Consolidated Document number 20/VBHN-BTC stipulates the management and use of state budget funds for agricultural extension activities.

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 20/VBHN-BTC	Hanoi, September 12, 2022

CIRCULAR[1]

REGULATIONS ON THE MANAGEMENT AND USE OF OPERATIONAL FUNDS FROM THE STATE BUDGET FOR AGRICULTURAL EXTENSION ACTIVITIES

Circular No. 75/2019/TT-BTC dated November 4, 2019 issued by the Minister of Finance stipulates the management and use of operational funds from the state budget for agricultural extension activities; effective from December 20, 2019, amended and supplemented by:

Circular No. 84/2021/TT-BTC dated October 4, 2021 issued by the Minister of Finance amending and supplementing Circular No. 75/2019/TT-BTC dated November 4, 2019 issued by the Minister of Finance stipulates the management and use of operational funds from the state budget for agricultural extension activities; effective from November 20, 2021 and applicable from the 2021 fiscal year.

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on State Budget;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 83/2018/NĐ-CP dated May 24, 2018 of the Government on agricultural extension;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular stipulating the management and use of operational funds from the state budget for agricultural extension activities.[2]

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

a) This Circular stipulates the management and use of operational funds from the state budget for agricultural extension activities as prescribed in Decree No. 83/2018/NĐ-CP dated May 24, 2018 of the Government on agricultural extension (hereinafter referred to as Decree No. 83/2018/NĐ-CP of the Government).

b) Provisions regarding the content of agricultural extension activities, economic and technical norms for agricultural extension, the content of model demonstration construction, and other specialized professional contents of agricultural extension shall be implemented according to the provisions of Decree No. 83/2018/NĐ-CP of the Government and specific guidance of the Ministry of Agriculture and Rural Development.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Organizations and individuals related to agricultural extension and technology transfer in agriculture in Vietnam.

b) State management agencies for agricultural extension activities.

Article 2. Sources of funds for agricultural extension activities

1. Regular expenditure funds as prescribed by the Law on State Budget, including:

a) The central budget ensures funding for central-level agricultural extension activities and technology transfer in agriculture managed and organized by the Ministry of Agriculture and Rural Development.

b) Local budgets ensure funding for local-level agricultural extension activities and technology transfer in agriculture managed and organized by the People's Committees of provinces and centrally-administered cities (hereinafter referred to as Provincial People's Committees), People's Committees of districts, and communes.

2. Funds integrated with other programs and projects to achieve the objectives of agricultural extension.

3. In addition to funds from the state budget, the State encourages organizations and individuals to use other lawful funds in accordance with the law to implement agricultural extension activities. Units may apply the provisions of this Circular when using other lawful funds for agricultural extension activities.

Article 3. Principles for the Management and Use of Agricultural Extension Funds

1. The state budget allocates funds for agricultural extension and technology transfer in agriculture managed and organized by the Ministry of Agriculture and Rural Development or local people's committees according to programs and plans approved by competent authorities in accordance with Section 1 and Section 2 of Chapter III of Decree No. 83/2018/NĐ-CP of the Government.

2. Agricultural extension and technology transfer in agriculture shall be carried out through assignment of tasks or placing orders as prescribed in Clause 3, Article 19 and Clause 4, Article 25 of Decree No. 83/2018/NĐ-CP of the Government.

3. Organizations and units allocated state budget funds for agricultural extension activities must publicly disclose regulations, norms, standards, and funds for beneficiaries in accordance with current regulations.

4. Organizations and individuals using state budget funds for agricultural extension and technology transfer in agriculture must comply with current financial expenditure norms and regulations issued by competent state authorities; they are subject to inspection and supervision by authorized functional agencies; they must settle accounts for funds used in accordance with current regulations. For items of expenditure without specified expenditure levels, the head of the unit decides and is responsible for their decision.

Chapter II

SPECIFIC PROVISIONS

Section 1. CONTENTS AND EXPENDITURE LEVELS FOR CENTRAL AGRICULTURAL EXTENSION ACTIVITIES

Article 4. Training, instruction, and education

1. The content of activities and methods for organizing training, instruction, and education shall be carried out in accordance with the provisions of Article 6 of Decree No. 83/2018/NĐ-CP of the Government.

