Joint Circular No. 141/2012/TTLT-BTC-BQP-BCA guiding the financial support mechanism for enterprises directly serving national defense and security under Decree No. 104/2010/NĐ-CP dated October 11, 2010 of the Government.

JOINT CIRCULAR

Guidelines for financial support mechanisms for enterprises directly serving national defenseand security under Decree No. 104/2010/NĐ-CP of the Government dated October 11, 2010 Decree No. 118/2008/NĐ-CPSeptember 27, 2008

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Pursuant to the Enterprise Law No. 60/2005/QH11 dated November 29, 2005;

Pursuant to the Government Decree on functions, tasks, powers, and organizational structure energytoDecree No. 104/2008/NĐ-CP11regulating the selection, use, and management of Vietnamese workers working for organizations andDeputy ministers of ministerial-level agencies,a Ch"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."hereinafter referred to as the DecreeDeputy ministers of ministerial-level agencies, September 6, 2008amendof the GovernmentDeputy ministers of ministerial-level agencies,Decree No. 75/2002/NĐ-CP dated September 13, 2002 of the Government amending and supplementing Decree No. 999/1999/NĐ-CP dated July 1, 1999 of the Government;"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."c) Supplementing point c of Clause 3 as follows:

Pursuant to DecreeDecree No. 77/2009/NĐ-CP For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.g       In accordance with 1September 15, 2009"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."nh the Government stipulates the functions andamendduties, powers, and organizational structure, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP the Ministry of National Defense promulgates Circulars stipulating insignia for military cadets undergoing

WHEREAS,ứ of the Government For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.chickeny Decree No. 104/2010/NĐ-CPDeputy ministers of ministerial-level agencies, at the request of the General Department of Quality Control and the Legal Department of the Ministry of Science and Technology;amendThis Circular provides detailed regulations on Article 33 of the Chemical Law dated November 21, 2007 relating to the use of chemicals for conducting experiments and scientific research (hereinafter referred to as the Chemical Law), including:onThe Director of the Office, Heads of Payment Department, Heads of units under the State Bank of Vietnam; credit institutions, foreign bank branches, payment switching organizations, electronic transaction settlement organizations are responsible for implementing this Circular.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsu organization organization of the Ministry of Public Security;

Decree No. concerning the organization, management, and operation dated 11/10/201of state-owned joint stock companies with a single member directly serving national defense and security;Deputy ministers of ministerial-level agencies,a Ch"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."hereinafter referred to as the DecreeDeputy ministers of ministerial-level agencies, Decree No. 46/2009/NĐ-CP dated May 13, 2009, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP detailing and guiding the implementation of certain provisions of the National Defense Industry OrdinanceDeputy ministers of ministerial-level agencies,Minister of National Defense and MinisterDeputy ministers of ministerial-level agencies, "7. A flexible power plant is a thermal power plant using reciprocating internal combustion engines (RICE) or aeroderivative gas turbines (Aero-GT) with fast start-up capabilities, designed in modular form to generate electricity for balancing capacity and maintaining power system stability."in of Public Security issue this Joint Circular

WHEREAS,ứ to guide the financial support mechanismDeputy ministers of ministerial-level agencies,a Ch"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."hereinafter referred to as the DecreeDeputy ministers of ministerial-level agencies, duringy for enterprises directly servingướnational defense, security as stipulated in amending and supplementing certain articles of the Foreign Exchange Management Ordinance dated March 18, 2013 Decree No. 104/2010/NĐ-CPNo.5. Workers who are beneficiaries of policies under this Decree and are also beneficiaries of similar policies or have the same nature as those prescribed in other regulatory legal documents shall enjoy the highest level of policy benefits.

