Circular No. 14/2002/TT-BTC guides the implementation of Directive No. 01/2002/CT-TTg dated January 28, 2002, of the Prime Minister on prohibiting the use of state and collective funds for rewards, gifts, and donations to individuals and organizations not in accordance with regulations.

CIRCULAR

Guidelines for implementing Directive No. 01/2002/CT-TTg dated January 28, 2002 of the Prime Minister on prohibiting the use of state funds and assets to reward, give, or present gifts to individuals or organizations not in accordance with regulations

Pursuant to Directive No. 01/2002/CT-TTg dated January 28, 2002 of the Prime Minister on prohibiting the use of state funds and assets to reward, give, or present gifts to individuals or organizations not in accordance with regulations

The Ministry of Finance guides the collection and submission to the state treasury of all rewards, gifts, and presents made in violation of regulations, including both monetary and physical items, as follows:

1. Scope of application: All individuals and organizations specified in Directive No. 01/2002/CT-TTg, including:

- Individuals or entities deciding to use state funds and assets or funds and assets originating from the state budget or the entity's treasury to reward, give, or present gifts in violation of regulations.

- Individuals or entities receiving rewards, gifts, or presents in violation of regulations.

2. Scope of application: All rewards, gifts, and presents given in violation of regulations and standards must be collected and submitted to the state treasury.

3. For organizations and individuals using state funds and assets to reward, give, or present gifts:

Individuals or entities deciding to use state funds and assets or funds and assets originating from the state budget or the entity's treasury to reward, give, or present gifts in violation of regulations must reimburse the state treasury the full amount of money or value of physical items awarded, presented, or given according to the principle that all funds and assets used in violation of regulations, regardless of their source, must be fully submitted to the state budget within the time limit set by supervisory and inspection agencies.

4. For individuals and entities receiving rewards, gifts, or presents:

- When organizations or individuals who are not eligible to receive rewards, gifts, or presents receive such rewards, gifts, or presents, or when they receive rewards, gifts, or presents in violation of regulations and standards and cannot refuse them, they must immediately report to their direct superiors and declare and submit the reward money or gifts to the accounting department of their unit.

- In cases where organizations or individuals receive rewards, gifts, or presents in violation of regulations and standards and are discovered through inspections and audits, they must declare and submit the rewards, gifts, or presents to the accounting department of their unit within the time limit set by supervisory and inspection agencies.

Declarations shall be made in accordance with Form No. 1 attached hereto.

5. When units collect rewards, gifts, or presents (including foreign currency) in violation of regulations and standards, they must immediately submit them to the state budget in accordance with current regulations of the Ministry of Finance (Circular No. 41/1998/TT-BTC dated March 31, 1998 guiding the concentration and management of state budget revenues through the State Treasury; Circular No. 12/1999/TT-BTC dated February 1, 1999 guiding amendments and supplements to certain points in Circular No. 41/1998/TT-BTC dated March 31, 1998).

In cases where rewards, gifts, or presents in violation of regulations and standards are in the form of physical items, the head of the unit shall organize the public sale of these items in accordance with national regulations, convert them into Vietnamese dong, and submit them to the State Treasury within one month from the date of receipt.

Units must prepare quarterly and annual reports on the collection and submission of rewards, gifts, or presents in violation of regulations along with financial income and expenditure reports and submit them to their superior administrative bodies.

6. Annually, Ministries, ministerial-level agencies, government agencies, central agencies of mass organizations, provincial People's Committees, and general directors or directors of state-owned enterprises are responsible for compiling and reporting on the implementation of Directive No. 01/2002/CT-TTg dated January 28, 2002 of the Prime Minister to the Ministry of Finance before March 31 of the following year for consolidation and reporting to the Prime Minister. (See Form No. 2 attached)

7. Financial agencies and State Treasuries at all levels are responsible for inspecting and controlling expenditures from the state budget in accordance with regulations. In cases where units are found to have used state funds and assets or funds and assets originating from the state budget or the entity's treasury to reward, give, or present gifts in violation of regulations, they must suspend payments or recover and return the funds to the state budget.

This Circular takes effect from January 28, 2002 (the date the Prime Minister issued Directive No. 01/2002/CT-TTg).

During the implementation process, if there are difficulties or obstacles, units are requested to promptly reflect them to the Ministry of Finance for study and resolution./.

FORM NO. 01

DECLARATION OF SUBMISSION OF MONEY AND PHYSICAL ITEMS
(For rewards, gifts, and presents in violation of regulations)

Name of person submitting:

Place of work:

Amount submitted:

In words:

Physical items submitted:

Reason for submission of money and physical items:

(Major Technical Specifications and Other Information)
Declaration Maker

Direct supervisor's confirmation

Form No. 02

........., day... month... year 200...

REPORT

IMPLEMENTATION OF DIRECTIVE NO. 01/2002/CT-TTG DATED JANUARY 28, 2002 OF THE PRIME MINISTER IN YEAR...

1. Amount of money and assets that individuals decided to use in violation of regulations and must be reimbursed to the state treasury of ministries, sectors, localities, agencies, and units:

- Amount paid:

Where: + Vietnamese dong, foreign currency:

+ Physical items converted to money:

2. Amount of money and assets submitted to the state budget:

- Total amount:

Where: + Vietnamese dong, foreign currency:

+ Physical items converted to money:

3. Results of handling violations of Directive No. 01 by officials and civil servants:

4. Recommendations and proposals (if any):

Head of agency or unit

Place of Receipt:                                                                                 (Signature, stamp)

- .............

- .............

- To be filed