Circular No. 159/2015/TT-BTC guides certain provisions of Decision No. 32/2015/QD-TTg dated August 4, 2015, issued by the Prime Minister, stipulating standards, quotas, and management and usage regulations for cars in state agencies, public service units, and state-owned companies with 100% state capital.

CIRCULAR

Guidelines for some provisions of Decision No. 32/2015/QĐ-TTg dated August 4, 2015 of the Prime Minister on standards, quotas, and management and usage regulations for motor vehicles in state agencies, public service organizations, and limited liability companies.
Decision No. 8/2015 of the Government on standards, quotas
and management and usage regimes for cars in state agencies,
public service units, and Limited Liability Companies,
with a single member where the State holds 100% of the charter capital

_______________________

Pursuant to the Law on State Budget dated December 16, 2002;

Pursuant to the Law on Management and Use of State Property dated June 3, 2008;

Pursuant to the Law on Thrift and Combating Wastefulness dated November 26, 2013;

Pursuant to Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain Articles of the Law on State Asset Management and Usage;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 32/2015/QĐ-TTg dated August 4, 2015 of the Prime Minister on standards, quotas, and management and usage regulations for motor vehicles in state agencies, public service organizations, and limited liability companies with 100% state-owned capital.

At the proposal of the Director of the State Asset Management Agency,

The Minister of Finance issues this Circular to guide some provisions of Decision No. 32/2015/QĐ-TTg dated August 4, 2015 of the Prime Minister on standards, quotas, and management and usage regulations for motor vehicles in state agencies, public service organizations, and limited liability companies with 100% state-owned capital.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Article 1. This Circular guides some provisions of Decision No. 32/2015/QĐ-TTg dated August 4, 2015 of the Prime Minister on standards, quotas, and management and usage regulations for motor vehicles in state agencies, public service organizations, and limited liability companies with 100% state-owned capital (hereinafter referred to as Decision No. 32/2015/QĐ-TTg) regarding: equipping, replacing, managing, and using motor vehicles; allocating operating funds for motor vehicles serving work for positions with standards in state agencies, political organizations, political-social organizations whose operational costs are guaranteed by the state budget, public service organizations (hereinafter referred to as agencies, organizations, units), project management boards using state capital (hereinafter referred to as Project Management Boards), and limited liability companies with 100% state-owned capital (hereinafter referred to as state-owned companies).

Article 2. Motor vehicles within the scope regulated by this Circular include: motor vehicles serving work (from 4 to 16 seats) and special-purpose motor vehicles formed from sources specified in Article 2 of this Circular.

Article 3. For motor vehicles serving work at agencies and units under the armed forces, based on the provisions of Decision No. 32/2015/QĐ-TTg and the characteristics of operations of agencies and units under their jurisdiction, the Minister of National Defense and the Minister of Public Security shall take the lead in establishing standards, quotas, and management and usage regulations for motor vehicles serving work, to be submitted to the Prime Minister for decision.

Article 4. For motor vehicles serving work at Vietnamese agencies abroad; motor vehicles serving protocol and diplomatic functions of the State shall comply with separate regulations of the Prime Minister.

Article 2. Sources of Formation of Motor Vehicles

Clause 1. Motor vehicles serving work and special-purpose motor vehicles are purchased from the following sources of funding:

Point a) Funding allocated by competent state agencies in the annual budget estimates of agencies, organizations, and units;

Point b) Funding from the development fund for activities of public service organizations as prescribed;

Point c) Capital from programs and projects using state budget funds such as government bonds, local government bonds, official development assistance (ODA) sources, preferential loans, grants, and donations from domestic and foreign organizations and individuals included in state budget revenue;

Point d) Capital of state-owned companies.

Clause 2. Motor vehicles donated, gifted, or transferred to the State by organizations and individuals both domestically and internationally, and other forms of establishing ownership of the State according to the law.

