Circular No. 21/2023/TT-BTC stipulates the management and use of state budget funds for implementing the Sustainable Forestry Development Program for the period 2021-2025.

CIRCULAR

Regulations on the management and use of state budget funds for implementing
the Sustainable Forestry Development Program
for the period 2021-2025

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

Pursuant to the Forestry Law dated November 15, 2017;

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

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. 156/2018/NĐ-CP dated November 16, 2018 of the Government detailing the implementation of certain provisions of the Forestry Law;

Implementing Resolution No. 84/NQ-CP dated August 5, 2021 of the Government approving the investment plan for the Sustainable Forestry Development Program for the period 2021-2025;

Implementing Decision No. 809/QĐ-TTg dated July 12, 2022 of the Prime Minister approving the Sustainable Forestry Development Program for the period 2021-2025 (hereinafter referred to as Decision No. 809/QĐ-TTg);

At the proposal of the Director of the Department of Financial Administration;

The Minister of Finance promulgates this Circular stipulating the management and use of state budget funds for implementing the Sustainable Forestry Development Program for the period 2021-2025 (hereinafter referred to as the Program).

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 state budget funds for implementing the Program according to Decision No. 809/QĐ-TTg.

b) The following sources of funding are not within the scope of regulation of this Circular:

- Investment development capital;

- Specific grants with designated purposes and recipients from organizations and individuals both domestic and foreign;

- Grants where the donor or their authorized representative and the Ministry of Finance have agreed on different terms and levels of expenditure.

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.

This Circular applies to agencies, units, organizations, households, individuals, and community groups managing, using, settling accounts, and benefiting from state budget funds for implementing the Program; other organizations and individuals related to the management, use, and settlement of accounts for state budget funds for implementing the Program.

Article 2. State budget funds for public services

1. Central budget (sectoral expenditure on economic activities)

a) Allocated in the annual state budget expenditure plans of Ministries, ministerial-level agencies, government agencies, and other central agencies (hereinafter referred to as Ministries and central agencies) to implement the assigned tasks of the Program;

b) Supplementing targeted funds for localities that cannot balance their budgets and other localities as prescribed in Decision No. 809/QĐ-TTg and relevant legal documents;

"1. For funding allocated in the regular expenditure budget: the process of preparing the budget, managing, using, and settling accounts for funding shall be carried out in accordance with the Law on State Budget and guiding documents thereof. Agencies and units assigned the task of conducting vocational training at the primary level and under three months for urban women must prepare detailed budgets and send them to the finance authorities at the same level. The budget must include detailed explanations of the number of female workers expected to be trained and the training costs for each profession in the planning year, along with reports on the results and effectiveness of vocational training linked to employment targets for the current year to serve as the basis for allocating the budget."

a) For localities that can balance their budgets, all funds for implementing the Program are allocated from local budgets, in accordance with the Program's financial needs in their respective areas;

b) For localities that cannot balance their budgets and other localities as prescribed by law, funds for implementing the Program for the period 2021-2025 are allocated from local budgets, combined with central budget support and integrated with other resources to effectively implement the Program's contents and tasks as stipulated in Decision No. 809/QĐ-TTg of the Prime Minister.

Chapter II

SPECIFIC PROVISIONS

Section 1

REGULATIONS ON SUPPORT FOR FOREST PROTECTION ACTIVITIES

1. Objectives, criteria, and methods of forest protection grants: Implemented in accordance with Clause 1, Clause 2, Clause 3, Clause 4, and Clause 7, Article 7 of Circular No. 12/2022/TT-BNNPTNT dated September 20, 2022 of the Ministry of Agriculture and Rural Development guiding certain forestry activities for implementing the Sustainable Forestry Development Program and the National Target Program for Socio-Economic Development in Ethnic Minority and Mountainous Areas for the period 2021-2030, Phase 1: from 2021 to 2025 (hereinafter referred to as Circular No. 12/2022/TT-BNNPTNT of the Ministry of Agriculture and Rural Development).

2. Average grant amount for forest protection: 300,000 VND/hectare/year. For coastal forest protection grants, the maximum grant amount is 1.5 times the average grant amount.

3. Funding for preparing forest protection grant files: 50,000 VND/hectare/5 years, implemented throughout the Program period 2021-2025 and allocated within the total forest protection grant funds provided to units and localities implementing the Program. The grant for preparing forest protection grant files is provided once before the implementation of forest protection grants.

1. The subjects, criteria, and methods of support shall be implemented in accordance with the provisions of Clause 1, Clause 2, Clause 3, and Clause 5 of Article 9 of Circular No. 12/2022/TT-BNNPTNT issued by the Ministry of Agriculture and Rural Development.