1. Selling state property through public listing."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 1. This Circular specifies some financial support mechanisms for state-owned joint stock companies with a single member directly serving national defense and security as stipulated in Article 11 of Decree No. 104/2010/NĐ-CP of the Government dated October 11, 2010 on the organization, management, and operation of state-owned joint stock companies with a single member directly serving national defense and security (hereinafter referred to as Decree No. 104/2010/NĐ-CP of the Government).No.2. The subjects of application are state-owned joint stock companies with a single member directly serving national defense and security as stipulated in Article 3 of Decree No. 104/2010/NĐ-CP of the Government (hereinafter referred to as enterprises directly serving national defense and security) and workers employed in these enterprises. Director According to Article 11 of Decree No. 104/2010/NĐ-CP of the Government and Article 8 of Decree No. 46/2009/NĐ-CP of the Government dated May 13, 2009 detailing and guiding the implementation of certain provisions of the National Defense Industry Ordinance (hereinafter referred to as Decree No. 46/2009/NĐ-CP of the Government), the content of support includes:ướn dFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS1. Financial support for enterprises directly serving national defense and security.policies hỗ 2. Being allowed to include certain special expense items in the production and business costs of enterprises directly serving national defense and security."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."for acquisition, reacquisition, or renunciation of Vietnamese nationality.No.3. Support for workers in enterprises directly serving national defense and security.policiesSPECIFIC PROVISIONS ON THE CONTENT OF SUPPORT FOR ENTERPRISES DIRECTLY SERVING NATIONAL DEFENSE AND SECURITY national Article 3. Financial support for enterprises directly serving national defense and security a) Providing testimonies and expert opinions for the case for which they have been summoned; During the course of operations, in addition to general incentives and investment support provisions under the law, enterprises directly serving national defense and security also enjoy certain financial support policies as follows:and amended and supplemented by certain articles related to conditions for investment and business and administrative procedures in the field of information and communications on November 7, 201804/2010 of the Government detailing the implementation of certain provisions of the Law on Competition and Reward and the Law Amending and Supplementing Certain Provisions of the Law on Competition and Reward; 11/11. The State invests sufficient charter capital to form assets directly serving production and supplying products and services directly serving national defense and security:Deputy ministers of ministerial-level agencies,a PrimeDeputy ministers of ministerial-level agencies,.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

a) Newly established enterprises directly serving national defense and security or those operating during the process are invested with sufficient charter capital by the State.

b) Procedures, formalities, approval, and supplementary charter capital for enterprises directly serving national defense and security are carried out according to the guidelines on the financial mechanism of state-owned joint stock companies with a single member issued by the Ministry of Finance.

Article 2. Content of Support

c) Supplementary charter capital for enterprises directly serving national defense and security from the State budget is implemented according to the annual State budget plan and is approved.

2. Exemption from land rental fees, land use fees, and land use tax for areas of land used directly for national defense and security purposes. In cases where land for national defense and security is used, it shall be implemented according to current guidance of the Ministry of National Defense and the Ministry of Public Security.

a) Enterprises directly serving national defense and security report the total area of land allocated by the State, the area of land leased and used, including the necessary area of land used directly for national defense and security (confirmed by the Ministry of National Defense and the Ministry of Public Security) to the local tax authority.

- Based on the enterprise's report confirmed by the competent authority, the tax authority informs the enterprise of the area of land exempted from land rental fees, land use fees, and house rental fees, and the area requiring payment of land rental fees, land use fees, and house taxes. The procedures for exemption from land rental fees, land use fees, and house taxes are carried out according to the current regulations guiding the implementation of the Land Law.

Chapter II

In case there is a change or variation in the area of land used directly for national defense and security, after confirmation by the competent authority, enterprises directly serving national defense and security notify the tax authority to adjust accordingly.

b) For land used for business purposes, it shall be implemented according to the current regulations of the State.

3. Utilization of assigned resources to organize production and supply products and services serving national defense and security, and additional business activities without affecting the fulfillment of direct service tasks for national defense and security assigned, enterprises must separately account for business activities and fulfill tax obligations according to the law, ensuring the principles stipulated in Clause 2, Article 4 of Decree No. 104/2010/NĐ-CP of the Government.