Chapter II

EQUIPMENT AND REPLACEMENT OF MOTOR VEHICLES SERVING WORK AT AGENCIES, ORGANIZATIONS, UNITS, PROJECT MANAGEMENT BOARDS, AND STATE-OWNED COMPANIES

PROJECT MANAGEMENT BOARD AND STATE OWNED COMPANIES

Article 3. Vehicle equipment for general work purposes for agencies, organizations, units under Ministries, ministerial-level agencies, government agencies, other central agencies, political organizations, and political-social organizations as stipulated in point a, Clause 1, Article 7 of Decision No. 32/2015/QĐ-TTg

1. The vehicle equipment for general work purposes for agencies, organizations, units with leadership positions having a position allowance coefficient of 0.7 or higher shall be implemented as follows:

a) Offices of Ministries, ministerial-level agencies, government agencies, other central agencies, political organizations, and political-social organizations shall be equipped with a maximum of three (3) cars per unit.

b) Departments and equivalent organizations directly under Ministries, ministerial-level agencies, government agencies, other central agencies, political organizations, and political-social organizations shall be equipped with a maximum of two (2) cars per unit.

c) Other units under Ministries, ministerial-level agencies, government agencies, other central agencies, political organizations, and political-social organizations (Departments, Bureaus, and equivalent organizations) shall be equipped with a maximum of one (1) car per unit.

2. The vehicle equipment for general work purposes for General Bureaus and equivalent organizations (hereinafter referred to as General Bureaus) with leadership positions having a position allowance coefficient of 0.7 or higher shall be implemented as follows:

a) General Bureau offices shall be equipped with a maximum of two (2) cars per unit;

b) Departments and equivalent organizations directly under General Bureaus shall be equipped with a maximum of one (1) car per unit.

c) Other units under General Bureaus shall be equipped with a maximum of one (1) car per two (2) units. In cases where there is an odd number of units, the number of vehicles to be equipped will be equal to the number of vehicles according to the quota of the next consecutive number of units.

Example: - For two (2) units, a maximum of one (1) car can be equipped; For three (3) units, a maximum of two (2) cars can be equipped;

- For four (4) units, a maximum of two (2) cars can be equipped; For five (5) units, a maximum of three (3) cars can be equipped.

Article 4. Vehicle equipment and handling for project management boards using state capital

1. The vehicle equipment for general work purposes for project management boards with leadership positions having a position allowance coefficient of 0.7 or higher (excluding兼任职务的情况) as stipulated in point a, Clause 2, Article 7 of Decision No. 32/2015/QĐ-TTg shall be implemented as follows:

a) For project management boards directly under Ministries, ministerial-level agencies, government agencies, other central agencies, and provincial People's Committees, a maximum of two (2) cars per project management board shall be equipped;

b) For project management boards not falling within the scope prescribed in point a, Clause 1 of this Article, a maximum of one (1) car per project management board shall be equipped.

2. The vehicle equipment directly serving the management work of each project using state capital (including official development assistance (ODA) funds or foreign aid funds) shall be carried out in accordance with Circular No. 198/2013/TT-BTC dated December 20, 2013, issued by the Ministry of Finance on the management, use, and disposal of assets of projects using state capital (hereinafter referred to as Circular No. 198/2013/TT-BTC). When the project ends, the disposal of vehicles shall be carried out as follows:

a) Within thirty (30) days before the end date of the project as decided by the competent authority, the project management board shall be responsible for reporting to the project's main managing agency to report to the Ministry, ministerial-level agency, government agency, other central agency (for centrally managed projects); or report to the provincial department, district, town, city people's committee (for locally managed projects) about the current status of the vehicles. The content of the report includes: quantity, type, year of production, year of use, original value, remaining value, usage status of the vehicles, and related files and certificates;

b) Within fifteen (15) days from the date of receiving the report:

- Ministries, ministerial-level agencies, government agencies, other central agencies (for centrally managed projects) shall compile and send to the Ministry of Finance.

- Provincial departments, district, town, city people's committees (for locally managed projects) shall compile and send to the provincial finance department to report to the provincial people's committee.

- The Ministry of Finance and the provincial people's committee shall examine and decide on the disposal plan in accordance with the laws on the management and use of state assets.

- The project management board shall be responsible for preserving the vehicles in their original condition during the waiting period for the competent authority to dispose of them; and hand over the vehicles according to the decision of the competent authority.

3. For project management boards using official development assistance (ODA) funds or foreign aid funds, the disposal of vehicles when the project ends shall be carried out in accordance with the provisions of the signed agreement or project document approved by the competent authority. If the signed agreement or project document approved by the competent authority does not specify in detail, the disposal of vehicles shall be carried out in accordance with the provisions of Clause 2 of this Article.

