Joint Circular No. 19/2005/TTLT/BLDTBXH-BTC-BKHĐT guiding the implementation of Decree No. 81/CP dated November 23, 1995, and Decree No. 116/2004/NĐ-CP dated April 23, 2004, amending and supplementing certain articles of Government Decree No. 81/CP detailing and guiding the implementation of certain provisions of the Labor Code concerning disabled workers.

This Circular guides the implementation of the Decree on disabled workers, stipulating support policies for vocational training institutions and production and business establishments exclusively for disabled persons, as well as the establishment and utilization of the Employment Fund for Disabled Persons. The Circular applies to disabled persons, vocational training institutions, production and business establishments, enterprises, and management agencies.

Số hiệu19/2005/TTLT/BLĐTBXH–BTC–BKHĐT
Loại văn bảnJoint Circular
Cơ quan ban hànhMinistry of Home Affairs
Cập nhật29/06/2026
NgànhLabour, War Invalids and Social Affairs; Finance; Planning and Investment
Lĩnh vựcUncategorized
Ngày ban hành19/05/2005
Ngày áp dụng13/06/2005
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

This Circular guides the implementation of the Decree on disabled workers, stipulating support policies for vocational training institutions and production and business establishments exclusively for disabled persons, as well as the establishment and utilization of the Employment Fund for Disabled Persons. The Circular applies to disabled persons, vocational training institutions, production and business establishments, enterprises, and management agencies.

Đối tượng áp dụng

Disabled persons, vocational training institutions, production and business establishments exclusively for disabled persons, enterprises, management agencies (Department of Labor, Invalids and Social Affairs, Department of Finance, Department of Planning and Investment), and related organizations and individuals.

Các điểm cốt lõi

  • Vocational training institutions and production and business establishments exclusively for disabled persons are supported from the Employment Fund for Disabled Persons to train, expand their facilities, and borrow funds to develop production.
  • Enterprises accepting disabled persons at a lower ratio than prescribed must pay into the Fund, and may borrow funds or receive support when encountering difficulties.
  • The Employment Fund for Disabled Persons is established from local budgets, payments from enterprises that do not meet the required number of disabled persons, sponsorships, and other sources of income.
  • Short-term vocational training disabled persons are supported with part of their food, accommodation, and travel expenses from the National Employment Fund or the Employment Fund for Disabled Persons (maximum 540,000 VND/student/month).
  • Vocational training institutions and production and business establishments must certify with the Department of Labor, Invalids and Social Affairs to enjoy preferential policies.

🌐 Tác động xã hội từ văn bản này

  • Positive: Supporting disabled persons in vocational training, creating employment opportunities, reducing burdens on enterprises when hiring disabled persons.
  • Negative: Management and usage costs of the Fund may cause difficulties for management agencies.

❓ Câu hỏi thường gặp

How are disabled persons supported?

Short-term vocational training disabled persons are supported with part of their food, accommodation, and travel expenses from the National Employment Fund or the Employment Fund for Disabled Persons (maximum 540,000 VND/student/month).

When must enterprises receiving disabled persons pay into the Fund?

If enterprises accept fewer disabled persons than the prescribed ratio, they must pay into the Fund monthly an amount corresponding to the minimum wage multiplied by the number of persons still lacking. This amount is recorded as part of product or service costs.

From which sources is the Employment Fund for Disabled Persons established?

The Fund is formed from local budgets, monthly payments from enterprises that do not employ enough disabled persons, sponsorships, and other sources of income.

What certification do vocational training institutions and production and business establishments need to obtain to benefit from policies?

These institutions must be certified by the Department of Labor, Invalids and Social Affairs as 'Vocational Training Institutions Exclusively for Disabled Persons', 'Production and Business Establishments Exclusively for Disabled Persons', or 'Enterprises with Higher Participation of Disabled Persons Than Prescribed Ratio'.

What is the effect of the People's Committee's Decision at provincial level regarding the Employment Fund for Disabled Persons?

The People's Committee's Decision at provincial level regarding the Employment Fund for Disabled Persons takes effect 15 days after its publication in the Official Gazette, replacing Joint Circular No. 01/1998/TTLT/BLDTBXH-BTC-BKHĐT.

