Circular No. 214/2014/TT-BTC guides the financial management mechanism for the Japanese Government's ODA loan funds for the Basic Satellite Training Program under the Disaster Response and Climate Change Mitigation Project using Earth Observation Satellites (Vietnam Space Center Project).

CIRCULAR

Guidelines on the financial management mechanism for ODA loan capital from the Government of Japan for the Basic Satellite Training Program of the Disaster Response and Climate Change Mitigation Project using Earth Observation Satellites
(Vietnam Space Center Project)
Implementing the Loan Agreement number VNIL-P2 signed on November 2, 2011 between the Japan International Cooperation Agency and the Government of the Socialist Republic of Vietnam and Amending the Loan Agreement number JICA (IR) (11)-(14004) signed on November 15, 2013 for the Disaster Response and Climate Change Mitigation Project using Earth Observation Satellites (Vietnam Space Center Project);
The Minister of Finance issues this Circular to guide the financial management mechanism for ODA loan capital from the Government of Japan for the Basic Satellite Training Program of the Vietnam Space Center Project.

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Pursuant to Decree No. 38/2013/NĐ-CP dated April 23, 2013 of the Government on management and use of official development assistance (ODA) and preferential loans from donors;

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

This Circular guides the expenditure standards, payment procedures, withdrawal of funds, fund management, and responsibilities of relevant agencies, organizations, and individuals in managing the financial resources under the JICA loan agreement number VN11-P2 signed on November 2, 2011 between the Government of the Socialist Republic of Vietnam and JICA and Amending the Loan Agreement number JICA (1R) (11)-(14004) signed on November 15, 2013 for the Basic Satellite Training Program of the Vietnam Space Center Project.

This Circular takes effect from February 15, 2025.

This Circular applies to agencies, organizations, and individuals related to the management and use of JICA loan capital for the Basic Satellite Training Program of the Vietnam Space Center Project.

PART I

GENERAL PROVISIONS

Article 1. Scope of Application

Concepts and terms used in this Circular have the same meanings as in the Loan Agreement and are understood as follows:

Article 2. Applicability

1. The Project is the Disaster Response and Climate Change Mitigation Project using Earth Observation Satellites (Vietnam Space Center Project).

Article 3. Explanation of Terms

2. The Sponsor is the Japan International Cooperation Agency (hereinafter referred to as JICA).

3. The Agreement is the Loan Agreement number VN11-P2 signed on November 2, 2011 between the Government of the Socialist Republic of Vietnam and JICA for the Project and supplementary and amended documents of this Agreement.

4. The Project Management Agency is the Vietnam Academy of Science and Technology (hereinafter referred to as VAST).

5. The Project Owner is the National Satellite Center (hereinafter referred to as NSC).

6. The Project Management Board is the Vietnam Space Center Project Management Board established by the National Satellite Center, responsible for managing and implementing the Project (hereinafter referred to as PMB).

7. The Basic Satellite Training Program of the Project is the master's program in space technology and the support program for practical research, design, and manufacturing of microsatellites at partner universities in Japan.

8. Partner Universities in Japan are universities specified in Decision No. 1367/QD-VAST dated July 31, 2013 of the Vietnam Academy of Science and Technology according to the division of labor by the Project Management Agency.

9. Trainees selected to participate in the Basic Satellite Training Program of the Project are engineers chosen by the National Satellite Center, contracted for training, and sent abroad to study.

10. The Project Bank is the Vietnam Joint Stock Commercial Bank for Foreign Trade (hereinafter referred to as VCB), which is entrusted by the Ministry of Finance to handle foreign exchange payment notification services for expenses under the Basic Satellite Training Program of the Project.

EXPENDITURE ITEMS

10. The Bank serving the Project is the Vietnam Joint Stock Commercial Bank for Foreign Trade (hereinafter referred to as VCB), which has been authorized by the Ministry of Finance to perform the notification of foreign payment transactions for costs related to the basic satellite training program of the Project.

Chapter II

SPECIFIC PROVISIONS

Section 1

EXPENSES ITEMS

Article 4. Contents of Expenditures

The training program expenses for the basic satellite project include the following expenditures:

1. Tuition fees and related expenses to tuition fees;

2. Expenses for the practical research support program, design, and manufacture of microsatellites at partner universities in Japan;

3. Living expenses;

4. Health insurance for students;

5. Airfare for students going to and returning from their studies;

6. Travel expenses for students;

7. Passport processing and visa issuance expenses for students;

8. Other expenses (specifically defined in Clause 8, Article 5 of this Circular).

Article 5. Expenditures Related to Students

1. Tuition fees and related expenses

Tuition fees and mandatory fees (if any) payable to partner universities in Japan must be notified in writing by the universities to the Project Investor and paid in Japanese Yen.