Article 5. Replacement of cars for official work

The replacement of cars as stipulated in Article 8 of Decision No. 32/2015/QĐ-TTg (for cars for official work specified in Articles 5, 6, and 7 of Decision No. 32/2015/QĐ-TTg) shall be carried out as follows:

1. Cars for official work shall be replaced when meeting one of the following conditions:

a) The car has been in use beyond the time limit (15 years) as prescribed in Circular No. 162/2014/TT-BTC dated November 6, 2014 of the Ministry of Finance on the management system and depreciation of fixed assets in state agencies, public institutions, and organizations using state budget funds, and cannot continue to be used or is damaged and does not ensure safety during operation according to the inspection of the competent authority;

b) The car has been in use for at least 250,000 kilometers (200,000 kilometers for mountainous areas, remote areas, islands, and particularly difficult areas) and cannot continue to be used or is damaged and does not ensure safety during operation according to the inspection of the competent authority;

c) The car has been decided by the competent authority to be transferred to other agencies, organizations, units, and project management boards for management and use in accordance with the provisions of the law.

2. The replacement of old cars shall be carried out in one of the following two forms:

a) Receiving car transfers from other agencies, organizations, units, and project management boards;

b) Purchasing new cars in cases where there are no cars available for transfer as provided for in point a of this clause.

3. When being replaced with a new car, if the old car is disposed of through liquidation, the amount received after deducting related expenses as prescribed shall be deposited into the state budget in accordance with the law on the state budget. For public institutions, the proceeds shall be added to the Development Fund for Public Services of the institution.

Article 6. Handling of existing cars for common official work at agencies, organizations, units, and project management boards

The handling of existing cars for common official work at agencies, organizations, units, and project management boards after reorganization in accordance with Clause 3 of Article 8 of Decision No. 32/2015/QĐ-TTg shall be carried out as follows:

1. Ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees shall carry out:

a) Review and rearrange the number of existing cars at agencies, organizations, units, and project management boards under their jurisdiction to comply with the standards and quotas prescribed in Decision No. 32/2015/QĐ-TTg;

b) Consider and decide to transfer cars to agencies, organizations, units, and project management boards under their jurisdiction that lack cars according to the standards and quotas prescribed in Decision No. 32/2015/QĐ-TTg;

c) Report the results of implementation to the Ministry of Finance before March 21, 2016 (in the format prescribed in Appendix No. 01 and Appendix No. 02 attached hereto).

2. Based on the reports of ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees, the Ministry of Finance shall consider and handle the remaining cars in accordance with the laws on the management and use of state assets as follows:

a) Decide to transfer cars to ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees to arrange cars for official work for agencies, organizations, units, and project management boards that do not have enough cars according to the standards and quotas;

b) Report to the Prime Minister for consideration and decision on transfer in special cases as prescribed in Clause 4 of Article 16 of Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain provisions of the Law on Management and Use of State Assets;

c) In cases not covered by points a and b of Clause 2 of this Article, the Ministry of Finance shall provide comments in writing for ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees to sell or liquidate the cars in accordance with the laws on the management and use of state assets;

d) During the waiting period for the competent authority to consider and handle, ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees shall be responsible for preserving the cars in their original condition as reported to the Ministry of Finance.

3. The Ministry of Finance shall report to the Prime Minister the results of implementing the handling of cars as prescribed in Clause 2 of this Article.

Article 7. Equipping and Handling Special-Purpose Motor Vehicles

1. Special-purpose motor vehicles as defined in Clause 1, Article 9 of Decision No. 32/2015/QĐ-TTg include:

a) Motor vehicles equipped with special-purpose equipment or having a special structure according to professional requirements, including: ambulance vehicles, fire trucks, money transport vehicles, prisoner transport vehicles, street sweeping vehicles, water spraying vehicles, waste collection vehicles, waste compaction vehicles, mobile repair vehicles, laboratory-equipped vehicles, power generation and distribution vehicles, electrical repair vehicles, towing vehicles, crane vehicles, driving training vehicles, communication service vehicles, nuclear incident response vehicles, nuclear inspection vehicles...;

b) Motor vehicles used for special tasks serving professional requirements without being equipped with special-purpose equipment or having a special structure according to professional requirements but are used for special tasks of the sector or field, including: mobile court vehicles of the judiciary, flood and storm control command vehicles, search and rescue vehicles, forest protection patrol vehicles, traffic inspection vehicles, mobile broadcasting and television vehicles, dike protection vehicles, student transportation vehicles, actor transportation vehicles for performances, athlete transportation vehicles for training and competition...

2. Purchase price of special-purpose motor vehicles

a) For special-purpose motor vehicles as defined in point a of Clause 1 of this Article or motor vehicles with 16 seats or more used for special tasks as defined in point b of Clause 1 of this Article, the purchase price is the market selling price at the time of procurement, decided by the Minister, Head of a ministry-level agency, agency under the Government, central-level organization, Chairman of the People's Committee of the province;

b) For special-purpose motor vehicles not falling within the scope defined in point a of this clause, the purchase price shall be implemented as for general-purpose motor vehicles serving common work as stipulated in Article 7 of Decision No. 32/2015/QĐ-TTg.