Toàn văn

MINISTRY OF PLANNING AND INVESTMENT -
MINISTRY OF LABOUR,
MINISTRY OF LABOR, INVALIDS AND SOCIAL AFFAIRS -
MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

Joint Circular No.: 19/2005/TTLT/BLDTBXH-BTC-BKHĐT

Hanoi, May 19, 2005

JOINT CIRCULAR

Guidelines for implementing Decree No. 81/CP dated November 23, 1995 and Decree No. 116/2004/NĐ-CP dated April 23, 2004 amending and supplementing certain provisions of Decree No. 81/CP of the Government on detailed regulations and guidance on implementation of certain provisions of the Labor Code concerning disabled workers

Pursuant to Decree No. 81/CP dated November 23, 1995 of the Government providing detailed regulations and guidance on implementation of certain provisions of the Labor Code concerning disabled workers and Decree No. 116/2004/NĐ-CP dated April 23, 2004 of the Government amending and supplementing certain provisions of Decree No. 81/CP dated November 23, 1995 of the Government (hereinafter referred to collectively as Decree No. 81/CP as amended and supplemented);

After receiving opinions from relevant ministries and sectors, the joint circular of the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and the Ministry of Planning and Investment (hereinafter referred to collectively as the joint ministries) provides guidance as follows:

1. Disabled workers as defined in Article 1 of Decree No. 81/CP as amended and supplemented;

2. Vocational training establishments established by the State, organizations, and individuals to train, retrain, and provide supplementary vocational training in accordance with the law;

3. Vocational training establishments exclusively for disabled persons as stipulated in Article 2 of Decree No. 81/CP as amended and supplemented;

I. APPLICABLE OBJECTS

4. Enterprises established under the Enterprise Law, the State Enterprise Law, and the Law on Foreign Investment in Vietnam;

5. Production and business establishments exclusively for disabled persons as stipulated in Article 3 of Decree No. 81/CP as amended and supplemented.

II. ESTABLISHMENT, USE, AND MANAGEMENT OF THE DISABLED PERSONS' EMPLOYMENT FUND AT PROVINCES AND CENTRALLY-GOVERNED CITIES

1. Provinces and centrally-governed cities (hereinafter collectively referred to as provincial level) shall be responsible for establishing the Disabled Persons' Employment Fund (hereinafter referred to collectively as the Fund) in accordance with Clause 1, Article 5 of Decree No. 81/CP as amended and supplemented to assist disabled persons in learning trades, creating employment opportunities, supporting vocational training establishments and production and business establishments exclusively for disabled persons, and supporting other enterprises of all economic sectors that accept a high proportion of disabled persons for trade training and employment.

2. Management of the Fund: The Chairman of the People's Committee at the provincial level shall issue a decision to establish the Fund and assign the Director of the Department of Labor, Invalids, and Social Affairs to manage the account.

3. The Fund shall be formed from the following sources:

a. Local budget:

Annually, based on the local budget capacity and the need to address employment and vocational training for disabled persons in the locality, the People's Committee at the provincial level shall submit to the People's Council for a decision to allocate a portion of the budget to the Fund;

b. Monthly contributions from enterprises that fail to meet the required number of disabled persons for employment as stipulated in Articles 14 and 15 of Decree No. 81/CP as amended and supplemented and Section 2, Point B, Chapter VI of this Circular;

c. Donations and assistance from domestic and foreign organizations and individuals;

d. Other revenue sources.

4. The Fund shall be used as follows:

a. To provide support to the following entities:

- Vocational training establishments and production and business establishments exclusively for disabled persons to construct, repair workshops, purchase machinery and technical equipment, maintain vocational training, and develop production according to approved projects by competent authorities;

- Other enterprises of all economic sectors accepting a higher proportion of disabled persons for employment than stipulated in Article 14 of Decree No. 81/CP as amended and supplemented when facing significant difficulties in production and business operations or having development projects but must be reviewed for support by competent authorities;

- Administrative agencies to train and enhance the capacity of personnel involved in vocational training, job counseling, and placement for disabled persons.

b. To provide preferential loans (at the interest rate for disabled persons provided by the social policy bank) to the following entities:

- Vocational training establishments and production and business establishments exclusively for disabled persons;

- Individual and group workers who are disabled persons;

- Vocational training establishments accepting disabled persons for trade training and other enterprises of all economic sectors accepting a higher proportion of disabled persons for employment than stipulated in Article 14 of Decree No. 81/CP as amended and supplemented.

c. To cover no more than 5% of the total income of the Fund for management expenses.

d. The annual surplus of the Fund shall be carried over to the next year. The Fund shall not be used for other purposes.

