Circular No. 195/2009/TT-BTC stipulates on the handover, management, distribution, and use of goods issued from the national reserve without payment for relief, support, search and rescue, prevention, control, and mitigation of natural disasters, fires, and epidemics.

CIRCULAR

Regulations on delivery, management, distribution, and use of goods issued from national reserve funds without payment for relief, support, search and rescue operations, disaster prevention, firefighting, and disease control.

Based on the Law on Management and Use of State Assets No. 09/2008/QH12 dated March 12, 2008;

The Ministry of Finance shall stipulate regulations on delivery, management, distribution, and use of goods issued from national reserve funds without payment for relief, support, search and rescue operations, disaster prevention, firefighting, and disease control (hereinafter referred to collectively as relief and support issuance).

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a) This Circular stipulates regulations on delivery, management, distribution, and use of goods issued from national reserve funds without payment for relief, support, search and rescue operations, disaster prevention, firefighting, and disease control (hereinafter referred to collectively as relief and support issuance).

Pursuant to the Government Decree No. 196/2004/NĐ-CP dated December 2, 2004 detailing the implementation of the National Reserve Ordinance;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

b) The issuance of goods for internal use from the national reserve of the Ministry of National Defense, Ministry of Public Security, and Ministry of Home Affairs based on decisions of the Prime Minister or delegated authority by the Prime Minister shall be carried out in accordance with this Circular.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

2. Applicability:

This Circular applies to Ministries, sectors, localities, and agencies, units, organizations, and individuals related to the delivery, management, and distribution of national reserve goods after they have been withdrawn from storage for relief and support purposes.

This Circular does not apply to cases where national reserve goods are sold in rotation for replacement, exported as foreign aid, and other transactions unrelated to the contents specified in Clause 1, Article 1 of this Circular.

1. "Ministries, sectors, and localities" refer to Ministries, sectors, provinces, centrally governed cities, the National Committee for Search and Rescue, and the Central Steering Committee for Flood and Storm Control (hereinafter collectively referred to as Ministries, sectors, and localities).

2. "National reserve units" refer to regional State Storage Bureaus under the State Storage General Bureau, State Storage Sub-bureaus directly under regional State Storage Bureaus, and national reserve units under Ministries and sectors directly managing and preserving national reserve goods according to the provisions of the law.

Article 2. Interpretation of Terms

In this Circular, the following terms are understood as follows:

Article 3. Basis for issuing goods

1. National reserve goods shall be issued to units and organizations to serve activities specified in Clause 1, Article 1 of this Circular, in accordance with decisions of the Prime Minister or delegated authority by the Prime Minister as stipulated in Point a, Clause 3, Article 10 of Decree No. 196/2004/NĐ-CP dated December 2, 2004 of the Government detailing the implementation of the National Reserve Law.

Chapter II

SPECIFIC PROVISIONS

2. Temporary issuance of national reserve goods in cases where immediate requirements must be met for combat readiness, anti-sabotage, anti-riot; disaster prevention, firefighting; disease prevention with potential outbreaks requiring immediate supplies to avoid serious consequences, or directly affecting human lives, or causing significant damage to state assets and people's property, shall be carried out in accordance with Item d, Point 2.1, Section II of Circular No. 143/2007/TT-BTC dated December 3, 2007 of the Ministry of Finance 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.

3. To ensure timeliness, while waiting for the original decision (original document) of the competent authority regarding the issuance of national reserve goods for relief and support, heads of national reserve units, the Director-General of the State Storage General Bureau, and directly issuing units may use fax copies (decisions) or telephone (if fax copies are not received) to organize the issuance of national reserve goods to meet the requirements of the mission.

2. Temporary release of national reserve goods in cases where immediate requirements for combat tasks, anti-sabotage, anti-riot; prevention, control, and mitigation of natural disaster consequences, fire; prevention, control of diseases with potential outbreaks, which require immediate quantities to avoid serious consequences, or directly related to human lives, or causing significant losses to state and people's assets and infrastructure, shall be carried out in accordance with paragraph d, point 2.1, Section II of Circular No. 143/2007/TT-BTC dated December 3, 2007, issued by the Ministry of Finance 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.

