Circular No. 181/2012/TT-BTC Amending and Supplementing Certain Articles of Circular No. 143/2007/TT-BTC dated December 3, 2007 guiding the implementation of Decree No. 196/2004/NĐ-CP dated December 2, 2004 of the Government detailing the implementation of the National Reserve Law.

Circular No. 181/2012/TT-BTC amends and supplements certain articles of Circular No. 143/2007/TT-BTC guiding the implementation of Decree No. 196/2004/NĐ-CP on National Reserves. The document provides detailed regulations on the establishment and issuance of national technical standards, capital allocation for purchasing national reserve goods, using capital from selling national reserve goods, costs of importing and exporting national reserve goods, and contributions to welfare and reward funds for national reserve units.

Document No.181/2012/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byNguyễn Hữu Chí — Thứ trưởng
Updated25/06/2026
SectorFinance
FieldBudget Management
Issued date24/10/2012
Effective date10/12/2012
Expiry date06/12/2013
StatusExpired
✦ Smart summary

Circular No. 181/2012/TT-BTC amends and supplements certain articles of Circular No. 143/2007/TT-BTC guiding the implementation of Decree No. 196/2004/NĐ-CP on National Reserves. The document provides detailed regulations on the establishment and issuance of national technical standards, capital allocation for purchasing national reserve goods, using capital from selling national reserve goods, costs of importing and exporting national reserve goods, and contributions to welfare and reward funds for national reserve units.

Scope of application

Ministry of Finance, State Treasury Administration, ministries and sectors managing national reserve goods, agencies and units managing national reserves.

Key points

  • Ministries and sectors managing national reserve goods submit proposals for plans to build national technical standards for the following year along with projects to establish national technical standards to the Ministry of Finance (Decision No. 181/2012/TT-BTC, Article 1.1.a).
  • The establishment and determination of temporary quality criteria and technical storage requirements are carried out according to a specific procedure (Decision No. 181/2012/TT-BTC, Article 1.1.b).
  • The Ministry of Finance reviews draft national technical standard documents for national reserve goods and issues them after receiving comments from the Ministry of Science and Technology (Decision No. 181/2012/TT-BTC, Article 1.1.c).
  • The Ministry of Finance allocates capital for purchases according to the progress of implementation and payment terms stipulated in the purchase contract for national reserve goods (Decision No. 181/2012/TT-BTC, Article 1.2.b).
  • Capital from selling national reserve goods is used to implement purchases according to the plan and must be deposited into the national reserve deposit account after the sale period ends (Decision No. 181/2012/TT-BTC, Article 1.3).

🌐 Social impact of this document

  • Positive impact: Ensuring the quality and effectiveness of national reserve management through the establishment of technical standards and quality criteria (Decision No. 181/2012/TT-BTC, Article 1.1).
  • Negative impact: Increased management costs due to the requirement to follow complex procedures during the process of establishing and issuing technical standards (Decision No. 181/2012/TT-BTC, Article 1.1).

❓ Frequently asked questions

What actions should ministries and sectors managing national reserve goods take to establish technical standards?

Ministries and sectors submit proposals for plans and projects to establish technical standards for the following year to the Ministry of Finance (Decision No. 181/2012/TT-BTC, Article 1.1.a).

How is capital allocated for purchasing national reserve goods?

The Ministry of Finance allocates capital according to the progress of implementation and payment terms stipulated in the contract (Decision No. 181/2012/TT-BTC, Article 1.2.b).

How is capital from selling national reserve goods used?

Capital from selling is used to purchase goods according to the plan and must be deposited into the account after the sale period ends (Decision No. 181/2012/TT-BTC, Article 1.3).

What does the cost of importing and exporting national reserve goods include?

Import and export costs include preparation costs for import and export, warehouse door delivery fees, and other related costs (Decision No. 181/2012/TT-BTC, Article 1.4.a).

How can national reserve units extract welfare and reward funds?

Maximum extraction is three months' salary of the unit; the remainder is used to purchase and repair large assets serving management work (Decision No. 181/2012/TT-BTC, Article 1.5.d).

