Circular No. 180/2014/TT-BTC stipulates the management, payment, and settlement of advance capital for the Vietnam Electricity Corporation to implement the resettlement project for the Ninh Thuan nuclear power plant.

 

CIRCULAR

Management, settlement, and final accounting of advance capital for the Vietnam Electricity Corporation implementing the Resettlement Project for the Ninh Thuan Nuclear Power Plant

 Vietnam

____________________

 

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 Resolution No. 41/2009/QH12 of the XIIth National Assembly at its sixth session on November 25, 2009 regarding the investment policy for the Ninh Thuan nuclear power plant project;

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. 52/1999/NĐ-CP dated July 8, 1999 of the Government promulgating the Investment and Construction Management Regulations; Decree No. 12/2000/NĐ-CP dated May 5, 2000 of the Government amending the Investment and Construction Management Regulations issued together with Decree No. 52/1999/NĐ-CP; Decree No. 07/2003/NĐ-CP dated July 30, 2003 of the Government amending and supplementing certain articles of the Investment and Construction Management Regulations issued together with Decree No. 52/1999/NĐ-CP;

Pursuant to Decree No. 12/2009/NĐ-CP dated February 10, 2009 of the Government on project management for construction works; Decree No. 83/2009/NĐ-CP dated October 15, 2009 of the Government amending and supplementing certain articles of Decree No. 12/2009/NĐ-CP;

The Minister of Transport hereby promulgates this Circular stipulating the procedures and formalities for dredging and maintaining the maritime channels of Hai Phong and Saigon-Vung Tau managed by the Ministry of Transport, using state budget funds, piloted under the open bidding mechanism with lump-sum contracts ensuring the design standards of the channel routes from 2015 to 2016 based on the dredging and maintenance plans for maritime channels and lump-sum contracts without adjusting the implementation costs.

Pursuant to Decree No. 48/2010/NĐ-CP dated May 7, 2010 of the Government on contracts in construction activities; Decree No. 207/2013/NĐ-CP dated December 11, 2013 of the Government amending and supplementing certain articles of Decree No. 48/2010/NĐ-CP on contracts in construction activities;

Pursuant to the Government Decree Pursuant to Decree No. 15/2013/NĐ-CP dated February 6, 2013 of the Government on construction quality management;

Pursuant to Decree No. 43/2014/NĐ-CP dated May 15, 2014 of the Government detailing implementation of certain provisions of the Land Law;

Pursuant to Decree No. 47/2014/NĐ-CP dated May 15, 2014 of the Government on compensation, support, and resettlement when land is reclaimed by the State;

Pursuant to Decree No. 63/2014/NĐ-CP dated June 26, 2014 of the Government detailing implementation of certain provisions of the Bidding Law concerning the selection of contractors;

Implementing Decision No. 1504/QĐ-TTg dated August 28, 2013 of the Prime Minister on the mechanism and policies for compensation, support, and resettlement for the Ninh Thuan nuclear power plant project (hereinafter referred to as Decision No. 1504/QĐ-TTg);

At the proposal of the Director of the Investment Department,

While the Resettlement Project for the Ninh Thuan nuclear power plants and the construction projects of Ninh Thuan 1 and 2 nuclear power plants have not yet been approved by the Prime Minister, to ensure the implementation of tasks that have been allowed to proceed ahead of schedule to meet the project timeline as stipulated in document No. 606/VPCP-KTN dated January 24, 2014, the Minister of Finance issues this Circular to regulate the management, settlement, and final accounting of advance capital for the Vietnam Electricity Corporation implementing the Resettlement Project for the Ninh Thuan nuclear power plant.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular regulates the management, settlement, and final accounting of advance capital for the Vietnam Electricity Corporation to implement compensation, support, and resettlement for the Ninh Thuan nuclear power plant project as prescribed in Decision No. 1504/QĐ-TTg for tasks related to land recovery, compensation, support, and investment in infrastructure construction in resettlement areas of nuclear power projects approved for early implementation by the Prime Minister in document No. 606/VPCP-KTN dated January 24, 2014 of the Government Office.

2. The management, settlement, and final accounting of advance capital for the Vietnam Electricity Corporation for other tasks of the Resettlement Project for the Ninh Thuan nuclear power plant not covered under Clause 1 of this Article shall be carried out according to directives from the Prime Minister and the regulations set forth in this Circular.

Article 2. Applicability

1. Organizations, households, individuals, and community residents affected by land recovery and property damage due to the implementation of the Project include:

a) Organizations, households, individuals, and community residents whose residential land, production land, and property on the land must be relocated to new locations.

b) Organizations, households, individuals, and community residents whose part of their production land and property on the land are recovered but do not need to relocate their residences.

c) Organizations, households, individuals, and community residents in the area whose production land, residential land, and property on the land are recovered during the resettlement process.