3. After receiving a written agreement from the Ministry of Finance (for agencies, organizations, units, Project Management Boards under central management) and the Standing Body of the People's Council at the same level (for agencies, organizations, units, Project Management Boards under local management) regarding the quota of special-purpose motor vehicles (quantity, type), the Minister, Head of a ministry-level agency, agency under the Government, central-level organization, Chairman of the People's Committee of the province shall issue the quota (quantity, type) of special-purpose motor vehicles to be equipped for agencies, organizations, units, Project Management Boards under their jurisdiction; simultaneously, send it to the Ministry of Finance (for agencies, organizations, units, Project Management Boards under central management), Provincial Department of Finance (for agencies, organizations, units, Project Management Boards under local management) and the State Treasury Office for coordination in management and supervision during procurement. The equipping of special-purpose motor vehicles shall be carried out according to the issued quota as prescribed.

4. Based on the annual approved budget estimate; based on the quota of special-purpose motor vehicles issued by ministries, sectors, and localities as stipulated in Clause 3, Article 9 of Decision No. 32/2015/QĐ-TTg and Clause 3 of this Article, the Minister, Head of a ministry-level agency, agency under the Government, central-level organization, Chairman of the People's Committee of the province shall decide on the procurement and equipping of special-purpose motor vehicles (quantity, type, price) for agencies, organizations, units, Project Management Boards under their jurisdiction.

5. Special-purpose motor vehicles shall be liquidated when they have exceeded the usage period as prescribed and cannot continue to be used, or have been damaged but repairs to continue using them are ineffective and do not ensure safe operation according to the inspection of the state authority with the relevant function.

The proceeds from the liquidation of special-purpose motor vehicles, after deducting related costs as prescribed, shall be deposited into the state budget in accordance with the laws on state budget. In particular, for public service organizations, it shall be added to the Development Fund for Service Activities of the organization.

Article 8. Equipping automobiles at state-owned enterprises

The equipping of automobiles to serve production and business service activities of state-owned enterprises as stipulated in Clause 4, Article 10 of Decision No. 32/2015/QĐ-TTg shall be implemented as follows:

1. Based on the need for equipping automobiles to serve production and business service activities of state-owned enterprises, based on the financial capacity of the enterprise, and the market price of automobiles, the Board of Members or the Chairman of the company decides on the equipping of automobiles to serve production and business service activities of state-owned enterprises in accordance with the law on enterprises.

2. The purchase of automobiles shall be carried out in accordance with the law on bidding.

Article 9. Authority to Adjust the Purchase Price of Automobiles

The authority to decide on the purchase price of automobiles in cases where the price is higher than the prescribed price as stipulated in Clause 1, Clause 2, and Clause 3 of Article 11 of Decision No. 32/2015/QĐ-TTg shall be implemented as follows:

1. In cases where agencies, organizations, units, Project Management Boards, and state-owned enterprises need to equip automobiles with prices higher than those prescribed in Articles 5, 6, 7, and 10 of Decision No. 32/2015/QĐ-TTg, the Minister, Head of a ministry-level agency, or head of an agency under the Government, other central agencies, the Chairman of the People's Committee of a province, the Chairman of the Board of Members, or the Chairman of the Company shall consider and decide. The maximum excess shall not exceed (5%) compared to the prescribed price.

2. In cases where it is necessary to equip automobiles with prices higher than the prescribed price by up to (15%) as stipulated in Articles 5, 6, 7, and 10 of Decision No. 32/2015/QĐ-TTg, the Minister of Finance shall consider and decide based on a written proposal from the Minister, Head of a ministry-level agency, or head of an agency under the Government, other central agencies; the Chairman of the People's Committee of a province; the Chairman of the Board of Members, or the Chairman of the Company.

The proposal must include the following contents: necessity, reasons for purchasing automobiles, source of funding for automobile purchases.