2. Level of support:

a) Forestry companies: VND 300,000 per hectare per year;

b) Forest management boards, People's Committees at the commune level: VND 100,000 per hectare per year;

c) Households, individuals, community groups, organizations assigned production forests which are natural forests by the State: VND 300,000 per hectare per year.

3. Expenditure items:

a) Forestry companies, organizations assigned production forests which are natural forests by the State: For state-owned enterprises implementing contracts to protect forests for households, individuals, and community groups in the locality according to the provisions of Article 3 of this Circular and other forest protection activities decided by the forest owner in accordance with the laws on forestry; for other organizations implementing forest management and protection activities according to sustainable forest management plans and decided by the forest owner in accordance with the laws on forestry;

b) Forest management boards: Implement in accordance with the provisions of Clause 2 of Article 5 of this Circular;

c) Households, individuals, community groups: Implement forest protection activities decided by the forest owner in accordance with the laws on forestry;

d) People's Committees at the commune level: Organize and manage funds for forest protection for the area of forest directly managed by the People's Committee at the commune level and provide financial support for organizing activities to prevent illegal logging and forest fires, and firefighting according to the provisions of Clause 1 of Article 3 of Decision No. 07/2012/QĐ-TTg dated February 8, 2012, issued by the Prime Minister on some policies to strengthen forest protection work.

4. Management, inspection, and acceptance costs shall be calculated at 7% of the total budget of the Program for supporting the protection of production forests which are natural forests during the forest closure period and shall be allocated within the total budget of the Program provided to units and localities implementing the Program.

1. Subjects of support: Implemented in accordance with the provisions of Clause 1 of Article 8 of Circular No. 12/2022/TT-BNNPTNT issued by the Ministry of Agriculture and Rural Development.

2. This Circular provides detailed guidance on the following support contents:

a) Hiring or contracting community groups in buffer zones to protect forests; hiring people to protect forests in border areas. The special purpose forest management board determines the area of forest to be hired or contracted for forest protection;

b) Purchasing and repairing equipment for forest management and protection including equipment for forest fire prediction and warning, firefighting equipment, and other tools and equipment for forest management and protection;

c) Supporting forces participating in patrolling and protecting forests; supporting training to enhance community awareness about forest protection, forest development, and nature conservation; educating the community about forestry laws;

d) Supporting costs for developing communities in buffer zones, including travel expenses for guidance, inspection, supervision, meetings with the People's Committee at the commune level, village, and hamlet levels;

đ) Other expenses in accordance with forestry laws (if any);

3. Average support level: VND 100,000 per hectare per year based on the total area of special purpose forests assigned to ministries and localities for management.

1. Support Objectives

Communities in the buffer zones of special-use forests include village and hamlet communities residing legally within areas with natural boundaries adjacent to special-use forests, or located within special-use forests.

a) Supporting agricultural and forestry extension activities, providing plant and animal seeds; supporting small-scale processing equipment;

a) Supporting activities to enhance production development capacity such as agricultural and forestry promotion, providing plant and animal seeds; supporting small-scale agricultural and forestry product processing equipment;

b) Providing construction materials for communal facilities of village and hamlet communities such as clean water projects, lighting, communication, village and hamlet roads, cultural houses, and other facilities.

3. Level of support: 40 million VND/village or hamlet/year.

4. Implementation of support: Community residents organize the implementation of the contents of the approved plan and budget estimates themselves. For contents that the community cannot implement on its own, they request the People's Committee of the commune or the Management Board of the special-use forest to assist in implementation;

b) The community has the responsibility to implement according to the approved plan and budget estimate. In case there is a need to adjust the plan and the support budget, the community requests the Management Board of the special-use forest and the People's Committee of the commune to consider the adjustment. The Management Board of the special-use forest is responsible for sending the adjusted plan to the People's Committee of the commune for monitoring.

4. Accounting voucher management

a) The storage of accounting vouchers must comply with the Law on Archives 2011, the Law on Accounting 2015, and related guiding documents; at the same time, actively apply information technology in managing documents in accordance with the spirit of Directive No. 35/CT-TTg dated September 7, 2017 of the Prime Minister on strengthening the work of file establishment and submission of files and documents to agency archives and historical archives;

b) Village and hamlet communities are responsible for preserving and storing purchase, receipt, delivery, and support implementation vouchers within their communities and bear responsibility for the content of work implemented within their village and hamlet communities.

1. Objectives, contents of support: Implemented in accordance with the provisions of Clause 1 and Clause 2, Article 13 of Circular No. 12/2022/TT-BNNPTNT of the Ministry of Agriculture and Rural Development.