2. Relevant agencies and organizations involved in the organization and implementation of the Project, specifically:

a) People's Committee of Ninh Thuan Province.

b) Vietnam Electricity Corporation.

c) Department of Finance of Ninh Thuan Province.

d) State Treasury of Ninh Thuan Province.

e) Project Management Board for Ninh Thuan Nuclear Power Plant.

f) Project Management Board for Resettlement of Ninh Thuan Nuclear Power Plant.

g) Other relevant agencies and organizations.

Article 3. Explanation of Terms

1. The Project includes tasks related to land recovery, compensation, support, and investment in infrastructure construction in resettlement areas of nuclear power projects approved for early implementation by the Prime Minister in document No. 606/VPCP-KTN dated January 24, 2014 of the Government Office.

2. The Project Management Board for Resettlement of Ninh Thuan Nuclear Power Plant (hereinafter referred to as the Resettlement Project Management Board) is the functional agency assisting the People's Committee of Ninh Thuan Province in managing the resettlement project through regulations issued by the People's Committee of Ninh Thuan Province; it is responsible before the People's Committee of Ninh Thuan Province and the law for the management, settlement, and final accounting of advance capital of the Vietnam Electricity Corporation and other lawful capital as prescribed by law.

3. The Project Management Board for Ninh Thuan Nuclear Power Plant (hereinafter referred to as the Nuclear Power Project Management Board) is the functional agency assisting the Vietnam Electricity Corporation in managing investment construction projects for Ninh Thuan Nuclear Power Plant through regulations issued by the Vietnam Electricity Corporation; it is responsible before the Vietnam Electricity Corporation and the law for certain contents of the Nuclear Power Project Management Board as prescribed in this Circular.

4. Capital refers to the advance capital of the Vietnam Electricity Corporation for implementing the Project.

Article 4. Use of Capital

1. Expenditure for compensation, support, and resettlement, land clearance for the Ninh Thuan 1 and Ninh Thuan 2 Nuclear Power Plant projects. Specifically, expenditure for compensation and support at construction sites of the Ninh Thuan 1 and 2 Nuclear Power Plants will be implemented after the adjustment of the construction site planning approved by the competent authority.

2. Investment expenditure for infrastructure construction in resettlement areas, farming areas, and cemeteries.

3. Expenditure for implementation of compensation and land clearance work.

Article 5. Principles for Management and Use of Capital to Implement the Project

1. The Vietnam Electricity Corporation shall allocate funds according to the agreed capital utilization plan with the People's Committee of Ninh Thuan Province to implement the project. The Vietnam Electricity Corporation is responsible for coordinating with the People's Committee of Ninh Thuan Province on the project implementation plan and progress; ensuring sufficient funding according to the agreed project implementation plan and progress.

2. The capital shall be transferred into the account of the Resettlement Project Management Board opened at the State Treasury of Ninh Thuan Province for control and payment purposes.

3. The People's Committee of Ninh Thuan Province and the Resettlement Project Management Board are responsible for managing and using the Vietnam Electricity Corporation's capital for its intended purpose, correct recipients, and effectively.

4. Advance payments, settlement, and finalization of capital for the project must comply with current laws regarding management, use, settlement, and finalization of investment capital from state budget sources, and specific provisions in this Circular.

5. The State Treasury of Ninh Thuan Province is responsible for managing and controlling advance payments and investment capital settlement of the project in accordance with the law and guiding documents of the Ministry of Finance.

Chapter II

SPECIFIC PROVISIONS

Article 6. Establishment and Adjustment of Annual Capital Plan

1. Establishment of Annual Capital Plan

a) Basis for Establishing the Capital Plan

Based on the overall construction schedule of the Ninh Thuan 1 and Ninh Thuan 2 Nuclear Power Plant projects; the Resettlement Project approved by the Prime Minister; the Resettlement Area Planning approved by the People's Committee of Ninh Thuan Province; Implementation results; Actual situation and feasibility within the planning period of the project, the Resettlement Project Management Board and the Nuclear Power Project Management Board shall unify the implementation progress and propose the capital implementation plan for the project as the basis to submit to the People's Committee of Ninh Thuan Province and the Vietnam Electricity Corporation before November 30 each year (Annex No. 01 attached).

b) Process and Time Limit for Establishing the Capital Plan

Within five working days from the date of receipt of the capital plan proposal document from the Resettlement Project Management Board and the Nuclear Power Project Management Board, the People's Committee of Ninh Thuan Province shall provide comments in writing to the Vietnam Electricity Corporation to agree on the implementation progress and capital allocation plan for the project (Annex No. 02 attached).

At most seven working days from the date of receipt of the document from the People's Committee of Ninh Thuan Province, the Vietnam Electricity Corporation shall agree on the implementation progress and capital allocation plan and notify the agreement in writing to the People's Committee of Ninh Thuan Province, the State Treasury of Ninh Thuan Province (Annex No. 03) and transfer capital according to the request of the People's Committee of Ninh Thuan Province.

c) Principles for Establishing the Capital Plan

The unification of the annual capital plan and allocation schedule between the People's Committee of Ninh Thuan Province and the Vietnam Electricity Corporation must ensure timeliness, speed, and alignment with the project implementation progress.

