Circular No. 124/2021/TT-BTC guiding the financial mechanism, management, and use of funds for the Program to support the development of collective economic organizations and cooperatives during the period of 2021-2025 issued together with Decision No. 1804/QĐ-TTg dated November 13, 2020 of the Prime Minister.

CIRCULAR

GUIDELINES FOR THE FINANCIAL MECHANISM, MANAGEMENT, AND USE OF FUNDS FOR THE PROGRAM TO SUPPORT THE DEVELOPMENT OF COLLECTIVE ECONOMIES AND COOPERATIVES IN THE PERIOD 2021-2025 ISSUED ACCOMPANYING DECISION NO. 1804/QĐ-TTg ON NOVEMBER 13, 2020 OF THE PRIME MINISTER

Pursuant to the Law on Cooperatives dated November 20, 2012;

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

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

Pursuant to Decree No. 193/2013/NĐ-CP dated November 21, 2013 of the Government detailing certain provisions of the Law on Cooperatives;

Pursuant to Decree No. 107/2017/NĐ-CP dated September 15, 2017 of the Government amending and supplementing certain provisions of Decree No. 193/2013/NĐ-CP dated November 21, 2013 of the Government detailing certain provisions of the Law on Cooperatives;

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;

Implementing Decision No. 1804/QĐ-TTg dated November 13, 2020 of the Prime Minister approving the Program to Support the Development of Collective Economies and Cooperatives in the period 2021-2025;

Implementing Decision No. 1318/QĐ-TTg dated July 22, 2021 of the Prime Minister approving the plan for the development of collective economies and cooperatives in the period 2021-2025;

The Minister of Finance hereby issues this Circular amending and supplementing certain Articles of Circular No. 133/2015/TT-BTC dated August 31, 2015, issued by the Minister of Finance guiding the financial management mechanism for the Vietnam Chamber of Commerce and Industry (hereinafter referred to as Circular No. 133/2015/TT-BTC).

The Minister of Finance issues this Circular guiding the financial mechanism, management, and use of funds for the Program to Support the Development of Collective Economies and Cooperatives in the period 2021-2025 issued accompanying Decision No. 1804/QĐ-TTg dated November 13, 2020 of the Prime Minister.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides the level of support and the financial support mechanism for establishing new, consolidating collective economic organizations and cooperatives; supporting the enhancement of capacity and awareness in the collective economy sector; operating information data systems, promoting, and supporting collective economies according to Decision No. 1804/QĐ-TTg dated November 13, 2020 of the Prime Minister approving the Program to Support the Development of Collective Economies and Cooperatives in the period 2021-2025 (hereinafter referred to as Decision No. 1804/QĐ-TTg dated November 13, 2020 of the Prime Minister).

Article 2. Applicability

1. Cooperatives, Cooperative Federations, and individuals belonging to the supported target groups that meet the specific criteria of each support content as stipulated in the Program to Support the Development of Collective Economies and Cooperatives in the period 2021-2025 approved by the Prime Minister under Decision No. 1804/QĐ-TTg.

2. Agencies and organizations related to the implementation of the Program to Support the Development of Collective Economies and Cooperatives in the period 2021-2025.

Article 3. Principles of Support

1. Based on the field, area, socio-economic development conditions in each period, the level of development of collective economic organizations, and the budget's balancing capacity, ministries and sectors performing state management functions over cooperatives according to their assigned state management fields, provincial People's Committees (hereinafter referred to as Provincial People's Committee) shall aggregate needs and develop support plans according to the program contents, specifying the support content and specific levels of support, ensuring they do not exceed the scope and maximum levels of support as prescribed in this Circular.

2. Funds for implementing the support program for the development of collective economies and cooperatives in the period 2021-2025 must be managed and used for the intended purpose and for the designated beneficiaries.

3. For expenditure items without specified funding levels, payment shall be made based on actual occurrences (with valid receipts and vouchers), but must remain within the approved budget estimate for support funds.

