Joint Circular No. 138/2015/TTLT-BQP-BLDTBXH-BTC guiding the implementation of Decision No. 49/2015/QD-TTg dated October 14, 2015 of the Prime Minister on certain benefits and policies for civilian fireline workers participating in the resistance war against France, against America, in the defense of the country's war, and in international missions.

JOINT CIRCULAR

Guidelines for Implementation Article 24Decision No. 49/2015/QD-TTg October 14, 2015 of Tthe Prime Minister CGovernment on certain regimes and policies for civilian fire-line workers participating in anti-French resistance war "5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:anti-American resistance war Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…defense war Thomeland protection

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international mission"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."Based on Decision No. 49/2015/QD-TTg dated October 14, 2015 of the Prime Minister on certain regimes and policies for civilian fire-line workers participating in the anti-French resistance war, anti-American resistance war, defense war for homeland protection, and international mission (hereinafter referred to as Decision No. 49/2015/QD-TTg);"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."Based on Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Labor - Invalids and Social Affairs,No.the Minister of Labor - Invalids and Social Affairs, the Minister of Finance hereby issues this Circular guiding the implementation of Decision No. 49/2015/QD-TTg., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP This Circular guides the implementation of one-time allowance regime, health insurance regime, funeral allowance, and issuance of "Certificate" for civilian fire-line workers participating in the anti-French resistance war, anti-American resistance war, defense war for homeland protection, and international mission.No. Civilian fire-line workers participating in the anti-French resistance war, anti-American resistance war, defense war for homeland protection, and international mission.

Pursuant to Decree No. 35/2013/NĐ-CP dated April 22, 2013, of the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense;

Pursuant to DecreeNo. Decree No. 106/2012/NĐ-CP dated December 20, 2012 of the Government on the Functions, Tasks, Authorities, and Organizational Structure of the Ministry of Labor, Invalids and Social Affairs;

Article 2. Conditions for Application, 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."TABLE OF FEES FOR USING NATIONAL HIGHWAYS AT THE TOLL STATION AT KM21

The Minister of National Defense issues this Circular regulating the awarding of military ranks to graduates of commissioned officer training programs serving in active duty; criteria and standards for promoting commissioned officers to majors and captains beyond grades and before term; increasing pay for commissioned officers to major generals, lieutenant generals, majors, and captains before term.No.The person who was mobilized and managed centrally by the Administrative Committee or People's Committee at district level or higher, or competent authority, assigned to serve combat units or serve battlefields, including: transporting weapons, equipment, ammunition, food; transporting wounded soldiers and sick soldiers; building roads, filling bomb craters, ensuring traffic and communication, sharpening stakes, setting traps; digging trenches, constructing fortifications, defensive areas, within the time and area specified in Point a, b, c Clause 2 Article 2 of Decision No. 49/2015/QD-TTg.iImplement according to the provisions of Article 3 of Decision No. 49/2015/QD-TTg."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."Article 4. Time for Enjoyment of RegimeNo. 1. The time for enjoyment of one-time allowance is the actual time directly participating in civilian fire-line work, from the day of being centrally mobilized and managed, performing tasks until the completion of tasks and returning to the locality.

Article 1. Scope of Regulation

2. In cases where the subject has participated in civilian fire-line work in different periods or with interruptions, the time can be accumulated for the purpose of enjoying the regime.

Article 2. Subjects and Conditions for Application

1. Recipients

1. The subject meeting the conditions as guided in Article 2 of this Circular shall enjoy the one-time allowance regime fixed according to the actual time directly participating in civilian fire-line work, specifically as follows:

a) Less than 01 year, the allowance amount is 2,000,000 VND;

b) From 01 year to less than 02 years, the allowance amount is 2,700,000 VND;

Article 3. Subjects not subject to application

c) From 02 years and above, the allowance amount is 3,500,000 VND.

2. In case the person has passed away, one of the following relatives of the deceased: spouse; father, mother; child, adopted child, or legally recognized foster child shall enjoy the one-time allowance regime according to the corresponding unified level mentioned above.