2. Adjustment of Capital Plan

a) Every six months, the Resettlement Project Management Board and the Nuclear Power Project Management Board shall cooperate to review the project implementation progress and unify the adjustment plan for the investment capital allocation report to the People's Committee of Ninh Thuan Province for agreement with the Vietnam Electricity Corporation. The adjusted capital allocation plan must not delay compensation, support, and resettlement progress and must conclude before October 31 of the following year.

b) The Vietnam Electricity Corporation shall consider and agree with the adjusted capital plan and notify the agreement in writing to the People's Committee of Ninh Thuan Province and the State Treasury of Ninh Thuan Province as the basis for implementation according to the time specified in Clause 1 of this Article.

c) In case the planned investment capital for the year is not fully utilized (including adjusted investment capital), the remaining capital surplus will be carried over to the next year for continued settlement.

Article 7. Transfer of Capital

1. Opening an account

The Project Management Board for Resettlement shall open an account at the State Treasury of Ninh Thuan Province in accordance with the regulations of the Ministry of Finance on the regime of opening and using accounts at the State Treasury to implement the State Treasury's payment control. The State Treasury of Ninh Thuan Province shall be responsible for guiding the Project Management Board for Resettlement to open an account to receive capital payments.

2. Basis for Capital Transfer

a) The capital plan and the schedule for allocating capital agreed upon between the Vietnam Electricity Group and the People's Committee of Ninh Thuan Province.

b) The progress of implementing the Project.

3. Procedure for Capital Transfer

Based on the agreement on the capital plan and the schedule for allocating capital that have been agreed upon, the Vietnam Electricity Group shall transfer capital into the settlement account of the Project Management Board for Resettlement at the State Treasury of Ninh Thuan Province within fifteen working days from the date of receipt of the request letter from the People's Committee of Ninh Thuan Province.

Article 8. Advance Payment

The advance payment of capital by the People's Committee of Ninh Thuan Province through the Project Management Board for Resettlement to contractors for necessary works requiring advance payment must be clearly defined in the contract regarding the object, content, and specific work. The amount of advance payment, the time of advance payment, and the recovery of advance payment must comply with the provisions of the State for each type of contract.

The Project Management Board for Resettlement shall prepare and submit the application dossier for advance payment to the State Treasury of Ninh Thuan Province according to each specific work content, including:

1. For compensation and land clearance works

a) Documents

- The compensation and land clearance plan has been agreed upon between the People's Committee of Ninh Thuan Province and the Vietnam Electricity Group.

- The detailed compensation and resettlement support plan approved by the competent authority.

- Economic contract (in case implemented by the contractor).

- The capital advance request letter issued by the agency or organization authorized to carry out compensation and land clearance.

- Detailed list of advance payment and settlement for each household with specific addresses confirmed by the local People's Committee.

b) Amount of Advance Payment

According to the requirements and needs of the compensation and land clearance work but not exceeding the plan and progress agreed upon between the People's Committee of Ninh Thuan Province and the Vietnam Electricity Group.

c) Content of Advance Payment

Advance payment for works as stipulated in Decisions 1504/QĐ-TTg Articles 10, 11, 12, 13, 14, 15, 16, 17, 19, 20, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, consistent with the scope of compensation, support for relocation, and resettlement work permitted by the Prime Minister.

2. For consulting works

a) Documents

- The implementation plan for consulting work has been agreed upon between the People's Committee of Ninh Thuan Province and the Vietnam Electricity Group.

- The consulting budget approved by the competent authority.

- Consulting contract signed between the Project Management Board for Resettlement and the consulting unit.

- Guarantee for advance payment of the consulting contract issued by the consulting unit.

b) Amount of Advance Payment

In accordance with the consulting contract signed between the Project Management Board for Resettlement and the consulting unit, the maximum amount is 50% of the contract value but not exceeding 30% of the annual capital plan agreed upon between the People's Committee of Ninh Thuan Province and the Vietnam Electricity Group for consulting work.

3. For expenses of the Project Management Board for Resettlement

a) Documents

- The capital plan of the Project Management Board for Resettlement agreed upon between the People's Committee of Ninh Thuan Province and the Vietnam Electricity Group.

- The expense budget of the Project Management Board for Resettlement approved by the competent authority.

b) Amount of Advance Payment

According to the project implementation plan agreed upon between the People's Committee of Ninh Thuan Province and the Vietnam Electricity Group.

4. Advance payment for construction works

a) Documents

- The construction work implementation plan agreed upon between the People's Committee of Ninh Thuan Province and the Vietnam Electricity Group.

