Circular No. 190/2014/TT-BTC on the implementation of policies to support electricity costs for poor households and social policy beneficiaries

CIRCULAR

Regulations on Implementing Electricity Subsidy Policies

specialized agency under the People's Committee of the province/city.for Poor Households and Socially Benefited Households

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Pursuant to the State Budget Law number 01/2002/QH11 dated December 16, 2002;

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

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

Pursuant to Decision No. 28/2014/QĐ-TTg dated April 7, 2014 of the Prime Minister stipulating the structure of electricity retail price lists;

Pursuant to Decision No. 60/2014/QĐ-TTg dated October 30, 2014 of the Prime Minister stipulating criteria for socially benefited households eligible for electricity subsidies;

After considering the opinions of the Ministry of Labor, Invalids and Social Affairs at Circular No. 2096/LĐTBXH-KHTC dated June 19, 2014, and the opinions of the Ministry of Industry and Trade at Circular No. 4478/BCT-ĐTĐL dated May 26, 2014;

At the proposal of the Director of the State Budget Department;

The Minister of Finance issues this Circular to regulate the implementation of electricity subsidy policies for poor households and socially benefited households.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the implementation of electricity subsidy policies for poor households and socially benefited households according to Decision No. 28/2014/QĐ-TTg dated April 7, 2014 of the Prime Minister stipulating the structure of electricity retail price lists.

Article 2. The subjects eligible for electricity subsidies for living purposes are one of the following households:

a) Poor households approved by competent authorities based on the criteria set forth in Decision No. 09/2011/QĐ-TTg dated January 30, 2011 of the Prime Minister regarding the issuance of poverty standards and near-poverty standards applicable from 2011 to 2015 and subsequent amendments or replacements if any (hereinafter referred to as poor households). In cases where local poverty standards are higher than national poverty standards, local poverty standards shall be applied, with the additional funding for electricity subsidies for such households being covered by the local budget in accordance with the State Budget Law.

b) Socially benefited households approved by competent authorities based on the criteria set forth in Decision No. 60/2014/QĐ-TTg dated October 30, 2014 of the Prime Minister stipulating criteria for socially benefited households eligible for electricity subsidies and subsequent amendments or replacements if any, excluding those defined as poor households under point a, Clause 2 of this Article (hereinafter referred to as socially benefited households).

Article 3. Level of Support, Method of Support, and Implementation Period

Clause 1. Each poor household and socially benefited household is entitled to only one level of electricity subsidy. The monthly electricity subsidy for living purposes is equivalent to the cost of using 30 kWh of electricity at the current retail price for residential electricity tier 1, which is VND 46,000 per household per month. When the competent authority decides to adjust the retail price for residential electricity tier 1 upwards or downwards compared to the current rate, the People's Committees of provinces and centrally-administered cities shall promptly adjust the monthly electricity subsidy equivalent to the cost of using 30 kWh of electricity at the adjusted retail price for residential electricity tier 1.

Clause 2. Method of Supporting Electricity Subsidies for Poor Households and Socially Benefited Households: Direct payment in the form of cash support every quarter to poor households and socially benefited households.

Clause 3. The implementation period for the electricity subsidy policy for poor households and socially benefited households begins on June 1, 2014, as stipulated in Decision No. 28/2014/QĐ-TTg dated April 7, 2014 of the Prime Minister.

Article 3. Source of Funding

Article 4. Sources of Funding for Electricity Subsidies for Poor Households and Socially Benefited Households

Clause 1. Central Budget: Supports 100% of the funding for localities that have not yet achieved fiscal self-sufficiency and the province of Quảng Ngãi; supports 50% of the funding for localities with a distribution ratio of revenue shared with the central budget below 50%.

Clause 2. Local Budget: For localities with a distribution ratio of revenue shared with the central budget below 50%, the local budget shall allocate 50% of the funding. Other localities shall cover the entire funding from their local budgets. For localities where the number of poor households based on local poverty standards exceeds the national poverty standards, the People's Committees of provinces and centrally-administered cities shall report to the Provincial People's Councils to decide on allocating local budgets to implement electricity subsidies for such households.