Example 1: Mr. Nguyen Van A participated in civilian fire-line work from November 1953, completed the task and returned to the locality in May 1954. The calculation method for Mr. Nguyen Van A's one-time allowance regime is as follows:

Participation time in civilian fire-line work from November 1953 to May 1954 is 07 months; the one-time allowance amount is 2,000,000 VND.

Article 5. One-time Allowance System

Example 2: Ms. Ngo Thi B participated in civilian fire-line work in the first period from August 1965, completed the task and returned to the locality in January 1966; second period participated in civilian fire-line work in border counties in Southwest from May 1975, completed the task and returned to the locality in October 1975. The calculation method for Ms. Ngo Thi B's one-time allowance regime is as follows:

First period: From August 1965 to January 1966 is 06 months;

Second period: From May 1975 to October 1975 is 06 months.

Total participation time in two periods is: 06 months + 06 months = 12 months; the one-time allowance amount is 2,700,000 VND.

Example 3: Mr. Duong Van C participated in civilian fire-line work in Dien Lap District, Lang Son Province from July 1980, completed the task and returned to the locality in September 1982. The calculation method for Mr. Duong Van C's one-time allowance regime is as follows:

Participation time in civilian fire-line work from July 1980 to September 1982 is 02 years 03 months; the one-time allowance amount is 3,500,000 VND.

Example 4: In the case of Mr. Nguyen Van A mentioned in Example 1, but Mr. A has passed away. According to regulations, the relative of Mr. A enjoys the one-time allowance amount of 2,000,000 VND.

Example 2: Ms. Ngo Thi B participated in the fireline civilian workforce for the first round from August 1965 to January 1966; for the second round, she participated in the fireline civilian workforce in the border district of Southwest from May 1975 to October 1975. The calculation of the one-time allowance benefit for Ms. Ngo Thi B is as follows:

First round: From August 1965 to January 1966 is 06 months;

Second round: From May 1975 to October 1975 is 06 months.

Total participation time for both rounds is: 06 months + 06 months = 12 months; the amount of the one-time allowance benefit is 2,700,000 dong.

Example 3: Mr. Duong Van C participated in the fireline civilian workforce in Dien Lap District, Lang Son Province from July 1980 to September 1982. The calculation of the one-time allowance benefit for Mr. Duong Van C is as follows:

Participation time in the fireline civilian workforce from July 1980 to September 1982 is 02 years 03 months; the amount of the one-time allowance benefit is 3,500,000 dong.

Example 4: In the case of Mr. Nguyen Van A mentioned in Example 1, but Mr. A has passed away. According to the regulations, the dependents of Mr. A are entitled to a one-time allowance benefit of 2,000,000 dong.

Article 6. Health Insurance Regime

1. Subjects who meet the conditions as guided in Article 2 of this Circular and have not yet enjoyed the health insurance regime shall be entitled to a health insurance regime similar to that prescribed for subjects under Point d Clause 3 Article 12 of the Health Insurance Law (amended and supplemented in 2014).

2. In cases where subjects meet the conditions to enjoy different health insurance regimes, they shall only be issued one health insurance card and may choose the regime with the highest benefit level.

Article 7. Funeral Allowance

1. Subjects who meet the conditions to enjoy a one-time allowance as guided in Article 2 of this Circular, upon death, the person handling the funeral shall be entitled to a funeral allowance at the level prescribed by the law on social insurance.

2. In cases where the subject died before January 1, 2016, the person handling the funeral shall not be entitled to a funeral allowance.

3. In cases where the subject dies from January 1, 2016 onwards without having a decision on the one-time allowance from the competent authority, when such a decision is made, the person handling the funeral shall be entitled to a funeral allowance according to the regulations.

Article 8. Issuance of Certificate of Participation in Civil Defense Fireline

Subjects who meet the conditions to enjoy a one-time allowance as guided in Article 2 of this Circular, and have a decision from the competent authority, when receiving the one-time allowance, shall be issued a Certificate of Participation in Civil Defense Fireline. The model of the Certificate of Participation in Civil Defense Fireline is issued together with Decision No. 4969/QĐ-BQP dated November 20, 2015 of the Minister of National Defense.

