Circular No. 145/2013/TT-BTC guiding the national reserve plan and state budget for national reserves

CIRCULAR

Guidelines on the national reserve plan and state budget allocation for the national reserveThe Minister of Finance issues this Circular to provide guidelines on the national reserve plan and state budget allocation for the national reserve as follows:

Pursuant to Law on State Reserve No. 22/2012/QH13 dated November 20, 2012;

Pursuant to Decree No. 94/2013/NĐ-CP dated August 21, 2013 of the Government detailing implementation of the Law on State Reserve;

Pursuant to the 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;

At the proposal of the Director General of the State Treasury Administration;

This Circular provides guidelines on the national reserve plan and state budget allocation for the national reserve.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular applies to agencies, organizations, and individuals involved in the construction and implementation of the national reserve plan and state budget allocation for the national reserve.

Article 2. Applicability

NATIONAL RESERVE PLAN

Chapter II
SPECIFIC PROVISIONS

Section 1
Article 3. Construction of the National Reserve Plan

Ministries and sectors managing national reserve goods shall implement the construction of the five-year, annual national reserve plan, which is consolidated into the socio-economic development plan.

Clause 1. The final level of national reserve at the end of the planning period is the total value of national reserve goods in stock (including the quantity and value of each item) determined on December 31 of the planning year or the last year of the planning period based on the consolidation of the import and export plans for national reserve goods

(Annex No. 01 attached hereto);

Clause 2. Plans for increasing, decreasing, and rotating national reserve goodsa) The plan for increasing national reserve goods includes the quantity and value of items imported and added to the national reserve during the planning year or period, detailed by item according to specifications, code marks, and production time

(Annex No. 02 attached hereto);

b) The plan for decreasing national reserve goods includes the quantity and value of items exported due to no longer needing to be stored nationally or due to changes in quantity or category requirements for national reserve goods during the planning year or period, detailed by item according to specifications, code marks, production time, and storage entry time (Annex No. 03 attached hereto);

c) The plan for rotating and replacing national reserve goods includes the quantity and value of items reaching their rotation or replacement deadline during the planning year or period to ensure the quality of national reserve goods, or due to deterioration, unsuitability with technological progress, or changes in the list of items. The plan for rotating and replacing national reserve goods is detailed by item according to specifications, code marks, production time, and storage entry time (Annex No. 04 attached hereto).

Clause 3. Investment plan for material and technical infrastructure for national reserves includes the investment plan for basic construction of offices and warehouses for storing national reserve goods. Clause 4. Research and application of scientific and technological progress plan includes the plan for developing national technical standards, economic and technical norms, research topics on national reserves at the state and sector levels, and the plan for applying scientific and technological progress in the management and preservation of national reserve goods.

Clause 5. Financial balance plan for national reserve activities: Based on the guidance provided in Clauses 1, 2, 3, and 4 of this Article, ministries and sectors responsible for managing national reserve goods shall develop a financial balance plan for national reserve activities for the planning year or period.

4. Plan for research and application of scientific and technological progress includes plans to develop national technical standards, economic and technical norms, state-level and sector-level scientific research topics on national reserves, and plans for applying scientific and technological progress in management and preservation of national reserve goods.

5. Financial balance plan for national reserve activities: Based on the contents guided in Clause 1, Clause 2, Clause 3, and Clause 4 of this Article, ministries and sectors responsible for managing national reserve goods shall develop financial balance plans for national reserve activities for the planned year or planning period.

Article 5. Procedures for Building the National Reserve Plan

1. Ministries and sectors managing national reserve goods shall implement the five-year and annual national reserve plans according to the detailed list of national reserve goods assigned to them and in accordance with the contents of the national reserve plan prescribed in Article 4 of this Circular.

2. The Ministry of Finance (State General Reserve Corporation) shall take the lead in coordinating with the Ministry of Planning and Investment to guide ministries and sectors managing national reserve goods in building the five-year national reserve plan; review and consolidate it to send to the Ministry of Planning and Investment for overall balance in the socio-economic development plan to be submitted to the Government for approval by the National Assembly on the five-year national reserve plan.