2. Expenses for the practical research support program, design, and manufacture of microsatellites are costs payable to partner universities in Japan according to the Research Support Agreement signed between the Project Investor and the universities, approved by the VHL. These expenses include salaries for instructors, equipment and material purchase costs, chemicals, and other necessary costs within the framework of agreements signed with partner universities in Japan. The management agency and the Project Investor are responsible for the appropriateness of these expenses.

3. Living expenses

a) Living expenses for students are costs aimed at ensuring the living needs of students enrolled in the basic satellite training program. Living expenses include food, accommodation, daily travel expenses, study materials, and learning supplies.

b) Living expenses for students are provided from the date of enrollment until the actual end of studies but not exceeding the time specified in the decision on sending officials abroad for study by the National Training Center. The living expense rate is 160,000 Japanese Yen per student per month.

c) Students who begin enrollment procedures for studying abroad will be advanced a temporary allowance of one month's living expenses in Vietnam.

d) Living expenses are granted every three months at the beginning of each payment period.

4. Health insurance for students

a) The health insurance level for students is provided in Japanese Yen based on actual expenditure but not exceeding 44,000 Japanese Yen per student per year.

b) In cases where students purchase health insurance at a higher level than stipulated in this Circular due to other reasons, the students must cover the difference themselves.

5. Airfare for students going to and returning from their studies

Students are provided with one round-trip ticket from Vietnam to the place of study and one round-trip ticket from the place of study back to Vietnam in economy class (based on actual expenditure) as prescribed in Circular No. 102/2012/TT-BTC dated June 21, 2012, of the Ministry of Finance "Regulations on travel expenses for state officials and civil servants traveling abroad funded by the State budget."

6. Travel expenses (to offset airport departure taxes and rental of transportation from the airport to the residence) are provided once with a quota of 11,000 Japanese Yen per student throughout the study period as decided in the dispatch of officials for overseas study.

7. Passport processing and visa issuance expenses for students are reimbursed once based on the actual expenses incurred by the students for passport and visa processing, as evidenced by receipts from the issuing authorities.

8. Other expenses

a) Computer purchase support expenses are provided once with a quota of 150,000 Japanese Yen per student throughout the study period as decided in the dispatch of officials for overseas study. After the study period, students have the responsibility to return the computer to the National Training Center for management and use according to regulations on the management and use of state assets.

b) Conference attendance expenses

Students attending research, design, and manufacturing microsatellite conferences within the framework of the basic satellite training program will be reimbursed for the following expenses if the conference is held in a different city from their current location:

- Round-trip travel expenses from the place of residence to the conference venue and vice versa based on actual costs (air tickets, train tickets, bus tickets).

In cases where electronic public transport tickets do not have stubs, the head of the student delegation is responsible for declaring the tickets based on actual circumstances consistent with the conference schedule and submitting them for confirmation by the National Training Center when settling accounts. The National Training Center has the obligation to confirm the reasonableness and validity of public transport expenses without stubs.

- Accommodation expenses at the conference venue with a quota of 8,600 JPY per night per student from the start to the end of the conference.

- Airport departure taxes (if applicable).

c) Other expenses according to general training regulations using state budget funds and loan agreement provisions.

Section 2

PROCEDURES FOR WITHDRAWING FUNDS AND MANAGING FUNDS

Article 6. First Withdrawal to Special Account

1. The Ministry of Finance (Department of Debt Management and External Financial Affairs) requests the Vietnam Bank for Foreign Trade to open a special account for the Project at the Tokyo-Mitsubishi Bank.

2. The first withdrawal to the Special Account shall be based on the limit (or ceiling) specified in the Loan Agreement. After the Loan Agreement becomes effective, the National Satellite Center submits to the Ministry of Finance a dossier comprising: (i) a letter requesting capital withdrawal, (ii) a detailed expenditure plan for the next three months. Within five working days from receiving complete and valid documentation, the Ministry of Finance (Department of Debt Management and External Financial Affairs) reviews and signs the withdrawal request to send to the sponsor.