III. REGIME FOR DISABLED WORKERS

1. Disabled persons studying trades, supplementary trades, and retraining at vocational training establishments managed by the State shall enjoy the regimes prescribed in Clause 1, Article 12 of Decree No. 81/CP as amended and supplemented.

Specifically, disabled persons who are entitled to revolutionary benefits shall enjoy preferential treatment as prescribed in Circular No. 26/1999/TTLT/BLDTBXH-BTC-BGDĐT dated November 2, 1999 of the joint ministries of Labor, Invalids, and Social Affairs, Finance, and Education and Training, and Circular No. 23/2001/TTLT/BTC-BLDTBXH dated April 6, 2001 of the joint ministries of Finance and Labor, Invalids, and Social Affairs guiding the implementation of preferential policies in education and training.

2. Disabled persons studying short-term trades (less than one year) shall be supported with part of their food, accommodation, and travel expenses during the period of trade training from the annual budget allocated for vocational training under the National Target Program on Education and Training as prescribed in Clause 1, Article 13 of Decree No. 81/CP as amended and supplemented. The level of support is prescribed in Section b, Point 1, Chapter VII of this Circular.

3. Individuals or groups of disabled workers who create self-employment and require capital for production, business, and services shall be considered for preferential loans from the National Employment Fund, the Disabled Persons' Employment Fund, and poverty reduction loan funds. The amount, term, interest rate, and procedures for loans shall be implemented in accordance with the regulations of these funds.

IV. POLICIES FOR VOCATIONAL TRAINING ESTABLISHMENTS EXCLUSIVELY FOR

DISABLED PERSONS

Within twelve months from the date of commencement of operation, vocational training establishments exclusively for disabled persons shall enjoy the following policies:

IV. POLICIES FOR VOCATIONAL TRAINING INSTITUTIONS EXCLUSIVELY FOR PERSONS WITH DISABILITIES

PERSONS WITH DISABILITIES

Within twelve months from the date of commencement of operations, vocational training institutions exclusively for persons with disabilities shall enjoy policies as prescribed below:

1. Shall be provided with capital support from the Fund in accordance with Article 7 of Decree No. 81/CP, as amended and supplemented, for training, retraining, and vocational supplementary education for disabled workers; purchasing equipment, expanding vocational training facilities, enrolling additional disabled persons in vocational training, and establishing initial technical infrastructure. The level of support shall be determined by the Provincial People's Committee based on the vocational development project and the number of disabled persons trained annually.

2. Shall be eligible to borrow capital from the Fund in accordance with Article 8 of Decree No. 81/CP, as amended and supplemented, to maintain and expand vocational activities. The amount, term, and interest rate of the loan shall be applied according to current regulations regarding loans from sources designated for poverty alleviation, job creation, and microfinance provided by the Social Policy Bank.

3. Shall enjoy policies stipulated in Section V of this Circular for vocational training establishments that organize production linked to practical training, skill enhancement, and employment creation for disabled persons who meet the conditions specified in Article 3 of Decree No. 81/CP, as amended and supplemented.

4. Other preferential policies and benefits as prescribed in Articles 9, 10, and 11 of Decree No. 81/CP, as amended and supplemented, are as follows:

a. Shall be supported and encouraged by the State for development; given priority in securing favorable locations for setting up vocational training facilities; assisted with technical investment; exempted or reduced from taxes in accordance with current Tax Law and implementing regulations.

b. Shall be entrusted with managing and utilizing state assets, including state-invested funds and assistance from domestic and foreign organizations and individuals, in accordance with the content and purposes specified in this Circular.

V. POLICIES FOR PRODUCTION AND BUSINESS ESTABLISHMENTS EXCLUSIVELY FOR DISABLED PERSONS

AFTER SIX MONTHS FROM THE DATE OF COMMENCEMENT OF OPERATIONS, production and business establishments exclusively for disabled persons shall enjoy the following policies:

After six months from the date of commencement of operations, production and business establishments exclusively for disabled persons shall enjoy the following policies:

1. Shall be provided with capital support from the Fund in accordance with Article 7 of Decree No. 81/CP, as amended and supplemented, when there is a project to modernize, supplement equipment, expand production, attract more disabled persons to work, and establish initial technical infrastructure. The level of support shall be determined by the Provincial People's Committee based on the production and business project and the number of disabled persons working at the establishment.