2. Organizations and individuals participating in training, instruction, and education shall implement according to the current financial expenditure standards set forth by competent state agencies. This Circular provides detailed guidance on certain expenditure items and their respective levels as follows:

a) Expenditure for compiling programs, textbooks, and training materials: Implemented in accordance with the provisions of Circular No. 76/2018/TT-BTC dated August 17, 2018, issued by the Ministry of Finance, guiding the content and level of expenditure for building training programs and compiling course books for higher education and vocational education. Circular No. 76/2018/TT-BTC dated August 17, 2018 of the Ministry of Finance on guiding the contents and expenditure levels for building training programs and compiling course textbooks for higher education and vocational education.

b) Remuneration for lecturers and teaching assistants; meal allowances for lecturers and teaching assistants; transportation costs and accommodation arrangements for lecturers and teaching assistants; remuneration for tour guides and technical operation instructors: Implemented in accordance with the provisions of Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance, guiding the preparation of budgets, management, use, and settlement of funds allocated for training and staff development.

c) Printing costs for direct classroom use materials (excluding reference materials); refreshments during breaks; organizing field trips and practical sessions (if applicable); renting conference halls, classrooms, and equipment for learning purposes (if applicable); practical session supplies; hiring interpreters and translators (if applicable); organizing opening and closing ceremonies, printing certificates, and providing general medical expenses for students (if they fall ill); other direct class-related expenditures (electricity, water, communication, office supplies, sanitation, parking, and other direct costs). The expenditure level is implemented through contracts with service providers in accordance with relevant regulations.

d) Support for meals, travel, accommodation, and study materials during participation in training, instruction, and educational surveys for technology recipients and technology transferors.

- For technology transferors as stipulated in Clause 1, Article 5 of Decree No. 83/2018/NĐ-CP of the Government:

+ Technology transferors receiving salaries from the state budget shall be supported up to 100% of the cost of study materials (excluding reference materials). If the training organization arranges accommodation for students, the organization will be supported for service costs including electricity, water, and other costs (if any); if accommodation is rented for students, the support will be 100% of the cost as specified in Circular No. 40/2017/TT-BTC of the Ministry of Finance.

+ Technology transferors not receiving salaries from the state budget shall be supported up to 100% of the cost of study materials (excluding reference materials); supported up to 100% of the meal cost as specified in Circular No. 40/2017/TT-BTC of the Ministry of Finance; travel allowance of VND 200,000 per person per training course if the training location is more than 15 kilometers away from the place of residence. For persons with disabilities and students residing in communes, villages, or hamlets in difficult or extremely difficult areas, or coastal communes, island communes as defined by the Prime Minister, the support amount is VND 300,000 per person per training course if the training location is more than 5 kilometers away from the place of residence. If the training organization arranges accommodation for students, the organization will be supported for service costs including electricity, water, and other costs (if any); if accommodation is rented for students, the support will be 100% of the cost as specified in Circular No. 40/2017/TT-BTC of the Ministry of Finance.

- For technology recipients as stipulated in Clause 2, Article 5 of Decree No. 83/2018/NĐ-CP of the Government:

+ Small-scale farmers and farmers in poverty-stricken households shall be supported 100% of the cost of study materials (excluding reference materials); supported up to 100% of the meal cost as specified in Circular No. 40/2017/TT-BTC of the Ministry of Finance; travel allowance of VND 200,000 per person per training course if the training location is more than 15 kilometers away from the place of residence. For persons with disabilities and students residing in communes, villages, or hamlets in difficult or extremely difficult areas, or coastal communes, island communes as defined by the Prime Minister, the support amount is VND 300,000 per person per training course if the training location is more than 5 kilometers away from the place of residence. If the training organization arranges accommodation for students, the organization will be supported for service costs including electricity, water, and other costs (if any); if accommodation is rented for students, the support will be 100% of the cost as specified in Circular No. 40/2017/TT-BTC of the Ministry of Finance.

+ Farmers engaged in commodity production, farm owners, cooperative members, and other individuals involved in agricultural production and business shall be supported 100% of the cost of study materials (excluding reference materials); supported for meal and travel costs up to a maximum of 50% of the level specified for small-scale farmers and farmers in poverty-stricken households as mentioned above. If the training organization arranges accommodation for students, the organization will be supported for service costs including electricity, water, and other costs (if any); if accommodation is rented for students, the support will be 50% of the cost as specified in Circular No. 40/2017/TT-BTC of the Ministry of Finance.

