest owners as defined in Clause 4, Article 3 of the Law on Protection and Development of Forests.

Point 2. Group I forest owners: households, individuals, and community residents (including villages, groups of households, and community organizations).

Point 3. Group II forest owners: forest protection and special-use forest management boards; state-owned timber enterprises (limited liability companies); military units; private enterprises; foreign enterprises, and other forest owners who organize inventory according to the prescribed forms, based on technical support, guidance on inventory, and provision of information on forest survey results.

Article 3. Contents of expenditure for forest survey work:

Point 1. Expenditure for preparatory work

a) Collecting and processing information from various maps for forest survey and inventory;

b) Receiving and processing satellite SPOT images for forest survey;

c) Preparing reports evaluating processed data to ensure accuracy and consistency of the data;

d) Developing reporting forms, field investigation forms, and related materials;

3. The average level of support is 100 thousand VND/hectare/year based on the total area of special-use forests assigned to ministries and localities for management.

Point 2. Expenditure for survey activities to build current forest status maps

a) Developing key image interpretation models;

b) Conducting internal image interpretation;

c) Conducting external field checks;

d) Preparing survey reports and map product history records.

3. The average level of support is 100 thousand VND/hectare/year based on the total area of special-use forests assigned to ministries and localities for management.

Point 3. Expenditure for survey activities on forest stock

a) Determining average stock for different forest conditions;

b) Summarizing total stock for each forest condition.

Point 4. Developing supporting materials for forest inventory at provincial level:

a) Compiling current status maps for forest inventory at village level for Group I and Group II forest owners and commune People's Committees;

b) Inventory forms and guidance materials.

Article 4. Contents of expenditure for forest inventory work:

Point 1. Preparation of materials for inventory:

a) Receiving survey results and materials for forest inventory (including current status maps for forest inventory and lists of forest compartments and land use categories); inventory guidance materials and forms for inventory activities;

b) Printing, duplicating, and distributing forms, maps, and other materials, and inventory guidance materials to Group II forest owners and administrative units at the provincial level.

Point 2. Activities related to area inventory:

a) Inventory of Group I forest owners; Commune People's Committee

- Organizing village meetings to disseminate and guide the completion of inventory forms; determining preliminary boundaries of forests and lands for each forest owner or group of owners;

- Verifying additional field characteristics of forest compartments: status, stock, and boundaries of each group of owners;

- Compiling lists of compartments to be inventoried for each forest owner; completing field data and maps;

- Inspecting inventory activities;

- Handing over inventory products.

b) Inventory of Group II forest owners

- Reviewing forest and land boundaries of forest owners;

- Adjusting boundaries of forest compartments with changes (if any);

- Supplementing and correcting information for compartments to be inventoried regarding compartment characteristics into their own lists of compartments;

- Inspecting results;

- Handing over inventory products of forest owners.

Point 3. Activities related to stock inventory:

a) Comparing stock of each compartment status and stock recorded in the inventory form of forest owners with the surveyed average stock;

b) Supplementing stock inventory of compartments with significant errors;

c) Calculating average stock per hectare, per compartment, and per forest owner.

Point 4. Consolidation of forest inventory results

a) Village-level inventory data and materials are compiled from forest owners' investigation and inventory forms;

b) District-level inventory data and materials are compiled from village-level data and Group II forest owners;

c) Provincial-level inventory data and materials are compiled from district-level data and Group II forest owners;

Point 5. Expenditure for establishing forest management files.

Article 5. Common Activities Serving the Project

1. Expenditure for the activities of the Steering Committee's permanent office for the National Forest Inventory and Census from 2013 to 2016

a) Preparation of software and guidebooks, installation; training materials and procurement of equipment for forest inventory and census;

b) Training for forest inventory and census for provincial-level officials;

c) Independent project supervision consultancy fees;

d) Conferences to launch and conclude the project;

đ) Compilation of national forest inventory results aggregated from provincial data;

e) Construction of information management systems for forest data and maps nationwide;

g) Other expenses (if any).

2. Expenditure for the activities of the provincial-level Steering Committee for Forest Census

a) Conferences to launch and accept the forest census at the local level;

b) Training for forest census for district-level officials and group II forest owners;

c) Aggregation of provincial-level forest census results;

d) Establishment of forest management files for the locality;

3. The average level of support is 100 thousand VND/hectare/year based on the total area of special-use forests assigned to ministries and localities for management.

The expenditure serving the Project's activities shall be in accordance with current regulations applicable to state agencies and public institutions.

Article 6. Outcomes of the Project

As stipulated in Section IV, Article 1 of Decision No. 594/QĐ-TTg, wherein:

1. Forest census products at each level are accepted by administrative authorities;

2. The outcomes of the forest inventory and census are accepted and summarized in reports by the Ministry of Agriculture and Rural Development; The Prime Minister announces the results;

3. Forest management files according to forest owners and administrative levels (commune, district, province).

Article 7. Economic and Technical Standards for Forest Inventory and Census

1. Based on the general economic and technical standards for national forest inventory and census during the period 2012-2015 issued by the Minister of Agriculture and Rural Development under Decision No. 690/QĐ-BNN-TCCB dated April 1, 2013, and other current State regulations. The Ministry of Agriculture and Rural Development provides detailed guidance on economic and technical standards for forest inventory and census applicable to each province, consistent with the scale of forest area, number of group I forest owners, commune People's Committees, group II forest owners, and the contents of expenditures specified in this Circular, to serve as the basis for determining the budget for forest inventory and census.