Article 9. Sources of Funding for Implementation

1. The funding for paying the one-time allowance to the subjects guided in Article 5 of this Circular shall be guaranteed by the central budget. The Ministry of Finance shall allocate funds based on the proposal of the Ministry of National Defense and transfer them to units and localities for payment.

2. The funding for purchasing health insurance cards and implementing funeral allowances as guided in Articles 6 and 7 of this Circular shall be guaranteed by the local budget.

3. The funding to ensure the work of reviewing and paying the one-time allowance as guided in Article 5 of this Circular shall be 4% of the total funding for paying the subjects guaranteed by the central budget.

The content of the funding to ensure the work of reviewing and paying includes: Propaganda and dissemination of policies; training and capacity building; review and verification of files; inspection, summary, and finalization; printing of documents, forms, and Certificates of Participation in Civil Defense Fireline; office supplies; minor repairs of equipment serving management, review, and payment. The implementation level follows the current regulations of the State.

Article 10. Documents and Procedures for Implementing the One-Time Allowance Regime

1. The documents of the subject for consideration of the allowance include:

a) Personal Declaration Form

- For living civil defense fireline participants, it is filled out according to Model 1A attached to this Circular; - For deceased subjects or their relatives, it is filled out according to Model 1B attached to this Circular.

b) Documents of participation in civil defense fireline (if available)

Original or certified copy by the People's Committee of the commune, one of the documents reflecting participation in civil defense fireline, including: Officer's resume or party member's resume declared before Decision No. 49/2015/QĐ-TTg took effect, which shows the time of participation in civil defense fireline; lists of mobilizations for participation in civil defense fireline by the locality; files enjoying policies for persons with meritorious services, social insurance benefits declaring the time of participation in civil defense fireline.

2. Procedure for Processing the Allowance

a) Subjects meeting the conditions to enjoy the one-time allowance as guided in Article 2 of this Circular or relatives of deceased subjects shall fill out the declaration form and directly submit one set of documents according to the guidance in Clause 1 of this Article to the People's Committee of the commune where they are registered as permanent residents;

b) In each batch, within five working days from the date of receipt of complete documents as prescribed, the People's Committee of the commune shall complete the review process, prepare two sets of documents for each subject; prepare the Minutes of the Commune Policy Council Meeting according to Model 2, write a letter of request according to Model 3A, accompanied by a list of subjects entitled to the allowance according to Model 3B, report to the Military Command of the district. Cases that are unclear about the subject, the period of entitlement, or have complaints or accusations shall be left for further investigation and clarification, if eligible, will be reported later;

c) The Military Command of the district shall complete the review, comparison, and consolidation process within ten working days from the date of receipt of complete documents as reported by the People's Committee of the commune (in batches), report to the County Steering Committee for comments; complete the documents, write a letter of request according to Model 3A, send to the Provincial Military Command or the Political Department of the Hanoi Military Command, accompanied by the documents for the one-time allowance (two sets per subject) and the list of subjects entitled to the allowance according to Model 3B;

d) The Provincial Military Command or the Political Department of the Hanoi Military Command shall accept the reports from the Military Command of the district; within ten working days from the date of receipt of complete documents as prescribed (in batches), complete the review and consolidation process, report to the Provincial Steering Committee for comments; complete the documents, write a letter of request according to Model 3A, send to the competent authority as follows:

- The Provincial Military Command shall report and propose the Military Region Command (through the Policy Office) to verify and issue a decision on the one-time allowance, accompanied by one set of documents per subject and the list of subjects entitled to the allowance according to Model 3B; file one set of documents and the list of subjects entitled to the allowance for each case.

- The Political Department of the Hanoi Military Command shall consolidate and propose the Hanoi Military Command to issue a decision on the one-time allowance.

e) Within no more than ten working days from the date of receipt of complete documents as prescribed (in batches), the Military Region Command and the Hanoi Military Command shall complete the verification process and issue a decision on the one-time allowance according to Model 4, after obtaining comments from the Policy Bureau of the General Political Department.

e) After receiving the subsidy funding, within ten working days, the Military Command Board at the district level shall organize the payment of the one-time allowance regime to ensure timely, transparent, strict, and accurate distribution; hand over the Certificate of Participation in Fireline Civil Labor along with the one-time allowance payment; and implement file storage according to regulations.