+ Small and medium-sized enterprises directly operating in agricultural extension fields shall be supported 50% of the cost of study materials (excluding reference materials) when participating in training.

d) Survey and study expenses within and outside the country

For domestic surveys and studies, the expenditure level is in accordance with Circular No. 40/2017/TT-BTC of the Ministry of Finance, except for the meal support level which applies as specified in Point d, Clause 2 of this Article.

For overseas surveys and studies, the expenditure level is implemented in accordance with Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, regulating travel expenses for civil servants going abroad for short-term missions funded by the state budget.

Article 5. Propaganda Information

1. The content of activities, methods of organizing propaganda information, and information policy shall be implemented in accordance with the provisions of Article 7 and Article 28 of Decree No. 83/2018/ND-CP of the Government.

2. Propaganda through mass media systems; publishing magazines, materials, and agricultural extension publications; newsletters, agricultural extension electronic information pages.

a) Annually, based on the needs and the agricultural extension budget allocated for information and propaganda activities, the agricultural extension agency shall develop the information and propaganda tasks for agricultural extension to submit to the competent authority for approval. The expenditure level shall be carried out under the form of a contract with the propaganda agencies and mass media agencies through bidding, and in cases of commissioned tasks, it shall be executed according to the unit price approved by the competent authority.

b) Payment for contributions for works (news, articles, photos, poems, clips, etc.) published in the Agricultural Extension Newsletter, agricultural extension electronic information page, promotional materials for agricultural extension, and propaganda on mass media platforms. The expenditure level shall be carried out in accordance with the provisions of Decree No. 61/2002/ND-CP dated June 11, 2002, of the Government on remuneration regulations, Decree No. 18/2014/ND-CP dated March 14, 2014, of the Government on remuneration regulations in the field of press and publication, and Decree No. 21/2015/ND-CP dated February 14, 2015, of the Government concerning remuneration and fees for film, fine art, photography, stage arts, and other performing arts works.

3. Organizing forums, roundtables, seminars, study tours.

a) Content of expenditures, expenditure levels: Implemented in accordance with the provisions of Article 11 and Article 12 of Circular No. 40/2017/TT-BTC of the Ministry of Finance.

b) Specifically, the expenditure level for chairpersons and advisory boards, report presenters, training for writing forum reports, roundtable discussions, and seminar activities shall be applied according to the expenditure level prescribed in Clause 5 of Article 7 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, of the Ministry of Finance and the Ministry of Science and Technology guiding the establishment, allocation, and settlement of state budget funds for scientific and technological tasks (hereinafter referred to as Circular No. 55/2015/TTLT-BTC-BKHCN).

4. Organizing mid-term and final reviews of agricultural extension, regional agricultural extension coordination meetings. The expenditure level shall be carried out in accordance with the provisions of Article 12 of Circular No. 40/2017/TT-BTC of the Ministry of Finance.

5. Organizing regional and national agricultural product fairs and exhibitions. Supporting up to 100% of booth rental costs (based on auction prices, in cases where auction conditions are not met, according to the price approved by the competent authority); expenditure on fair publicity, expenditure on the operation of the organizing committee.

6. Organizing contests, propaganda, and mobilization for agricultural extension activities: Implemented in accordance with the provisions of Circular No. 55/2013/TT-BTC dated May 6, 2013, of the Ministry of Finance on managing and using funds for implementing the Project on Building a Cultural Life for Workers in Industrial Zones until 2015, with a vision to 2020, and Joint Circular No. 43/2012/TTLT-BTC-BLDTBXH dated March 14, 2012, of the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs on the content and expenditure levels for skill competitions at various levels.

7. Expenditure on applying information technology to serve the construction and management of agricultural extension information databases: Implemented in accordance with the provisions of Joint Circular No. 19/2012/TTLT-BTC-BKHĐT-BTTTT dated February 15, 2012, of the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications guiding the management and use of funds for implementing the National Program on Applying Information Technology in the Activities of State Agencies.