Article 5. Funding for Organization, Guidance, Inspection, Supervision, Interim Review, and Final Evaluation Shall Be Allocated in the Regular Expenditure Budget of Ministries, Sectors, and Localities According to the Current Division of Financial Management Authority.

Article 4. Preparation of the State Budget Estimate

1. The preparation and allocation of the budget estimate for electricity subsidies to poor households and social policy households shall be carried out in accordance with the provisions of the State Budget Law and guiding documents.

2. The state budget estimate shall be prepared based on the indicators and forms attached to this Circular and must provide detailed explanations of the basis for calculation (Object; funds; sources of funds) in accordance with the prescribed regulations and policies.

3. Annually, based on the number of poor households and social policy households eligible for electricity subsidies as decided by the competent authority and the level of electricity subsidy, the People's Commune Council shall prepare the budget estimate for electricity subsidies and submit it to the Finance and Planning Office, the Labor, Invalids and Social Affairs Office for consolidation into the county budget estimate.

The People's Committee at the district level shall prepare the budget estimate for electricity subsidies according to form number 01-DT/HTTĐ together with the district budget estimate and send it to the Department of Finance, the Department of Labor, Invalids and Social Affairs, and related agencies for consolidation with the provincial or centrally-administered city budget estimate.

The People's Committee at the provincial level shall prepare the budget estimate for electricity subsidies according to form number 02-DT/HTTĐ together with the provincial or centrally-administered city budget estimate; clearly identifying the sources of funds for implementation: central government budget, local budget, and sending them to the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs.

Based on reports from localities, the Ministry of Labor, Invalids and Social Affairs shall report according to form number 03-DT/HTTĐ, the Ministry of Industry and Trade, and the Ministry of Finance shall cooperate with relevant agencies to consolidate the state budget estimate and submit it to the Government for reporting to the National Assembly for decision.

Article 5. Management, Distribution, and Payment

1. Electricity subsidy funds for poor households and social policy households shall be managed and utilized in accordance with the provisions of the State Budget Law and guiding documents.

2. Quarterly and annually, based on the number of poor households and social policy households receiving electricity subsidies for living purposes reported by the People's Committees of provinces and centrally-administered cities, the results of annual surveys and reviews of poor households and social policy households published by the Ministry of Labor, Invalids and Social Affairs, and the number of social policy households using no more than 50 kWh of electricity for living purposes each month provided by the Ministry of Industry and Trade and supplemented by the Ministry of Finance from the central government budget for the provincial and centrally-administered city budgets to implement the electricity subsidy policy for poor households and social policy households.

3. On the basis of supplementary funds from the central government budget and the local budget, the Department of Finance shall take the lead in coordinating with relevant agencies to report to the Provincial People's Committee for submission to the Provincial People's Council for decision and allocation of funds to the counties.

Based on the allocated funds and the need for electricity subsidy funds in the area, the County People's Committee shall submit to the County People's Council for decision and allocation of the budget to communes, towns, and wards. In cases where additional funding decisions are made during the year that do not coincide with the People's Council session, the Provincial and County People's Committees shall coordinate with the Standing Body of the People's Council at the same level before making the allocation decision and reporting to the People's Council at the nearest session.

For localities piloting the non-establishment of the People's Council at the county, district, and town levels, the preparation and decision-making of the budget estimate shall follow the guidance provided in Circular No. 63/2009/TT-BTC dated March 27, 2009, issued by the Ministry of Finance regarding the preparation of budget estimates, organization of implementation, and settlement of the budget at the county, district, and town levels without the establishment of the People's Council.

4. Periodically, before the 10th day of the first month of each quarter, the People's Commune Council shall base its actions on the poor and social policy households decided by the competent authority, and the electricity payment invoices of social policy households in the previous quarter to determine the poor and social policy households eligible for electricity subsidies, and prepare a list according to form number 04-CT/HTTĐ to be submitted to the District People's Committee (Labor, Invalids and Social Affairs Office).

Based on the decision of the competent authority, the People's Commune Council shall publicly announce the level of electricity subsidy and the list of individual poor and social policy households eligible for electricity subsidies in accordance with Circular No. 54/2006/TT-BTC dated June 19, 2006, issued by the Ministry of Finance, which provides guidelines for the implementation of the direct support public disclosure system of the state budget for individuals and residents.

