Circular No. 137/2012/TT-BTC guiding financial management to ensure the provision of public postal services for the period 2011-2013, applicable to Vietnam Post Corporation and related agencies. The Circular stipulates subsidies from the state budget to maintain the operation of the public postal network, with the level of support decreasing annually.
적용 범위
Vietnam Post Corporation and agencies and organizations related to the management of finance to ensure the provision of public postal services.
핵심 사항
- Vietnam Post receives subsidies from the state budget to maintain the operation of the public postal network, with the level of support being 603 billion VND in 2011, 447 billion VND in 2012, and 330 billion VND in 2013.
- Vietnam Post must prepare annual plans for providing public postal services according to the regulations of the Ministry of Information and Communications (MIC) and implement them under contracts placed with MIC.
- Financial support is temporarily allocated twice a year, with each allocation amounting to 40% of the approved budget. The level of support in 2011 was 80% of the allocated subsidy.
- Vietnam Post must complete the final settlement report on the implementation of public postal service provision annually and submit it to the Ministry of Information and Communications and the Ministry of Finance before March 31 of the following year.
- Record the financial support as revenue according to regulations; if the final settlement amount is reduced, record it as expenses for the enterprise.
🌐 이 문서의 사회적 영향
- Positive impact: Helps maintain the operation of the public postal network and provide public postal services.
- Negative impact: Increases costs from the state budget, potentially putting financial pressure on the budget.
❓ 자주 묻는 질문
How much does Vietnam Post receive in subsidies?
In 2011, 603 billion VND; in 2012, 447 billion VND; and in 2013, 330 billion VND.
When must Vietnam Post prepare plans for providing public postal services?
For 2012 and 2013, Vietnam Post must prepare plans according to the regulations of the Ministry of Information and Communications.
How is the financial support temporarily allocated to Vietnam Post?
Financial support for Vietnam Post is temporarily allocated twice a year, with each allocation amounting to 40% of the approved budget.
When must Vietnam Post complete the final settlement report?
Before March 31 of the following year as stipulated.
How should the financial support be recorded if the final settlement amount is reduced?
Record a reduction in revenue if the financial support is reduced due to the State adjusting service rates, and record it as an expense for the enterprise if the financial support is reduced due to violations of the Contract placed.
전문
CIRCULAR
Guidelines for financial management to ensure the provision of public postal services during the period 2011-2013
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- Based on Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
- Based on Decree No. 25/2010/NĐ-CP dated March 19, 2010 of the Government on the conversion of state-owned enterprises into limited liability companies with one member and the organization of management of limited liability companies with one member owned by the State;
- Based on Decree No. 31/2005/NĐ-CP dated March 11, 2005 of the Government on the production and supply of public goods and services;
- Based on Decision No. 256/2006/QĐ-TTg dated November 9, 2006 of the Prime Minister promulgating the Procurement Regulations, Ordering, and Plan Implementation for the Production and Supply of Public Goods and Services;
- Based on Decision No. 65/2008/QĐ-TTg dated May 22, 2008 of the Prime Minister on the supply of public postal services;
- Based on Decision No. 72/2011/QĐ-TTg dated November 22, 2011 of the Prime Minister amending and supplementing certain provisions of Decision No. 65/2008/QĐ-TTg dated May 22, 2008 of the Prime Minister on the supply of public postal services;
- Based on Decision No. 636/QĐ-TTg dated May 30, 2012 of the Prime Minister on supplementing funds for the Ministry of Information and Communications;
- Implementing the guidance of the Prime Minister in Official Letter No. 2405/TTg-KTN dated December 22, 2011 regarding the implementation of Decision No. 65/2008/QĐ-TTg on the supply of public postal services;
- Considering the proposal of the Director of the Department of Corporate Finance,
The Minister of Finance issues this Circular guiding financial management to ensure the provision of public postal services during the period 2011-2013 as follows:
Article 1. Scope of Regulation and Applicability:
1. This Circular guides the financial management to ensure the provision of public postal services during the period 2011-2013 according to Decision No. 65/2008/QĐ-TTg dated May 22, 2008 and Decision No. 72/2011/QĐ-TTg dated December 22, 2011 of the Prime Minister on amending and supplementing certain provisions of Decision No. 65/2008/QĐ-TTg on the supply of public postal services.