Chapter III

MANAGEMENT AND USE OF AUTOMOBILES AT AGENCIES, ORGANIZATIONS, UNITS,

PROJECT MANAGEMENT BOARDS AND STATE-OWNED ENTERPRISES

Article 10. Forms of Managing Automobiles at Agencies, Organizations, Units, and Project Management Boards

The selection of forms of managing automobiles at agencies, organizations, units, and Project Management Boards as stipulated in Article 12 of Decision No. 32/2015/QĐ-TTg shall be implemented as follows:

1. Ministries, ministry-level agencies, agencies under the Government, other central agencies shall entrust financial accounting units or units authorized to manage (for agencies, organizations, units, and Project Management Boards under central management); the Chairman of the People's Committee of a province shall entrust the Department of Finance (for agencies, organizations, units, and Project Management Boards under local management), based on the number of existing automobiles, organizational models, market conditions for transportation services, and budget capacity, to take the lead in formulating management plans for automobiles according to one of the two forms below:

a) Entrusting agencies, organizations, units, and Project Management Boards to directly manage and allocate automobiles to serve work as prescribed in Decision No. 32/2015/QĐ-TTg and guidelines in this Circular;

b) Entrusting public service enterprises or public utility companies to manage automobiles to allocate vehicles to serve work for positions specified in Articles 5 and 6 and agencies, organizations, units, and Project Management Boards with standards prescribed in Decision No. 32/2015/QĐ-TTg.

2. The Minister, Head of a ministry-level agency, or head of an agency under the Government shall decide (for agencies, organizations, units, and Project Management Boards under central management); the Chairman of the People's Committee of a province shall decide (for agencies, organizations, units, and Project Management Boards under local management) to choose the form of managing automobiles as stipulated in Clause 1 of this Article.

3. In cases where agencies, organizations, units, and Project Management Boards are entrusted to directly manage and allocate automobiles to serve work as prescribed in Decision No. 32/2015/QĐ-TTg:

a) The management and use of existing automobiles shall be carried out in accordance with Point a, Clause 1 of Article 12 of Decision No. 32/2015/QĐ-TTg and Article 11 of this Circular;

b) The hiring of automobile services shall be carried out in accordance with Article 13 of Decision No. 32/2015/QĐ-TTg and Article 12 of this Circular;

c) The allocation of funds for self-provision of means of transport shall be carried out in accordance with Article 14 of Decision No. 32/2015/QĐ-TTg and Article 13 of this Circular.

4. In cases where one (or several) public service enterprises or public utility companies are entrusted to manage automobiles to allocate vehicles to serve work for positions in agencies, organizations, units, and Project Management Boards with prescribed standards, the management of automobiles shall be carried out in accordance with Clause 2 of Article 12 of Decision No. 32/2015/QĐ-TTg and Article 14 of this Circular.

Article 11. Management and Use of Existing Motor Vehicles of Agencies, Organizations, Units, and Project Management Boards

The management and use of motor vehicles of agencies, organizations, units, and project management boards as stipulated in point a, Clause 3, Article 10 of this Circular shall be implemented as follows:

1. Assign to the unit or financial and asset management agency to act as the main point (or directly) for managing and using existing motor vehicles according to the provisions of point a, Clause 1, Article 12 of Decision No. 32/2015/QĐ-TTg; arrange motor vehicles to serve work tasks for positions in accordance with standards and quotas. In cases where work requirements necessitate it, the head of the agency, organization, unit, or project management board may consider and permit the allocation of motor vehicles from the agency, organization, unit, or project management board to individuals who do not meet the vehicle usage standards when on official business.

2. In cases where officials are dispatched on official business but the existing motor vehicles of the unit cannot meet the needs, the head of the agency, organization, unit, or project management board may consider and permit the rental of motor vehicles to serve official business. The rental of motor vehicles shall be carried out in accordance with the provisions of Article 12 of this Circular.

Article 12. Rental of Motor Vehicle Services for Official Business

The rental of motor vehicle services for official business at agencies, organizations, units, and project management boards as stipulated in point b, Clause 3, Article 10 of this Circular shall be implemented as follows:

1. The head of the agency, organization, unit, or project management board decides on the rental of motor vehicle services for official business of the agency or unit.