3. To ensure timeliness, while waiting for the decision (original copy) of the competent authority regarding the release of national reserve goods for relief and support purposes, the heads of national reserve units, the Director of the State General Reserve Administration, and direct reserve units are permitted to use the fax (decision) or telephone (if the fax is not received) to organize the release of national reserve goods to meet the requirements of the task.

Article 4. Responsibilities of state reserve units in delivering goods

1. Heads of ministries and sectors managing national reserve goods, when implementing the Prime Minister's Decision or the Prime Minister's authorization on the issuance and allocation of national reserve goods for relief and support, shall issue decisions assigning tasks to subordinate state reserve units under their ministries or sectors to carry out the issuance and allocation of goods.

2. State reserve units issuing and allocating goods:

Based on the decision of the competent authority assigning the task of issuing and allocating goods, state reserve units shall prepare for the issuance of goods according to the following contents:

a) Checking the list of goods, specifications, quantities, quality, and related documentation.

b) Preparing personnel to inspect and supervise at the storage points for issuing goods; preparing equipment, manpower for loading and unloading, and transportation means (if transportation is required for delivery).

2. Delivery location

a) For national reserve goods such as foodstuffs, crop seeds, veterinary drugs, plant protection chemicals, medical supplies issued and allocated for relief and support, state reserve units shall organize transportation and deliver to the units or organizations assigned the task of receiving goods using the transportation means of the state reserve unit delivering the goods, at the center of the districts or counties receiving relief and support goods; or deliver the goods using the transportation means of the recipient at the entrance of the state reserve warehouse according to the allocation decision of the head of the ministry or sector, or the Chairman of the People's Committee of the province or centrally-administered city, based on the principle of ensuring convenience and shortening the time for the receiving unit.

b) For other types of national reserve goods (including materials, equipment, and means of transport), they shall be delivered using the transportation means of the units or organizations assigned the task of receiving goods at the entrance of the state reserve warehouse.

c) In special cases as decided by the competent authority, requiring transportation to serve urgent tasks, state reserve units may mobilize or hire transportation means to promptly organize transportation and delivery to the designated locations for the units or organizations assigned the task of receiving goods, meeting urgent requirements according to current regulations.

3. State reserve units delivering goods have the responsibility to deliver to the receiving units or organizations the correct type, sufficient quantity, and quality, and within the stipulated timeframe.

If the delivered goods are insufficient in quantity or the quality does not meet standards due to subjective reasons affecting the relief and support mission, then depending on the extent of damage, the relevant individuals or groups must compensate or be subject to legal sanctions as prescribed by law.

Article 5. Responsibilities of units and organizations receiving goods

1. Units and organizations receiving national reserve goods shall proactively contact state reserve units assigned the task of issuing goods to unify the time and location for delivery and receipt of goods, arrange forces and means to ensure prompt and timely receipt of goods, and create all conditions for state reserve units to deliver goods as quickly as possible.

2. Units and organizations receiving goods have the responsibility to receive and manage the entire quantity, quality, and value of the national reserve goods received, and distribute them promptly to agencies, units, organizations, and individuals receiving relief and support goods according to the distribution decision of the competent authority.

Maintain accounting records reflecting fully the situation and results of receiving, managing, and distributing the quantity, value, type, and quality of goods received for relief and support. Implement reporting procedures as prescribed in Article 10 of this Circular.

3. Units and organizations receiving goods are responsible for all losses resulting from failing to promptly distribute goods after receipt, leading to deterioration, poor quality, loss of quality, or insufficient quantity of the received goods. Depending on the extent of damage, the relevant individuals or organizations must compensate for the losses or be subject to legal sanctions as prescribed by law.

Article 6. If units and organizations (including both delivering state reserve units and receiving units and organizations) cannot ensure transportation means or sufficient manpower to carry out the delivery and receipt of goods, they must immediately report to the competent authority for prompt handling. If there is damage due to failure to deliver or receive goods, the heads of the ministries, sectors, and localities involved will be held legally responsible for those damages.