Full text

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is included in the annual budget estimate of the ministries and agencies managing state reserves.No.The management and use of the budget for tasks related to developing technical standards shall be carried out according to the provisions of Circular Joint No. 145/2009/TTLT-BTC-BKHCN dated July 17, 2009development issued by the Ministry of Finance and the Ministry of Science and Technology.

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c) The State includes:developmenttemporary storage management procedures; explanatory notes about the basis and process of construction; copies of the documents used as the basis for constructing the draft and reference materials;12. Leather shoes duringNo.compile, incorporate comments from ministries and agencies managing state reserves, including a list of agencies, organizations, and individuals to whom the draft was sent for comments and the comments from these entities;12. Leather shoes the head of the ministry or agency managing state reserves issues the quality indicators and temporary storage technical requirements after reaching a consensus reflected in a document from the Ministry of Finance and is responsible for organizing the implementation of the quality indicators and temporary storage technical requirements that have been issued in the import, export, and storage of state reserves.No.- temporary storage technical requirements for state reserves are defined as follows:rime Minister csive cdirectly managed goods under the supervision of the Ministry of Finance.Deputy ministers of ministerial-level agencies,The National Reserve Management Agency is responsible for reviewing, compiling, and submitting to the Minister of Finance for issuance the technical standards for state reserves developed by ministries and agencies managing state reserves.ngInspect the dossier, procedures, and allocate capital to state reserve agencies assigned tasks by ministries and agencies managing state reserves to purchase additional state reserves according to Decision No. 42/2004/QĐ-BTC dated April 22, 2004

4.2. of the Minister of Finance regarding the issuance of regulations on central government budget expenditures in the form of cash orders. The basis for allocation includes: organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.Capital allocation order from the head of the ministry or agency managing state reserves;

Documents assigning the task of implementing the plan to purchase goods from the head of the ministry or agency managing state reserves;policiesSelection, tendering, choosing competitive prices or maximum purchase prices for state reserves by authorized agencies;êFor import contracts of state reserves, capital is allocated according to the payment terms stipulated in the import contract; if a deposit is required to open a letter of credit (L/C), the Ministry of Finance allocates capital according to the deposit amount into the deposit account of the state reserve agency importing the goods;

a) After the import goods are sold, the state reserve agency must repay the advance payment within 15 days after the end of the sale period.

- Within 15 days after the end of the sales period, the agency or unit managing state reserves must pay the proceeds from the sale of state reserves into the state reserve deposit account managed by the Ministry of Finance (National Reserve Management Agency). Provincial Reserve Agencies must pay the proceeds from the sale of state reserves into their deposit accounts managed by the National Reserve Management Agency opened at the State Treasury.

- After completing the sale of state reserves, the advance payment made during the year must be repaid.No.Costs for delivery and receipt at the warehouse gate: Inspection of documents and product quality; weighing, measuring, counting, bagging, filling bags; loading and unloading state reserves from transportation vehicles into warehouses or from warehouses onto transportation vehicles; security and protection work; night shifts, overtime, communication, mid-shift meals, printing documents, temporary shelters directly serving the delivery and receipt of goods; meetings to deploy, summarize, and conclude;toThe Governor of the State Bank of Vietnam issues a Circular amending and supplementing certain legal normative documents concerning administrative procedures and formalities in the field of foreign exchange management.”

- Other related costs.

- These costs are implemented according to the regulations set by the State; for items not specified in the regulations, the state reserve units decide on the expenditure and bear responsibility for their decisions.n lThe maximum duration for this item is three months of actual performance of the unit; it can be used together with the savings from the self-management mechanism for regular expenses to supplement the income of civil servants up to one times the salary grade and position stipulated by the State; the remaining amount can be used for purchasing and major repairs of assets serving the management of state reserves by the ministries and agencies managing state reserves, the National Reserve Management Agency, and the transfer between units.June 2024;b) Agencies assigned by Ministries and equivalent ministries to review environmental impact assessment reports and detailed environmental protection plans.