- Decision approving the Technical Design and General Budget of infrastructure construction projects by the competent authority.

- Bid awarding or direct assignment decision by the competent authority.

- Construction contract signed between the Project Management Board for Resettlement and the construction contractor.

- Guarantee for advance payment of the construction contract issued by the contractor.

b) Amount of Advance Payment

The maximum advance payment for each contract is 50% of the contract value. The total advance payment amount for contracts executed in a year shall not exceed 30% of the annual capital plan agreed upon between the People's Committee of Ninh Thuan Province and the Vietnam Electricity Group for the Project. If the project is allocated a capital plan and the advance payment amount is insufficient according to the contract, after paying for completed work and recovering all or part of the previously advanced capital, upon the Project Management Board for Resettlement's request, the State Treasury of Ninh Thuan Province may provide additional advance payment for the Project (the total advanced capital does not exceed the contract's provisions), the total outstanding advance payment shall not exceed 30% of the annual capital plan agreed upon between the People's Committee of Ninh Thuan Province and the Vietnam Electricity Group for the Project.

5. Advance payment for compensation and land clearance work expenses

a) Documents

- Compensation and land clearance plan approved by the competent authority.

- Compensation and land clearance plan agreed upon between the People's Committee of Ninh Thuan Province and the Vietnam Electricity Group.

- Document assigning agencies or organizations to carry out compensation and land clearance work by the competent authority.

- Expense budget for implementation approved by the competent authority.

b) Amount of Advance Payment

According to the progress of compensation and land clearance work and the expense budget for implementation approved by the competent authority.

Article 9. Payment for completed volume and recovery of advance payments

1. Payment for completed volume

The payment under the contract must be consistent with the type of contract, the contract price, and the conditions stipulated in the contract. The number of payments, payment stages, payment time points, payment deadlines, payment documents, and payment conditions must be clearly specified in the contract.

When there is a completed volume that has been inspected according to the payment stage and payment conditions, the Project Management Board for Resettlement shall prepare a payment request document to send to the State Treasury of Ninh Thuan Province.

1.1. For compensation and land clearance work

a) Documents

- A summary table of the compensation and land clearance volumes carried out by the agency or organization authorized to implement compensation and land clearance for households, confirmed by the People's Committee of the local commune; Land handover records of the households.

- A payment request document from the agency or organization authorized to implement compensation and land clearance.

- A payment request document for the completed compensation and land clearance work from the Project Management Board for Resettlement.

- Transfer documents.

b) Payment control

Based on the documents and payment request from the Project Management Board for Resettlement, the State Treasury of Ninh Thuan Province will perform its function of payment control and make accounting entries to recover advance payments for land clearance work.

c) Payment deadline and procedure

- Within seven working days from the date of receiving the complete payment request document from the Project Management Board for Resettlement, the State Treasury of Ninh Thuan Province will inspect and transfer funds to the Project Management Board for Resettlement to pay compensation and land clearance costs.

- Within no more than three working days from the date of receiving funds transferred by the State Treasury of Ninh Thuan Province, the Project Management Board for Resettlement is responsible for transferring money to the agency or organization authorized to implement compensation and land clearance to directly pay compensation costs to the households. Each household must sign and confirm receipt, with confirmation from the People's Committee of the local commune.

- The payment of compensation costs to households must be completed within no more than ten days from the start of payment.

- Within no more than five working days from the completion of the payment of compensation costs to households, the agency or organization authorized to implement compensation and land clearance must report to the Project Management Board for Resettlement to compile and submit to the State Treasury of Ninh Thuan Province a report on the situation of compensation cost payments and the amount not yet paid (accompanied by an explanatory report).

- Advance compensation costs will be recovered gradually with each payment.

1.2. For consulting services

a) Documents

- An acceptance record of the value of completed consulting work signed between the Project Management Board for Resettlement and the consulting unit.

- A payment request document from the Project Management Board for Resettlement.

- Transfer documents.

b) Payment control

Based on the documents and payment request from the Project Management Board for Resettlement, the State Treasury of Ninh Thuan Province will perform its function of payment control and make accounting entries to recover advance payments for consulting work.

1.3. For expenses of the Project Management Board for Resettlement

a) Documents

- A list of the contents of work performed by the Project Management Board for Resettlement such as salaries, allowances, overtime pay, office supplies, travel expenses, electricity and water bills, communication fees, and copies of valid payment vouchers attached.

- A payment request document from the Project Management Board for Resettlement.

b) Payment control

The State Treasury of Ninh Thuan Province will base on current state expenditure regulations for the Project Management Board, the approved budget of the Project Management Board for Resettlement to carry out payments and make accounting entries to recover advance payments.

1.4. Payment for construction work

a) Documents

- A valuation table of completed work volume proposed for payment, confirmed by representatives of the contracting party and the consultant (if any), and the representative of the contractor.

- A payment request document.