3. Annually, based on the approved five-year national reserve plan and the plans established by ministries and sectors managing national reserve goods, the Ministry of Finance (State General Reserve Corporation) shall take the lead in consolidating and sending to the Ministry of Planning and Investment for overall balance in the socio-economic development plan, and report to the Prime Minister for approval.

4. In cases where it is necessary to change the detailed list or specifications of imported goods compared to those due for rotation or replacement, ministries and sectors must clearly explain the reasons and submit them to the Ministry of Finance (State General Reserve Corporation) for review and consolidation, and then present to the Government for decision.

5. Heads of ministries and sectors managing national reserve goods shall establish investment plans for constructing warehouses for national reserve goods according to the detailed network planning of national reserve warehouses that have been approved.

The investment development plan for material and technical infrastructure for national reserves shall be consolidated within the annual investment development plans of ministries and sectors managing national reserve goods and sent to the Ministry of Planning and Investment for consolidation and reporting to the Government for the National Assembly's decision on the allocation of capital investment for basic construction for national reserves.

Article 6. Allocation of Plans, Organization of Implementation, and Inspection of National Reserve Plans

2. The Ministry of Finance (State General Reserve Corporation) shall take the lead in coordinating with the Ministry of Planning and Investment to inspect the implementation of national reserve plans by ministries and sectors managing national reserve goods, consolidate and report to the Prime Minister; propose and recommend solutions for the implementation of national reserve plans.

Section 2
MANAGEMENT OF THE STATE BUDGET FUNDED FORNATIONAL RESERVES

Article 7. Establishment, Allocation, and Assignment of State Budget Estimates for National Reserves

a) State budget expenditures for purchasing national reserve goods and national reserve business expenses shall be consolidated and submitted to the Ministry of Finance (State General Reserve Corporation) for review and consolidation of state budget estimates and central budget allocation schemes in accordance with the State Budget Law;

State budget expenditures for purchasing national reserve goods and national reserve business expenses include: expenditures for import, export, relief, aid, storage, insurance, and other expenses serving storage operations; research and application of scientific and technological advancements for national reserve storage by ministries and sectors managing national reserve goods.

b) State budget expenditures for basic construction investment shall be submitted to the Ministry of Planning and Investment for consolidation in accordance with regulations on basic construction investment management;

c) State budget expenditures for the operation of the national reserve management machinery and training and capacity building for officials, civil servants, and employees engaged in national reserve work shall be consolidated within the state budget expenditure estimates of ministries and sectors in accordance with the State Budget Law.

2. Based on the decision of the competent authority allocating state budget estimates for national reserve expenditures, the Ministry of Finance (State General Reserve Corporation) shall implement the allocation and disbursement or assignment of budget funds for purchasing national reserve goods and national reserve business expenses. Heads of ministries and sectors managing national reserve goods shall implement the allocation and disbursement or assignment of state budget estimates to subordinate national reserve units and organize guidance, direction, and inspection of implementation.

3. In cases where urgent tasks arise during the year as decided by the competent authority, supplementary state budget estimates may be established in accordance with laws on state budget management.

1. Ministries and sectors managing national reserve goods may use capital from sales to implement purchases according to decisions assigned by competent authorities.

Article 9. Capital for purchasing national reserve goods

1. Annual capital for purchasing national reserve goods includes:

a) Capital allocated by the state budget to increase national reserves in the state plan assigned annually and supplementary budget funds for purchasing replacement national reserve goods (if applicable);

b) Capital from selling national reserve goods as stipulated in Clause 1, Article 8 of this Circular;

c) Other capital as prescribed by law.

a) In cases of budget allocation: implemented according to the provisions of the State Budget Law;

b) Allocation by payment order

The State General Reserve Corporation shall examine documents and procedures, issue a notice for capital allocation to be submitted to the Ministry of Finance (Department of State Budget) for capital allocation to organizations, enterprises, and state reserve units tasked with purchasing national reserve goods by heads of ministries and sectors managing such goods; including both increased purchases and replacement purchases of national reserve goods according to the Ministry of Finance's regulations on central government expenditures through payment orders.