Article 6. Construction and replication of models

1. Organizations and individuals that are subjects transferring and receiving technology transfer in agriculture as prescribed in Article 5 of Decree No. 83/2018/ND-CP of the Government shall enjoy support policies for building demonstration models and replicating models as prescribed in Article 29 of Decree No. 83/2018/ND-CP of the Government and guidelines of the Ministry of Agriculture and Rural Development.

2. The content, scale, economic and technical norms for constructing and replicating models shall be implemented according to the guidelines of the Ministry of Agriculture and Rural Development.

3. Some items of expenditure and levels of expenditure

a) Expenditure on supporting seeds, equipment, essential materials. The level of expenditure shall be carried out in accordance with point a, point b, and point c, Clause 1, Article 29 of Decree No. 83/2018/ND-CP of the Government and guidelines of the Ministry of Agriculture and Rural Development.

b) Expenditure on training techniques, interim review, final evaluation of models:

- Expenditure on documents, office supplies, practical materials, renting conference halls, serving equipment, fuel, renting vehicles. The level of expenditure shall be carried out in accordance with current regulations and contracts with selected suppliers.

- Expenditure on supporting food expenses as prescribed in point d, Clause 2, Article 4 of this Circular; expenditure on supporting drinking water expenses as prescribed in Clause 3, Article 12 of Circular No. 40/2017/TT-BTC of the Ministry of Finance.

- Expenditure on lecturer allowances, speakers (including preparation of materials). The level of expenditure shall be carried out in accordance with Circular No. 36/2018/TT-BTC.

c) Expenditure on information dissemination, conferences, seminars, study tours to replicate models: The level of expenditure shall be applied in accordance with Clause 2, Article 4 and Clause 3, Article 5 of this Circular.

d) Expenditure on renting technical staff to direct demonstration models calculated at the basic salary / 22 days multiplied by (x) the actual number of rental days.

Article 7. Consulting and agricultural extension services

1. The content of activities and methods of organizing consulting and agricultural extension services shall be implemented in accordance with the provisions of Article 9 of Decree No. 83/2018/ND-CP of the Government and guidelines of the Ministry of Agriculture and Rural Development.

2. Levels of expenditure

a) For consulting through training, workshops, forums, roundtables: The level of expenditure shall be carried out in accordance with Article 4 of this Circular.

b) For consulting through media, forums, roundtables: The level of expenditure shall be carried out in accordance with Article 5 of this Circular.

c) For direct consulting, consulting and services through agreements, contracts: The level of expenditure shall be carried out according to agreements, contracts based on relevant laws.

Article 8. International cooperation in agricultural extension

1. The content of activities and methods of organizing international cooperation in agricultural extension, technology transfer in agriculture shall be implemented in accordance with the provisions of Article 10 of Decree No. 83/2018/ND-CP of the Government and guidelines of the Ministry of Agriculture and Rural Development.

2. Levels of expenditure

a) The level of expenditure shall be carried out in accordance with current regulations, bilateral agreements, protocols, or agreements, contracts on technology transfer between domestic organizations and individuals and foreign organizations and individuals.

b) Receiving foreign delegations for work: Implemented in accordance with Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance on the reception of foreign guests for work in Vietnam, the system of expenditures for organizing international conferences and seminars in Vietnam and the system of expenditures for hosting domestic guests.

Article 9. Other expenditure items

1. Hiring domestic and foreign experts to serve agricultural extension activities and evaluate the effectiveness of such activities: Apply according to Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015 of the Ministry of Labor, Invalids and Social Affairs, which stipulates the salary level for domestic consulting experts as the basis for budgeting tender packages for consulting services under time-based contracts using state funds.

2. Purchasing copyrights and new technologies suitable for transfer in conjunction with programs and projects approved by competent authorities. The amount of expenditure shall be based on the contract or agreement between the parties in accordance with the law.

3. Procurement, repair, and upgrading of equipment to serve agricultural extension activities: Implement in accordance with the regulations, standards, norms, and budgets approved by competent authorities.