2. Shall be eligible to borrow capital from the Fund in accordance with Article 8 of Decree No. 81/CP, as amended and supplemented, and from the Social Policy Bank's poverty alleviation and job creation loan fund to maintain and expand production and business operations, create additional jobs, and attract more disabled persons to work. The borrowing amount, term, interest rate, and procedures shall comply with current regulations.

3. Shall be eligible for partial funding support for production and business establishments exclusively for disabled persons that organize vocational training, enhance skills for disabled persons within the establishment, or send disabled persons to vocational training at schools or vocational centers not funded by the state.

4. Other preferential policies and benefits as prescribed in Articles 9, 10, and 11 of Decree No. 81/CP, as amended and supplemented, are as follows:

a. Shall be supported and encouraged by the State for development; given priority in securing favorable locations for setting up production and business establishments; assisted with technical investment and technological innovation; exempted or reduced from taxes in accordance with current Tax Laws and implementing regulations.

b. Shall be entrusted with managing and utilizing state assets, including state-invested funds and assistance from domestic and foreign organizations and individuals, in accordance with the content and purposes specified in this Circular.

VI. RIGHTS AND OBLIGATIONS OF VOCATIONAL TRAINING ESTABLISHMENTS AND BUSINESSES ACCEPTING DISABLED PERSONS FOR TRAINING AND EMPLOYMENT IN ACCORDANCE WITH ARTICLES 13, 14, AND 15 OF DECREE NO. 81/CP AS AMENDED AND SUPPLEMENTED

EMPLOYING PERSONS WITH DISABILITIES FOR VOCATIONAL TRAINING AND WORK

RIGHTS AND OBLIGATIONS OF VOCATIONAL TRAINING ESTABLISHMENTS AND BUSINESSES ACCEPTING DISABLED PERSONS FOR TRAINING AND EMPLOYMENT IN ACCORDANCE WITH ARTICLES 13, 14, AND 15 OF DECREE NO. 81/CP AS AMENDED AND SUPPLEMENTED

AMENDMENTS AND SUPPLEMENTS

1. Vocational training establishments with projects to train disabled persons may borrow capital from the Fund to purchase teaching materials and equipment for training and learning purposes. The borrowing amount, term, and interest rate shall be applied similarly to those for vocational training establishments exclusively for disabled persons.

2. Businesses shall have the responsibility to accept disabled persons according to the ratio prescribed in Article 14 of Decree No. 81/CP, as amended and supplemented, and arrange suitable jobs according to each person's capabilities.

In cases where businesses accept fewer disabled persons than the prescribed ratio, they must pay into the Fund monthly an amount corresponding to the minimum wage set by the Government multiplied by the number of persons still lacking. This amount shall be recorded as part of product or service costs. The payment must be made into the Fund no later than March 31 of the following year, covering the previous year's required payments.

Businesses located in a particular locality must pay into the Fund in that locality. If a business has multiple branches, each branch located in a different locality must pay into the Fund in its respective locality.

Businesses accepting more disabled workers than the prescribed ratio, encountering difficulties, or having approved production development projects, shall be eligible for support policies or loans from the Fund. The level of support or loan amount shall be proposed by the Department of Labor, Invalids, and Social Affairs, in coordination with the Department of Finance and the Department of Planning and Investment, for decision by the Provincial People's Committee.

VII. GUIDELINES FOR MANAGING FUNDS TO SUPPORT SHORT-TERM VOCATIONAL TRAINING FOR DISABLED PERSONS FROM THE NATIONAL EDUCATION AND TRAINING TARGET PROGRAM ACCORDING TO CLAUSE 1, ARTICLE 13 OF DECREE NO. 81/CP AS AMENDED AND SUPPLEMENTED

1. Funds to support short-term vocational training for disabled workers as stipulated in Clause 1, Article 13 of Decree No. 81/CP, as amended and supplemented, shall be calculated based on the actual number of trainees, and the expenditure shall be allocated according to specific contents and levels as follows:

a. Expenditure items:

a. Costs for organizing classes include:

- Hiring fees for theoretical instructors and practical instructors;

- Support for raw materials and supplies for training;