a) The annual budget for purchasing national reserve goods assigned by competent authorities;

b) Decision of the Minister of Finance on the maximum purchase price for national reserve goods or documents of the Ministry of Finance on principles for determining the purchase price for national reserve goods managed by the Ministry of Defense and the Ministry of Public Security;

c) Purchase price decision of ministries and sectors managing national reserve goods (if applicable);

d) Decision of the head of the ministry or sector managing national reserve goods regarding the implementation of the purchase plan, approval of tender results, and approval of payment prices for designated tendering, selected tendering, and competitive bidding;

đ) National reserve goods purchase contracts (if any), or purchase decisions of all entities assigned by competent authorities;

e) Request for capital allocation from the head of the ministry or sector managing national reserve goods or authorized agencies and units.

When all conditions above are met, the State General Reserve Corporation shall issue a notice for capital allocation to be submitted to the Ministry of Finance (Department of State Budget) for payment according to the payment terms recorded in the national reserve goods purchase contract. In cases where the import contract for national reserve goods requires a guarantee deposit for opening a letter of credit (L/C) for payment, capital for purchase will be allocated according to the guarantee deposit amount deposited into the guarantee account of the unit signing the import contract at the bank for payment according to the terms specified in the import contract.

4. Payment of capital for purchasing national reserve goods can only be made when the following conditions are met:

a) National reserve goods purchase contracts (if any);

b) National reserve goods have been warehoused and meet quality standards, accompanied by complete invoices and documents as required; in cases of imported goods, related import documents must also be submitted;

c) Contract settlement record, acceptance record, handover record, or warehouse entry slip for direct wide-ranging purchases by all entities;

d) Approval for expenditure by the head of the national reserve unit.

6. In cases requiring capital for purchasing seasonal national reserve goods, or new purchases before selling old goods according to the phased-out goods exchange plan, ministries and sectors managing national reserve goods shall submit a document requesting the Ministry of Finance to advance funds from the state budget; ministries and sectors managing national reserve goods are responsible for repaying the advanced amount after completing the phased-out goods exchange according to the plan.

7. In cases of national reserve goods import and export without payment according to the Prime Minister's decision, price differences according to the decision of the competent authority of ministries and sectors managing national reserve goods shall be accounted for as increases or decreases in corresponding reserve capital sources, reported in the final settlement with the Ministry of Finance (State General Reserve Corporation).

Article 10. Insurance Costs for Warehouses and National Reserve Commodities

1. The head of ministries and sectors managing national reserve commodities shall be responsible for implementing insurance for warehouses and national reserve commodities under their management in accordance with the current mandatory insurance regulations.

2. Funding Allocation

b) Allocation by payment order

The Ministry of Finance (National Reserves General Department) shall examine the documentation and procedures, issue a notice to allocate funds to organizations, enterprises, and state reserves units tasked with preserving national reserve commodities by the heads of ministries and sectors managing national reserve commodities, in accordance with the central government's expenditure regulations through payment orders.

3. Documentation for funding allocation through payment orders includes:

a) The budget estimate for insurance costs for warehouses and national reserve commodities approved by the competent authority;

b) Insurance purchase contracts for warehouses and national reserve commodities;

c) Requests for funding allocation from ministries and sectors managing national reserve commodities or authorized agencies and units.

4. The selection of enterprises to purchase mandatory insurance for warehouses and national reserve commodities shall be carried out in accordance with the Bidding Law.

Article 11. Costs for Liquidating National Reserve Commodities

1. Contents of liquidation costs include:

a) Inventory costs for national reserve commodities;

b) Valuation and appraisal costs for national reserve commodities;

c) Organizational costs for selling national reserve commodities;

d) Other related costs.

2. National reserve units shall prepare a budget for revenue and expenses related to the liquidation of national reserve commodities and submit it to the competent authority for approval. The payment of liquidation costs for national reserve commodities shall be implemented according to the current state regulations.