Article 4. Source of Funds

The source of support funds is as provided in Decision No. 1804/QĐ-TTg dated November 13, 2020 of the Prime Minister.

Chapter II

SPECIFIC PROVISIONS

Section 1

SUPPORT FOR THE ESTABLISHMENT OF NEW AND STRENGTHENING OF COLLECTIVE ECONOMIC ORGANIZATIONS AND COOPERATIVES

Article 5. Objectives and sources of funding for establishing new and consolidating collective economic organizations and cooperatives

The objectives and sources of funding for establishing new and consolidating collective economic organizations and cooperatives shall be implemented according to Clause 1, Section III of the Program on Supporting the Development of Collective Economic Organizations and Cooperatives for the period 2021-2025 issued together with Decision No. 1804/QĐ-TTg dated November 13, 2020 of the Prime Minister.

Article 6. Contents of support for establishing new and consolidating collective economic organizations and cooperatives

1. Organizing training courses, providing information, consulting, and disseminating laws and regulations on collective economy and cooperatives.

a) Expenditure for organizing centralized training courses: Implemented in accordance with the conference expense regulations stipulated in Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Minister of Finance on conference expense and work-related travel expense systems and specific expenditure levels for such expenses for units directly under provincial People's Councils and centrally-administered municipalities. Payment for lecturers and speakers' remuneration and other expenses shall be carried out in accordance with the lecturer and speaker remuneration levels prescribed in Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Minister of Finance guiding the preparation, management, use, and settlement of training and cadre development funds.

b) Expenditure for disseminating laws and regulations on collective economy and cooperatives:

- Expenditure for compiling outlines, introducing Laws, Ordinances, specialized legal documents, and reference materials on collective economy and cooperatives shall be carried out in accordance with Circular No. 76/2018/TT-BTC dated August 17, 2018 of the Minister of Finance guiding the content and expenditure levels for building training programs and compiling textbooks for higher education and vocational training;

- Expenditure for creating electronic information to serve the dissemination of laws: Implemented in accordance with Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Minister of Finance guiding the expenditure levels for creating electronic information to maintain the regular operation of state budget-funded agencies and units.

2. Heads of agencies authorized to allocate budgets for implementing tasks related to law dissemination shall be responsible for selecting forms, products, and content of communication information and approving the budget for implementing tasks within the allocated budget range according to their authority, ensuring compliance with policies and systems, economy, effectiveness, and conformity with legal provisions on bidding, ordering, and assigning tasks.

3. Support for advising on drafting or amending charters; guiding and implementing procedures to reorganize and consolidate the operations of collective economic organizations and cooperatives in accordance with current regulations.

a) For civil servants and public officials performing advisory tasks: They shall be reimbursed for travel expenses according to the current system.

b) For instructors and non-civil servant collaborators:

- Remuneration: VND 60,000 per hour of direct guidance;

- Travel expenses: Maximum VND 50,000 per day for round-trip travel. In cases where guidance is conducted at a distance requiring overnight stays, they shall be reimbursed for travel expenses as if they were civil servants on official business according to regulations.

Section 2

SUPPORT FOR IMPROVING CAPACITY AND AWARENESS IN THE COLLECTIVE ECONOMIC SECTOR

Article 7. Objectives, conditions, sources of funding, and levels of support for enhancing capacity and awareness in the collective economic sector

The objectives, conditions, sources of funding, and levels of support for enhancing capacity and awareness in the collective economic sector shall be implemented in accordance with Clause 2, Section III of the Program on Supporting the Development of Collective Economic Organizations and Cooperatives during the period of 2021-2025 issued together with Decision No. 1804/QĐ-TTg dated November 13, 2020 of the Prime Minister.

Article 8. Contents of support for enhancing capacity for civil servants and public officials working in state management agencies of collective economy, the Federation of Trade Unions, associations, social organizations, political organizations, lecturers teaching collective economy in universities, colleges, and vocational schools.