Section 2

PROVISIONS ON SUPPORT FOR FOREST DEVELOPMENT ACTIVITIES, ENHANCEMENT OF FOREST PRODUCTIVITY AND QUALITY, AND SUSTAINABLE FOREST MANAGEMENT

HIỆU SUẤT, CHẤT LƯỢNG RỪNG VÀ QUẢN LÝ RỪNG BỀN VỮNG

1. Objectives, criteria, methods of support: Implemented in accordance with the provisions of Clause 1 and Clause 2, Article 10 of Circular No. 12/2022/TT-BNNPTNT of the Ministry of Agriculture and Rural Development.

2. Level of support for encirclement and nurturing to promote natural regeneration: 3,000,000 VND/hectare/6 years.

3. Level of support for encirclement and nurturing to promote regeneration with supplementary planting: 1,600,000 VND/hectare/year for the first three years and 600,000 VND/hectare/year for the following three years.

4. Budget for preparing design and cost estimates for encirclement and nurturing to promote natural regeneration of forests.

a) For encirclement and nurturing to promote natural regeneration carried out in accordance with Clause 2, Article 3 of this Circular;

b) For encirclement and nurturing to promote natural regeneration with supplementary planting: the budget for preparing design and cost estimates is 900,000 VND/hectare, allocated within the total support budget for encirclement and nurturing to promote natural regeneration with supplementary planting, provided to units and localities implementing the Program. The support for the budget to prepare design and cost estimates for encirclement and nurturing to promote natural regeneration with supplementary planting is provided once before the implementation of encirclement and nurturing to promote natural regeneration with supplementary planting.

1. The subjects, forms, and conditions for receiving support shall be implemented in accordance with the provisions of Article 11 of Circular No. 12/2022/TT-BNNPTNT issued by the Ministry of Agriculture and Rural Development.

2. Level of support: 70% of costs, with a maximum not exceeding 300,000 VND/hectare, with a minimum scale of 100 hectares or more (for natural forests and planted forests).

1. The subjects eligible for support, the contents of support, and the methods of support shall be implemented in accordance with the provisions of Clause 1, Clause 2, and Clause 4 of Article 12 of Circular No. 12/2022/TT-BNNPTNT issued by the Ministry of Agriculture and Rural Development.

Level of support: 5,000,000 VND/hectare for scattered tree planting activities (equivalent to 1,000 trees/hectare).

Section 3

PROVISIONS ON SUPPORT FOR ACTIVITIES OF ASSESSMENT,

MONITORING THE PROGRAM AND SPECIAL ACTIVITIES

Article 11. Expenditure on the Activities of the Steering Committee and the Central Office Implementing the Program

1. The Central Steering Committee implementing the Program shall be restructured in accordance with Decision No. 1061/QĐ-TTg dated September 9, 2022, of the Prime Minister, and shall organize and operate according to the regulations approved in Decision No. 109/QĐ-BCĐCLNTXV dated November 9, 2022, of the Head of the Central Steering Committee implementing the Program.

2. Contents of expenditure

a) Regular operational expenses of the Steering Committee's Office, including salaries, wages, allowances, and contributions, and regular operational expenses of the Steering Committee and its Office in accordance with current regulations.

b) Specific operational expenses of the Steering Committee and its Office according to the annual plan approved:

- Expenses for management and administrative activities serving the operations of the Steering Committee and its Office;

- Expenses for inspecting the implementation of the Program, spot-checking key areas of illegal logging, forest fire prevention and control, and illegal trade in forest products;

- Expenses for organizing meetings, conferences, seminars, training sessions, and dissemination of legal education, building materials for training and seminars, hiring experts;

- Expenses for information and publicity about the implementation of the Program through mass media; printing of promotional materials, publishing books, manuals, and other related activities;

- Other expenses as provided for in the Plan approved by the Steering Committee.

3. Level of expenditure: Implemented in accordance with the current financial expenditure regulations issued by competent state agencies and the provisions of Clause 2 of Article 14 of this Circular.

4. Management and utilization of funds

a) Regular operational funds of the Steering Committee and its Office shall be guaranteed by the central budget and allocated within the regular expenditure budget of the Ministry of Agriculture and Rural Development (for the operation of state management agencies, political organizations, and social-political organizations; supporting activities for occupational and social organizations, social organizations, and social-professional organizations as prescribed by law). For specific activities of the Program, the funds for implementation shall be allocated within the Program's budget for economic activities and approved based on the annual work plan of the Steering Committee and its Office.

b) The Program's Steering Committee Office shall establish a regulation on the management and use of the Steering Committee's operational funds and submit it to the Ministry of Agriculture and Rural Development for approval by the competent authority; responsible for managing and using the allocated funds in accordance with the State Budget Law and guiding documents.

c) For activities conducted by Steering Committee members or led and coordinated by ministries or sectors:

- For working groups established by the Steering Committee to carry out tasks involving multiple agencies and units, the Program's Steering Committee Office shall be responsible for organizing and settling the expenses.