- Transfer documents.

b) Payment for completed volume according to principles

- For works carried out through construction contracts, payment will be made according to the contract: based on the contract price and the conditions stipulated in the contract, the number of payments, payment stages, payment time points, and payment conditions must be clearly stated in the contract. Contract payments will be made in the following cases:

- For lump-sum contracts: Payment according to a percentage of the contract price or the project price, sub-project price, or work volume corresponding to the payment stages specified in the contract.

- For fixed-unit-price contracts: Payment based on the actual completed volume (including approved increases or decreases in volume, if any) and the unit price in the contract.

- For adjustable-unit-price contracts: Payment based on the actual completed volume (including approved increases or decreases in volume, if any) and the adjusted unit price due to inflation as agreed in the contract.

- For time-based contracts:

+ Costs for experts are determined based on the expert salary level and related costs agreed upon in the contract multiplied by the actual working time confirmed (by month, week, day, hour).

+ Other costs outside the expert remuneration are paid according to the method stipulated in the contract.

- For contracts combining different types of prices: payment will be made according to the types of contracts mentioned above.

- For additional work outside the contract, payment for additional work (outside the contract) without a unit price in the contract will be made according to supplementary agreements in the contract that both parties have agreed upon before implementation and must comply with relevant legal provisions. In case of additional work, the Project Management Board for Resettlement and the contractor must sign a supplementary contract appendix according to the following principle:

In case the volume of work generated exceeds 20% of the corresponding volume of work recorded in the contract or if the generated volume does not have a unit price in the contract, payment shall be made on the basis of the new unit price agreed upon by both parties according to the principle stipulated in the contract for the volume of work generated.

In case the generated volume is less than or equal to 20% of the corresponding volume of work recorded in the contract, the unit price in the contract, including any adjusted unit price pursuant to the agreement in the contract (if any), shall be applied for payment.

For fixed unit price contracts and time-based contracts, when fuel prices, material costs, and equipment prices subject to government price stabilization measures under the Law on Prices fluctuate abnormally or when the State changes tax policies or wages directly affecting the contract price, adjustment of the unit price for payment shall be made with the approval of the investment decision-making authority and the agreement of both parties in the contract.

For adjustable unit price contracts, the unit price in the contract shall be adjusted for volumes of work that, at the time of signing the contract, the tenderer and contractor committed to readjust due to inflation after a certain period from the date the contract becomes effective.

For lump-sum contracts: in cases where reasonable additional works outside the scope of the signed contract arise (for construction contracts, this refers to volumes outside the scope of work required to be performed according to the design; for consultancy contracts, this refers to volumes outside the scope of consultancy tasks required to be performed). In such cases, when adjusting the volume without changing the investment objectives or exceeding the approved total investment ceiling, the Project Management Board for Resettlement and the Contractor shall calculate, agree, and sign supplementary contract appendices; if it exceeds the approved total investment ceiling, it must be reviewed and decided by the authorized investment decision-maker; if the agreement fails, the generated works will form a new tender package, and the selection of contractors to implement this tender package shall be carried out in accordance with current regulations.

1.5. Payment for compensation and land clearance expenses

a) Documents

- Report on the contents of land clearance work completed in accordance with Circular No. 57/2010/TT-BTC dated April 16, 2010, issued by the Ministry of Finance regarding the preparation, use, and settlement of funds for organizing compensation, support, and resettlement when the State recovers land, and any subsequent amendments and supplements (if any), by the agency or organization authorized to carry out compensation and land clearance.

- A payment request document from the Project Management Board for Resettlement.

- Transfer documents.

b) Payment control

The State Treasury of Ninh Thuan Province shall make payments and record the recovery of advance payments.

1.6. Payment for resettlement support expenses

a) Support levels

The levels of support for resettlement expenses shall be implemented in accordance with Decision No. 1504/QĐ-TTg.

b) Documentation

- The detailed compensation and resettlement support plan approved by the competent authority.

- Economic contract (in case implemented by the contractor).

- Application for advance investment capital from the Project Management Board for Resettlement.

- Detailed payment statement by household with specific addresses for direct compensation payments to resettled households.

- Legal and valid payment vouchers (if any).

a) Relocation cost

One-time payment to households and individuals who need to move their residence when compensation money is paid.

d) Resettlement support

One-time support in accordance with the regulations of the People's Committee of Ninh Thuan Province.

đ) Support for stabilizing living conditions and production

- Agricultural land compensation and in cases where agricultural land is not compensated: one-time support before or immediately after the agricultural land is recovered.

- Health support: implemented after completing the entire relocation to the resettlement site as required by the District Health Center and the People's Committee of the commune to prevent diseases at the resettlement site.

- Education support: implemented after completing the entire relocation to the resettlement site, before the start of the new school year.

- Lighting electricity and water supply support: maximum three months' support initially (implemented after completing full relocation to the resettlement site or just before relocation); subsequent support: implemented periodically as prescribed by the People's Committee of Ninh Thuan Province.