4. The State provides funding for maintenance, repair, and salary support for workers within the establishment of production lines directly serving national defense and security when production is temporarily suspended.

a) Conditions for receiving funding for maintenance, repair, and salary support for workers within the establishment of production lines for national defense and security products when production is temporarily suspended according to the plan for the year, if enterprises directly serving national defense and security are unable to cover the costs themselves.

b) The procedures, formalities, approval, and additional registered capital for enterprises directly serving national defense and security shall be carried out in accordance with the financial mechanism guidance regulations for state-owned single-member limited liability companies issued by the Ministry of Finance.

c) Additional registered capital for enterprises directly serving national defense and security from the state budget shall be implemented according to the annual state budget plan and shall be

2. Exempted from land rental fees, land usage fees, and land use tax for the area of land used during the period of direct service to national defense and security. In cases of using defense and security land, they shall follow the current guidelines of the Ministry of National Defense and the Ministry of Public Security.

a) Enterprises directly serving national defense and security shall report the total area of land allocated by the state, the area of land leased and used by the enterprise, including the necessary area of land for direct service to national defense and security (confirmed by the Ministry of National Defense and the Ministry of Public Security), to the local tax authority.

- Based on the enterprise's report confirmed by the competent authority, the tax authority shall notify the enterprise of the area of land exempted from land rental fees, land usage fees, house and land rental, and the area of land subject to payment of land rental fees, land usage fees, and house and land taxes. The procedures for exemption from land rental fees/land usage fees and house and land taxes shall be carried out in accordance with the provisions of the current guiding documents implementing the Land Law.

In case of changes or alterations in the area of land used for direct service to national defense and security, after confirmation by the competent authority, enterprises directly serving national defense and security shall inform the tax authority to make appropriate adjustments.

b) For the area of land used for business purposes, it shall be carried out in accordance with the current regulations of the state.

3. Allowed to use assigned resources to organize production and supply products and services for national defense and security and supplementary business activities without affecting the fulfillment of assigned tasks for direct service to national defense and security. The enterprise must separately account for business operations and fulfill tax obligations as prescribed by law, ensuring principles stipulated in Clause 2, Article 4 of Decree No. 104/2010/NĐ-CP of the Government.

4. State-provided funding for maintenance, repair, and wage support for employees within production lines directly serving national defense and security during temporary production suspension.

a) Conditions for receiving funding for maintenance, repair, and wage support for employees within the production lines of defense and security products during planned temporary production suspension in the year when enterprises directly serving national defense and security are unable to self-fund these costs.

In this context, the support for wages for workers within the production chain staff serving national defense and security during periods of work stoppage when the actual wage of the worker is lower than the wage rate according to skill level and the minimum wage prescribed by the State.

b) The application dossier includes:

A request document from the enterprise directly serving national defense and security regarding the support for funds to maintain, repair, and provide wages for workers within the production chain temporarily halted according to the plan for the year, approved by the competent authority under the Ministry of National Defense and the Ministry of Public Security, accompanied by the decision on the production quota for national defense and security products for the planning year; the decision approving the number of production chains and the temporary halt period in the year by the competent authority, and the list of workers within the temporarily halted production chain staff.

c) Timeframe:

- Annually, the enterprise directly serving national defense and security shall compare with the conditions stipulated in point a, Clause 4 of this Article to prepare a report determining the funding for maintaining, repairing, and providing wages for workers within the temporarily halted production chain staff in the year in accordance with the economic and technical norms issued by the competent authority or the design and technology of the production chain, and submit it to the competent authority for approval.

- Based on the approved funding support amount, the financial agency under the Ministry of National Defense and the Ministry of Public Security shall implement the disbursement of funds to the enterprise in accordance with Article 6 of this Circular.