3. The proceeds from the liquidation of national reserve commodities, after deducting the costs specified in Clause 1 of this Article, shall be deposited into the state budget within thirty days after the completion of the liquidation. If the proceeds from the liquidation of national reserve commodities are insufficient to cover the costs, the expenses will be covered from the state budget allocated for the management activities of national reserve units that have liquidated national reserve commodities.

Article 12. Costs for Destroying National Reserve Commodities

1. Contents of costs include:

a) Inventory costs for national reserve commodities;

b) Transportation costs for moving national reserve commodities to the destruction site;

c) Destruction costs for national reserve commodities;

d) Other related costs.

2. National reserve units shall prepare a budget for destroying national reserve commodities and submit it to the competent authority for approval. The payment of destruction costs for national reserve commodities shall be implemented according to the current state regulations.

3. Funding Allocation: Shall be carried out in accordance with Clause 2 of Article 10 of this Circular.

4. Documentation for funding allocation through payment orders includes:

a) Prime Minister's Decision on the destruction of national reserve commodities;

b) The budget estimate for destroying national reserve commodities approved by the competent authority;

c) Contracts for hiring the destruction of national reserve commodities (if applicable);

d) Requests for funding allocation from ministries and sectors managing national reserve commodities or authorized agencies and units.

1. Contents of costs for importing and exporting national reserve commodities at warehouse gates (receiving from the seller's means of transport, exporting onto the buyer's means of transport).

a) Contents of costs at the General Department, Bureau, and equivalent agencies

Publicity, advertising, communication, posting notices, training, guidance; inspection of import and export operations at subordinate units; quality assessment costs; investment in physical infrastructure; repair costs for assets, equipment, and facilities serving import and export operations; night shift, overtime meal allowances; printing materials, office supplies; meetings, deployment conferences, mid-term and final reviews, and other related costs.

b) Contents of costs at units organizing and implementing, including: Costs as stipulated in Point a, Clause 1 of this Article, plus additional costs for serving imports and exports such as hiring organizations with valuation functions; inspecting and testing national reserve commodities; repairing and testing measuring instruments; repairing and purchasing assets, tools, and packaging materials for imports and exports (if applicable); weighing, measuring, transferring, packing, loading, unloading, and sealing; installation and trial operation costs, rental costs for handling equipment (if applicable); loading and unloading national reserve commodities from transportation vehicles into warehouses or from warehouses onto transportation vehicles; security and protection work; temporary shelters for receiving and delivering goods and other related costs.

2. For organizations and enterprises hired by ministries and sectors managing national reserve commodities to store national reserve commodities, in addition to the costs mentioned in Clause 1 of this Article, labor costs shall also be included: warehouse keeper salaries, security personnel salaries, contributions based on wages, payments to workers (if applicable).

3. Levels of Expenditure

a) For expenditures regulated in this Article that are already included in the state regulations, they shall be implemented according to the current regulations;

b) For expenditures not yet included in the state regulations, the head of the national reserve unit shall decide the level of expenditure but must not exceed the allocated quota and bear legal responsibility for their decision.

4. Funding Allocation: Shall be carried out in accordance with Clause 2 of Article 10 of this Circular.

5. Documentation for funding allocation through payment orders includes:

a) The budget estimate for expenditures on importing and exporting national reserve commodities assigned by the competent authority;

b) The head of ministries and sectors managing national reserve commodities' decision assigning tasks for importing and exporting national reserve commodities to subordinate national reserve units;

c) Decisions allocating import and export fees from ministries and sectors to subordinate units;

d) Requests for funding allocation from ministries and sectors managing national reserve commodities or authorized agencies and units, specifying the quantity of imported and exported national reserve commodities.