- Support for civil servants, workers, and employees living together with their families: implemented once after the entire family has completed relocation to the resettlement site.

e) Support for vocational training and job creation

- Training costs for agricultural laborers of working age: monthly support for food and accommodation; one-time travel support for vocational training (immediately after completing relocation to the resettlement site and confirmed by the vocational training institution).

- Purchase costs for new tools for agricultural laborers switching to non-agricultural jobs: one-time direct support for the worker after switching to a non-agricultural job (confirmed by the People's Committee of the commune where they relocate).

- Other support: one-time direct support for those whose land was recovered and handed over the land use surface before or on the specified date (with handover records).

2. Recovery of advance payments

a) Advance payments shall be recovered through periodic payments for completed contract volumes, starting from the first payment and continuing until the value of payments for completed volumes reaches 80% of the contract value. The amount to be recovered each time shall be agreed upon by the Project Management Board for Resettlement and the Contractor and specified in the contract.

b) For land clearance work

- For compensation and support work: after payment to beneficiaries, the Project Management Board for Resettlement shall collect supporting documents, process payments, and recover advance payments within the latest 30 working days from the date of payment to beneficiaries.

- For purchasing resettlement housing and other land clearance work: advance payments shall be recovered through periodic payments for completed volumes and fully recovered upon completion of all land clearance work.

Article 10. Principles for State Treasury Control of Payment in Ninh Thuan Province

1. Based on the payment request dossier of the Resettlement Project Management Board, the State Treasury shall make payments to the Resettlement Project Management Board according to the payment terms stipulated in the contract (number of payments, payment stages, payment deadlines, and payment conditions) and the value of each payment. The Resettlement Project Management Board is responsible for the accuracy and legality of the executed volume, norms, unit prices, budgets of various works, and the quality of the project. The State Treasury of Ninh Thuan Province shall not be liable for these matters. The State Treasury shall process payments based on the payment dossier and in accordance with the contract.

2. The State Treasury may implement payment control according to the principle of "payment first, review later" for each payment and "review first, payment later" for the final payment of the contract.

Within seven working days for the case of "review first, payment later" and within three working days for the case of "payment first, review later," starting from the date when all payment dossiers are received in accordance with the regulations of the Resettlement Project Management Board, the State Treasury shall control and provide funds for payment to the Project and recover advance payments according to the approved budget and the amount requested for payment by the Resettlement Project Management Board based on the contract (or approved budget estimate for works carried out without a contract).

3. The annual capital plan of the Project shall only pay for the completed and accepted volume up to December 31 of the planning year; the payment deadline for the completed volume is until January 31 of the following year (including payment to recover advance payments), and the remaining planned capital that has not been paid out in the previous year shall be carried over to pay for the completed volume of the next year.

4. The payment amount for each work item, sub-project, and project shall not exceed the approved budget estimate or tender price; the total payment amount for the Project shall not exceed the approved total investment amount, and the Project's payment amount in the year (including advance payments and payments for completed volumes) shall not exceed the annual capital plan allocated to the Project.

Article 11. Settlement of Project Components and Contents

1. Capital Investment Settlement

a) For project management costs: The Resettlement Project Management Board shall prepare a settlement report in accordance with the Circular of the Ministry of Finance guiding the management and use of project management costs funded from the state budget and current regulations applicable to administrative units. When each assigned project is completed and handed over for use, the project management costs shall be settled according to the prescribed extraction rate (percentage) or approved budget estimate within the total investment amount of the project.

b) For construction contracts: Within thirty days after the contractor fulfills their obligations under the contract (excluding the obligation to maintain the project as stipulated), the Project Management Board and the contractor shall settle the construction contract in accordance with the Circular of the Ministry of Construction guiding construction contracts.

c) For detailed planning investment capital, preparatory investment capital, construction capital, and project investment capital (including inter-area and inter-region resettlement construction projects serving resettlement): The Resettlement Project Management Board shall prepare a settlement report for construction investment capital and project investment capital in accordance with the Circular of the Ministry of Finance guiding the settlement of completed project investment capital funded from state sources.

d) For compensation and support costs directly paid to households:

- The Resettlement Project Management Board shall prepare a settlement report based on the economic events that have occurred.

- The Department of Finance of Ninh Thuan Province shall review the settlement report and submit it to the People's Committee of Ninh Thuan Province for approval.

- After approval, this cost shall be included in the value of the completed project.

đ) Organizations entrusted by authorized authorities to carry out compensation, support, and resettlement shall be responsible for settling the expenses for organizing compensation and land clearance activities in accordance with Circular No. 57/2010/TT-BTC dated April 16, 2010, of the Ministry of Finance regarding the preparation, use, and settlement of expenses for organizing compensation and support for resettlement when the state recovers land, and any subsequent amendments and supplements (if any).