5. Be supported by the State for nursery and education expenses in areas without public educational facilities:

a) Conditions for supporting operating costs for kindergartens and education managed by enterprises directly serving national defense and security in areas without schools or classes under the public education system confirmed by the Department of Education and Training of the locality where the enterprise directly serves national defense and security is headquartered.

b) Content and level of financial support:

- Initial investment funding support for building schools and purchasing desks, chairs, and teaching materials not exceeding 100 million VND/class (for facilities that have not been equipped). In cases where school facilities and teaching materials need replacement and supplementation due to damage, the expenditure limit does not exceed 10 million VND/class/year.

- Funding support to ensure salaries, social insurance, health insurance, and other prescribed benefits for teachers and caregivers in accordance with current state regulations for the area where the enterprise is operating.

c) Application dossier for funding support:

- A request document for funding support for kindergarten and educational activities from the enterprise directly serving national defense and security, with confirmation from the competent authority under the Ministry of National Defense and the Ministry of Public Security.

- Confirmation from the Department of Education and Training of the locality regarding the area where the enterprise operates without schools or classes under the public education system.

- An explanation of the funding support level: The enterprise directly serving national defense and security bases its determination of the funding support level for kindergarten and educational activities it manages on the conditions stipulated in point a, Clause 5 of this Article and the support levels specified in point b, Clause 5 of this Article.

d) Procedures and timeframe:

Annually, based on the dossier prepared by the enterprise, the competent authority under the Ministry of National Defense and the Ministry of Public Security will review and decide on the funding support level for the enterprise.

- The disbursement of funding support for kindergartens and educational activities managed by the enterprise shall be carried out in accordance with Article 6 of this Circular.

6. Enterprises directly serving national defense and security are supported by the State with funding for healthcare activities in places where special conditions require the maintenance of clinics, specifically:

a) Conditions for support:

Enterprises directly serving national defense and security located in particularly difficult areas, far from medical examination and treatment facilities as prescribed by the State must maintain clinics and are approved by the Ministry of National Defense and the Ministry of Public Security.

b) Content and level of financial support:

- Expenditure for initial investment and equipment for newly established clinics, with a maximum funding limit of 150 million VND/clinic.

- Regular expenditure for clinic operations.

+ For existing clinics: Based on the previous year's regular expenditure settlement to determine the support level.

+ For newly established clinics: Based on the projected regular expenditure for healthcare activities of the enterprise to determine the support level. Determining the regular expenditure support level for clinic operations may refer to and apply the regular expenditure levels of similar-sized healthcare facilities in the enterprise's operational area.

c) Application dossier for funding support:

- A request document for healthcare funding support from enterprises directly serving national defense and security, confirmed by the competent authority under the Ministry of National Defense and the Ministry of Public Security.

- An explanation and determination of the funding support level: Enterprises directly serving national defense and security, which meet the conditions for maintaining clinics as stipulated in point a, base their report on the funding support levels specified in point b, Clause 6 of this Article.

d) Procedures and timeframe:

- Annually, based on the approved projected healthcare activity funding support for enterprises directly serving national defense and security by the competent authority under the Ministry of National Defense and the Ministry of Public Security, the financial agency of the Ministry of National Defense and the Ministry of Public Security shall implement the disbursement of funds to the enterprise in accordance with Article 6 of this Circular.

7. Enterprises directly serving national defense and security shall allocate profit-sharing and welfare funds and management bonus funds in accordance with the guidelines on profit distribution for limited liability companies wholly owned by the State.

In cases where enterprises directly serving national defense and security use post-tax profits including profits from other business activities (if any), but do not have sufficient sources to establish welfare and reward funds at the prescribed levels, the shortfall in fund allocation shall be supported by the State, with the maximum support level not exceeding two months' actual salary including wages for work stoppages as stipulated in Clause 4 of this Article.

Article 4. Accounting for certain special expenses of enterprises directly serving national defense and security

Enterprises directly serving national defense and security shall account for certain special expenses into the cost of products and services directly serving national defense and security, including:

1. Wages, social insurance, and health insurance costs for retirement preparation leave periods (in cases where state budget support is not provided or is insufficient).

2. Costs for ensuring uniforms for officers, professional soldiers, defense workers, and police personnel. The level of expenditure shall be in accordance with the regulations of the Ministry of National Defense and the Ministry of Public Security.