Article 14. Costs for the export and issuance of national reserve goods for relief, support, and aid

1. Content of Expenses

b) Transportation costs, including: transportation fees to the delivery location; bridge and road fees; transportation vehicle padding costs, securing and escorting costs, loss costs according to the standard; cargo insurance costs during transportation; cleaning and waiting costs of the transportation vehicle, transshipment costs, loading and unloading costs onto the transportation vehicle;

c) Costs for hiring an appraisal of the transportation cost budget;

d) Domestic travel expenses; translation service costs; domestic and international communication costs;

đ) Costs for organizing a symbolic handover ceremony of national reserve goods with the Embassy of the receiving aid country in Vietnam;

e) Costs for hosting the expert delegation from the aid-receiving country working in Vietnam;

g) Costs for the mission team traveling abroad to carry out the task of exporting and issuing national reserve goods for aid as decided by the competent authority;

h) Costs for purchasing new packaging materials or replacements and reserves for damaged packaging materials, marking, repackaging, and stacking awaiting export;

i) Export procedures costs for national reserve goods exported for aid (including inspection, quarantine costs, and other costs related to export);

k) Costs for other related activities.

2. Level of expenditure: To be implemented as for import costs and export costs of national reserve goods at the warehouse gate as stipulated in Clause 3, Article 13 of this Circular.

3. Funding allocation: To be carried out as stipulated in Clause 2, Article 10 of this Circular. In cases where urgent tasks of exporting and issuing relief goods must be implemented immediately but the unit has not yet been approved by the competent authority or the budget has not been assigned or the assigned budget is insufficient, the unit implementing the task may temporarily borrow funds from regular operating expenses or other sources (excluding national reserve fund sources) to cover actual expenses incurred for relief tasks, while simultaneously preparing a budget proposal for approval by the competent authorities.

4. Documents for funding allocation in the form of payment orders include:

a) The approved budget for costs of exporting and issuing national reserve goods for relief by the competent authority;

b) Decision of the Minister of Finance on the maximum fee for exporting and issuing national reserve goods for relief;

c) Decision of the head of the ministry or sector managing national reserve goods assigning tasks to subordinate national reserve units;

d) Decisions of ministries and sectors allocating the export and issuance fees for national reserve goods to subordinate units;

đ) Request for funding document of the ministry or sector managing national reserve goods or authorized agencies, clearly stating the quantity of national reserve goods to be exported and issued.

1. Preservation costs classified by implementation time include: initial preservation costs; regular preservation costs; periodic preservation costs, and other non-regular preservation costs.

2. Contents of preservation costs include:

a) Contents of costs at the General Department, Bureau, and equivalent agencies

Training, guidance, inspection, and testing costs for preservation work at subordinate units; investment costs for physical facilities; purchase and repair costs for tools and equipment serving preservation work; midday meal costs; printing costs for documents; management quota costs and other related costs.

b) Content of costs at the organization and implementation unit includes:

Costs under point a, Clause 2 of this Article, plus additional costs for preservation work including: material costs for preservation: electricity, water, office supplies, labor protection, storm-proof tarpaulins, fire prevention and extinguishing; Loading and unloading costs, fumigation costs, packaging costs, lowering costs, rental costs for handling equipment, hazardous substance compensation costs; environmental processing costs and other related costs.

3. For organizations and enterprises hired by the ministry or sector managing national reserve goods to preserve national reserve goods, in addition to the costs mentioned in Clause 2 of this Article, other costs include: warehouse keeper salaries, security guard salaries, contributions based on salary, payments to workers, depreciation costs of assets; land rental costs (if applicable) for preservation work.

4. Level of expenditure: To be implemented as for import costs and export costs of national reserve goods at the warehouse gate as stipulated in Clause 3, Article 13 of this Circular.

5. Funding allocation: To be carried out as stipulated in Clause 2, Article 10 of this Circular.

6. Documents for funding allocation in the form of payment orders include:

a) Request for funding document of the ministry or sector managing national reserve goods or authorized agencies (attached with a report on the import, export, and inventory of national reserve goods preserved during the period);

b) Decision of the ministry or sector managing national reserve goods allocating preservation fees to subordinate units;

c) Contract for renting preservation of national reserve goods (if any).