Article 11. File and Procedure for Issuing Health Insurance Cards

The file and procedure for issuing health insurance cards for subjects eligible for one-time allowance benefits, as guided in Article 2 of this Circular, shall be carried out similarly in accordance with the laws on health insurance for persons who have rendered meritorious service to the revolution.

Article 12. File and Procedure for Implementing Funeral Allowance

1. The file of the relatives of the subject to consider for funeral allowance includes:

a) A copy of the decision granting one-time allowance benefits of the deceased subject;

b) Death certificate.

2. Procedure for Implementing Funeral Allowance

a) For the relatives of the subject

Submit the file in accordance with the guidance provided in Clause 1 of this Article to the People's Committee of the commune where the subject's permanent residence is registered.

b) Commune People's Committees

Within five working days from the date of receipt of the complete file of the subject's relatives as stipulated, check and complete two sets of files, prepare a letter of request according to Model No. 5A and a list of requests for funeral allowance according to Model No. 5B, and send them to the Department of Labor, Invalids and Social Affairs at the district level.

c) Department of Labor, Invalids and Social Affairs at the district level

Within ten working days from the date of receipt of the complete file as stipulated transferred by the People's Committee of the commune, check, review, prepare a letter of request according to Model No. 5C, compile a list according to Model No. 5B, and attach one set of the file of the subject's relatives, then send it to the Department of Labor, Invalids and Social Affairs at the provincial level.

d) Department of Labor, Invalids and Social Affairs at the provincial level

Within ten working days from the date of receipt of the complete file as stipulated transferred by the Department of Labor, Invalids and Social Affairs, check, compile the list, store the file, and issue a decision on allowance, transferring the decision and funds to the Department of Labor, Invalids and Social Affairs at the district level for payment to the subject's relatives.

đ) After receiving the allowance funds from the Department of Labor, Invalids and Social Affairs, within ten working days, the Department of Labor, Invalids and Social Affairs directly pays the allowance to the subject's relatives.

Article 13. Responsibilities of Local Authorities and Functional Agencies in Organizing Implementation of Certain Benefits and Policies for Fireline Civil Laborers

1. For the People's Committee at the commune level

a) Establish a Commune Policy Council chaired by the Chairman (or Vice-Chairman) of the People's Committee, the Head of the Commune Militia, and the Labor, Invalids and Social Affairs Officer as the permanent members, and other members including representatives from the Party Committee (or branch party committee for places without a party committee), the People's Council, the Fatherland Front, the Public Security Police, the Executive Committee of the Veterans' Association, the Association of Former Youth Volunteers, the Association of the Elderly, the Fireline Civil Laborers' Liaison Board (if any), to assist the People's Committee in guiding the organization of implementation;

b) Determine the periods during which the commune's residents participated in fireline civil labor, the number of participants in each period, and report to the People's Committee at the district level for consolidation (through the Military Command Board at the district level) as a basis for review and approval at the commune level;

c) Promote and disseminate information about benefits and policies for the people and those who participated in fireline civil labor;

d) Direct the Commune Policy Council to receive files, compile them, and organize democratic, transparent, and accurate public meetings for review in accordance with the following provisions:

When organizing review meetings, the Commune Policy Council shall report, invite representatives from the County Steering Committee, convene the Heads of Villages, Secretaries of Village Branch Committees, the Executive Committee of the Veterans' Association, the Fireline Civil Laborers' Liaison Board (if any), and some representatives of former cadres responsible for the local party committees, authorities, and military agencies during the resistance war and the defense of the country, as well as representatives of subjects who have enjoyed benefits under Decisions No. 47/2002/QĐ-TTg dated April 11, 2002, No. 142/2008/QĐ-TTg dated October 27, 2008, and No. 62/2011/QĐ-TTg dated November 9, 2011 of the Prime Minister to attend together;

đ) Coordinate with the Military Command Board at the district level to organize the payment of benefits and issuance of Certificates of Participation in Fireline Civil Labor to the subjects; ensuring transparency, strictness, accuracy, and timeliness;

e) In cases where the subjects were born and served in fireline civil labor in one locality but are currently registered as permanent residents in another locality and request confirmation of their files, the Commune Policy Council (with the aforementioned composition) shall organize reviews; if they meet the conditions, the People's Committee at the commune level shall confirm and request the authorities of the locality where the subjects are currently registered as permanent residents to consider and propose enjoyment of benefits according to regulations.