4. Management of agricultural extension tasks

a) Agricultural extension management agencies may allocate up to 3% of the agricultural extension budget allocated by competent authorities (the Ministry of Agriculture and Rural Development or authorized agencies) for the year to serve agricultural extension management work, and report to the competent authority for approval of the content and budget before implementation. Some expenditure items are specified as follows:

- Drafting legal regulations, mechanisms, policies, strategies for agricultural extension development, economic and technical norms for agricultural extension; providing professional guidance for agricultural extension; drafting, surveying, evaluating, supervising, inspecting, accepting, settling accounts, summarizing, reporting, and managing programs, projects, and tasks of agricultural extension, including: Expenditure for hiring experts and labor (if any); overtime pay according to prescribed regulations; office supplies, telephone, postal services, electricity and water; travel expenses, fuel, rental of means of transportation, air tickets, and other expenses (if any) according to current financial regulations;

- Expenditure for advisory boards, evaluation committees, determination, assessment, acceptance of programs, projects, and tasks of agricultural extension. Units shall base their internal expenditure regulations on Clause 1 of Article 8 and Clause 1 of Article 9 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN to specify requirements, professional tasks, job contents, and specific expenditure levels according to labor contributions for members participating in the board.

b) Organizing units and implementing units of agricultural extension projects and tasks may allocate up to 5% of the agricultural extension budget allocated by competent authorities (the Ministry of Agriculture and Rural Development or authorized agencies) for the year to cover organizational implementation, management, direction, inspection, supervision, acceptance, settlement of accounts, and other expenses. The expenditure level shall be implemented according to current regulations.

5. Other expenditures serving agricultural extension activities as decided and approved by competent authorities.

Section 2. CONTENT AND LEVEL OF EXPENDITURE FOR LOCAL AGRICULTURAL EXTENSION ACTIVITIES

Article 10. Content and Level of Expenditure

Based on the provisions of Government Decree No. 83/2018/NĐ-CP and the content and level of expenditure stipulated in Section 1 of Chapter II of this Circular, the People's Committee of the province shall submit to the Provincial People's Council to establish the content and level of support for local agricultural extension activities that are consistent with the provincial budget balance capacity and achieve the goals of agricultural extension in the locality.

Section 3. PREPARATION, IMPLEMENTATION, AND SETTLEMENT OF AGRICULTURAL EXTENSION EXPENSES

Article 11. Budget Preparation

The preparation of the three-year financial plan and annual budget for agricultural extension funding shall be carried out in accordance with the State Budget Law and guiding documents. In addition, this Circular provides guidance on the following matters:

1. For central agricultural extension funding

Each year, based on the approved programs, projects, and tasks of agricultural extension and the expenditure levels specified in this Circular, the Ministry of Agriculture and Rural Development shall prepare the budget for central agricultural extension funding and incorporate it into the overall budget of the Ministry to be submitted to the Ministry of Finance for consolidation into the central government budget for submission to the competent authority in accordance with the State Budget Law.

2. For local agricultural extension funding

a) The preparation of the budget for local agricultural extension funding at the district and commune levels shall be regulated by the provincial People's Committee in accordance with the organizational structure of local agricultural extension and the State Budget Law.

b) Each year, based on the approved programs and plans for agricultural extension and the expenditure items and levels prescribed by the provincial People's Council, the Department of Agriculture and Rural Development shall prepare the budget for provincial agricultural extension funding and incorporate it into the overall budget of the Department; the district and commune People's Committees shall prepare the budget for district and commune agricultural extension funding according to their budget allocation and submit it simultaneously for consolidation into the local budget for submission to the competent authority in accordance with the State Budget Law.

Article 12. Allocation, Management, Use, and Settlement

The allocation, management, use, and settlement of agricultural extension funding shall be carried out in accordance with the State Budget Law 2015, Decree No. 163/2016/NĐ-CP dated December 21, 2016, detailing certain provisions of the State Budget Law, and guiding documents from the Ministry of Finance. Additionally, this Circular provides further guidance on the following matters:

1. For central agricultural extension funding

Based on the allocated budget, the regulations for managing central agricultural extension programs and ongoing extension tasks, the Ministry of Agriculture and Rural Development shall implement the allocation and assignment of the central agricultural extension budget to subordinate units, send it to the Ministry of Finance for review in accordance with current regulations, and simultaneously send it to the State Treasury where transactions take place for implementation. Subordinate budget units under the Ministry of Agriculture and Rural Development shall directly implement or assign tasks and place orders in accordance with Decree No. 32/2019/NĐ-CP dated April 10, 2019, of the Government on assigning tasks, placing orders, or tendering for the provision of public goods and services funded by the state budget from regular expenditure (Decree No. 32/2019/NĐ-CP of the Government).