5. The Labor, Invalids and Social Affairs Office shall base its actions on the poor and social policy households decided by the competent authority, and the households using no more than 50 kWh of electricity for living purposes each month in the previous quarter provided by the power supply agency, responsible for reviewing and signing confirmation on the list of poor and social policy households eligible for electricity subsidies prepared by the People's Commune Council and submitting it to the District People's Committee for approval of the list and subsidy funds for poor and social policy households, serving as the basis for the Finance and Planning Office to allocate funds to the commune for implementation of payments (including electricity subsidy funds for poor and social policy households who have not received the previous period). The county budget transfers funds into the account opened by the People's Commune Council at the Treasury.

6. The People's Commune Council: Shall withdraw funds, assign staff responsible for Labor, Invalids and Social Affairs, poverty reduction workers, village chiefs, and organize the direct cash payment to each poor and social policy household eligible for electricity subsidies every quarter once, and complete the payment before the 25th of the second month of each quarter. In the next quarter, if the electricity payment invoice of the social policy household exceeds the electricity usage for living purposes (over 50 kWh) in the previous month, the amount paid to the beneficiary will be adjusted downward (or recovered) in the next quarter.

BASED ON THE SPECIFIC CONDITIONS OF EACH LOCALITY, THE PROVINCIAL PEOPLE'S COMMITTEE DECIDES THE APPROPRIATE AND CONVENIENT PAYMENT FORM FOR HOUSEHOLDS (AT THE COMMUNITY HOUSE OF THE WARD OR VILLAGE OR AT THE HOUSE OF EACH HOUSEHOLD). THE AMOUNT OF SUPPORT IS PROVIDED IN FULL AT ONCE ACCORDING TO THE STANDARDS, DIRECTLY TO THE HEAD OF THE HOUSEHOLD OR A MEMBER OF THE HOUSEHOLD. IN SPECIAL CASES WHERE POOR HOUSEHOLDS RECEIVING ELECTRICITY SUPPORT DO NOT HAVE A DIRECT RECEIVER, THEY MUST ISSUE A POWER OF ATTORNEY FOR ANOTHER PERSON TO RECEIVE THE MONEY ON THEIR BEHALF. THE RECEIVER MUST SIGN AND WRITE THEIR FULL NAME ON THE LIST OF HOUSEHOLDS RECEIVING ELECTRICITY SUPPORT.

ORGANIZATIONS AND UNITS RESPONSIBLE FOR IMPLEMENTING THE POLICY OF ELECTRICITY SUPPORT FOR POOR HOUSEHOLDS AND SOCIAL POLICY HOUSEHOLDS AS PROVIDED FOR IN DECISION NUMBER 28/2014/QĐ-TTg MUST MANAGE, ISSUE, AND PAY FUNDS TIGHTLY TO ENSURE THAT THE OBJECTIVES ARE MET, THE CORRECT ELIGIBLE GROUPS ARE IDENTIFIED, AND THE PROCEDURES ARE FOLLOWED AS PRESCRIBED. THE DISTRICT PEOPLE'S COMMITTEE MUST ESTABLISH A LIST FOR EACH HOUSEHOLD TO SIGN AND COMPLETE ALL REQUIRED PROCEDURES AND DOCUMENTS AS PRESCRIBED.

7. QUARTERLY AND ANNUALLY, THE DISTRICT PEOPLE'S COMMITTEE SHALL REPORT USING MODEL 05-QT/HTTĐ THE LIST OF POOR HOUSEHOLDS AND SOCIAL POLICY HOUSEHOLDS WHO HAVE BEEN PAID AND SETTLED, THE RESULTS OF THE PREVIOUS QUARTER BEFORE THE 10TH DAY OF THE FIRST MONTH OF THE QUARTER, AND SIMULTANEOUSLY SUBMIT THE LIST OF NEW POOR HOUSEHOLDS AND SOCIAL POLICY HOUSEHOLDS ELIGIBLE FOR ELECTRICITY SUPPORT TO RECEIVE FUNDS FOR THE CURRENT QUARTER. THE BALANCE OF FUNDS AT THE DISTRICT PEOPLE'S COMMITTEE FROM THE PREVIOUS QUARTER OR YEAR MUST BE SETTLED BY REDUCING THE AMOUNT DUE IN THE NEXT PERIOD; ANY SHORTFALL IN FUNDS MUST BE SUPPLEMENTED IN THE FOLLOWING PERIOD.