b) The construction process, decision to applyitselfThe competent ministry or sector managing state reserve goods shall establish a drafting board or designate an agency,

- taking into account the opinion of the Ministry of Finance.n lThe draft includes: temporary management regulations; a description of the basis and development process; copies of documents, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP establish a scientific and technological body to develop quality standards无效 and technical requirements for temporary storage of goods organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.pendingNo.for newly added national reserve goodsNo.or those that have not yet been updated with the current national technical regulation standards due to changes in technical requirements or storage technology; For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;pending, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP standards无效 due to changes in technical requirements or storage technology;pendingn lfor changes in technical requirements or storage technology; organization this body shall seek opinions from competent agencies, experts, perfect the draft and submit it for comments to the Ministry of Finance.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsused as the basis for developing the draft and reference materials;

- The dossier submitted to the Ministry of Finance (State Reserve Administration) includes:12. Leather shoes The competent ministry or sector managing state reserve goods shall collect opinions from relevant ministries, agencies, and individuals sent the draft for comments and compile the opinions of the minister or head of the competent ministry or sector managing state reserve goods.

+ Draft of temporary storage quality standards and technical requirements; explanatory notes on the basis and process of drafting; copies of documents used as the basis for drafting the draft and reference documents;n lThe minister or head of the competent ministry or sector managing state reserve goods shall issue quality standards and technical requirements for temporary management after reaching a consensus through the document of the Ministry of Finance and be responsible for organizing their implementation.n lThese quality standards and technical requirements for temporary management must be implemented during import, export, and storage of state reserves.toTechnical storage standards for state reserve goods are stipulated as follows:No.For each type of state reserve goods directly managed, they shall be submitted to the Ministry of Finance.đổ The State Reserve Corporation is responsible for compiling the storage standards for state reserve goods developed by the competent ministries or sectors managing state reserve goods, to be issued by the Minister of Finance.toThey shall review the files, procedures, and allocate funds to the agencies or units managing state reserves assigned tasks to purchase additional state reserve goods according to Decision No. 42/2004/QĐ-BTC dated April 22, 2004, by the Minister of Finance on the issuance of regulations for central budget expenditures in the form of cash disbursements.

+ Report on consolidation and incorporation of comments from relevant ministries and sectors managing national reserve goods, along with a list of agencies, organizations, and individuals who were sent the draft for their opinions and the opinion letters from the heads of ministries and sectors managing national reserve goods after issuing temporary storage quality standards and technical requirements following consensus through the Ministry of Finance's document and bear responsibility for organizing the implementation of the issued temporary storage quality standards and technical requirements during import, export, and storage of national reserves. the total The basis for allocation includes: intention The directive of the head of the competent ministry or sector managing state reserve goods;n lThe document assigning the task to implement the plan to purchase goods by the head of the competent ministry or sector managing state reserve goods;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Selection criteria for competitive bidding or maximum purchase price for state reserve goods by the authorized agency;n lFor import contracts of state reserve goods, funding shall be allocated according to the payment terms specified in the import contract; if a deposit is required to open a letter of credit (L/C), the Ministry of Finance will allocate funding according to the deposit amount into the deposit account of the state reserve unit importing the goods.June 2024;N ||| declaration of customs import procedures., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP subject, individual.

- THEDeputy ministers of ministerial-level agencies, After the import transaction is completed, the state reserve unit must repay the temporarily allocated funds within the year.无效 Within 15 days after the end of the sale period, the agency or state reserve unit must deposit the proceeds from selling state reserve goods into the state reserve deposit account managed by the Ministry of Finance (State Reserve Corporation).of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsThe State Reserve Corporations in regions must deposit the proceeds from selling state reserve goods into the deposit account opened at the Treasury.n lAfter completing the sale of goods, the temporarily allocated funds must be repaid within the year.policiesCosts for receiving and delivering at the warehouse gate: Checking documents and product quality; weighing, measuring, counting; loading and unloading state reserve goods from transportation vehicles into the warehouse or from the warehouse onto transportation vehicles; security and protection work; night shift allowances, overtime pay, communication expenses, meals between shifts, printing materials, temporary shelters serving direct delivery and receipt operations; meetings to deploy, summarize, and conclude;logoOther related costs.无效 The costs for the contents stipulated herein shall be implemented according to the regulations set by the State, for those contents not yet regulated with specific expenditure levels, the state reserve unit shall decide on the expenditure and bear responsibility for its decision.n lThe ceiling for this item is three months' actual salary of the unit; it can be used together with the savings from implementing the self-management mechanism for regular expenses to supplement income for civil servants up to one times the salary grade and position stipulated by the State; the remaining amount can be used to purchase and repair large assets serving the management of state reserves by the competent ministries or sectors managing state reserves, the State Reserve Corporation.n llate htoRegarding the allocation among units,