Article 7. Documents, certificates, procedures for delivery and receipt

1. State reserve units directly delivering goods must comply with current regulations on state reserve warehouse withdrawal, specifically as follows:

a) Prepare warehouse withdrawal forms and national reserve sales invoices, clearly indicating the goods delivered according to the Prime Minister's decision. The value of the delivered goods shall be reflected based on the unit price being tracked and recorded in the accounting books of the unit.

b) Prepare a handover record, clearly recording the names, positions of the deliverer and recipient, the delivering and receiving units, time, location, quantity, value, and quality of the goods handed over (in detail according to each type of item).

c) In cases where state reserve goods are withdrawn to meet requirements under Clause 2, Article 3 of this Circular, in addition to retaining the introduction letter of the representative of the unit or organization tasked with receiving the goods, preparing the necessary procedures and recording the contents mentioned above, the handover record must also clearly indicate the ID number or military identification card, police identification card (if the person is a military personnel or police officer), date of issuance and issuing authority, vehicle license plate number, and other necessary information (if deemed necessary), for easy tracking, management, and subsequent completion of procedures.

d) For materials and equipment being handed over, technical documents (if available) must be attached.

2. The representative of the unit or organization tasked with receiving the goods must have the following documents:

- Original (or certified true copy) of the decision allocating state reserve goods issued by the Ministry, sector, or locality.

- Introduction letter (original) from the agency or organization tasked with receiving the goods, accompanied by an identity card or military identification card, police identification card (if the person is a military personnel or police officer).

- In cases where state reserve goods are received to meet requirements stipulated in Clause 2, Article 3 of this Circular, and the units or organizations tasked with receiving the goods have not yet received the allocation decision from the Ministry, sector, or locality, they must, at the latest within 10 working days from the date of signing the allocation decision, directly transfer the allocation decision to the state reserve unit that has delivered the goods to complete the delivery documentation.

Article 8. Management of state reserve goods for relief and support  

1. For state reserve units delivering goods.

a) Based on the competent authority's decision regarding the withdrawal of state reserve goods for relief and support; based on related documents such as contracts, handover records, contract termination records, warehouse withdrawal forms, and national reserve sales invoices; state reserve units directly delivering goods must reduce the value of state reserve goods corresponding to the actual quantity delivered, while simultaneously reducing the source capital of state reserve goods in accordance with current accounting regulations and guiding documents.

Specifically, for temporarily withdrawn state reserve goods used under Clause 2, Article 3 of this Circular, state reserve units must record the reduction in state reserve goods inventory to track temporarily withdrawn goods for use.

b) Implement settlement of costs incurred in delivering state reserve goods for relief and support in accordance with this Circular and current guiding documents.

c) Upon completion of the task of delivering goods for relief and support, the units directly delivering goods must compile and submit reports on the implementation results to the superior management agency. Based on the reports from the units about the delivery results, the Ministries and sectors must compile and submit reports to the Ministry of Finance, which will then compile and report to the Prime Minister.

2. For Ministries, sectors, and localities receiving relief and support goods.

a) Directing work for receiving and distributing:

- Heads of Ministries, sectors, and localities receiving goods: based on the quantity and value of state reserve goods allocated, they are responsible for timely distribution (maximum 30 days) immediately after receiving the Prime Minister's decision on the withdrawal of state reserve goods; assign tasks to units and organizations with relevant functions to manage and distribute relief and support goods (for foodstuffs, salt, crop seeds, veterinary drugs, plant protection chemicals, medical supplies), or receive for management and use in search and rescue operations (for materials, equipment, means of transport).

Allocation decisions and lists of units and organizations assigned the task of receiving goods must be sent to state reserve units directly delivering goods for coordination.

- Units and organizations assigned the task of receiving goods: Within a maximum period of 20 days from the date Ministries, sectors, and localities sign the allocation decision, units and organizations assigned the task of receiving must complete the receipt of all allocated goods. Beyond the specified timeframe, state reserve units delivering goods must report to the superior management agency to report to the Prime Minister to stop allocation. Except in cases of force majeure, Ministries, sectors, and localities must provide a written explanation of the reasons to the Ministry of Finance for consideration and decision.

b) Management of state reserve goods after receipt and distribution:

State reserve goods withdrawn for relief and support, after receipt, must be closely monitored and managed; distribution and use must ensure the correct target and purpose. Strictly prohibit selling or exchanging goods to offset costs or using them for incorrect purposes. Specifically:

b.1. For state reserve foodstuffs withdrawn for relief: The Chairman of the People's Committee of provinces and centrally-administered cities directs units and organizations assigned the task of receiving and distributing to proactively coordinate with relevant functional agencies and local authorities at all levels, to develop specific plans and promptly distribute the entire allocated goods to the assisted targets according to the competent authority's decision.

