JOINT CIRCULAR No. 163/2014/TTLT-BTC GUIDING THE FINANCIAL MANAGEMENT MECHANISM FOR THE NATIONAL TOURISM PROMOTION PROGRAM FROM 2013 TO 2020

JOINT CIRCULAR
Guidelines for financial management mechanisms
National Tourism Promotion Program for the period 2013-2020

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003, promulgated by the Government detailing and guiding the implementation of the Law on State Budget;

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 Decree No. 76/2013/NĐ-CP dated July 16, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Culture, Sports and Tourism;

Implementing Decision No. 2151/QD-TTg dated November 11, 2013 of the Prime Minister approving the National Tourism Promotion Program for the period 2013-2020.

The Minister of Finance and the Minister of Culture, Sports and Tourism issue this joint circular to guide the financial management mechanism of the National Tourism Promotion Program for the period 2013-2020.

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

Article 1. Scope of Regulation

This joint circular guides the management and use of financial support from the state budget to implement the National Tourism Promotion Program for the period 2013-2020 as approved by Decision No. 2151/QD-TTg dated November 11, 2013 of the Prime Minister (hereinafter referred to as the Program).

Article 2. Applicability

1. Units responsible for the Program: tourism promotion organizations under the Ministry of Culture, Sports and Tourism; ministries, ministerial-level agencies; localities; specialized tourism associations; tourism enterprises and other units specified in Decision No. 2151/QD-TTg dated November 11, 2013 of the Prime Minister.

2. Units participating in the Program: ministries, ministerial-level agencies; localities; specialized tourism associations; tourism enterprises and other units.

3. Agencies and units related to the development, implementation, management of the Program and the agency providing financial support.

Article 3. Sources of funds for implementing the Program.

Funds for implementing the Program are supported from the following sources: central government budget, local government budget, contributions from enterprises, and other lawful fundraising sources.

Article 4. General principles on financial management for the Program

1. The state budget supports the Program through the units responsible for the Program. The units responsible for the Program must use the state budget support funds for their intended purposes, economically and efficiently in accordance with current expenditure regulations and the levels of expenditure for program contents stipulated in this joint circular.

2. For expenditures without established norms, the units responsible for the Program shall be responsible for decisions on expenditures as well as the accuracy and honesty of the expenditures and accompanying vouchers.

3. For expenditures that must be conducted through bidding according to the law on bidding, such provisions shall apply.

4. Contributions from enterprises, funds raised from lawful sources, and funds obtained from peripheral activities of national tourism promotion programs must be fully reflected in the final accounts of the program. Funds obtained from peripheral activities of national tourism promotion programs must be deducted from the state budget support.

5. Participating units in the Program that have registered or entered into contracts with the units responsible for the Program but unilaterally cancel their participation must compensate the full costs incurred by the units responsible for the Program, including airfare, booth fees, and other expenses. The units responsible for the Program shall take appropriate measures to ensure recovery of such compensation, and the state budget will not support any losses suffered by the units responsible for the Program.

6. The units responsible for the Program shall collect all expenditure vouchers accurately according to the content, time, and location of occurrence, and retain original vouchers. The units responsible for the Program shall be responsible for the accuracy and honesty of the vouchers and invoices. Economic contracts between the units responsible for the Program and service providers must clearly specify the value of services excluding commissions.

II. CONTENTS OF EXPENSES AND LEVELS OF FINANCIAL SUPPORT FROM THE STATE BUDGET

Article 5. Content of Expenditure

Contents of expenses to implement the tasks and solutions of the Program as stipulated in Clause 2, Article 1 of Decision No. 2151/QD-TTg dated November 11, 2013 of THEDeputy ministers of ministerial-level agencies, Nationalớharged with the task of approving the Prime Minister's proposal regarding the appointment of Ministers for the term 2021 - 2026 for the following gentlemen:Deputy ministers of ministerial-level agencies, the Prime Minister approving theệProgram on PromotingìTourismpoliciesin the PeriodcouncillORS2013-2020.No.specialized agency under the People's Committee of the province/city. preliminary assessmentperiod1. Activities of promoting, advertising, and promoting Vietnam's tourism abroad:national2. Other contents related to the collection, payment, management, use, receipt, and publicizing of the fee collection regime not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circulars of the Minister of Finance guiding the printing, issuance, management, and use of receipts for fees and charges belonging to the State budget and any amendments or supplements thereto (if any).ớn 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 BOARDS195/2013/NĐ-CP dated November 21, 2013 of the Government detailing certain provisions and measures to enforce the Law on Publishingitselfc hiệArticle 1. Amending and supplementing some articles of Circular No. 54/2013/TT-BGTVT dated December 16, 2013 of the Minister of Transport on officers inspecting seagoing vessels

a) Organizing programs to promote Vietnam's tourist destinations abroad:

- Travel expenses, working expenses, insurance expenses: depending on the scale, nature, and budget of the Program, the head of the unit responsible for the Program decides, but not exceeding four people for the unit responsible for the Program and not exceeding one person for participating units;

- Event organization expenses: venue rental expenses, decoration expenses, equipment rental expenses, tea party expenses, invitation letter expenses, material expenses (including material transportation expenses overseas). In cases where a business networking event needs to be organized, the networking event expenses shall be decided by the Minister of Culture, Sports and Tourism.

b) Organizing and participating in international tourism fairs in key and potential markets:

- Travel expenses, working expenses, insurance expenses for staff of the unit responsible for the Program:

+ For fairs held in Europe: maximum support for three staff members for fairs with 15 or more Vietnamese enterprises participating; maximum support for two staff members for fairs with fewer than 15 Vietnamese enterprises participating;

+ For fairs held in other markets: maximum support for three staff members for fairs with 20 or more Vietnamese enterprises participating; maximum support for two staff members for fairs with fewer than 20 Vietnamese enterprises participating.

In special cases, if organizing fairs is closely linked to national cultural events to enhance the effectiveness of tourism promotion, the number of staff members participating shall be determined by the Minister of Culture, Sports and Tourism.

- Renting exhibition space and designing, staging booths;

- Expenses for organizing a joint booth for Vietnamese tourism at international tourism fairs;

- Expenses for organizing the opening ceremony (if it is a separate exhibition fair for Vietnam): invitation letter expenses, reception expenses, decoration expenses, sound and lighting expenses; expenses for the performance art group (if any);

- Expenses for organizing conferences, seminars (if any at major international fairs): hall rental expenses, equipment expenses, invitation letter expenses, material expenses (including material transportation expenses), tea party expenses, translation expenses;

- Expenses for promoting and advertising the organization of fairs.

- Costs for promotional activities for organizing the fair.

c) Promote Vietnamese tourism through certain international media outlets, including television channels, travel and entertainment magazines, large billboards, and online advertising, including: production costs for programs and products to promote tourism; leasing and broadcasting fees for programs on mass media.

d) Organize foreign tour operators and media representatives to conduct surveys of tourist destinations, products, and services in Vietnam:

- Support accommodation and travel expenses within Vietnam for international guests;

- Administrative expenses for staff from the main organizing unit to receive and organize the survey;

- Conference and seminar organization costs (if applicable);

- Reception banquet for welcoming the delegation (if applicable).

đ) Organize and participate in international conferences and seminars to promote Vietnamese tourism (organizing investment promotion conferences and seminars in key and potential markets; participating in international conferences and seminars on tourism promotion in the region and worldwide; utilizing tourism and economic forums to enhance promotional activities for Vietnamese tourism):

- Travel expenses, administrative expenses, insurance costs: depending on the scale, nature, and budget of the Program, the head of the main organizing unit shall decide, but not exceeding three persons for the main organizing unit and not exceeding one person for participating units;

- Conference and seminar organization costs: venue rental fees, decoration costs, equipment rental fees, invitation letter costs, material costs (including transportation costs for materials), tea breaks, and interpreter hiring fees (in cases where Vietnam is the organizer of the conference or seminar).

2. Domestic promotional, advertising, and tourism promotion activities:

a) Organize major domestic tourism events such as National Tourism Year, large cultural and sports events.

b) Promote and advertise tourism in reputable domestic newspapers and magazines: costs for writing articles and promoting tourism photos; costs for publishing in the press. The main organizing unit shall pay the press agencies after deducting any commission (if applicable).

c) Organize specialized conferences and seminars on tourism promotion to strengthen collaboration among Ministries, sectors, localities, regions; between the State and businesses; organize specialized conferences on international and regional tourism development and promotion to publicize and promote Vietnamese tourism.

d) Construct, lease, maintain, and repair large billboards to promote the image of national tourism at national tourist areas, international border gates, at some railway stations with high tourist traffic, and major intersections in large cities.