2. The rental of motor vehicle services shall be carried out in accordance with the laws on bidding.

Article 13. Allocation of Operating Expenses for Motor Vehicles

The allocation of operating expenses for motor vehicles at agencies, organizations, units, and project management boards as stipulated in point c, Clause 3, Article 10 of this Circular shall be implemented as follows:

1. For positions specified in Article 6 of Decision No. 32/2015/QĐ-TTg who voluntarily register to implement the allocation of operating expenses for motor vehicles according to the provisions of Clause 1, Article 14 of Decision No. 32/2015/QĐ-TTg:

a) The allocation of operating expenses for motor vehicles by each stage:

- Daily pick-up and drop-off from residence to workplace;

- When on official business;

- Daily pick-up and drop-off from residence to workplace and when on official business.

b) The head of the agency or unit decides on the allocation of operating expenses for motor vehicles for each position by each stage. The allocated amount is paid together with the salary period of the unit for each position that has registered to implement the allocation;

c) The allocation rate is the average price of public transportation means (taxi prices commonly available on the market) in the locality;

d) The level of allocation of operating expenses is determined as follows:

d.1) In the case of allocating operating expenses for daily pick-up and drop-off from residence to workplace, the level of allocation is determined as follows:

Where:

- Allocated distance is the actual distance from residence to workplace of each position entitled to use pick-up and drop-off vehicles, determined by the head of the agency, organization, unit, or project management board;

- 02 trips include 01 trip going and 01 trip returning in one working day;

- The actual number of days for pick-up and drop-off from residence to workplace does not include the number of days on official business.

d.2) In the case of allocating operating expenses for official business, the level of allocation is determined as follows:

d.3) In the case of allocating the entire operating expense (including both stages: daily pick-up and drop-off from residence to workplace and official business), the level of allocation of operating expenses for motor vehicles is determined as follows:

Full Allocation Level (MKtb)

3. For positions entitled to use motor vehicles at state-owned enterprises as stipulated in Article 10 of Decision No. 32/2015/QĐ-TTg who voluntarily implement the allocation of operating expenses for motor vehicles:

a) The allocation of operating expenses for motor vehicles by each stage is implemented according to the provisions of point a of Clause 1 of this Article.

b) The Chairman of the Board of Members or the Chairman of the State-Owned Enterprise considers and decides on the allocation of operating expenses for motor vehicles for these positions.

c) The allocation rate and level of allocation of operating expenses are implemented according to the provisions of points c and d of Clause 1 of this Article.

4. The allocation rate of operating expenses for motor vehicles is determined and announced by the Department of Finance, in coordination with relevant departments, as a basis for implementation by agencies, organizations, units, and project management boards. When the average price of public transportation means on the market increases or decreases by more than 20% compared to the announced allocation rate, the Department of Finance will adjust accordingly.

4. The unit price for allocated funding for car usage shall be determined and announced by the Department of Finance, in coordination with relevant departments and sectors, as the basis for implementation by agencies, organizations, units, and Project Management Boards. When the average market price of public transportation vehicles increases or decreases by more than 20% compared to the previously announced unit price, the Department of Finance shall adjust accordingly.

Article 14. Management of motor vehicles under the form of transferring to public service units or public utility enterprises

The management of motor vehicles as prescribed in Clause 4, Article 10 of this Circular shall be implemented as follows:

1. Based on the organizational scale of agencies, organizations, units, and Project Management Boards within their management scope, the Minister, Head of a ministry-level agency, or agency under the Government, or other central agencies shall decide (for agencies, organizations, units, and Project Management Boards under central management); the Chairman of the People's Committee at the provincial level shall decide (for agencies, organizations, units, and Project Management Boards under local management) the transfer of one (or several) public service units or public utility enterprises to manage the motor vehicles of agencies, organizations, units, and Project Management Boards within their management scope (hereinafter referred to as the vehicle management unit).

2. The vehicle management unit shall implement:

a) Managing and allocating motor vehicles to serve the work of agencies, organizations, units, and Project Management Boards according to the standards and norms set out in Decision No. 32/2015/QĐ-TTg and the provisions of this Circular;

b) Maintaining and repairing motor vehicles in accordance with the prescribed regime.

3. The preparation of budget estimates and final accounts for expenses (management costs and costs related to operating motor vehicles as prescribed) for the vehicle management unit that is a public service unit shall be carried out in accordance with the laws on state budget.

4. The preparation of budget estimates and final accounts for expenses (management costs and costs related to operating motor vehicles as prescribed) for the vehicle management unit that is a public utility enterprise shall be carried out as follows:

a) Establishment of budget estimates:

- The public utility enterprise shall prepare a plan for expenses (management costs and costs related to operating motor vehicles as prescribed) and submit it to the financial management agency of the Ministry, ministry-level agency, agency under the Government, or other central agencies (for agencies, organizations, units, and Project Management Boards under central management), or submit it to the Department of Finance (for agencies, organizations, units, and Project Management Boards under local management).