- For working groups assigned by the Steering Committee to ministries or agencies, the implementation funds shall be allocated within the regular expenditure budget of the ministry or agency (for the operation of state management agencies, political organizations, and social-political organizations; supporting activities for occupational and social organizations, social organizations, and social-professional organizations as prescribed by law).

Article 12. Expenditure for the Provincial Steering Committee and the Provincial Program's Permanent Office

1. The operating funds for the provincial steering committee and the provincial program's permanent office shall be allocated within the annual regular budget of the Department of Agriculture and Rural Development (for the expenditure on activities of state administrative agencies, political organizations, and political-social organizations; supporting activities for political-social-professional organizations, social organizations, and social-professional organizations in accordance with the provisions of the law). Specific operating funds for the program shall be allocated within the state budget of the program according to appropriate expenditure areas and approved by the competent authority.

2. The content and level of expenditure for operating funds shall be implemented in accordance with Clause 2 and Clause 3 of Article 11 of this Circular.

3. For activities carried out by members of the steering committee or departments and sectors responsible for or cooperating in implementation

a) For inter-sectoral working groups established by the provincial steering committee to implement the program's tasks at the local level, the provincial program's permanent office shall be responsible for organizing and implementing these activities and settling the expenses.

b) For regular activities assigned to departments and sectors, the Department of Finance shall take the lead, in coordination with the Department of Agriculture and Rural Development (the provincial program's permanent office), to advise the People's Committee to allocate funds within the annual regular budget of relevant departments and sectors.

1. Object: Forest management boards; organizations and units entrusted with forests in accordance with Clause 2, Clause 3, and Clause 4 of Article 8 of the Forestry Law; People's Committees of communes managing forest areas that have not been assigned or leased.

2. Content of expenditure: Annual management, inspection, and acceptance of forest protection contracts and natural forest regeneration promotion activities of state-owned forest owners, which do not overlap with other programs or projects. The organization of acceptance shall be carried out in accordance with Circular No. 15/2019/TT-BNNPTNT dated October 30, 2019, issued by the Ministry of Agriculture and Rural Development.

3. Level of expenditure: Calculated at 7% of the total program funds allocated annually for forest protection contracts and natural forest regeneration promotion activities of state-owned forest owners, arranged within the total program funds allocated to units and localities implementing the program and not overlapping with the areas assigned under other programs or projects.

4. Source of funds: From the program funds allocated to units and localities in accordance with Clause 1 and Clause 2 of Article 2 of this Circular.

Article 14. Special Activity Expenditure

1. Content of expenditure: Expenditure for special activities and tasks to implement the program in accordance with Clause 1 of Article 15 of Circular No. 12/2022/TT-BNNPTNT issued by the Ministry of Agriculture and Rural Development.

2. The level of expenditure for the contents and tasks specified in Clause 1 of this Article shall be implemented in accordance with the current financial expenditure regulations stipulated by the competent state agency. This Circular guides specific levels of expenditure as follows:

a) Travel and conference expenses for implementing tasks: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, regarding travel expense regulations and conference expense regulations.

b) Training, seminar, and capacity enhancement expenses: Implemented in accordance with Article 4 and Article 5 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 training and capacity enhancement expenses for civil servants and public officials.

c) Information technology application expenses serving specialized activities under the program: Implemented in accordance with laws on investment in information technology applications using state budget funds and related laws; economic and technical norms in the field of information and communication.

d) Survey, research, and statistical expenses for specialized content. The content and level of expenditure are regulated in Article 3 and Article 4 of Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance, concerning the preparation of budgets, management, use, and settlement of expenses for conducting surveys and national census statistics.

e) Expenses for scientific research activities serving the specialized activities of the program: Implemented in accordance with Circular No. 03/2023/TT-BTC dated January 10, 2023, issued by the Ministry of Finance, concerning the preparation of budgets, management, use, and settlement of state budget expenses for scientific and technological tasks.

g) Inspection, supervision, and evaluation expenses for the implementation of the program: Implemented in accordance with Circular No. 06/2007/TT-BTC dated January 26, 2007, issued by the Ministry of Finance, guiding the preparation of budgets, management, and use of funds to ensure the implementation of policies, strategies, plans, and Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, regarding travel expense regulations and conference expense regulations.