đ) Coordinate the organization of international trade fairs and events within the country; welcome international tour groups and media:

- For the content of coordinating the organization of international trade fairs and events within the country, the cost items include:

+ Travel expenses, administrative expenses, insurance costs for staff from the main organizing unit;

+ Venue rental fees, floor space rental fees, design and staging fees for booths; Costs to organize a joint booth for Vietnamese tourism;

+ Opening ceremony organization costs: invitation letter costs, reception costs, decoration costs, sound and lighting costs, artistic performance costs (if applicable);

+ Conference and seminar organization costs: hall rental fees, equipment rental fees, tea break costs, material costs (including transportation costs for materials);

+ Promotion and publicity costs for the organization of trade fairs and events.

- For welcoming international tour groups and media: the cost items are similar to those stipulated in Point d Clause 1 Article 5 of this Circular.

3. Develop electronic marketing to serve tourism promotion:

a) Costs for building and maintaining a tourism promotion and transaction information portal;

b) Costs for developing electronic publications;

c) Costs for promoting on social media platforms and other forms of promotion via the internet: costs for producing programs and articles for promotion, costs for posting and promoting on social media platforms and the internet;

d) Costs for building databases to serve internet-based tourism promotion;

đ) Costs for developing promotional applications for mobile devices (smartphones, tablets, and other devices);

e) Costs for developing other forms of electronic marketing to serve promotion and tourism promotion.

4. Organize the production of publications and items for tourism promotion:

a) Select and design tourism promotion item samples:

- Costs for organizing contests to select tourism promotion item samples: test question compilation costs, examination supervision costs, result announcement costs, organizing committee member training costs, prize awarding costs, and award ceremony organization costs;

- Costs for hiring design services for tourism promotion items.

b) Production costs for various types of tourism promotion publications and items in different formats, materials, and languages.

c) Production costs for documentary films, advertisements, and other types such as art programs about Vietnamese tourism in program, video tape, DVD, and mobile memory card formats.

Article 6. Level of financial support from the state budget

1. Support 100% of funding for activities led by central agencies (for projects with sideline revenue such as advertising income, commissions, sponsorships must be deducted from the state budget support funding).

2. Support up to 70% of funding for activities led by central agencies, involving localities, tourism associations, travel businesses, and other units.

3. Support up to 50% of funding for activities led by specialized tourism associations, travel businesses, and other units.

Article 7. Budget Standards

1. Expenses for domestic tourism promotion conferences and working trip fees for individuals traveling domestically according to the decision of the approving agency and the leading unit of the Program shall be implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, which stipulates the working trip fee system and conference organization expense system for state agencies and public service units (or any amended or supplementary documents if applicable).

2. Expenses for organizing domestic conferences and seminars with international characteristics and expenses for inviting foreign guests, international delegations to Vietnam (foreign tour operators, media, press organizations coming to Vietnam to survey destinations, products, and services) shall be implemented in accordance with Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance, which stipulates the reception expense system for foreign guests working in Vietnam, the expense system for organizing international conferences and seminars in Vietnam, and domestic reception expenses (or any amended or supplementary documents if applicable).

3. Expenses for paying working trip fees for individuals traveling abroad to participate in tourism promotion programs shall be implemented in accordance with Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, which stipulates the working trip fee system for state officials and civil servants traveling abroad for short-term assignments funded by the state budget (or any amended or supplementary documents if applicable).

4. Expenses for building and maintaining tourism promotion and transaction information portals, creating electronic publications, and establishing databases to serve online tourism promotion activities shall be implemented in accordance with Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance, guiding the level of expenditure for creating electronic information to maintain the regular operation of agencies and units using state funds, and Joint Circular No. 19/2012/TTLT-BTC-BKHĐT-BTTTT dated February 15, 2012, issued by the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications, guiding the management and use of funds for the National Program on the application of information technology in state agency operations (or any amended or supplementary documents if applicable).

5. For competitions to select and design tourism promotion samples and items, implementation shall be in accordance with Joint Circular No. 43/2012/TTLT-BTC-BLDTBXH dated March 14, 2012, issued by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs, stipulating the content and expenditure levels for skill competition activities at various levels (or any amended or supplementary documents if applicable).