1. Granting scholarships for long-term domestic and international training and research on cooperatives and related fields that directly support state management of collective economy: Implemented in accordance with Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Minister of Finance guiding the preparation of budgets, management, and utilization of funds for training and capacity building for cadres, civil servants, and public officials.

2. Granting short-term overseas training scholarships and organizing short-term training and seminar programs domestically: Implemented in accordance with Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Minister of Finance guiding the preparation of budgets, management, and utilization of funds for training and capacity building for cadres, civil servants, and public officials.

Article 9. Contents of support for enhancing capacity for members and workers engaged in management, technical, and professional work in collective economic organizations (members and workers of collective economy).

1. Training support contents

Provide financial support for accommodation expenses for trainees at least equal to 1.5 times the minimum regional wage per training course. Specific expenditure levels must be decided by the Provincial People's Councils in accordance with the local budget balance capability. In cases where the training course duration is less than one month, support will be provided based on the actual number of days participating in the training course (26 days/month).

2. Capacity-building support contents

a) Members and workers of collective economic organizations attending capacity-building classes will be supported with costs for purchasing mandatory study materials; travel expenses from their office to the place of study (excluding air tickets), food expenses, and lodging expenses according to Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Minister of Finance regarding regulations on travel expenses and conference expense reimbursement.

b) Costs for organizing and managing classes: Implemented in accordance with the provisions on organizing capacity-building classes for civil servants and public officials as stipulated in Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Minister of Finance guiding the preparation of budgets, management, and utilization of funds for training and capacity building for cadres, civil servants, and public officials.

Article 10. Contents of support for attracting young laborers to work in collective economic organizations

Monthly support level must be at least 1.5 times the minimum regional wage. Specific expenditure levels must be decided by the Provincial People's Councils in accordance with the local budget balance capability.

Article 11. Contents of support for building an online training system for collective economy

1. Expenditure for developing the framework and content of online training programs: Implemented in accordance with Circular No. 76/2018/TT-BTC dated August 17, 2018 of the Minister of Finance guiding the content and levels of expenditure for developing training programs and compiling textbooks for higher education and vocational training.

2. Expenditure for implementing online training on collective economy: Implemented in accordance with Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Minister of Finance guiding the preparation of budgets, management, utilization, and settlement of funds for training and capacity building for cadres, civil servants, and public officials.

3. Expenditure for developing electronic data frameworks and content of online training programs; operation and maintenance of online training information websites: Implemented in accordance with Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Minister of Finance guiding the levels of expenditure for creating electronic information to maintain the regular operations of state budget-funded agencies and units.

Section 3

SUPPORT FOR OPERATING INFORMATION SYSTEMS, DATA, PUBLICITY, AND ASSISTANCE IN COLLECTIVE ECONOMY

Article 12. Object, sources of funding for operating the information data system, propaganda, and support for collective economy

The object and sources of funding for operating the information data system, propaganda, and support for collective economy shall be implemented in accordance with the provisions at point a and point c, Clause 3, Section III of the Program to Support the Development of Collective Economy and Cooperatives during the period of 2021-2025 issued together with Decision No. 1804/QĐ-TTg dated November 13, 2020 of the Prime Minister.

Article 13. Content of support for operating the information data system, propaganda, and support for collective economy

1. Expenditure on operating and maintaining the electronic news website on collective economy: Implemented in accordance with the provisions of Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Minister of Finance guiding the level of expenditure for creating electronic information to maintain the regular operation of agencies and units using state budget funds.

2. Expenditure on managing the database on collective economy connected to the business registration system, financial reports, and audit reports: Implemented in accordance with the regulations on information technology application activities using recurrent expenditure from state budget funds stipulated in Decree No. 73/2019/NĐ-CP dated September 5, 2019 of the Government on management of investment in information technology application using state budget funds.