- The financial management agency of the Ministry, ministry-level agency, agency under the Government, or other central agencies shall review and approve the plan for expenses (management costs and costs related to operating motor vehicles as prescribed) and submit it to the Minister, Head of a ministry-level agency, or agency under the Government, or other central agencies for approval (for agencies, organizations, units, and Project Management Boards under central management); the Chairman of the People's Committee at the provincial level shall review and approve the plan for expenses (management costs and costs related to operating motor vehicles as prescribed) (for agencies, organizations, units, and Project Management Boards under local management).

b) Settlement:

- The public utility enterprise shall prepare the final account for expenses to be settled (management costs and costs related to operating motor vehicles as prescribed) and submit it to the financial management agency of the Ministry, agency under the Government, or other central agencies (for agencies, organizations, units, and Project Management Boards under central management), or submit it to the Department of Finance (for agencies, organizations, units, and Project Management Boards under local management).

- The financial management agency of the Ministry, ministry-level agency, agency under the Government, or other central agencies, or the Department of Finance shall review and approve the final account for expenses to be settled (management costs and costs related to operating motor vehicles as prescribed) and submit it to the Minister, Head of a ministry-level agency, or agency under the Government, or other central agencies for approval (for agencies, organizations, units, and Project Management Boards under central management); the Chairman of the People's Committee at the provincial level shall approve the final account for expenses to be settled (management costs and costs related to operating motor vehicles as prescribed) (for agencies, organizations, units, and Project Management Boards under local management).

c) The preparation of budget estimates and final accounts for expenses (management costs and costs related to operating motor vehicles) shall be carried out in accordance with relevant laws.

Chapter IV

RESPONSIBILITY FOR IMPLEMENTATION

Article 15. Responsibilities of Ministries, Sectors, and Localities

1. The Minister, Head of a ministry-level agency, agency under the Government, or other central agencies have the responsibility to:

a) Assign financial accounting units or units with delegated management authority to research and develop organizational models and management of motor vehicles for agencies, units, organizations, and Project Management Boards within their jurisdiction as prescribed in Article 12 of Decision No. 32/2015/QĐ-TTg and this Circular;

b) Direct agencies, organizations, units, and Project Management Boards within their jurisdiction to establish fuel consumption standards for each motor vehicle; monitor actual usage costs for each vehicle including driver salaries, fuel costs, vehicle repair costs (including reasonable large-scale repair costs) and other operational and usage-related costs as prescribed. Based on the fuel consumption standards, actual usage costs of motor vehicles, market rental car prices, and the unit cost of motor vehicles stipulated in this Circular, develop regulations on the management and use of motor vehicles as prescribed in Clause 2, Article 18 of Decision No. 32/2015/QĐ-TTg;

c) Implement reviews and reorganize the number of motor vehicles according to Clause 3, Article 8 of Decision No. 32/2015/QĐ-TTg and Article 6 of this Circular;

d) Inspect the procurement, equipping, management, and use of motor vehicles serving the work of agencies, organizations, units, and Project Management Boards within their jurisdiction to identify and address or report to competent authorities for timely handling of violations as prescribed in Article 20 of Decision No. 32/2015/QĐ-TTg and this Circular;

đ) Publicize the management, allocation, and use of motor vehicles at agencies, organizations, units, and Project Management Boards within their jurisdiction in accordance with laws on the management and use of state assets;

2. Provincial People's Committees are responsible for directing the Department of Finance to coordinate with relevant departments:

a) Announce unit costs for motor vehicles in their jurisdiction as prescribed in Article 13 of this Circular;

b) Research and develop organizational models and management of motor vehicles for agencies, units, organizations, and Project Management Boards within their jurisdiction to submit to competent authorities for decision-making as prescribed in Article 12 of Decision No. 32/2015/QĐ-TTg and this Circular;

c) Direct agencies, organizations, units, and Project Management Boards within their jurisdiction to establish fuel consumption standards for each motor vehicle; monitor actual usage costs for each vehicle including driver salaries, fuel costs, vehicle repair costs (including reasonable large-scale repair costs) and other operational and usage-related costs as prescribed. Based on the fuel consumption standards, actual usage costs of motor vehicles, market rental car prices, and the unit cost of motor vehicles stipulated in this Circular, develop regulations on the management and use of motor vehicles as prescribed in Clause 2, Article 18 of Decision No. 32/2015/QĐ-TTg;

d) Implement reviews and reorganize the number of motor vehicles according to Clause 3, Article 8 of Decision No. 32/2015/QĐ-TTg and Article 6 of this Circular;