2. For the People's Committee at the district level

a) Establish a County Steering Committee chaired by the Chairman (or Vice-Chairman) of the People's Committee at the district level, with the military agency and the Department of Labor, Invalids and Social Affairs as permanent members, and other members including representatives from the Party Committee, the People's Council, the Fatherland Front at the same level; relevant departments such as Public Security, Home Affairs, Finance, the Executive Committee of the Veterans' Association, the Association of Former Youth Volunteers, the Association of the Elderly, the Fireline Civil Laborers' Liaison Board (if any); establish an Advisory Team (including representatives from the leadership of the People's Committee in different periods, the military command, the Home Affairs Office, the Department of Labor, Invalids and Social Affairs, veterans, archives...; the head of the Advisory Team is a commander of the military agency at the district level);

b) Strengthen propaganda and dissemination of benefits and policies for the people and fireline civil laborers in the locality. Organize training for functional agencies at the district level and leaders, cadres, and members participating in the Commune Policy Council;

c) Based on stored files and reports from the Commune Policy Council, direct the Advisory Team to determine the periods of participation in fireline civil labor and the number of participants from each commune in the district; report conclusions to the County Steering Committee and inform the Commune Policy Councils as a basis for review;

d) Chair the inspection of implementation and resolution of difficulties and issues arising in the locality.

3. With respect to the People's Committee at the provincial level

a) Establish a Steering Board headed by the Chairman (or Vice-Chairman) of the People's Committee at the provincial level as the Head, with the military office, Labor - Invalids and Social Affairs serving as permanent members, and other members including representatives from the Party Committee, People's Council, Vietnam Fatherland Front, Public Security, Home Affairs, Finance, Veterans' Association, Former Youth Volunteers Association, Senior Citizens' Association, Civilian Fireline Liaison Board (if any), and invite representatives who were former Party Committee cadres, government officials, and heads of military offices during different periods;

b) Direct localities and relevant agencies to publicize the regime and policies for the people and civilian fireline participants in their respective areas. Organize training sessions for provincial functional agencies and local authorities, and implement the regime and policies according to regulations on the territory ensuring strictness, democracy, transparency, accuracy, convenience, without errors or negative practices;

c) Direct the Provincial Military Command and the Political Department of the Hanoi Capital Military Command to hand over decisions and lists of beneficiaries of one-time allowances to the Provincial Labor - Invalids and Social Affairs Department for management, and implement health insurance and funeral allowance regimes for beneficiaries according to regulations; transfer certificates of participation in civilian fireline activities issued by the Military Zone Command or the Hanoi Capital Military Command to the County Military Command for distribution to beneficiaries along with the payment of one-time allowances;

d) Direct the Provincial Labor - Invalids and Social Affairs Department to guide and implement health insurance and funeral allowance regimes for beneficiaries based on decisions and lists handed over by the Provincial Military Command or the Political Department of the Hanoi Capital Military Command, in accordance with current laws on health insurance and social insurance;

đ) Chair the inspection of implementation and resolve any issues or complications arising at the local level;

4. With respect to the Military Commands of the Military Zones and the Hanoi Capital Military Command

a) Establish a Steering Board headed by a senior officer of the Command as the Head, with the Political Department head serving as the Deputy Head, and other members including the Policy Office, Finance Office, Military Affairs Office, Propaganda Office, Office, and related offices;

b) Direct and guide subordinate units to publicize and disseminate information about the regime and policies; organize training sessions for leaders and specialized staff of the Steering Boards and subordinate units; implement the prescribed regime for beneficiaries within their jurisdiction;

c) Compile and report to the Ministry of National Defense (through the Policy Bureau of the General Political Department) decisions and lists of beneficiaries of one-time allowances (five copies each) for consolidation and recommendation to the Ministry of Finance to ensure funding;

d) Archive beneficiary files (one set per individual); transfer one decision and list of beneficiaries of one-time allowances to the Provincial Military Command or the Political Department of the Hanoi Capital Military Command for handover to the Provincial Labor - Invalids and Social Affairs Department;