Pursuant to the decision of the competent authority, the relevant files and certificates related to the results of receiving goods, financial agencies at all levels shall record additional state budget funds for emergency relief and support provided to their respective localities according to the current accounting regulations, for monitoring and management. Upon completion of the relief and support phase, based on the distribution results, relevant files, and reports, they shall settle the value of national reserve goods provided for relief and support and prepare a report to be submitted to the higher-level management agency.

b.2. For national reserve goods such as various types of seeds, veterinary drugs, and plant protection chemicals, which are exported to support localities to maintain production development, control diseases, and epidemics: The heads of ministries, sectors, and the Chairpersons of Provincial People's Committees under the Central Government shall be responsible for directing the agencies and units assigned with the task of receiving these goods to act promptly and actively coordinate with the supported localities to immediately implement them to timely support the local people in accelerating production to meet seasonal demands, or to control diseases and epidemics, prevent the spread of diseases, ensuring the stability of the people's lives and social stability.

Pursuant to the decision of the competent authority, the relevant files and certificates related to the results of receiving goods, the financial organizations of the agencies and units shall record additional state budget funds for emergency relief and support provided to their respective agencies and units according to the current accounting regulations, for monitoring and management. Upon completion and conclusion of the relief and support mission, based on the implementation results, relevant files, and reports, they shall settle the value of national reserve goods provided for relief and support and prepare a report to be submitted to the same-level financial agency and the higher-level management agency.

In cases where the received goods are not fully utilized (after the completion of the relief and support activities), the ministries, sectors, localities, and units shall manage and use them as state assets allocated to the ministries, sectors, localities, and units.

b.3. For national reserve goods such as equipment, means of transportation, machinery, rescue, and disaster relief items: The heads of ministries, sectors, and the Chairpersons of Provincial People's Committees under the Central Government shall direct the agencies and units receiving, managing, and using these goods to comply strictly with the provisions of the Law on Management and Use of State Assets, the current regulations of the State regarding registration, management of assets, tools, and equipment, ensuring proper and effective utilization.

During the process of management and use, to ensure quality and readiness to respond promptly to any situation when there is a need for use, the unit shall implement preservation and maintenance procedures as stipulated by the State and guided by specialized management agencies.

Pursuant to the decision of the competent authority, the relevant files and certificates, the financial organizations of the agencies and units shall increase the value of assets, tools, and equipment at their respective agencies and units according to the prescribed accounting regulations, implementing management according to the prescribed regulations and current guiding documents. At the same time, they shall prepare a report on the results of receiving goods for allocation and submit it to the same-level financial agency and the higher-level management agency.

b.4. Specifically, for national reserve goods temporarily exported for use as stipulated in Clause 2, Article 3 of this Circular, the agencies and units receiving the goods shall account for them outside the main accounts (entrusted custody accounts) and reflect them in the relevant accounting books for monitoring and management until the goods are returned to the national reserve warehouse according to the prescribed regulations.

During the process of management, distribution, and use, if loss or damage occurs, the ministries, sectors, and localities must establish a Committee to handle the matter as they would with their own goods and assets according to current regulations and guidelines.

c. Settlement and reporting on the results of receiving and using national reserve goods for relief and support.

- Settlement of funds for implementing relief and support: After the completion of the relief and support activities, the ministries, sectors, and localities shall direct the agencies and units receiving, managing, and using national reserve goods for relief and support to prepare a settlement report on the funds for implementing relief and support based on the prescribed regulations and current guidelines for review and approval.

For management and usage costs of national reserve goods for relief and support serving the operations of the Ministry of National Defense, the Ministry of Public Security, the Ministry of Home Affairs, and the National Committee for Search and Rescue, the settlement shall be carried out according to specific regulations and guidelines.

- Reporting on the results of receiving and using national reserve goods for relief and support: The ministries, sectors, localities, and units shall implement according to the provisions and guidelines set forth in Article 10 of this Circular.

Article 9. Costs, sources of funding, and settlement of funds for implementation

The costs for implementing the transfer and receipt of national reserve goods for relief and support as stipulated in Article 3 of this Circular include all costs for warehouse withdrawal and reasonable and legitimate expenses related to the organization, transportation, delivery, receipt, and distribution of national reserve goods for relief and support during the process.