Article 7. Procedure and Formalities for Payment from the Special Account

1. Students open an account at the Tokyo-Mitsubishi Bank or its branch and notify the National Satellite Center of their account number. In the case of advance payment of one month's living expenses for students studying in Japan before leaving Vietnam, the student must open a Japanese Yen account at the Vietnam Commercial Joint Stock Bank for Foreign Trade or its branch. If the student requests transfer to an account not within the Tokyo-Mitsubishi Bank system or the Vietnam Commercial Joint Stock Bank for Foreign Trade, the student will bear any resulting transfer costs.

2. To implement payments from the special account, the National Satellite Center sends to the Ministry of Finance (Department of Debt Management and External Financial Affairs) and the expenditure control agency a payment request dossier according to each item of expenditure as stipulated in Articles 8 and 9 of this Circular.

3. Within five working days from receiving complete and valid payment documentation as prescribed in Articles 8 and 9 of this Circular, the Ministry of Finance (Department of Debt Management and External Financial Affairs) signs a letter requesting the transfer of funds to the Vietnam Commercial Joint Stock Bank for Foreign Trade.

Article 8. Legal Documentation Sent Once

1. The National Satellite Center sends one-time legal documentation to the Ministry of Finance, simultaneously sending it to the expenditure control agency as the legal basis for managing project payments. This dossier includes the following documents:

a) A copy of the Loan Agreement and any amendments thereto signed between the Government of the Socialist Republic of Vietnam and JICA (Vietnamese translation with the signature and seal of the investor). This document is only sent to the expenditure control agency;

b) A copy of the Investment Decision for the project and component projects (if any); Approval Decision for the total budget estimate and component project budgets (if any) (verified by the investor);

c) A copy of the Training Contract and Decision to Send Abroad for Study (verified by the investor);

d) A copy of the Memorandum of Understanding signed between the investor and Japanese partner universities regarding master's degree space technology training (with a Vietnamese translation bearing the signature and seal of the investor);

đ) A copy of the Research and Satellite Manufacturing Support Agreement between the investor and Japanese partner universities (with a Vietnamese translation bearing the signature and seal of the investor);

e) The original Annual Capital Plan of the Project approved by the competent authority.

2. The National Satellite Center simultaneously sends one-time legal documentation to JICA as the basis for managing project payments and additional capital withdrawals. The dossier includes the following documents:

a) A copy of the Training Contract and Decision to Send Abroad for Study;

b) A copy of the Memorandum of Understanding signed between the investor and Japanese partner universities regarding master's degree space technology training;

c) A copy of the Research and Satellite Manufacturing Support Agreement between the investor and Japanese partner universities.

3. The National Satellite Center is responsible under the law for the authenticity of the copies provided to relevant agencies.

Article 9. Payment Documents from the Special Account Sent in Installments

For each payment installment, the National Space Center shall prepare and submit to the Ministry of Finance payment documents specifically tailored to the nature of each expenditure item as follows:

1. Payment of Tuition Fees and Related Expenses:

a) A letter requesting payment from the National Space Center attached with a detailed list of payments according to the form set out in Appendix 02 issued together with this Circular;

b) A request for payment from Japanese partner universities (certified copy provided by the project sponsor);

c) A payment request form confirmed (original) by the Expenditure Control Agency for each payment installment (advance expenditure control method).

2. Payment of Research Practice Support Costs, Design, and Satellite Micro Manufacturing:

Based on the payment plan and progress of work stipulated in the Agreement on Research Practice Support, Design, and Satellite Micro Manufacturing signed between the project sponsor and Japanese partner universities, the National Space Center shall submit payment documents to the Ministry of Finance. Specific provisions for each payment installment are as follows:

a) First Advance Payment:

- A letter requesting advance payment from the National Space Center attached with a detailed list according to the form set out in Appendix 02 issued together with this Circular;

- An advance payment request from Japanese partner universities (certified copy provided by the project sponsor);

- A plan for implementing research support, design, and satellite micro manufacturing work during the period requested for advance payment, consistent with the agreement signed between the project sponsor and Japanese partner universities, and consistent with the agreement's schedule;

- A payment request form confirmed (original) by the Expenditure Control Agency for each payment installment (advance expenditure control method).

b) Subsequent Advance Payments:

- A letter requesting advance payment from the National Space Center attached with a detailed list according to the form set out in Appendix 02 issued together with this Circular;

- An advance payment request from Japanese partner universities (certified copy provided by the project sponsor);

- A joint confirmation record between the National Space Center and Japanese partner universities regarding progress and evaluation of completed work compared to the plan for implementing research practice support, design, and satellite micro manufacturing work submitted in previous advance payment installments;