2. For the forest areas where tasks have been carried out to support payments for forest environmental services in provinces and cities as prescribed in Decision No. 380/QĐ-TTg dated April 10, 2008 of the Prime Minister on pilot policies for forest environmental services; Decree No. 99/2010/NĐ-CP dated September 24, 2010 of the Government on policies for payments for forest environmental services, if these tasks meet the requirements of the forest inventory and census project, they will not be included in the cost calculation for the census. 

Article 8. Sources of Funding for the Project

1. Central government budget for tasks implemented by the Ministry of Agriculture and Rural Development, the Ministry of Public Security, and the Ministry of Defense.

2. Local government budget for forest census tasks implemented by localities.

For localities that cannot balance their budgets independently and for Quảng Ngãi Province: Based on annual balancing capacity, the central government budget will provide maximum support up to 70% of the local budget estimate for implementing the forest census approved by the Ministry of Agriculture and Rural Development. The remaining localities must ensure funding from their own local budgets.

3. Funding for forest census by group II forest owners is as follows:

a) Special-use forest management boards, protective forest management boards, and public institutions are allocated within their annual budget estimates;

b) Limited liability companies/forest farms; enterprises; joint ventures are self-funded and recorded as unit costs.

4. Other sources of funding (if any).

Article 9. Establishment, Implementation, and Settlement of State Budget

The preparation of budget estimates, payments, and settlement of operating expenses shall be carried out in accordance with Circular No. 59/2003/TT-BTC dated June 26, 2003, issued by the Ministry of Finance to guide the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003, of the Government detailing and guiding the implementation of the Law on State Budget; and Circular No. 01/2007/TT-BTC dated January 2, 2007, issued by the Ministry of Finance guiding the examination and approval of annual settlements for administrative agencies, public institutions, organizations supported by the state budget, and budgets at all levels. This circular supplements the following contents:

1. On Budget Preparation:

a) The Ministry of Agriculture and Rural Development, based on the progress of implementing the Project each year, according to the total amount of funds for implementing the Project decided by the Prime Minister and guided by this Circular, the Ministry of Agriculture and Rural Development, the Ministry of National Defense, and the Ministry of Public Security shall prepare the budget estimate for forest survey and inventory costs. The Ministry of Agriculture and Rural Development shall compile the Project implementation funds and submit them to the Ministry of Finance for review and consolidation, and then submit to the competent authority for decision in accordance with the provisions of the State Budget Law.

b) Each year, based on the progress of forest inventory as guided by the Ministry of Agriculture and Rural Development and this Circular, the People's Committee of the province shall approve and allocate from the provincial budget to implement it.

For localities facing difficulties in their budget to carry out the task of forest inventory, the locality shall prepare the budget estimate for forest inventory (including the amount of funds to be implemented from the provincial budget and the funds requested to be supported by the central budget), report to the Ministry of Agriculture and Rural Development for examination and approval, and submit to the Ministry of Finance for verification and submission.

2. Control of Expenditure at the State Treasury: The control system of expenditure at the State Treasury shall be implemented in accordance with current regulations; the basis for the State Treasury to make payments shall be as follows:

a) For Forest Survey

- The budget estimate for forest survey costs has been approved by the competent authority;

- The acceptance certificate of the results of the forest survey by the competent authority;

- Authorized by the head of the agency or unit conducting the survey or the person authorized to approve payment.

b) For Forest Inventory:

- The budget estimate for forest inventory costs has been approved by the competent authority;

- The inventory results at each level have been accepted by the administrative agency; Forest management files have been confirmed by the forest owners and administrative levels;

- Authorized by the head of the agency or unit conducting the inventory or the person authorized to approve payment.

During the period of conducting forest surveys and inventories, and compiling forest management files, agencies and units may temporarily receive 70% of the funds according to the approved budget estimate. The remaining funds will be paid after the tasks have been accepted.

Article 10. Effective Date

This Circular takes effect from March 20, 2014.

In the course of implementation, if there are difficulties or obstacles, please reflect them to the Ministry of Finance and the Ministry of Agriculture and Rural Development for research and appropriate amendments.

DEPUTY MINISTER
Ministry of Agriculture and Rural Development
DEPUTY MINISTER
(Signed)
Hà Công Tuấn
DEPUTY MINISTER
ministry of finance
DEPUTY MINISTER
(Signed)
Nguyen Thi Minh

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12/2014/TTLT-BTC-BNNPTNT
Joint Circular No. 12/2014/TTLT-BTC-BNNPTNT guiding the management and use of state budget funds for the implementation of the National Forest Inventory and Census Project for the period 2013-2016.
In effect

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