- Rental fees for classrooms and specialized vocational training equipment (if applicable);

- Costs for revising and compiling training programs and textbooks;

- Management costs for training classes;

- Support for accommodation and travel expenses for trainees;

b. Maximum expenditure level not exceeding 540,000 VND per trainee per month. Of which:

- Support for vocational training for training establishments not exceeding 300,000 VND per trainee per month;

Support for accommodation and travel expenses for trainees: 240,000 VND per trainee per month during short-term vocational training;

2. Management of funds:

- The short-term vocational training support funding for disabled workers shall be supplemented with targeted goals for provinces and centrally governed cities under the management mechanism of national target programs;

- The short-term vocational training support funding for disabled workers shall be paid to vocational training institutions. Such institutions are responsible for paying to disabled trainees the support funding for accommodation and travel expenses;

- The short-term vocational training support funding for disabled persons shall only be provided once per trainee;

- The management, utilization, and settlement of funding shall be carried out in accordance with the provisions of the State Budget Law and guiding documents of the State Budget Law;

3. Vocational training institutions participating in vocational training for disabled workers must develop detailed vocational training plans for disabled workers in accordance with the guidelines of the Department of Labor, Invalids, and Social Affairs; organize and implement vocational training accurately according to the assigned targets and contents; use funds for their intended purposes effectively without loss; bear responsibility for the use and settlement of allocated funds and report the implementation results to the Department of Labor, Invalids, and Social Affairs for consolidation and reporting to the provincial People's Committee and the Joint Ministry;

VIII. IMPLEMENTATION

1. Disabled workers as defined in this Circular must have a confirmation certificate from the Medical Examination Board regarding their disability status and the percentage of labor capacity reduction due to disability (medical examination procedures follow the guidelines set forth in Joint Circular No. 34/TT-LB dated December 29, 1993 issued by the Ministry of Labor, Invalids, and Social Affairs and the Ministry of Health); for disabled workers who are war invalids or veterans, they must have a war invalid certificate or a veteran certificate;

For deaf, mute, blind, amputee, paralyzed, or intellectually disabled (mentally retarded) individuals with particularly deformed bodies, only a confirmation certificate from the District Health Center is required (without the need for a Medical Examination Board);

2. Vocational training institutions and production and business establishments exclusively for disabled persons, vocational training institutions and enterprises accepting disabled persons for vocational training, and workers achieving higher ratios than those stipulated in Article 14 of Decree No. 81/CP must be certified by the Department of Labor, Invalids, and Social Affairs as "Vocational Training Institutions Exclusively for Disabled Persons," "Production and Business Establishments Exclusively for Disabled Persons," or "Enterprises with Higher Participation Ratios of Disabled Persons Than Stipulated";

These institutions must submit certification application files to the Department of Labor, Invalids, and Social Affairs in accordance with the following regulations:

- A document requesting certification as "Vocational Training Institution Exclusively for Disabled Persons," "Production and Business Establishment Exclusively for Disabled Persons," or "Enterprise with Higher Participation Ratios of Disabled Persons Than Stipulated";

- A copy of the establishment decision or permission to establish and business license (or vocational training operation permit for vocational training institutions) certified by Notary Public;

- Regulations or operational rules of the institution established in accordance with the law;

- A list of institutional leaders including directors, deputy directors, chief accountants, or equivalent positions;

- A list of workers (or trainees) currently employed (or studying) including a list of disabled persons confirmed by the Civil Affairs - Labor, Invalids, and Social Affairs Office of the district, city district, or town;

3. Vocational training institutions, production and business establishments, and enterprises eligible for policies prescribed in Decree No. 81/CP, which has been amended and supplemented, and this Circular, if they require capital support or loans, must submit project proposals to the Department of Labor, Invalids, and Social Affairs and the Department of Finance for review and assessment. Proposals for capital support and loan requests must be submitted separately. The project leader, who is responsible for the vocational training institution, production and business establishment, or enterprise director, is responsible for the accuracy of the content in the proposal, and must manage and repay the granted capital and loan interest as prescribed;

The project file includes:

- A letter requesting support or loan;

- A proposal for capital support or loan;

- A list of workers (or trainees) currently employed (or studying) including a list of disabled persons confirmed by the Civil Affairs - Labor, Invalids, and Social Affairs Office of the district, city district, or town;