2. For local agricultural extension funding

Based on the allocated budget, the People's Committees at various levels or local state management agencies for agricultural extension (Department of Agriculture and Rural Development, other agencies) authorized to implement the detailed allocation and assignment of local agricultural extension budgets by unit and item, and submit them to the same-level finance agency for review in accordance with current regulations, and simultaneously send them to the State Treasury where transactions take place for implementation. Budget units that directly implement tasks or place orders shall do so in accordance with Decree No. 32/2019/NĐ-CP of the Government.

3. Based on the budget expenditure plan assigned by the competent authority, units shall submit documentation and vouchers to the State Treasury where transactions take place for expenditure control.

The State Treasury shall implement expenditure control and payment for agricultural extension projects and tasks in accordance with Circular No. 161/2012/TT-BTC dated October 2, 2012, of the Ministry of Finance on the system of expenditure control and payment of state budget funds through the State Treasury, and Circular No. 39/2016/TT-BTC dated March 1, 2016, of the Ministry of Finance amending and supplementing certain provisions of Circular No. 161/2012/TT-BTC, and any subsequent amendments, supplements, or replacements.

4. Units directly using agricultural extension funding shall be responsible for accounting, managing, using, and settling the funding for implementing agricultural extension projects and tasks in accordance with Decree No. 32/2019/NĐ-CP, this Circular, and related documents.

For agricultural extension projects and tasks implemented through contracts with the lead agency, the supporting documents for settlement and finalization shall be kept at the lead agency, including: the task implementation contract with the detailed budget approved by the competent authority; acceptance certificate; contract termination; authorization to pay or payment voucher; and other relevant documents as stipulated by the Ministry of Agriculture and Rural Development. Units directly implementing the projects and tasks shall be responsible for retaining the supporting documents, implementation contracts, acceptance certificates, and contract termination documents.

5. Units directly using agricultural extension funding must settle accounts with the Ministry of Agriculture and Rural Development or the authorized agency (for central agricultural extension funding); and settle accounts with the local state management agency for agricultural extension (for local agricultural extension funding).

The Ministry of Agriculture and Rural Development, and the local state management agency for agricultural extension (Department of Agriculture and Rural Development, other agencies) shall submit the annual settlement report to the same-level finance agency for examination. The procedures for preparing, forms, deadlines for submission, and examination of the annual settlement report shall be carried out in accordance with Circular No. 137/2017/TT-BTC dated December 25, 2017, of the Ministry of Finance. stipulates the examination, verification, notification, and consolidation of the annual settlement.

Chapter IV

IMPLEMENTATION

[3]

Article 13. Transitional Provisions

1. For agricultural extension programs, projects, and plans approved before this Circular takes effect and are currently being implemented, they shall continue to be implemented according to the approved budget. In cases where implementation is proposed in accordance with this Circular, the lead agency of the program, project, or plan shall submit for approval of adjustment by the competent authority. by the competent authority to approve adjustments programs, projects, plans and budgets in accordance with this Circular and within the scope of the allocated budget.

2. For agricultural extension programs, projects, and plans not yet approved by the competent authority, the main unit of the agricultural extension program, project, or plan shall submit to the competent authority for approval of the budget in accordance with this Circular. This Circular takes effect from January 1, 2020

Article 14. Implementation Organization

1.[4] The allowance system for officials, civil servants, public employees, and workers prescribed in this Circular shall be applied until the implementation of.

Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam on salary policy reform for officials, civil servants, public employees, armed forces, and workers in enterprises. 2. Circular Joint No. 183/2010/TTLT-BTC-BNN dated November 15, 2010 of the Ministry of Finance and the Ministry of Agriculture and Rural Development guiding the management and use of state budget funds for agricultural extension activities shall cease to be effective from the date this Circular takes effect..

3. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacing documents.

4. During the implementation process, if there are any difficulties, units are requested to report to the Ministry of Finance for research and appropriate amendments.

- Circular No. 75/2019/TT-BTC dated November 4, 2019 of the Minister of Finance

CERTIFIED CONSOLIDATED DOCUMENT DEPUTY MINISTER DEPUTY MINISTER Vo Thanh Hung