Other contents, activities, and expenditure standards shall be implemented in accordance with current laws and regulations.

Section 4

PREPARATION, ALLOCATION, IMPLEMENTATION, AND SETTLEMENT

OF THE STATE BUDGET FOR THE PROGRAM IMPLEMENTATION

Article 15. Budget Preparation

The financial planning for three years and annual budget preparation of the Program shall be carried out in accordance with the provisions of the State Budget Law and guiding documents. In addition, this Circular provides further guidance on the following points:

1. Ministries, central agencies, and provincial People's Committees shall prepare the financial planning for three years and annual budget to implement the Program and submit it to the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Agriculture and Rural Development (the main agency of the Program) before July 20th of the reporting year.

2. Based on the total amount of operating expenses of the Program announced by the Ministry of Finance; principles, criteria for allocating funds; funding needs proposed by ministries, central agencies, and provincial People's Committees; the Ministry of Agriculture and Rural Development shall take the lead in reviewing and developing specific allocation plans within the financial planning for three years and annual budget, along with detailed explanations of principles, criteria, contents, and tasks of allocation, to be submitted to the Ministry of Finance and the Ministry of Planning and Investment before August 15th of the reporting year for consolidation and reporting to the competent authority for consideration and decision.

3. The financial planning for three years and annual budget as stipulated in Clause 1 and Clause 2 of this Article must clearly explain the annual targets and indicators achieved, cumulative achievements at the end of each planning year, and the basis for calculating corresponding funding according to the allocation contents and tasks.

When settling operating funds for implementing the Program, ministries, central agencies, and localities shall submit the final report and notification of settlement to the main agency of the Program (the Ministry of Agriculture and Rural Development) for consolidation and reporting on the implementation results of the Program annually.

2. For activities and tasks assigned a budget (Party A) that sign contracts with other agencies or units to implement (Party B) in accordance with the law, the basis for payment and settlement retained by Party A includes: Contract, acceptance certificate, contract termination record, payment request from Party B, authorization slip or payment voucher, and related documents. Specific invoices and expense vouchers directly executed by Party B shall be kept in accordance with current regulations. Party B is responsible for implementing the Program's tasks as agreed upon and using the funds in compliance with the law.

3. For support to households, the support provided to households shall be conducted through the head of the household or a representative authorized in writing to receive support on behalf of the family. The agency tasked with providing support shall establish a support plan for households, specifying the name and address of the household representative receiving support; the amount of support or the name, quantity, technical specifications, code, brand, manufacturer of the physical goods being supported; the signature (wet ink stamp) of the household representative receiving support as proof of payment and settlement.

5. For support to protect natural production forests during closure periods for forestry companies: Implementation shall follow the legal provisions regarding the assignment of tasks, placing orders, or tendering for the provision of public products and services funded by state budget regular expenditure. For annual settlement of funds, in addition to general regulations, it also includes the annual financial report of the forestry company approved by the competent authority, which separately lists the support funds for protecting the area of natural forests temporarily suspended from exploitation. Accounting treatment of support funds from the state budget to protect natural production forests during closure periods shall be carried out in accordance with current accounting regulations.

6. Management and settlement of repair and maintenance funds shall be carried out in accordance with Circular No. 65/2021/TT-BTC dated July 29, 2021 of the Ministry of Finance on the preparation of budgets, management, use, and settlement of repair and maintenance funds for public assets, and specialized documents regulating repair, maintenance, and upkeep of construction works (if applicable).

7. Procurement of equipment, materials, goods, and services; repair, maintenance, and upkeep of assets: Shall be carried out in accordance with the legal provisions on tendering; tendering, placing orders, assigning tasks for the provision of public products and services funded by state budget regular expenditure; management and use of public assets, and related laws.

Article 17. Control of Expenditure and Payment through the State Treasury

Chapter III

IMPLEMENTATION

Article 18. Effective Date

1. This Circular takes effect from June 1, 2023.

2. Circular No. 62/2018/TT-BTC dated July 30, 2018 of the Ministry of Finance on the management and use of funds for implementing the Sustainable Forestry Development Program for the period 2016-2020 shall cease to be effective from the date this Circular takes effect.

3. For forest protection contracts, forest protection support, and encirclement and regeneration of forests established during the previous phase and continued to be implemented in the 2021-2025 program phase, no funding will be allocated for preparing new contracts from the 2021-2025 program phase. The People's Committee of the province shall be responsible for reviewing and deciding on the continuation of contracts to ensure compliance with the 2021-2025 program phase.

4. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, they shall be applied according to the provisions of the amended, supplemented, or replacing documents. During implementation, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance for consideration and resolution./.