3. Costs for national defense and security work, service activities, and military-civilian relations as stipulated by the Ministry of National Defense and the Ministry of Public Security.

Article 5. Support for employees in enterprises directly serving national defense and security

Employees in enterprises directly serving national defense and security shall enjoy the policies and benefits prescribed in Clause 2, Article 8 of Decree No. 46/2009/NĐ-CP of the Government and the guiding documents issued by competent authorities. Expenses related to employee policies and benefits shall be accounted for in the operating costs of enterprises directly serving national defense and security in accordance with the law, except for those funds already supported by the state as specified in Article 3 of this Circular.

Chapter III

ESTABLISHING BUDGETS, ISSUING FUNDS AND SETTLING ACCOUNTS FOR SUPPORT EXPENSES

Article 6. Preparation and approval of budgets and provision of financial support for enterprises directly serving national defense and security.

1. Each year, enterprises directly serving national defense and security that are eligible for financial support shall prepare detailed budgets according to the contents specified in Article 3 of this Circular and report to the competent authority under the Ministry of National Defense and the Ministry of Public Security for review and consolidation within the annual budget of the Ministry of National Defense and the Ministry of Public Security.

2. Each year, the Ministry of Finance shall base its review on the consolidated budget reports of financial support for enterprises directly serving national defense and security from the Ministry of National Defense and the Ministry of Public Security, and submit these reports to the Government for presentation to the National Assembly for decision in accordance with the State Budget Law.

3. Based on the annual state budget approved by the Prime Minister and the notification from the Ministry of Finance, the Ministry of National Defense and the Ministry of Public Security shall allocate detailed funding tasks for each enterprise directly serving national defense and security according to the contents specified in Article 3 of this Circular, send them to the Ministry of Finance for review as the basis for disbursement in accordance with current regulations; the Ministry of National Defense and the Ministry of Public Security shall implement disbursements to enterprises through budget drawdowns.

For supplementary capital contributions, bonus and welfare fund replenishments for enterprises directly serving national defense and security from the state budget, the Ministry of Finance shall review and directly disburse to enterprises based on payment orders proposed by the Ministry of National Defense and the Ministry of Public Security.

Article 7. Settlement of Financial Expenses

At the end of the fiscal year, enterprises directly serving national defense and security receiving financial support must prepare financial statements in accordance with current regulations, including a final settlement report on the use of state budget support funds.

Each year, the Ministry of Finance shall cooperate with the Ministry of National Defense and the Ministry of Public Security to conduct regular and spot checks on the use of financial support funds and the final settlement of such funds in accordance with state regulations and this Circular. In cases where enterprises violate regulations or exceed prescribed spending limits, the finance authority shall adjust the accounts for improperly spent amounts. The person responsible for improper expenditures must compensate and may face legal penalties depending on the severity of the violation.

Chapter IV

IMPLEMENTATION

Article 8. Effectiveness and Implementation

This Circular takes effect from October 10, 2012; the levels of financial support prescribed in this Circular shall apply from the 2012 fiscal year. This Circular replaces Joint Circular No. 118/2005/TTLT/BTC-BQP dated December 22, 2005, between the Ministry of Finance and the Ministry of National Defense, and Joint Circular No. 159/2007/TTLT/BTC-BQP dated December 31, 2007, which amends and supplements Joint Circular No. 118/2005/TTLT/BTC-BQP, providing guidance on certain provisions regarding financial matters for defense companies under Decree No. 31/2005/NĐ-CP dated March 11, 2005, of the Government on the production and supply of public goods and services.

In addition to implementing the provisions of this Circular, enterprises directly serving national defense and security must also comply with the financial management regulations of wholly state-owned joint-stock companies, guiding documents from the Ministry of Finance, and other relevant laws.

During implementation, if there are any difficulties, units are advised to send their opinions to the Joint Ministries of Finance, National Defense, and Public Security for research and supplementary guidance.