4.3. Economic and technical norms for national reserve goods12. Leather shoes 1. Establishment of national railway infrastructure maintenance plans:

Responsibilities for establishing and promulgating economic and technical norms for the storage of national reserve goods are stipulated as follows:policies The technical storage of national reserve goods shall be regulated as follows:

a) Ministries and sectors managing national reserve goods are responsible for establishing economic and technical norms for the goods under their direct management, and submitting them to the Ministry of Finance.12. Leather shoesFor each type of national reserve goods12. Leather shoes directly under the management, the National Reserve Corporation shall be responsible forpoliciessending to the Ministry of Finance.i The National Reserve Corporation shall be responsible for implementing the technical storage of national reserve goods established by the ministries and sectors managing national reserve goods, to be promulgated by the Minister of Finance.

b) The Ministry of Finance is responsible for reviewing and promulgating economic and technical norms for national reserve goods.

T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPInspect documents, procedures, and provide capital to agencies and units assigned with national reserve tasks by the ministries and sectors managing national reserve goods to purchase additional national reserve goods according to Decision No.rime Minister cThe State Reserve Administration is responsible for reviewing economic and technical norms for national reserve goods established by ministries and sectors managing national reserve goods, presenting them to the Minister of Finance for promulgation. - k42/2004/QĐ-BTC dated April 22, 2004 of the Minister of Finance on the issuance of regulations on central budget expenditure in the form of cash disbursement. The basis for capital allocation includes:i Capital from the head of the ministry or sector managing national reserve goods;

2. Amending and supplementing Article 3 of Circular No. 187/2016/TT-BTC, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Supplementing Point b Clause 6.1 Part II:

b) Capital for purchasing national reserve goods

T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPThe State Reserve Administration inspects the documents, procedures, and provides capital to agencies and units tasked with purchasing additional national reserve goods by relevant ministries and sectors managing national reserve goods according to Decision No. 42/2004/QĐ-BTC dated April 22, 2004, of the Minister of Finance on regulations for central budget expenditure in the form of cash disbursement orders. The basis for allocation includes:developmentDocuments assigning tasks to implement the plan to purchase goods from the head of the ministry or sector managing national reserve goods;Deputy ministers of ministerial-level agencies, Inspection, selection, and competitive bidding or maximum purchase price for national reserve goods set by the competent authority;hFor contracts for importing national reserve goods, capital for purchasing shall be made according to the payment terms stipulated in the import contract; in cases where a deposit is required to open a letter of credit (L/C), the Ministry of Finance shall allocate capital according to the deposit amount into the deposit account of the agency or unit importing national reserve goods;No. After the import goods have been sold, the agency or unit importing national reserve goods shall pay the proceeds from the sale of national reserve goods into the account opened by the National Reserve Corporation managed by the Ministry of Finance (National Reserve Corporation);inWithin 15 days after the end of the sales period, the agency or unit selling national reserve goods must pay the proceeds from the sale of national reserve goods into the account opened by the National Reserve Corporation at the State Treasury;logoAfter completing the sale and exchange of goods, the temporarily allocated funds must be returned within the year."

