Joint Circular No. 126/2003/TTLT-BTC-TLĐ amends Joint Circular No. 76/1999/TTLT/BTC-TLĐ dated June 16, 1999 guiding the allocation and payment of trade union funds.

JOINT CIRCULAR

Amending Circular Jointly Issued No. 76/1999/TTLT/BTC-TLĐ dated June 16, 1999 on guiding the collection and payment of trade union funds

To align with the State Budget Law and guiding documents for implementing the State Budget Law, to ensure the operational funding of trade union organizations, the Ministry of Finance and the General Confederation of Labor Unions of Vietnam hereby guide the method of collecting and paying trade union funds for units receiving salaries from the state budget as follows:

I/ METHODS FOR COLLECTING AND PAYING TRADE UNION FUNDS:

- Annually, after being authorized to allocate the state budget estimate, the first-level budget unit shall detail the budget allocation for subordinate budget-using units. Specifically, for the trade union fund (equivalent to 2% of the salary fund) that must be paid in the year (including both the supervising agency and subordinate budget-using units), the first-level budget unit must detail the allocation according to type, item, sub-item 106, and sub-sub-item 03 of the State Budget Manual and submit it to the finance authority at the same level before December 31 so that the finance authority can implement the disbursement (the National Treasury will not process the trade union fund payment for budget-using units).

- After receiving the detailed budget allocation document from the first-level budget unit, the finance authority at the same level shall review the budget allocation and notify the first-level budget unit of the review results according to current regulations, including clearly identifying the amount of trade union fund that the first-level budget unit must pay in the year.

- Quarterly, based on the detailed allocation document from the first-level budget unit, the finance authority will provide the trade union fund through a payment order according to the State Budget Manual, while issuing a mandate to substitute the budget-using unit to pay the trade union fund through the first-level budget unit. For units receiving funds from the central government transferred to the account of the General Confederation of Labor Unions of Vietnam, and for units receiving funds from local budgets transferred to the account of the Provincial Federation of Labor Unions opened at the National Treasury.

II/ IMPLEMENTATION PROVISIONS

This Circular takes effect fifteen days after its publication in the Official Gazette, replacing Section 1; Paragraph 1 of Section 3 Part II and Section 1 Part III of Circular Jointly Issued No. 76/1999/TTLT/TC-TLĐ dated June 16, 1999 issued by the Ministry of Finance - General Confederation of Labor Unions of Vietnam.

During implementation, if there are difficulties or obstacles, please promptly report them to the Ministry of Finance and the General Confederation of Labor Unions of Vietnam for guidance on resolution./.

CHAIRMAN OF THE GENERAL CONFEDERATION OF LABOR UNIONS OF VIETNAM

 Place of Receipt:

- Office of the National Assembly (for reporting);

- Supreme People's Court

- Office of the Government (for reporting);

- Central Party Committee Office and various Party Committees;

- Supreme People's Procuracy

- People's Committees of provinces and centrally governed cities

- Ministries, agencies equivalent to ministries, and government agencies;

- Central agencies of mass organizations;

 - Provincial Federations of Labor Unions, city federations, and sectoral unions under the Central Committee;

- Department of Finance

- National Treasury, Tax Departments  of provinces and centrally governed cities;

 - To be filed with the Ministry of Finance, General Confederation of Labor Unions of Vietnam./.

- Official Gazette;

- To be kept by the Ministry of Finance, VFFVTWVN./.