THE REPORT SHALL BE SENT TO THE COUNTY PEOPLE'S COMMITTEE AND COPIES SHALL BE SENT TO THE FINANCE AND PLANNING DEPARTMENT AND THE LABOUR, INVALIDS AND SOCIAL AFFAIRS DEPARTMENT TO PREPARE THE REPORT USING MODEL 06-QT/HTTĐ TO BE SUBMITTED TO THE PROVINCE LEVEL AUTHORITIES FOR COMBINED REPORTING USING MODEL 07-QT/HTTĐ TO THE PROVINCE PEOPLE'S COMMITTEE TO REPORT TO THE MINISTRY OF FINANCE, THE MINISTRY OF LABOUR, INVALIDS AND SOCIAL AFFAIRS, AND THE MINISTRY OF INDUSTRY AND TRADE ON THE IMPLEMENTATION OF ELECTRICITY SUPPORT PAYMENTS TO POOR HOUSEHOLDS AND SOCIAL POLICY HOUSEHOLDS IN THE PREVIOUS QUARTER (INCLUDING ANNUAL SUMMARY FOR THE FOURTH QUARTER), AND TO REQUEST SUPPLEMENTARY FUNDS FOR THE NEXT QUARTER BEFORE THE 15TH DAY OF THE FIRST MONTH OF THE NEXT QUARTER.

ARTICLE 6. ADJUSTMENT AND SUPPLEMENTATION OF FUNDS

1. DURING THE IMPLEMENTATION PROCESS, WHEN THE AUTHORIZED BODY DECIDES TO ADJUST THE RETAIL PRICE OF THE FIRST TIER OF RESIDENTIAL ELECTRICITY, AND THE NUMBER OF POOR HOUSEHOLDS AND SOCIAL POLICY HOUSEHOLDS ELIGIBLE FOR ELECTRICITY SUPPORT IN THE PROVINCE CHANGES, BASED ON THE REPORT OF THE DEPARTMENT OF LABOUR, INVALIDS AND SOCIAL AFFAIRS AND THE DEPARTMENT OF FINANCE, THE PROVINCE PEOPLE'S COMMITTEE SHALL IMPLEMENT THE ADJUSTMENT OF FUNDS FOR COUNTIES AND DISTRICTS TO ENSURE FULL AND TIMELY PAYMENTS TO POOR HOUSEHOLDS AND SOCIAL POLICY HOUSEHOLDS.

2. IF THE NUMBER OF POOR HOUSEHOLDS AND SOCIAL POLICY HOUSEHOLDS ELIGIBLE FOR ELECTRICITY SUPPORT IN THE YEAR IS HIGHER THAN THE REPORTED NUMBER, BASED ON THE REPORT OF THE DEPARTMENT OF LABOUR, INVALIDS AND SOCIAL AFFAIRS AND THE DEPARTMENT OF FINANCE, THE PROVINCE PEOPLE'S COMMITTEE SHALL TEMPORARILY USE THE LOCAL BUDGET TO ENSURE TIMELY PAYMENTS FOR ELECTRICITY SUPPORT TO POOR HOUSEHOLDS AND SOCIAL POLICY HOUSEHOLDS. AT THE SAME TIME, THEY SHALL SUMMARIZE AND REPORT TO THE PROVINCE PEOPLE'S COMMITTEE TO SEND TO THE MINISTRY OF FINANCE FOR ADJUSTMENT OF FUNDS FOR THE NEXT PERIOD.