- Request for capital allocation from the head of the ministry or sector managing national reserve goods;of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsCosts for handover and receipt at the warehouse gate: Document inspection, quality check, weighing, measuring, counting, bagging, pouring bags; loading and unloading national reserve goods from transport vehicles into warehouses or from warehouses onto transport vehicles; security work;

- Budget allocated by the authorized authority;

- night shifts, overtime, communication, meals during breaks, printing documents, temporary shelters serving direct handover and receipt of goods; meetings to deploy, summarize, and conclude;

- Task assignment document for purchasing plans from the head of the ministry or sector managing national reserve goods;other related costs.For the contents specified herein, they shall be implemented according to the regulations stipulated by the State; for those contents not specified with expenditure levels, the units managing national reserves shall decide on expenditures and bear responsibility for their decisions."toThe ceiling for this clause is three (3) months' salary of the unit; it can be used together with the savings from the self-management mechanism for regular expenses to supplement the income of civil servants up to one (1) times the salary grade and position stipulated by the State; the remaining amount can be used for procurement, major repairs of assets serving the management of national reserves by the ministries and sectors managing national reserves, the National Reserve Corporation;Deputy ministers of ministerial-level agencies,the matter of allocating funds between units.shall ENVIRONMENTrime Minister cm rights;

- HnationalPurchase contract for national reserve goods;12. Leather shoes a) National vocational skill certificate Level I;

The Ministry of Finance allocates capital for purchasing according to the progress of implementation and payment terms recorded in the purchase contract for national reserve goods. For import contracts for national reserve goods, capital is allocated according to the payment terms in the import contract; if a letter of credit (L/C) deposit is required, the Ministry of Finance allocates capital according to the deposit amount into the deposit account of the agency or unit importing the goods to make payments according to the terms in the import contract.12. Leather shoes state. TNo.i contracts for importing national reserve goods, capital shall be provided for purchasing according to đe payment termsduties in the import contract; in cases where a deposit is required to open a letter of credit (L/C),ì B||| Finance shallof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairssession number vancefor purchasing according to the amount of the deposit into the Clause deposit account of theonational reserve unit responsible for12. Leather shoes importing such goods,in and the national reserve unit shall use the imported goods to settle payments according to the terms stipulated in the import contract.âWithin fifteen days after the completion of the sale period, the agency,

3. Amending and supplementing some articles of Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government on the financial autonomy mechanism for public service units, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPAmending and supplementing Clause 6.2 Part II:

"6.2. Capital from selling national reserve goods12. Leather shoes 1. Establishment of national railway infrastructure maintenance plans:

Ministries and sectors managing national reserve goods, the State Reserve Administration may use capital from selling national reserve goods to implement purchases according to approved plans.12. Leather shoes Within 15 days after the end of the sale period, the agency or unit selling national reserve goods must deposit the proceeds from the sale into a special account for national reserve goods managed by the Ministry of Finance (State Reserve Administration). Regional Reserve Centers must deposit the proceeds from the sale into a special account opened at the National Treasury by the State Reserve Administration.rime Minister cm provisiononb) Investment projects implementing encouraged technology transfer to Vietnamese enterprises to be eligible for special investment incentives and support as provided for in Article 20 of the Investment Law;

unit managing the national reserves shall remit the proceeds from the sale of national reserve goods into the qaccount for funds deposited for the purchase of national reserve goods managed by the Ministry of Finance (State General Reserve Administration). The National Reserve Bureaus at the local level shall remit the proceeds from the sale of national reserve goods into the deposit accounts opened at the State Treasury by the12. Leather shoes duringNo.General Reserve Administration.onAfter completing the sale and exchange of goods, the temporarily advanced funds must be repaid within the year.”toCosts for delivery and receipt at the warehouse gate: Checking documents, quality of goods; weighing, measuring, counting, bagging, filling bags; loading and unloading national reserve goods from transport vehicles into the warehouse or from the warehouse onto transport vehicles; security workonprotection; night shift, overtime, communication expenses, meals during breaks, printing documents; temporary shelters directly serving the delivery and receipt of goods; deployment meetings, interim summaries, final conclusions;logoother related costs."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."For the contents prescribed in this point, they shall be implemented in accordance with the regulations set by the State, for those contents not specified with expenditure levels, procedures shall be determined by the national reserve units and bear responsibility for their decisions.”u m of this clause shall not exceed three (3) months' salary of theonunit; it can be used together with the savings from implementing the self-management mechanism for regular expenses to supplement income for civil servants up to one (1) times the salary grade and position stipulated by the State; the remaining amount can be used forNo.purchasing, repairing large assets12. Leather shoes 1. Establishment of national railway infrastructure maintenance plans: For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;serving management tasks for the Ministry, sector12. Leather shoes national reserves, State General Reserve Administration; regarding the allocation between these entities.c.