- A detailed list of expenses paid for corresponding work completed, confirmed by the National Space Center, accompanied by copies of invoices and supporting documents for expenditures. For expenses without invoices or supporting documents, satisfactory explanations from Japanese partner universities, confirmation by the National Space Center, and approval for payment by the Vietnam Academy of Science and Technology are required as the basis for expenditure control and payment;

- A plan for implementing research, design, and satellite micro manufacturing work during the period requested for advance payment;

- A payment request form confirmed (original) by the Expenditure Control Agency for each payment installment (advance expenditure control method).

c) Settlement of Research Support, Design, and Satellite Micro Manufacturing Costs:

Within three months from the completion date of the Agreement on Research Practice Support and Satellite Manufacturing between the National Space Center and Japanese partner universities, the National Space Center shall submit to the Ministry of Finance the following documents:

- A joint confirmation record between the National Space Center and Japanese partner universities evaluating results and progress compared to the plan for implementing the research practice program, design, and satellite micro manufacturing work submitted in previous advance payment installments;

- A detailed list of expenses paid for corresponding work completed, confirmed by the National Space Center, accompanied by copies of final invoices and supporting documents for expenditures. For expenses without invoices or supporting documents, satisfactory explanations from Japanese partner universities, confirmation by the National Space Center, and approval for payment by the Vietnam Academy of Science and Technology are required as the basis for expenditure control and payment;

- A final report on the completion of the Agreement on Research Practice Support and Satellite Manufacturing by Japanese partner universities, approved and endorsed by the National Space Center. The National Space Center is responsible for acceptance, confirmation, and reporting the results to the Vietnam Academy of Science and Technology for approval according to the research and satellite manufacturing support agreement signed with Japanese partner universities.

In cases where there is a discrepancy between the paid costs and the settlement costs of the Agreement on Research Support, Design, and Satellite Micro Manufacturing, the National Space Center shall be responsible for recovering the difference from Japanese partner universities and returning it to the State Budget.

3. Payment of Living Expenses:

a) A letter requesting payment from the National Space Center attached with a detailed list according to the form set out in Appendix 03 issued together with this Circular;

b) A payment request form confirmed (original) by the Expenditure Control Agency for each payment installment (advance expenditure control method);

c) Specifically, for the advance payment of one month's living expenses for students in Vietnam before studying in Japan, the National Space Center shall also send a notification letter about the bank account at the Vietnam Joint Stock Commercial Bank for Foreign Trade of the students receiving the advance payment of one month's living expenses before going to Japan (sent to the Ministry of Finance and JICA).

4. Payment of Insurance for Students:

a) A letter requesting payment from the National Space Center attached with a detailed list according to the form set out in Appendix 03 issued together with this Circular;

b) A payment request form confirmed (original) by the Expenditure Control Agency for each payment installment (advance expenditure control method);

c) An invoice for insurance payment from the insurance provider (certified copy provided by the project sponsor).

5. Payment of Airfare for Students:

a) A letter requesting payment from the National Space Center attached with a detailed list according to the form set out in Appendix 04 issued together with this Circular;

b) A payment request from the airline ticket agent (original) according to the format specified by the sponsor;

c) An invoice provided by the airline ticket agent (certified copy provided by the project sponsor);

d) At least two airfare quotations;

đ) A payment request form confirmed (original) by the Expenditure Control Agency for each payment installment (advance expenditure control method).

6. Payment for passport and visa processing fees:

a) A letter requesting payment from the National Space Center attached with a detailed list according to the form set out in Appendix 03 issued together with this Circular;

b) Invoice for payment of passport and visa processing costs (certified copy by the investor);

c) A payment request form confirmed (original) by the Expenditure Control Agency for each payment installment (advance expenditure control method).

7. Payment for computer purchase and travel expenses:

a) A letter requesting payment from the National Space Center attached with a detailed list according to the form set out in Appendix 03 issued together with this Circular;

b) Payment request form with confirmation (original) from the Expenditure Control Agency for each payment period (advance expenditure control method);

8. Payment for seminar participation costs:

a) A letter requesting payment from the National Space Center attached with a detailed list according to the form set out in Appendix 03 issued together with this Circular;

b) Schedule (announcement) of the time for organizing seminars by Japanese partner universities;

c) Ticket stubs or train, bus tickets (in cases where electronic public transportation ticket control does not have ticket stubs, the National Satellite Center confirms the tickets according to the actual schedule consistent with the seminar work itinerary);

d) Payment request form with confirmation (original) from the Expenditure Control Agency for each payment period (advance expenditure control method);