1. Content and level of expenditure.

a) For units transferring national reserve goods.

The content and level of expenditure for units transferring national reserve goods shall be implemented according to the current regulations and guidelines of the Ministry of Finance.

Units transferring national reserve goods shall prepare budgets, manage, use, and settle funds to ensure the transfer of national reserve goods for relief and support in accordance with Circular No. 59/2003/TT-BTC dated June 23, 2003, issued by the Ministry of Finance, guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003, of the Government detailing and guiding the implementation of the State Budget Law and other current regulations.

b) For units and organizations receiving goods from ministries, sectors, and localities provided by the State.

All related costs during the implementation process, from the stage of organizing receipt, transportation, management, distribution to the end-users; costs for recovery, technical maintenance, and costs for maintenance and repair to restore quality of national reserve goods re-entering the warehouse (due to damage or poor quality) for machinery, equipment, and means temporarily exported and re-entered into the national reserve warehouse as stipulated in Clause 2, Article 3 of this Circular shall be guaranteed by ministries, sectors, and localities to implement.

Heads of ministries, sectors, and Chairmen of Provincial People's Committees directly under the Central Government shall base on the current financial system prescribed by the State to approve the content and level of expenditure to ensure the implementation of tasks and bear responsibility for their decisions.

c) The cost items prescribed in this Circular do not apply to search and rescue activities, disaster response, and related costs in the management and use by the Ministry of National Defense, the Ministry of Public Security, and the Ministry of Home Affairs.

2. Sources of funding for implementation.

The funding to ensure the implementation of the expenditure items prescribed in Clause 1, Article 9 of this Circular shall be allocated in the annual state budget estimates of ministries, sectors, and localities.

3. Management of implementation funds.

Heads of ministries, sectors, and localities have the responsibility to direct agencies, units, and organizations to manage and use funds for their intended purposes, in accordance with regulations, record promptly and fully in accounting books, be subject to inspection and supervision by competent authorities, and implement settlement and finalization according to current regulations.

Article 10. Reporting System

1. Form of report and reporting period

a) Form of report: written report.

b) Reporting period: reports are made on a case-by-case basis (after the completion of relief and support operations based on each decision of the Prime Minister or delegated authority) and annual reports.

c) In cases of emergency as required by the Prime Minister, heads of ministries, sectors, and localities shall submit reports as prescribed.

2. Responsibility and time for submitting reports.

a) Report on the allocation of goods.

- Heads of national reserve units directly allocating goods: based on the decision of the competent authority assigning the task of allocating national reserve goods for relief and support and the results of implementation, they are responsible for directing functional departments of the unit to compile and submit a report on the situation and results of implementation to the superior management agency.

Time for submission of report: for case-by-case reports, no later than 15 days from the date of completion of the goods allocation and signing of the handover document; annual reports to be submitted before January 20 of the following year.

- Heads of ministries, sectors managing national reserve goods: based on the reports of national reserve units directly allocating goods, they are responsible for directing functional units to compile and submit a report on the organization and implementation of deployment and results to the Ministry of Finance for consolidation and reporting to the Prime Minister.

Time for submission of report: for case-by-case reports, no later than five days from the date of receipt of reports from national reserve units directly allocating goods; annual reports to be submitted before January 25 of the following year.

b) Report on receipt, management, distribution, and use of relief and support goods.

- Heads of units and organizations assigned the task of receiving, managing, distributing, and using relief and support goods: based on the quantity and value of goods assigned by the competent authority, the actual results of receipt, management, distribution, and use, they are responsible for directing units to compile and submit reports on the results of receipt, distribution, and use of national reserve goods for relief and support to the superior management agency and the same-level finance agency.

Time for submission of report: for case-by-case reports, no later than ten days from the date of completion of the relief and support operation; annual reports to be submitted before January 20 of the following year.

- Local Department of Finance, annually based on the reports of units and organizations assigned the task of receiving, distributing, and using regarding the quantity and value of goods provided by the State for relief and support, they are responsible for compiling and reporting to the provincial People's Committee on the results of receipt, management, distribution, and use of relief and support goods in the locality and recording the value received by their locality into the central relief budget when reporting the annual settlement of the budget.