TrườnSupplementing Clause 7.1 Part II: specialized agency under the People's Committee of the province/city."a) Costs for importing and exporting national reserve goods include necessary and reasonable expenses incurred during the import and export process of national reserve goods, including:of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsPre-import preparation costs: Training, advertising, guidance sessions; repair, maintenance, calibration of measuring equipment; purchase of tools, containers, packaging (if applicable);, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPWarehouse gate delivery and receipt costs: Inspection of documents and quality of goods; weighing, measuring, counting, repackaging; loading and unloading national reserve goods from transport vehicles into warehouses or from warehouses onto transport vehicles; security and protection work; night shift allowances, overtime pay, communication expenses, meals during breaks, printing materials, temporary shelters directly serving the delivery and receipt of goods; deployment meetings, interim summaries, final conclusions;ì Other related costs.toThe specific levels of these costs are implemented according to state regulations. For items not specified in the regulations, the national reserve unit decides on the costs and bears responsibility for its decision."12. Leather shoes The State shall establish the National Reserve General Department Nhationwide.shall The Department shall submit a request to the Ministry of Finance for temporary advance from the national reserve in cash or from the budgeted source; after completing the sale or exchange of goods, the amount temporarily advanced must be repaid within the same year.g ngân sách nhà nước; sau khi hoàn thành việc xuof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairst bán đổi hàng phải hoàn trả số tionn đã tạm ứng trong năm.”

4. Amending and supplementing some articles of Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government on the financial autonomy mechanism for public service units, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPAmending and supplementing Point a Clause 7.1 Part II:

"a) Import and export costs for national reserve goods include necessary and reasonable expenses incurred during the import and export process of national reserve goods, including: lImport preparation costs: Training, advertising, guidance sessions; repair, maintenance, calibration of measuring equipment; purchase of tools, containers, packaging (if applicable);No.The costs include:

- Preparation expenses, business budgets, equipment, materials, supplies,: transportation, promotion, advertising, training and guidance; repair, maintenance, inspection of measuring devices; purchase of tools, equipment, packaging (if necessary);yTransportation and receipt expenses at the warehouse gate: Inspection of documents, quality of goods; weighing, measuring, counting, bagging, filling bags; loading and unloading of national reserve goods from transport vehicles into the warehouse or from the warehouse onto transport vehicles; security work12. Leather shoesprotection; night shift allowances, overtime pay, communication expenses, meal breaks, printing materials, temporary shelters directly serving the transportation and receipt of goods; deployment meetings, interim summaries, final conclusions; rockOther related expenses.developmentFor the contents stipulated herein, they shall be implemented according to the regulations set by the State; for those contents not specified with expenditure levels, the units managing the national reserve shall decide on expenditures and bear responsibility for their decisions.The welfare fund and incentive fund of the national reserve unit may be allocated from the items mentioned in Points a, b, and c of this Clause up to three (3) months' salary of the unit; it can be used together with the savings from implementing the self-management mechanism for regular expenses to supplement the income of civil servants up to one (1) times the salary grade and position stipulated by the State; the remaining amount can be used for purchasing, major repairs of assets serving management tasks for the Ministry, sector, and national reserve units.