đ) Based on decisions and lists of beneficiaries of one-time allowances, issue certificates of participation in civilian fireline activities for each individual, and transfer them to the Provincial Military Command or the Political Department of the Hanoi Capital Military Command;

e) Direct and implement the return of original documents to beneficiaries (if applicable);

g) Chair inspections and resolve any issues arising in subordinate agencies and localities under their management; organize investigations and conclusions or issue directives for units to investigate and conclude when fraudulent claims or falsified documents are discovered;

5. With respect to functional agencies of the Ministry of National Defense

a) Policy Department/Political General Staff

- Coordinate and direct publicity and dissemination of the regime and policies; guide the organization of implementation;

- Conduct reviews of applications for one-time allowance benefits submitted by Military Zone Commands and the Hanoi Capital Military Command;

- Consolidate funding for one-time allowance payments proposed by Military Zone Commands and the Hanoi Capital Military Command, report to the Chief of the General Political Department, recommend to the Ministry of Finance for allocation, and coordinate with the Ministry of National Defense's Financial Bureau to allocate funds for units to implement;

- Archive decisions and lists of beneficiaries of one-time allowances reported by Military Zone Commands and the Hanoi Capital Military Command; simultaneously digitize lists of beneficiaries of one-time allowances and post them on the Department of Policy Military Portal website;

- Take the lead and coordinate in resolving issues and problems that arise;

b) The Financial Bureau of the Ministry of National Defense reports to the Minister of National Defense to allocate budget quotas and provide funding to Military Zone Commands and the Hanoi Capital Military Command for implementation; manage and direct settlement of accounts according to current regulations; coordinate and inspect, resolve any issues or complications in the implementation process;

Article 14. Implementation Organization

1. The Ministry of National Defense

a) On the basis of the Steering Board organizing the implementation of regimes and policies for individuals participating in resistance wars, national defense wars, and international missions, organize the establishment and supplementation of the Ministry of National Defense's Steering Board; focus on directing and implementing the strict execution of the Central Committee's policy and the Decision;

b) Coordinate with relevant ministries and sectors to direct, guide, and inspect agencies, units, and localities in implementing policies for civilian fireline participants as stipulated in Decision No. 49/2015/QĐ-TTg and this Circular; authorize the General Political Department to issue letters requesting the Ministry of Finance to ensure funding for one-time allowances for beneficiaries;

c) Direct subordinate agencies to organize reviews, audits, issuance of decisions, and timely payment of one-time allowances strictly according to regulations; settle accounts according to current regulations;

d) Chair coordination in inspections and resolution of any issues or complications during the implementation process;

2. Ministry of Labor - Invalids and Social Affairs

a) Direct the Labor - Invalids and Social Affairs sector at all levels to participate in Steering Boards and Policy Councils at local levels;

b) Chair guidance and direction to localities in implementing health insurance and funeral allowance regimes for beneficiaries according to regulations.

3. Ministry of Finance

a) On the basis of the financial allocation proposal of the Ministry of National Defense, ensure the funding for implementing the one-time allowance system and the funding to support the review and payment work in accordance with the State Budget Law; audit the final accounts in accordance with current regulations;

b) Take the lead in coordinating with relevant agencies to periodically and urgently inspect the use of funds for implementing policies for specific groups as stipulated by law.

Article 15. Effective Date

1. This Circular takes effect from February 1, 2016.

2. The systems and policies guided by this Circular shall be implemented from January 1, 2016. During the process of implementation, if there are any difficulties, agencies, units, and localities shall report to the inter-ministerial body (through the Ministry of National Defense) for consideration and resolution./.