2. Capital Settlement: On January 31 each year, the State Treasury of Ninh Thuan Province shall report the capital settlement to the People's Committee of Ninh Thuan Province and Vietnam Electricity Corporation regarding the Project's capital up to December 31 of the previous year.

Article 12. Reporting System

1. For the Resettlement Project Management Board

Quarterly and annually, the Resettlement Project Management Board shall be responsible for reporting the implementation status of the project to the People's Committee of Ninh Thuan Province and Vietnam Electricity Corporation.

2. For the People's Committee of Ninh Thuan Province

Every six months, the People's Committee of Ninh Thuan Province shall report to the Prime Minister, the Ministry of Planning and Investment, the Ministry of Finance, the Ministry of Industry and Trade, the Ministry of Agriculture and Rural Development, and related sectors on the progress of implementing the Project and plans for subsequent work contents.

3. For the State Treasury of Ninh Thuan Province

a) Implement reporting procedures as prescribed by the Ministry of Finance.

b) At the end of the planning year, the State Treasury of Ninh Thuan Province shall compile payment data for investment capital and report to the Department of Finance of Ninh Thuan Province in accordance with regulations on state budget settlement.

c) At the end of the planning year, the State Treasury shall confirm the payment amount for the year, cumulatively calculate the payment amount from the start of construction to the end of the state budget year for the project prepared by the Resettlement Project Management Board.

Article 13. Inspection System

1. The Project Management Board for Resettlement shall self-inspect the contents of the implementation plan of the Project for the year, including assessing achievements, unfulfilled items, reasons, and proposing solutions.

2. The Project Management Board for Nuclear Power Plant shall cooperate with the Project Management Board for Resettlement to inspect the progress of implementing the Project.

3. The People's Committee of Ninh Thuan Province shall direct relevant agencies such as the Department of Finance, the Department of Planning and Investment to periodically or urgently inspect necessary contents to ensure management objectives, including the implementation situation of the Project Management Board for Resettlement, contractors regarding implementation plans, capital advance usage, completed volume payment capital, and compliance with state financial investment development policies and regulations, capital management and usage, advance payments, and settlements.

4. The Department of Finance of Ninh Thuan Province shall periodically or urgently inspect the State Treasury of Ninh Thuan Province on the implementation of payment regulations for investment capital.

Chapter III

RESPONSIBILITIES AND LIMITATIONS OF RELEVANT AUTHORITIES

Article 14. For Central Ministries and Sectors

Implement according to Article 51 of Decision 1504/QĐ-TTg.

Article 15. For the People's Committee of Ninh Thuan Province

1. Implement according to Article 50 of Decision 1504/QĐ-TTg.

2. Coordinate with Vietnam Electricity Corporation on the project implementation plan and schedule.

3. Guide, inspect, and direct the Project Management Board for Resettlement to implement investment plans, receive and use investment capital in accordance with intended purposes and state regulations.

4. Within the scope of authority granted, be responsible before the Government and the law for their decisions.

Article 16. For Vietnam Electricity Corporation

1. Implement according to Clause 3, Article 51 of Decision No. 1504/QĐ-TTg.

2. Cooperate with the People's Committee of Ninh Thuan Province to establish the project implementation plan and schedule.

3. Ensure sufficient funding allocation according to the agreed project implementation plan and schedule with the People's Committee of Ninh Thuan Province for the State Treasury of Ninh Thuan Province to settle the Project.

Article 17. Department of Finance of Ninh Thuan Province

1. Conduct inspections on the Project Management Board for Resettlement, the State Treasury of Ninh Thuan Province, and contractors implementing the Project regarding compliance with investment development policies and regulations, capital management and usage, and capital settlement situations to address violations and issue decisions to recover funds and expenditures that violate state regulations.

2. Guide, urge, and inspect final account settlement work for projects under its jurisdiction. In cases where errors are found in the review and approval of final accounts, it has the right to request the approving authority to adjust them correctly, and handle or propose handling of violations according to the law.

3. Has the right to request the State Treasury of Ninh Thuan Province and the Project Management Board for Resettlement to provide necessary documents and information for state financial investment development management, including documents for project investment assessment and annual investment plan capital allocation of Vietnam Electricity Corporation; documents reporting implementation plans and investment capital usage according to information reporting regulations; documents serving final account settlement reviews according to regulations.

4. The Department of Finance shall organize final account reviews for infrastructure investment items and works completed and approved by the People's Committee of Ninh Thuan Province for investment decisions.

Article 18. Regarding the State Treasury of Ninh Thuan Province

1. To monitor and promptly, fully disburse capital for the Project when all conditions are met and within the prescribed time frame.

2. To implement the capital disbursement procedures for the Project as guided by the Central State Treasury. To organize monitoring and disbursing capital according to the operational procedures, promptly, fully, and conveniently for the Resettlement Project Management Board, but ensuring simplified administrative procedures and strict management of state investment capital.