6. Special nature expenses such as: promoting and advertising Vietnam's tourism through domestic and international media; organizing domestic and international tourism events; translation services abroad; developing promotional tourism facilities; developing electronic marketing methods to promote tourism; selecting and designing tourism promotion samples; producing tourism promotion publications and items; producing documentary films and advertisements about Vietnam's tourism in video tape, mobile memory card formats; The leading unit of the Program shall implement in accordance with the legal provisions on bidding. The head of the leading unit of the Program decides and bears responsibility for approving the bidding results and the funding levels for the contents specified in this clause.

Article 8. Regarding local tourism promotion activities

The People's Committees of provinces and centrally governed cities shall base on the guidelines on content and expenditure limits stipulated in this Joint Circular to develop tourism promotion projects, prepare plans, allocate funds from local budgets and other lawful financial sources to implement the projects in accordance with the State Budget Law and the provisions of this Joint Circular.

III. ESTABLISHING PLANS, ALLOCATING, ADJUSTING PROJECTIONS OF EXPENDITURE, ADVANCE PAYMENTS, SETTLEMENTS AND AUDITS FEES, PROVISIONAL PAYMENTS, SETTLEMENT, INSPECTION, AND SUPERVISION SYSTEM

Article 9. Establishing plans and allocating projected expenditures

1. Planning

a) Before June 30 each year, units subject to Article 2 of this Joint Circular shall propose tasks and funding for implementation in the following year based on the national tourism promotion program plan and orientation of the Ministry of Culture, Sports and Tourism, and submit them to the Ministry of Culture, Sports and Tourism;

b) The Ministry of Culture, Sports and Tourism shall compile the funding requirements plan for the Program from the main implementing units including units under the Ministry of Culture, Sports and Tourism, relevant ministries and sectors, tourism associations, tourism enterprises, and localities (where localities have national tourism promotion project proposals selected by the Minister of Culture, Sports and Tourism to be implemented from Program funds), and other units, and submit it together with the annual state budget estimate to the Ministry of Finance;

c) Based on the state budget balance capacity, the Ministry of Finance shall report to the Government to submit to the National Assembly for decision on the central government funding portion for the Program and allocation in the annual state budget expenditure estimate of the Ministry of Culture, Sports and Tourism (including funds for units under the Ministry of Culture, Sports and Tourism and funds for other units).

2. Allocating projected expenditures:

a) Based on the central budget allocation for the national tourism promotion program, the Ministry of Culture, Sports and Tourism shall send the proposed funding allocation plan for each project along with detailed explanations from the implementing unit to the Ministry of Finance for review and provide written comments;

b) After reaching agreement with the Ministry of Finance, the Ministry of Culture, Sports and Tourism shall approve the national tourism promotion program plan for the budget year, decide on the projected expenditure allocation for subordinate main implementing units, and notify the funding support plan according to the project for non-subordinate main implementing units.

Article 10. Adjusting projected expenditures

1. For main implementing units under the Ministry of Culture, Sports and Tourism: if the adjustment changes the name, main content, or limit of funding for each project but does not change the total funding allocated to subordinate units (which has been reviewed by the Ministry of Finance and approved by the Ministry of Culture, Sports and Tourism with a decision on projected expenditure allocation), the Ministry of Culture, Sports and Tourism shall seek agreement from the Ministry of Finance before making the adjustment.

2. For main implementing units not under the Ministry of Culture, Sports and Tourism: if the adjustment changes the name, main content, or limit of funding for each project but does not change the total funding allocated to each unit (the projected expenditure plan has been reviewed by the Ministry of Finance and the Ministry of Culture, Sports and Tourism has notified the state budget support funding), the main implementing unit may only make the adjustment after receiving agreement from both the Ministry of Culture, Sports and Tourism and the Ministry of Finance.

Article 11. Advance payments, settlement and finalization of accounts, consolidation of final accounts, and transfer of funding sources

1. Advance payments and settlement of accounts for units responsible for Programs under the Ministry of Culture, Sports and Tourism:

a) Advance payments:

- Units shall withdraw advance payments from the State Treasury at the location where the unit has an account to implement approved tourism promotion tasks.

- The State Treasury shall control and make payments for each task of the program according to the regulations of the Ministry of Finance on management, issuance, and payment of state budget expenditures through the State Treasury, current expenditure regulations, and provisions of this Joint Circular.