- Heads of ministries, sectors, and Chairmen of Provincial People's Committees directly under the Central Government provided with goods by the State are responsible for directing functional agencies and units within their ministries, sectors, and localities, based on the reports of units on the results of receipt, management, distribution, and use of national reserve goods for relief and support, to compile and submit them to the Ministry of Finance for coordination in management and consolidation and reporting to the Prime Minister.

Time for submission of report: for case-by-case reports, no later than five days from the date of receipt of reports from units; annual reports to be submitted before January 25 of the following year.

3. Forms of reports and guidance for preparing reports.

- Forms of reports:

+ National reserve units issuing goods shall compile reports on the situation and results of implementing the task of issuing national reserve goods for relief and support according to model number 01/BC-THXC attached to this Circular.

+ Ministries, sectors, localities, and units receiving relief and support goods shall compile reports on the situation and results of implementation according to model number 02/BC-TNPP attached to this Circular.

For ministries, sectors, and localities receiving and managing the use of national reserve goods issued as equipment, means, and machinery with a usage period of over one year, annually, in addition to reporting on the receipt and use of national reserve goods for relief and support in the reporting year according to model number 02/BC-TNPP, they are responsible for reporting on the management and use of received equipment, means, and machinery from previous years according to model number 03/BC-QLSD attached to this Circular, to coordinate management.

- Guidelines for compiling reports:

+ Basis for compilation: decisions by competent authorities regarding the issuance, receipt, distribution, management, and use of national reserve goods for relief and support; the implementation situation; results achieved and related documents during the process of issuing, receiving, distributing, and using national reserve goods for relief and support.

+ Requirements: Reports must reflect truthfully and accurately; detail specifically by each type of national reserve goods issued, or received, distributed (for example, for tents, detailed by each type of tent: 60m, 24.75m, and 16m,...) and detailed to the agencies, organizations, and individuals receiving relief and support goods; at the same time, evaluate the situation and results of implementation.²type 24,75 meters² and 16 meters²...) and detailed to the agencies, organizations, and individuals receiving relief and support supplies; at the same time, evaluate the situation and results of implementation.

Reports must be compiled fully, timely, and accurately within the prescribed time according to this Circular.

4. The Ministry of Finance is responsible for compiling and reporting to the Prime Minister on the situation of issuing, receiving, managing, distributing, and using relief and support goods, search and rescue operations, disaster prevention, mitigation, firefighting, and disease control, and sending copies to the Ministry of Planning and Investment.

Article 11. Inspection, examination, supervision

1. The Ministry of Finance (State General Reserve Corporation) shall take the lead in coordinating with ministries, sectors, and localities to supervise, inspect, audit, and handle violations in the receipt, distribution, management, and use of goods after their release from national reserves, and handle legal violations discovered through inspections and audits within their authority.

Ministries and sectors managing national reserve goods have the responsibility to supervise, inspect, audit, and handle violations during the implementation process for units under their jurisdiction, and compile reports to the Ministry of Finance.

2. Regional Reserve Bureaus are responsible for:

- Implementing inspections on the receipt, distribution, management, and use of national reserve goods after their release within the scope of their management area;

- Reporting to the Chairman of the People's Committee of provinces and centrally-administered cities provided with goods by the State about inspection plans for coordination with relevant agencies to implement them; participating in supervising the receipt, distribution, management, and use of national reserve goods after their release according to the requirements of the Chairman of the People's Committee of provinces and centrally-administered cities.

3. Chairmen of People's Committees at all levels are responsible for reporting to the People's Councils at the same level on the receipt, distribution, management, and use of national reserve goods to implement supervision according to the law.

Chapter III

IMPLEMENTATION

Article 12. Responsibility for Implementation

Ministries, sectors, localities, and agencies, units, organizations, and individuals involved in the work of receiving, managing, distributing, and using national reserve goods released for relief and support are responsible for implementation.

Article 13. Effective Date

This Circular takes effect 45 days from the date of signature and replaces Circular No. 09/2006/TT-BTC dated February 9, 2006, of the Ministry of Finance guiding the receipt, management, use, storage, and handling of relief and rescue goods after their release from national reserves.

During the implementation process, if there are any difficulties, ministries, sectors, and localities are requested to promptly report to the Ministry of Finance for research and amendment./.