ARTICLE 7. ACCOUNTING, CONTROL, AND SETTLEMENT

1. THE NATIONAL TREASURY AT THE COUNTY LEVEL SHALL BE RESPONSIBLE FOR CHECKING AND CONTROLLING PAYMENTS IN ACCORDANCE WITH THE REGULATIONS. THE CONTROL SHEET FOR FUNDS FOR ELECTRICITY SUPPORT TO POOR HOUSEHOLDS AND SOCIAL POLICY HOUSEHOLDS INCLUDES: THE LIST OF POOR HOUSEHOLDS AND SOCIAL POLICY HOUSEHOLDS ELIGIBLE FOR ELECTRICITY SUPPORT APPROVED BY THE AUTHORIZED BODY; THE DECISION TO ADJUST THE LIST OF POOR HOUSEHOLDS AND SOCIAL POLICY HOUSEHOLDS ELIGIBLE FOR ELECTRICITY SUPPORT ISSUED BY THE AUTHORIZED BODY DURING THE YEAR (IF ANY); THE DECISION TO PROVIDE ELECTRICITY SUPPORT ISSUED BY THE COUNTY PEOPLE'S COMMITTEE; THE ELECTRICITY BILL OF THE PREVIOUS PERIOD (ORIGINAL) OF THE SOCIAL POLICY HOUSEHOLD; THE APPLICATION FOR WITHDRAWAL OF FUNDS ISSUED BY THE DISTRICT PEOPLE'S COMMITTEE. AT THE END OF THE BUDGET YEAR, BEFORE THE 10TH DAY OF JANUARY OF THE FOLLOWING YEAR, THE DISTRICT PEOPLE'S COMMITTEE SHALL PREPARE A COMPREHENSIVE REPORT ON FUNDS FOR ELECTRICITY SUPPORT FOR EACH ELIGIBLE GROUP AND EACH QUARTER TO BE SENT TO THE FINANCE AND PLANNING DEPARTMENT AT THE COUNTY LEVEL FOR REVIEW AND SETTLEMENT OF FUNDS IN ACCORDANCE WITH THE REGULATIONS.

2. THE FINANCE AND PLANNING DEPARTMENT SHALL RECORD FUNDS FOR ELECTRICITY SUPPORT TO POOR HOUSEHOLDS AND SOCIAL POLICY HOUSEHOLDS IN CHAPTER 760, CATEGORY 520, CLAUSE 528, SECTION 7100, SUBSECTION 7149 AND SHALL IMPLEMENT THE SETTLEMENT OF FUNDS FOR ELECTRICITY SUPPORT TO POOR HOUSEHOLDS AND SOCIAL POLICY HOUSEHOLDS INTO THE COUNTY BUDGET (NOT SETTLED INTO THE DISTRICT BUDGET) AND REPORT TO THE COUNTY PEOPLE'S COMMITTEE AND THE DEPARTMENT OF FINANCE IN ACCORDANCE WITH THE REGULATIONS.

3. THE DEPARTMENT OF FINANCE SHALL AGGREGATE FUNDS FOR ELECTRICITY SUPPORT TO POOR HOUSEHOLDS AND SOCIAL POLICY HOUSEHOLDS INTO THE LOCAL BUDGET SETTLEMENT AND REPORT TO THE PROVINCE PEOPLE'S COMMITTEE FOR SUBMISSION TO THE PEOPLE'S COUNCIL FOR APPROVAL OF THE LOCAL BUDGET SETTLEMENT AND SEND TO THE MINISTRY OF FINANCE FOR AGGREGATION AND REPORTING OF THE NATIONAL BUDGET SETTLEMENT IN ACCORDANCE WITH THE LAW ON THE STATE BUDGET.

Article 8. Implementation, inspection, and supervision

1. The Ministry of Finance shall take the lead and coordinate with the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Industry and Trade:

a) Prepare the budget estimate for electricity support funds for poor households and social policy households to be submitted to the competent authority for consideration and decision;

b) Supervise, inspect, and audit the implementation of electricity support policies for poor households and social policy households.

2. Vietnam Electricity Corporation

Quarterly and annually, compile and submit to the Ministry of Finance, the Ministry of Industry and Trade, and the Ministry of Labor, Invalids and Social Affairs the number of households with monthly electricity consumption not exceeding 50 kWh according to each locality, including the number of social policy households that are not classified as poor with monthly electricity consumption not exceeding 50 kWh according to each locality;