The amount of advance payment: based on the Decision approving the detailed budget estimate and related documents, the State Treasury shall provide advance payments to the unit responsible for the Program according to the implementation progress of the project but not exceeding 70% of the approved state budget support estimate. In cases of expenses incurred abroad, the State Treasury shall consider the advance payment ratio based on contracts signed with foreign service providers, reasonable and valid documents (not exceeding the approved detailed budget estimate).

b) Settlement of accounts:

Within thirty working days from the end of the project, the unit responsible for the Program shall report the settlement of funds used for implementing the project (including sideline revenues obtained during the implementation of the program) to the competent authority for approval.

Within fifteen working days from the date of receiving the settlement report from the unit and all relevant supporting documents, the competent authority shall review and issue a Decision approving the settlement of support funds for the project.

Based on the Decision approving the settlement issued by the competent authority and relevant documents, the State Treasury shall provide the remaining funds for implementing the project to the unit responsible for the Program.

2. Advance payments and settlement of accounts for units responsible for Programs that are not under the Ministry of Culture, Sports and Tourism (tourism associations, tourism enterprises, and other entities...):

a) Advance payments:

Based on the notification from the Ministry of Culture, Sports and Tourism regarding the state budget support funds for the unit's project, the unit responsible for the Program shall submit the project proposal, detailed budget estimate, and request the Ministry of Finance to approve the advance payment for implementation.

The deadline for submitting the application for advance payment must be consistent with the project implementation schedule but no later than November 30 of the reporting year. Within ten working days from the date of receiving the complete application from the unit responsible for the Program, the Ministry of Finance shall review and provide the advance payment for the unit's implementation.

- The advance payment application documents include:

+ A letter requesting advance payment;

+ The Decision approving the project and detailed budget estimate by the competent authority;

+ The approved project and detailed budget estimate;

+ The project implementation schedule and timeline according to the plan.

- The maximum advance payment is 70% of the state budget support funds according to the approved detailed budget estimate. In cases of expenses incurred abroad, based on contracts signed with foreign service providers, reasonable and valid documents shall be considered to determine the advance payment ratio (not exceeding the approved detailed budget estimate).

b) Settlement of accounts:

- Settlement of individual projects: Within a maximum of thirty working days after the completion of the project, the unit responsible for the Program shall compile all supporting documents to prepare the settlement report of funds used for implementing the project, submit it to the competent authority for approval, and send it to the Ministry of Finance for further consideration or recovery of the advanced support funds.

Within fifteen working days from the date of receiving the settlement report from the unit and all relevant supporting documents, the Ministry of Finance shall review and issue a Decision approving the support funds for the project. The settlement support funds shall not exceed the approved support budget plan for the Program.

- Annual settlement: The unit responsible for the Program shall be responsible for compiling the annual settlement report of support funds for the entire Program's projects and submit it to the competent authority for approval before January 15 of the following year, and send it to the Ministry of Finance and the Ministry of Culture, Sports and Tourism.

3. Consolidation of final accounts and transfer of funding sources:

By no later than January 31 of the following year, the Ministry of Culture, Sports and Tourism shall consolidate the final accounts of the National Tourism Promotion Program for the year by the type of unit responsible for the Program and the content of the Program and submit it to the Ministry of Finance. Within thirty working days, the Ministry of Finance shall review and consolidate it into the final state budget, and simultaneously notify the Ministry of Culture, Sports and Tourism.

The transfer of funding sources for the National Tourism Promotion Program for the year shall be carried out in accordance with current laws.

Article 12. Inspection and Supervision

1. The Ministry of Culture, Sports and Tourism shall be responsible for supervising the tourism promotion activities of the leading units and participating units of the Program.

2. The leading units and participating units of the Program shall have the responsibility to provide complete documentation and be subject to inspection, examination, and supervision of the use of state-funded support by relevant management agencies according to their prescribed functions.

3. In cases where funds need to be recovered due to inspections by competent authorities, the leading unit of the Program shall have the obligation to refund the state budget and report to the Ministry of Finance and the Ministry of Culture, Sports and Tourism on the implementation results in accordance with the provisions of the law.

4. If the leading unit of the Program delays the settlement of supported funds, it will be required to repay the temporarily advanced funds, suspend other ongoing tourism promotion support, and not be considered for new program support.

IV - IMPLEMENTATION

Article 13. Effective Date

1. This Circular shall take effect from December 27, 2014.

2. During the implementation process, if there are difficulties or obstacles, the relevant agencies and units are requested to reflect them to the Ministry of Finance and the Ministry of Culture, Sports and Tourism for coordination and guidance.

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