2. Vietnam Post Corporation (shortened as Vietnam Post) and relevant agencies and organizations responsible for managing the financial support to ensure the provision of public postal services shall implement this Circular.
Article 2. General Provisions:
1. The State allocates a three-year subsidy (2011-2013) to Vietnam Post to maintain the operation of the public postal network for the provision of public postal services.
The list of public postal services is specified in Article 1 and Clause 1 of Article 2 of Decision No. 65/2008/QĐ-TTg dated May 22, 2008 of the Prime Minister on the supply of public postal services and Circular No. 08/2012/TT-BTTTT dated June 25, 2012 of the Ministry of Information and Communications (shortened as MIC) detailing the implementation of Decision No. 65/2008/QĐ-TTg dated May 22, 2008 of the Prime Minister on the supply of public postal services and Decision No. 72/2011/QĐ-TTg dated December 22, 2011 of the Prime Minister on amending and supplementing certain provisions of Decision No. 65/2008/QĐ-TTg on the supply of public postal services during the period 2011-2013.
2. Method of supplying public postal services: The State orders Vietnam Post to provide public postal services.
3. The amount of subsidy allocated to Vietnam Post: VND 603 billion in 2011, VND 447 billion in 2012, and VND 330 billion in 2013.
4. The source of subsidy funds for Vietnam Post from 2011 to the end of 2013 is from the State budget.
5. Management principles: Vietnam Post is responsible for managing and using the State subsidy funds for their intended purpose and effectively to maintain the operation of the public postal network for the provision of public postal services according to the contract between the MIC and Vietnam Post for the supply of public postal services and in accordance with the law.
Vietnam Post has the right to utilize capital, assets, and other State resources assigned to organize business activities in accordance with the law to ensure that by the latest end of 2013 it can self-fund the costs of maintaining the operation of the public postal network without affecting the public service tasks assigned by the State.
Article 3. Establishing service supply plans:
1. Vietnam Post shall be responsible for establishing the public postal service supply plan and the financial plan for 2012 and 2013 in accordance with the regulations of the Ministry of Information and Communications. The Ministry of Information and Communications shall be responsible for reviewing and approving the annual plan and sending it to the Ministry of Finance before August 30, 2012.
2. Annually, the Ministry of Information and Communications shall base on the subsidy level specified in Clause 3, Article 2 of this Circular to request the Ministry of Finance to aggregate into the state budget estimate to submit to the competent authority for approval in accordance with the provisions of the law. For the year 2012, based on the proposal to supplement funds to ensure the provision of public postal services in 2011 and 2012 submitted by the Ministry of Information and Communications, the Ministry of Finance shall submit to the Prime Minister to supplement funds for the Ministry of Information and Communications.
After being approved by the competent authority, the Ministry of Finance shall allocate funds from the state budget and notify the Ministry of Information and Communications of the budget for ordering services according to the annual quota level specified in Clause 3, Article 2 of this Circular. On that basis, the Ministry of Information and Communications shall sign an annual service supply contract with Vietnam Post.
Article 4. Accounting, settlement, and finalization of public service supply:
1. Advance payment of support funds for Vietnam Post: shall be implemented twice a year, with each disbursement amounting to 40% of the approved subsidy funds specified in Clause 3, Article 2 of this Circular. The advance payment deadline is before the 15th day of the last month of the second and fourth quarters.
Specifically, for the support funds for providing public postal services in 2011, Vietnam Post shall be responsible for submitting a written report to the Ministry of Information and Communications regarding the situation of providing public postal services in 2011. Based on the 2011 quota subsidy level and Decision No. 636/QĐ-TTg dated May 30, 2012 of the Prime Minister on allocating the budget to the Ministry of Information and Communications, upon the request of the Ministry of Information and Communications, the Ministry of Finance shall notify the subsidy fund level for providing public postal services in 2011 so that the Ministry of Information and Communications can implement the advance payment of 80% of the 2011 quota subsidy for Vietnam Post.
The Ministry of Information and Communications shall implement the first advance payment of support funds for providing public postal services in 2012 to Vietnam Post within seven working days from the date of acceptance and settlement of the public postal service supply contract in 2011.