đ) Inspect the procurement, equipping, management, and use of motor vehicles serving the work of agencies, organizations, units, Project Management Boards, and state-owned companies within their jurisdiction; identify and report to competent authorities for timely handling of violations as prescribed in Article 20 of Decision No. 32/2015/QĐ-TTg and this Circular;

e) Publicize the management, allocation, and use of motor vehicles at agencies, organizations, units, and Project Management Boards within their jurisdiction in accordance with laws on the management and use of state assets;

Article 16. Transitional Provisions

1. The handling of motor vehicles purchased and equipped to serve work for positions specified in Article 6 of Decision No. 32/2015/QĐ-TTg when voluntarily accepting full responsibility (including all stages, from picking up and dropping off at work to traveling on business) shall be carried out in accordance with the principles prescribed in Point a, Clause 3, Article 8 of Decision No. 32/2015/QĐ-TTg and Clause 2, Article 6 of this Circular;

2. The equipping and procurement of specialized motor vehicles for agencies, organizations, units, and Project Management Boards that had been issued standards and quotas before September 21, 2015 (the effective date of Decision No. 32/2015/QĐ-TTg) shall be implemented as follows:

a) From September 21, 2015, based on the standards and quotas for specialized motor vehicles already issued by competent authorities, agencies, organizations, units, and Project Management Boards shall procure specialized motor vehicles in accordance with approved standards and quotas; the purchase price of specialized motor vehicles shall comply with the provisions of Clause 2, Article 9 of Decision No. 32/2015/QĐ-TTg and Clause 2, Article 7 of this Circular;

b) In cases where there are changes in functions and tasks affecting the need for specialized motor vehicles, ministries, government agencies, other central agencies, and localities shall review and rebuild usage standards for specialized motor vehicles to ensure economy and efficiency;

3. For motor vehicles of Project Management Boards specified in Clause 2, Article 4 of this Circular that have been approved by competent authorities for disposal plans before the effective date of Decision No. 32/2015/QĐ-TTg, continue to implement the approved disposal plan; if no approval has been obtained, follow the provisions of Decision No. 32/2015/QĐ-TTg and this Circular;

Article 17. Handling Violations

1. Handling of violations in the procurement, equipping, management, and use of motor vehicles shall be carried out in accordance with the provisions of Article 20 of Decision No. 32/2015/QĐ-TTg;

2. Within six months from the effective date of Decision No. 32/2015/QĐ-TTg (September 21, 2015), ministries, ministry-level agencies, government agencies, other central agencies, and provincial people's committees shall submit reports to the Ministry of Finance on the results of reviewing the current number of motor vehicles as prescribed in Point c, Clause 3, Article 8 of Decision No. 32/2015/QĐ-TTg and Clause 1, Article 6 of this Circular.

Beyond the aforementioned deadline, the Ministries, ministerial-level agencies, agencies under the Government, other central agencies and provincial People's Committees shall temporarily refrain from purchasing automobiles; the State Treasury shall not settle payments for automobile purchases without reports; at the same time, the Ministries, ministerial-level agencies, agencies under the Government, other central agencies and provincial People's Committees shall be responsible before

Chapter V

IMPLEMENTATION

Article 18. Effective Date

1. This Circular takes effect from November 30, 2015.

2. This Circular replaces Circular No. 103/2007/TT-BTC dated August 28, 2007 of the Ministry of Finance guiding the implementation of Decision No. 59/2007/QĐ-TTg dated May 7, 2007 of the Prime Minister on issuing standards, norms, and management and usage regulations for transportation means in state agencies, public service units, and state-owned enterprises; Circular No. 06/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance amending and supplementing Circular No. 103/2007/TT-BTC dated August 28, 2007 of the Ministry of Finance guiding the implementation of Decision No. 59/2007/QĐ-TTg dated May 7, 2007 of the Prime Minister on issuing standards, norms, and management and usage regulations for transportation means in state agencies, public service units, and state-owned enterprises; and abolishes relevant provisions concerning the handling of automobiles when projects conclude as stipulated in Circular No. 198/2013/TT-BTC.

3. Cases arising from September 21, 2015 shall be implemented according to the provisions of Decision No. 32/2015/QĐ-TTg dated August 4, 2015 of the Prime Minister on standards, norms, and management and usage regulations for automobiles in state agencies, public service units, and wholly state-owned limited liability companies, and the guidance provided in this Circular.

4. In cases where the regulatory legal documents mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced legal documents.

5. During the course of implementation, if there are any difficulties, the Ministries, central agencies, and localities are requested to promptly report to the Ministry of Finance for coordination and resolution./.