3. To provide clear written opinions to the Resettlement Project Management Board regarding reductions or refusals in disbursements, and to respond to inquiries from the Resettlement Project Management Board concerning capital disbursements.

4. The State Treasury of Ninh Thuan Province shall only monitor and disburse based on documents provided by the Resettlement Project Management Board and according to established payment principles, without bearing responsibility for the accuracy of quantities, rates, unit prices, or quality of works. In cases where decisions made by competent authorities are found to contravene current regulations, it must issue a written request for reconsideration and clearly state its recommendations. If there is no response within the stipulated timeframe, it has the right to proceed with its recommendation; if a response is received but deemed unsatisfactory, it must still follow the opinion of the competent authority, while simultaneously reporting upwards to higher competent authorities and reporting to the Department of Finance of Ninh Thuan Province for review and handling.

5. To regularly urge the Resettlement Project Management Board to comply with regulations on advance payments and recovery of advance payments, and to cooperate with the Resettlement Project Management Board to inspect funds that have been advanced to recover any unused or improperly used amounts. To urge the Resettlement Project Management Board to settle all debts definitively when the Project has been settled and all accounts closed.

6. To have the right to request the Resettlement Project Management Board to provide relevant files, documents, and information to serve the purpose of capital monitoring and disbursement work.

7. To be permitted to temporarily suspend capital disbursements or recover capital that the Resettlement Project Management Board has misused, misappropriated, or used contrary to state financial management regulations, and to report to the People's Committee of Ninh Thuan Province and Vietnam Electricity Corporation.

8. At the end of each plan year, to confirm the amount disbursed during the year, cumulatively the amount disbursed from project commencement to the end of the state budget fiscal year for each project, or to confirm the amount of capital disbursed as required for management purposes.

9. To be responsible before the Minister of Finance, the People's Committee of Ninh Thuan Province, and state laws for receiving and disbursing investment capital from Vietnam Electricity Corporation for the Project.

Article 19. Responsibilities of the Nuclear Power Project Management Board

1. To coordinate with the Resettlement Project Management Board to propose plans and schedules for allocating capital to implement the Project and seek approval from Vietnam Electricity Corporation.

2. To cooperate in inspecting the progress of Project implementation and the management and use of investment capital.

3. To report to Vietnam Electricity Corporation on the progress of Project implementation and the management and use of investment capital.

Article 20. Regarding the Management Board for Resettlement Projects

1. Coordinate with the Management Board for the Ninh Thuan Nuclear Power Project to propose plans and schedules for capital allocation to implement the Project, seeking opinions from the People's Committee of Ninh Thuan Province.

2. Manage and utilize investment capital in accordance with the provisions of the law, being responsible before the People's Committee of Ninh Thuan Province for the functions and tasks specifically defined by the People's Committee of Ninh Thuan Province.

3. Receive and use funds for their intended purposes, for the correct beneficiaries, economically, and effectively. Adhere strictly to the legal regulations on financial management systems for development investment.

4. Conduct quantity acceptance, prepare payment files, and request payment from contractors according to the time stipulated in the contract.

5. Bear full responsibility for the accuracy and legality of the quantities executed, norms, unit prices, budgets for various works, quality of projects, and proposed payment values; ensure the accuracy, honesty, and legality of all data and documents provided to the State Treasury of Ninh Thuan Province and relevant state agencies.

6. Report promptly and fully as required to the investment decision-making agency and related state agencies; provide complete files, documents, and situations as required to the State Treasury of Ninh Thuan Province and the Department of Finance of Ninh Thuan Province to serve management and payment of capital; be subject to inspection by the Department of Finance of Ninh Thuan Province and the investment decision-making agency regarding the use of investment capital and compliance with national financial policy and system for development investment.

7. Regularly inspect the implementation of advance payment by contractors, conducting inspections before, during, and after the provision of advance payments to contractors.

8. Implement accounting for the Management Board for Resettlement Projects; settle investment capital according to current regulations. At the end of the plan year, prepare a reconciliation statement of investment capital payment figures sent to the State Treasury where the Management Board for Resettlement Projects conducts transactions for confirmation.

9. Be entitled to request capital payment when all conditions are met and request the State Treasury of Ninh Thuan Province to respond and explain any unsatisfactory contents in the capital payment process.

10. The Management Board for Resettlement Projects shall issue invoices (photocopies) attached to the payment request file for contracts (consultancy, construction, other types of contracts as prescribed by law) for the Management Board for the Ninh Thuan Nuclear Power Project to declare input tax refund.

11. Prepare settlement files for the Project in accordance with the provisions of the law.

Article 21. Implementation clause

1. This Circular takes effect 45 days from the date of issuance.

2. During the implementation process, in case of difficulties or obstacles, units are requested to report to the Ministry of Finance for review and appropriate amendments and supplements.