- A copy of the certificate confirming "Vocational Training Institution Exclusively for Disabled Persons," "Production and Business Establishment Exclusively for Disabled Persons," or "Enterprise with Higher Participation Ratios of Disabled Persons Than Stipulated" certified by Notary Public;

4. The Civil Affairs - Labor, Invalids, and Social Affairs Office of the district, city district, or town is responsible for: verifying and confirming lists of workers and trainees, including disabled persons undergoing vocational training and working at vocational training institutions and production and business establishments within its jurisdiction. Supervising and monitoring the implementation of these institutions;

5. The Department of Labor, Invalids, and Social Affairs is responsible for:

a. Leading and coordinating with the Department of Finance and the Department of Planning and Investment to prepare the budget plan for the Fund to be reviewed and decided by the provincial People's Committee;

b. Guiding institutions and beneficiaries in developing projects; reviewing and assessing projects for capital support and loans from the Fund, and short-term vocational training support funding;

c. Submitting to the provincial People's Committee for decisions on support levels and loans for projects requesting capital support and loans from vocational training institutions, production and business establishments, and enterprises, and funding for enhancing the capabilities of vocational training staff, job placement counseling, and employment services for disabled persons;

d. Settling annual income and expenditure figures of the Fund. Annually reporting the situation of approved capital grants and loans to the Joint Ministry;

e. Organizing and implementing policies and systems for disabled workers under local management. Verifying and determining the number of disabled workers that enterprises must accept according to the prescribed ratio, and submitting to the provincial People's Committee for decisions on the amount of contributions to the Fund for each enterprise;

g. Reviewing, assessing, and certifying "Vocational Training Institutions Exclusively for Disabled Persons," "Production and Business Establishments Exclusively for Disabled Persons," or "Enterprises with Higher Participation Ratios of Disabled Persons Than Stipulated," and issuing decisions to revoke certifications for institutions no longer meeting the conditions to enjoy policies under this Circular.

6. The Department of Finance shall be responsible for taking the lead and coordinating with the Department of Planning and Investment to balance local budget funds to support the Employment Fund for persons with disabilities, and submit it to the Provincial People's Committee for decision; reviewing the final accounts of the Department of Labor, Invalids and Social Affairs, including the final accounts of income and expenditure of the Fund.

7. The Department of Planning and Investment shall be responsible for:

a. Taking the lead and coordinating with the Department of Labor, Invalids and Social Affairs to develop vocational training plans and employment solutions for disabled workers in the annual labor and employment plan of the locality.

b. Coordinating with the Department of Finance to balance local budget funds for the Fund.

8. The Chairman of the Provincial People's Committee shall be responsible for:

a. Establishing the Fund and submitting it to the People's Council for approval of the budget allocation for the Fund;

b. Specifying detailed regulations on the management and use of the Fund;

c. Directing departments and agencies at the local level in implementing the provisions of this Circular;

d. Awarding commendations according to current regulations to organizations and individuals who implement the provisions of this Circular well.

9. Organizations and individuals who comply with the provisions of this Circular will be awarded commendations in accordance with the law. For organizations and individuals who fail to comply with the provisions of this Circular, they will be subject to administrative penalties as stipulated in Decree No. 113/2004/NĐ-CP dated April 16, 2004 of the Government on administrative penalties for violations of labor laws, or may be criminally prosecuted according to the law, depending on the nature and severity of the violation.

10. This Circular shall take effect 15 days from the date of publication in the Official Gazette and shall replace Joint Circular No. 01/1998/TTLT/BLĐTBXH-BTC-BKHĐT dated January 31, 1998 of the Ministry of Labor, Invalids and Social Affairs, Ministry of Finance, and Ministry of Planning and Investment guiding the implementation of Decree No. 81/CP dated November 23, 1995 of the Government detailing and guiding the implementation of certain provisions of the Labor Code concerning disabled workers.

In the course of implementation, if there are difficulties, they should be promptly reported to the relevant ministries for study and resolution.

THE MINISTER

MINISTRY OF FINANCE

(Signed)

 

Nguyen Sinh Hung

THE MINISTER
MINISTRY OF LABOR - INVALIDS AND SOCIAL AFFAIRS
(Signed)

Nguyen Thi Hang

THE MINISTER
MINISTRY OF PLANNING

 INVESTMENT

(Signed)

Vo Hong Phuc

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