Section 4

ESTABLISHMENT OF BUDGET PROJECTIONS, IMPLEMENTATION AND SETTLEMENT OF SUPPORT FUNDS

Article 14. Establishment of budget projections, utilization and settlement of funds

1. Based on the Plan for the Development of Collective Economy and Cooperatives during the period of 2021-2025 approved by the Prime Minister, the annual plan for the development of collective economy and cooperatives; ministries, sectors, localities shall establish budget projections to implement tasks according to plans already approved by competent authorities, which shall be consolidated in their annual budget projections and submitted to relevant authorities in accordance with the Law on State Budget, guiding documents of the Law, management and operational regulations of National Target Programs, and principles, criteria, and allocation quotas for implementing National Target Programs.

2. The Ministry of Planning and Investment shall base on Decision No. 1804/QĐ-TTg dated November 13, 2020 of the Prime Minister and the provisions of this Circular to aggregate the funding requirements of ministries, sectors, and localities.

Article 15. Implementation of budget projections and payment, settlement of funds

The implementation and payment, settlement of funds for supporting collective economy and cooperatives shall be carried out in accordance with the Law on State Budget and guiding documents.

Chapter III

INSPECTION, SUPERVISION, REPORTING REGIME

Article 16. Inspection and supervision work

1. For expenditures under local budgets: Provincial People's Committees shall assign the Department of Finance to take the lead, coordinate with the Department of Planning and Investment and related agencies to supervise, periodically or unexpectedly inspect and evaluate the situation of management and use of funds to enhance capacity, awareness, establishment of new, consolidation of economic organizations and cooperatives within their jurisdiction.

2. For expenditures under central budgets: The Ministry of Finance shall take the lead, coordinate with the Ministry of Planning and Investment and related agencies to periodically or unexpectedly inspect and evaluate the implementation situation of units assigned the support plan.

Article 17. Reporting System

1. Annually, ministries, sectors, central agencies, provincial People's Committees shall have the responsibility to report and evaluate the implementation situation of support for establishing new, consolidating economic organizations and cooperatives; enhancing capacity and awareness for the collective economy sector; operating the information data system, propaganda, and support for collective economy.

2. Content of the report: In accordance with the Outline at Appendix No. 01 and the Reporting Forms at Appendices No. 02 and 03 attached to this Circular.

3. Method of sending and receiving reports: Annual reports shall be presented in paper form or electronic copies and sent through one of the following methods: direct delivery; postal service; through the software system interconnected between ministries, sectors, and localities.

4. Time for finalizing report data and deadline for submitting reports:

a) Annual periodic reports are calculated from December 15 of the year prior to the reporting period to December 14 of the reporting period.

b) Reports shall be submitted to the Ministry of Planning and Investment, the main management agency of the National Target Program, before December 20 each year to be aggregated and submitted to the Ministry of Finance before December 25 each year.

Article 18. Transitional Provisions

For the contents of support for establishing new, consolidating economic organizations and cooperatives; enhancing capacity and awareness for the collective economy sector according to the Plan for the Development of Collective Economy and Cooperatives during the period of 2021-2025 being implemented but not yet supported, this Circular shall apply.

Chapter IV

IMPLEMENTING PROVISIONS

Article 19. Effective Date

1. This Circular takes effect from February 14, 2022.

2. Repeal Circular No. 340/2016/TT-BTC dated December 29, 2016 of the Minister of Finance guiding the level of support and financial mechanism for training human resources of cooperatives, establishing new cooperatives, and restructuring cooperative operations under the Program to Support the Development of Cooperatives during the period of 2015-2020.

3. In cases where the expenditure levels referred to in the legal documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the corresponding amended or supplemented documents.

4. During the implementation process, if there are difficulties, ministries, sectors, provincial People's Committees, and economic organizations and cooperatives are advised to reflect them to the Ministry of Finance and the Ministry of Planning and Investment for research and appropriate amendments and supplements./.