3. Provincial People's Committees, Municipal People's Committees directly under the Central Government

a) Report to the People's Council of the province or centrally governed city to decide on balancing the local budget to implement electricity support for poor households and social policy households (the portion of funding guaranteed by the local budget and the electricity support funding for poor households above the national poverty standard). Organize and direct the People's Committee at the district and commune levels and relevant agencies to determine poor households and social policy households eligible for electricity support; implement the receipt, management, payment, supervision, inspection, auditing, and settlement of funds for electricity support for poor households and social policy households, ensuring timely and accurate payments to the designated recipients;

b) Direct departments, bureaus, sectors, the People's Committee at the district level, and related units to create favorable conditions for the People's Council, the Vietnam Fatherland Front, social organizations at all levels in the locality, and the community to participate in supervising and coordinating in the supervision of the implementation of electricity support policies for poor households and social policy households;

c) Quarterly and annually, report to the Ministry of Finance, the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Industry and Trade on the number of poor households and social policy households receiving electricity support, funding requirements, and the situation and results of implementing electricity support policies for poor households and social policy households in the locality.

4. Provincial Finance Departments

a) Receive, manage, inspect, audit, and consolidate the settlement of funds for electricity support for poor households and social policy households in the locality;

b) Take the lead and coordinate with the Department of Labor, Invalids and Social Affairs, and the Department of Industry and Trade to regularly report on the situation, results, and funding for implementing electricity support policies for poor households and social policy households in the locality.

5. Departments of Labor, Invalids and Social Affairs, and Industry and Trade

a) The Department of Labor, Invalids and Social Affairs shall take the lead and coordinate with the Department of Industry and Trade and the Electricity Authority to aggregate the number of poor households and social policy households receiving electricity support established by the People's Committee at the district level and report to the People's Committee at the provincial level, simultaneously sending it to the Department of Finance;

b) Supervise, inspect, and audit the process of implementing electricity support policies in the locality;

c) Implement regular reporting on the situation, results of implementing electricity support policies in the locality.

6. People's Committees at the district level

a) Approve lists of poor households and social policy households eligible for electricity support in the locality and notify the People's Committees at the commune level;

b) Direct relevant agencies and the People's Committees at the commune level, and the State Treasury at the district level to organize monitoring of the distribution and payment of funds for implementing the regulations and policies stipulated in Decision No. 28/2014/QĐ-TTg of the Prime Minister;

c) Quarterly and annually, report to the People's Committee at the provincial level, the Department of Finance, the Department of Labor, Invalids and Social Affairs, and the Department of Industry and Trade on the number of poor households and social policy households receiving electricity support, funding requirements, and the situation and results of implementing electricity support policies for poor households and social policy households in the locality.

7. Financial Planning Departments

a) Receive, manage, pay out, inspect, and consolidate the settlement of funds for implementing electricity support in the locality;

b) Take the lead and coordinate with the Labor, Invalids and Social Affairs Departments and the Industry and Trade Departments to regularly report on the situation, results, and funding for implementing electricity support policies in the locality.

8. Labor, Invalids and Social Affairs Departments and Industry and Trade Departments

a) The Labor, Invalids and Social Affairs Department shall take the lead and coordinate with the Industry and Trade Department and the Electricity Authority to review lists of poor households and social policy households receiving electricity support established by the People's Committee at the commune level as prescribed. Aggregate and report to the Chairman of the People's Committee at the district level for approval of the list of poor households and social policy households receiving electricity support in the locality, while reporting to the Department of Labor, Invalids and Social Affairs;

b) Supervise and inspect the process of implementing electricity support policies in the locality;

c) Implement regular reporting on the situation, results of implementing electricity support policies in the locality.

9. People's Committees at the commune level

a) Receive, manage, and directly pay out electricity support funds to poor households and social policy households in the locality in a timely manner and in accordance with the designated recipients and regulations;

b) Regularly update lists of poor households and social policy households receiving electricity support and report to the Labor, Invalids and Social Affairs Department for consolidation;

c) Supervise and inspect the process of paying out electricity support funds in the locality;

d) Implement regular, urgent, and public reporting on the situation and results of implementing electricity support policies as prescribed.

Article 9. Implementation Provisions

1. This Circular takes effect from January 26, 2015, and replaces previous documents issued by the Ministry of Finance guiding the payment of funds for electricity support for poor households.

2. Ministries, central agencies, People's Committees of provinces and centrally governed cities shall base their directives to subordinate agencies and lower-level local authorities to organize the implementation based on the provisions of this Circular.

3. In the course of implementation, if any difficulties arise, please promptly reflect them to the Ministry of Finance for research and supplementary guidance./.