Article 16. Allocation of costs for importing, exporting, and storing state reserve goods

1. The funds for importing, exporting, relief, support, aid, and storing state reserve goods shall be implemented under the allocation system. The total allocated cost amount is determined based on the actual quantity of goods imported, exported, and stored, and the allocation rate in monetary terms for each type of fee mentioned above for each type of commodity, as assigned by the competent authority. Within the allocated cost range, the head of the state reserve unit may proactively decide to spend according to the contents stipulated in Articles 13, 14, and 15 of this Circular to serve the importation, exportation, relief, support, aid, and storage of state reserve goods as prescribed.

2. Savings in fees are the difference between the total allocated cost amount minus the total actual cost incurred to implement the importation, exportation, relief, support, aid, and storage of state reserve goods. The state reserve unit may use 100% of the savings in fees to establish welfare funds, award funds, and supplement income for officials, civil servants, and employees; purchase, repair, and invest in building material facilities to serve the management of state reserves of the unit. The head of the ministry or sector managing state reserve goods and the Director-General of the State Reserve General Department may decide to reallocate savings among subordinate units. The establishment and use of welfare funds and award funds, and the provision of additional income for officials, civil servants, and employees, shall be carried out in accordance with the guidance provided in Article 17 of this Circular.

3. At the end of each quarter, the state reserve unit shall prepare a report on the implementation of the plan for importation, exportation, relief, support, aid, and storage (Annex No. 05 attached to this Circular), send it to the State Treasury where transactions take place, and transfer the savings in fees to the unit's deposit account at the State Treasury to temporarily allocate welfare funds, award funds, and provide additional income for civil servants and employees. At the end of the year, the state reserve unit shall prepare a report on the implementation of the annual plan for importation, exportation, relief, support, aid, and storage, send it to the State Treasury where transactions take place, and transfer the remaining savings in fees to the deposit account to allocate welfare funds, award funds, and provide additional income for civil servants and employees, and bear responsibility for its own report, while simultaneously reporting to the higher financial authority. In cases where the amount withdrawn exceeds the amount allowed based on the actual implementation of the annual plan, the State Treasury will deduct from the amount allowed for the following year or recover the reduction in state budget spending. The balance in the deposit account will be transferred to the next year for use.

4. The head of the ministry or sector managing state reserve goods and the Director-General of the State Reserve General Department shall review and approve the savings in fees of subordinate units together with the approval of the annual settlement report.

5. Costs for non-routine importation, exportation, and storage that have not been allocated by the competent authority shall be issued, settled, and finalized according to specific contents.

Article 17. Deduction for awards, establishment, and management and use of welfare funds and award funds

1. The value of the deduction for awards due to reduced loss of state reserve goods compared to the standard is calculated based on the accounting price. The individual directly responsible for storing state reserve goods shall enjoy 50% of the award money as stipulated in Article 19 of Decree No. 94/2013/NĐ-CP dated August 21, 2013, of the Government detailing the implementation of the Law on State Reserves, and the remaining amount shall be used by the state reserve unit to establish welfare funds, award funds, and supplement income for officials, civil servants, and employees; purchase, repair, and invest in building material facilities to serve the management of state reserves of the unit.

2. The state reserve unit may deduct welfare funds and award funds from the sources of funds specified in Clause 2 of Article 16 and Clause 1 of Article 17 of this Circular up to three months' average salary, wages, and additional income realized during the year; use them together with the savings achieved through the self-management mechanism for regular expenditure funds to supplement income for officials, civil servants, and employees up to a maximum of one time the grade and position salary fund and various allowances (excluding night shift and overtime allowances) prescribed by the State; the remainder may be used to purchase, repair, and invest in building material facilities to serve the management of state reserves of the unit.

3. Based on current laws, the head of the state reserve unit shall develop competition and reward regulations, internal expenditure regulations, in accordance with the guidance of the ministry or sector managing state reserve goods; decide on rewards for groups and individuals within and outside the unit based on work effectiveness and contributions to the unit's activities, and make them public for officials, civil servants, and employees in the unit to follow; inspect and supervise.