In cases where the advance payment (80%) to Vietnam Post exceeds the actual payment value under the contract stipulated at Point 3, Article 7 of Circular No. 08/2012/TT-BTTTT, the difference shall be deducted from the support funds of the following year or paid into the state budget (in case there is no further support in the following year).
2. Settlement of support funds: based on the service supply order contract, Vietnam Post shall be responsible for completing the final report on the implementation of public postal service supply annually and submitting it to the Ministry of Information and Communications and the Ministry of Finance before March 31 of the following year.
Within thirty days from the date of receipt of the final report from Vietnam Post, based on the service supply order contract and the Acceptance Certificate of service volume and quality, the Ministry of Information and Communications shall take the lead and coordinate with the Ministry of Finance to settle the support for public postal services in the previous year for Vietnam Post in accordance with the regulations.
Specifically for 2011, Vietnam Post shall be responsible for completing and submitting reports on the situation of providing public postal services in accordance with the regulations to the Ministry of Information and Communications and the Ministry of Finance before August 30, 2012. Based on the approved quota and the results of the assessment of the implementation of public postal services by Vietnam Post, the Ministry of Information and Communications shall take the lead and coordinate with the Ministry of Finance to settle the public postal services in 2011 no later than August 2012.
3. Documents for advance payment, settlement, and finalization include:
3.1 - Advance payment documents:
a) Service supply order contract,
b) Decision approving the public postal service supply plan of the Ministry of Information and Communications. For 2011, the advance payment documents do not include the Decision approving the public postal service supply plan of the Ministry of Information and Communications;
c) Decision on the quota subsidy level for public postal service supply of the Ministry of Information and Communications;
d) Payment request of Vietnam Post.
3.2 - Annual finalization documents:
a) Documents as specified in Point 3.1, Clause 3, Article 4 of this Circular;
b) Acceptance Certificate of public postal service supply of the Ministry of Information and Communications and Vietnam Post;
c) Report on the results of inspection and supervision of the quality of public postal service supply by the Ministry of Information and Communications;
d) Other related documents (if any).
4. Level of settlement and finalization of support funds: shall be determined according to the provisions at Point 3, Article 7 of Circular No. 08/2012/TT-BTTTT dated June 25, 2012 of the Ministry of Information and Communications guiding the detailed implementation of Decision No. 65/2008/QĐ-TTg dated May 22, 2008 of the Prime Minister on the provision of public postal services and Decision No. 72/2011/QĐ-TTg dated December 22, 2011 of the Prime Minister on amending and supplementing some articles of Decision No. 65/2008/QĐ-TTg on the provision of public postal services for the period 2011-2013.
The Ministry of Information and Communications shall be responsible for managing, using for the intended purpose, and finalizing the budget in accordance with the regulations.
5. In cases where the subsidy funds for public postal service supply have not been fully utilized in the year and are awaiting finalization, they may be carried over to the next year and settled by the state budget after the Ministry of Information and Communications has finalized the service support funds for the year.
6. Accounting:
Vietnam Post shall record the state quota subsidy funds for public service supply as revenue in accordance with current regulations. In cases where the settlement and finalization amount is reduced according to the provisions at Point 3, Article 7 of Circular No. 08/2012/TT-BTTTT dated June 25, 2012 of the Ministry of Information and Communications, the accounting shall be as follows:
a) The amount of funds reduced due to the State's adjustment of service rates shall be recorded as a reduction in revenue.
b) The amount of funds reduced due to breach of the service supply order contract shall be recorded as enterprise expenses.
The accounting shall be centralized at Vietnam Post Corporation.
State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.
1. In addition to the provisions stipulated in this Circular, Vietnam Post shall be responsible for implementing other legal regulations concerning the financial management of state-owned enterprises.
2. This Circular takes effect from the date of issuance and applies to the financial management ensuring the provision of public postal services for the period 2011-2013, replacing Circular No. 153/2009/TT-BTC dated July 30, 2009 of the Ministry of Finance on guiding the financial management ensuring the provision of public postal services pursuant to Decision No. 65/2008/QĐ-TTg dated May 22, 2008 of the Government.
3. In the course of implementation, if there are any difficulties, Vietnam Post and related units are requested to compile and report to the Ministry of Finance for study and appropriate amendments and supplements.
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Place of Receipt: |
DEPUTY MINISTER |
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