- Chi phí giao, nhận tại cửa kho: Kiểm tra hồ sơ, chất lượng hàng; cân, đong, đo, đếm, sang bao, đổ bao; bốc xếp hàng dự trữ quốc gia từ phương tiện vậFor power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract. chuyển vào kho hoặc từ kho lên phương tin vận chuyển; công tác an ninh, bảo vệ; chi arem đêm, thêm giThis Resolution takes effect from the date it is adopted by the National Assembly., thông tin liên lạc, bữa ăn giữa ca, in ấn tài liệu, vamendn;rime Minister cm, mái che tạm phục vụ trực tiếp cho việc giao, nhận hàng; hội nghị triển khai, sơ kết, tổng kết;

- CJune 2024;c chi phí khJune 2024;c có liên quan.

Specific levels for these costs are implemented according to state regulations. For items not specified in the regulations, the national reserve unit decides on the costs and bears responsibility for its decision."development cho các nội dung quy định tại điểm này được thực hiện theo chpolicies độ quy định của Nhà nước, đối với nh12. Leather shoesng nội dung chưa quy định mức chi, thủ Director đơn vị dự trữ quốc gia quyết định chi và chịu trách nhiệm về quyết định của mình.”

5. Amending and supplementing Point d Clause 11.1 Part II:

For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;) National reserve units can allocate up to three months' worth of actual salary from the welfare fund and incentive fund mentioned in Points a, b, and c of this clause; they can be used together with savings from self-management mechanisms for regular expenses to supplement income for civil servants, up to one times the state-defined salary grade and position; remaining funds can be used for major purchases and repairs of assets serving the management of national reserves by the relevant ministry or sector, the State Reserve Administration, and the Director of the State Reserve Administration can decide on the distribution of funds among subordinate units within the prescribed limits."12. Leather shoes The national reserve unit may allocate from the Welfare Fund and Incentive Fund from the items mentioned in Points a, b, and c of this Clause up to three (3) months' salary of the unit; it can be used together with the savings from implementing the self-management mechanism for regular expenses to supplement the income of civil servants up to one (1) time the salary grade and position stipulated by the State; the remaining amount can be used for purchasing, major repairs of assets serving management tasks for the Ministry, sector, and national reserve units.developmentm c của khoản này tối đa blogong 3 (ba) tháng lương thực hiện của đN ||| declaration of customs import procedures. vị; được sử dụng cùng với số tiết kiệm do thực hiện cơ chế giao tự chủ về kinh phí chi thưThis Resolution takes effect from the date it is adopted by the National Assembly.ng xuyên đdevelopment bổ sung thu nhập cho cán bộ công chức tối đa không quá 1 (một) ln quỹ tiền lương cấp bậc, chức vụ do Nhà nước quy định; số c|||n lại được sử dụng đdevelopment mua sắm, sđổa chữa lớn ttoi sản phục vụ cho công tác quản lý dự tr12. Leather shoes a) National vocational skill certificate Level I;

of work or delegated by the Director and report the results of implementation to the Director;inng Bộ, ngành qun lFor power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract. lThe budget for constructing or converting national technical standards for state reserves is included in the annual state budget expenditure plan of ministries and sectors managing state reserves. Management and use of funds from the state budget for tasks of constructing national technical standards shall be carried out in accordance with Circular Jointly Issued No. 145/2009/TTLT-BTC-BKHCN dated July 17, 2009 by the Ministry of Finance and the Ministry of Science and Technology.12. Leather shoes quốc gia, T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPng cục organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.Director of the National Reserve General Department12. Leather shoes The State shall decide on the allocation between units under its jurisdiction within the prescribed limits.3cm việc trích quỹ giữa các đon subordinate positions within the scope of the specified percentage allocation.”

Article 2. Implementation clause

This Circular takes effect from December 10, 2012.

During implementation, if there are difficulties or issues, please promptly report to the Ministry of Finance for research and resolution./.shall khamendAny issues or difficulties should be promptly reported to the Ministry of Finance for study and resolution./.toouncil C- Government;for study and resolution./.

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181/2012/TT-BTC
Circular No. 181/2012/TT-BTC Amending and Supplementing Certain Articles of Circular No. 143/2007/TT-BTC dated December 3, 2007 guiding the implementation of Decree No. 196/2004/NĐ-CP dated December 2, 2004 of the Government detailing the implementation of the National Reserve Law.
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