Article 18. Reporting and Statistical System, Accounting

1. Ministries and sectors managing national reserve goods shall prepare reports on the import, export, and inventory of national reserve goods (Annexes No. 06 and 07 attached hereto) to be submitted to the Ministry of Finance (State Reserve Agency) before the 20th day of the first month of the quarter following the reporting quarter (for quarterly reports), before January 25 of the following year (for annual reports), while also sending them to the Ministry of Planning and Investment.

2. In cases where urgent tasks are carried out pursuant to decisions of the Prime Minister or authorized persons, upon completion of the tasks, within ten days, ministries and sectors managing national reserve goods must report the results to the Prime Minister, simultaneously sending the reports to the Ministry of Finance (State Reserve Agency) and the Ministry of Planning and Investment.

3. In cases where urgent reports are required by the Prime Minister or competent state agencies, ministries and sectors managing national reserve goods must strictly adhere to the reporting system as prescribed.

4. Ministries and sectors managing national reserve goods, national reserve units must implement accounting systems in accordance with the national reserve accounting regulations.

5. Ministries and sectors managing national reserve goods are responsible for compiling final settlement reports; organizing inspections and approvals of final settlements of national reserve funds and fees of subordinate units, being accountable for approved final settlements, and compiling final settlement reports to submit to the Ministry of Finance (State Reserve Agency). The State Reserve Agency is responsible for reviewing and compiling final settlements of ministries and sectors regarding national reserve funds and fees to report to the Ministry of Finance for submission to the Government.

Chapter III
IMPLEMENTATION

Article 19. Effective Date

1. This Circular takes effect from December 6, 2013.

2. Repeal the contents guiding the national reserve plan and state budget allocation for national reserves in Circular No. 143/2007/TT-BTC dated December 3, 2007 guiding the implementation of Decree No. 196/2004/NĐ-CP dated December 2, 2004 of the Government detailing the implementation of the National Reserve Law, Circular No. 181/2012/TT-BTC dated October 24, 2012 amending and supplementing certain provisions of Circular No. 143/2007/TT-BTC dated December 3, 2007 guiding the implementation of Decree No. 196/2004/NĐ-CP dated December 2, 2004 of the Government detailing the implementation of the National Reserve Law, and Circular No. 143/2009/TT-BTC dated July 15, 2009 of the Ministry of Finance guiding the preparation of budgets, management, and use of funds to ensure the supply, assistance, and aid of national reserve goods.

Article 20. Responsibility for Implementation

Relevant agencies, organizations, and individuals involved in the development and implementation of the national reserve plan and state budget allocation for national reserves are responsible for implementing this Circular.

 

ANNEX

(Issued together with Circular No. 145/2013/TT-BTC dated October 21, 2013 of the Ministry of Finance guiding the national reserve plan and state budget allocation for national reserves).

COMPREHENSIVE PLAN FOR IMPORT AND EXPORT OF NATIONAL RESERVE GOODS IN YEAR.....

Unit: Million dong

 

 PLAN TO INCREASE NATIONAL RESERVE GOODS IN YEAR.....

Unit: Million dong

 

 

 PLAN TO REDUCE NATIONAL RESERVE GOODS IN YEAR.....

Unit: Million dong

 

 

 

PLAN FOR ROTATION OF NATIONAL RESERVE GOODS IN YEAR.....

Unit: Million dong

 

 

ANNEX NO. 5

 

REPORT ON IMPLEMENTATION OF PLANS FOR IMPORT, EXPORT, RELIEF, ASSISTANCE, AND STORAGE OF NATIONAL RESERVE GOODS

Quarter...year...

(This report serves as a voucher for national reserve units to withdraw budgets and settle accounts with the State Treasury)

Request the State Treasury...to process the unit...to withdraw savings transferred to the account number...opened at...

Amount: ...(in words: ...)

 

 

 REPORT ON IMPORT, EXPORT, AND INVENTORY OF NATIONAL RESERVE GOODS

Reporting period (quarter, year)

 

 

 DETAILED REPORT ON IMPORT, EXPORT, AND INVENTORY OF NATIONAL RESERVE GOODS

Reporting period (quarter, year)