Article 10. Documents for Additional Withdrawal from the Special Account

To withdraw additional funds from the Special Account, the National Satellite Center shall submit the following documents to the Ministry of Finance:

1. Official letter requesting additional withdrawal from the Special Account;

2. Budget plan for spending from the Special Account for the next three-month period;

3. Statement prepared and confirmed by the National Satellite Center detailing each expense from the Special Account, including the number and date of the approval notice issued by the Ministry of Finance;

4. Bank transfer receipt (original);

5. Invoices and supporting documents corresponding to the regulations on payments from the Special Account for certain expenses as stipulated in Article 9 (copies). These documents are to be sent to JICA;

6. Investment payment request form with confirmation from the Expenditure Control Agency (copy);

Within five working days from the date of receiving complete and valid payment documents as prescribed by the Ministry of Finance (Department of Debt Management and Foreign Financial Affairs), the Ministry of Finance will sign the application for additional withdrawal and send it to JICA to request additional funding for the project.

Article 11. Settlement and Compensation of Training Costs

1. Settlement: Annual settlement and final settlement upon completion of the program shall be carried out in accordance with Circular No. 218/2013/TT-BTC dated December 31, 2013, which provides for financial management for programs and projects using official development assistance (ODA) and concessional foreign loans from sponsors.

2. Compensation for Training Costs:

a) Trainees dispatched by the National Satellite Center to study at Japanese universities under the Basic Satellite Training Program of the Project who fail to return to their home country after completing their course without a legitimate reason, or who do not complete their course as decided by the National Satellite Center, must compensate for the training costs.

b) The compensation for training costs shall be implemented in accordance with Decree No. 143/2013/NĐ-CP dated October 24, 2013, which provides for scholarship and training cost compensation; Circular No. 03/2011/TT-BNV dated January 25, 2011, of the Ministry of Home Affairs guiding the implementation of some provisions of Decree No. 18/2010/NĐ-CP on cadre and civil servant training and development systems; Circular No. 15/2012/TT-BNV dated December 25, 2012, guiding recruitment, signing employment contracts, and compensating training and development costs for civil servants; and Circular No. 89/2006/TT-BTC dated September 29, 2006, of the Ministry of Finance guiding the management, use, and settlement of severance pay and training cost recovery funds, and amendments and supplements to these circulars.

c) Japanese partner universities must fully compensate for the temporarily advanced funds that were not used for the Basic Satellite Training Program of the Project in accordance with the signed contract with the National Satellite Center.

d) The National Satellite Center is responsible for strictly managing trainees' studies and promptly recovering training costs to be compensated as stipulated in points a, b, and c of this clause, and returning the funds to the State Budget.

Chapter III

RESPONSIBILITIES OF THE AGENCIES, ORGANIZATIONS AND

INDIVIDUALS INVOLVED

Article 12. Responsibilities of the Ministry of Finance

1. Guide the mechanism and policies for managing and utilizing the loan for the Project.

2. Implement procedures for withdrawing funds from JICA in accordance with the Agreement and this Circular.

3. Fulfill the obligation to repay foreign debt on time.

4. Record in the State Budget in accordance with the Law on State Budget.

Article 13. Responsibilities of the Vietnam Academy of Science and Technology

1. Guide mechanisms and policies related to the basic satellite training program.

2. Perform the functions of the managing agency for the Project as prescribed in Decree No. 38/2013/NĐ-CP dated April 23, 2013 of the Government on management and use of official development assistance (ODA) sources and preferential loans from sponsors, and Circular No. 03/2007/TT-BKH dated March 12, 2007 of the Ministry of Planning and Investment guiding the functions, tasks, and organizational structure of the ODA Program Management Board, and other supplementary, amended, or replaced documents.

3. Bear full responsibility for the effectiveness of the use of JICA loan funds and state budget counterpart funds for the Project in accordance with the provisions of the law.

Article 14. Responsibilities of the National Satellite Center

1. Manage and monitor the use of loan funds for the correct purpose, effectively, and in compliance with legal regulations, submit to the Vietnam Academy of Science and Technology for approval.

2. Bear the responsibilities of the project sponsor regarding the project, manage and use loan funds and state budget counterpart funds for the correct purpose, according to schedule, in compliance with regulations, ensuring effectiveness.

3. Establish a fair and transparent selection committee for trainees, suitable for the training objectives of the basic satellite training program.

4. Report financial statements as required; prepare annual settlement reports and final settlement reports for the program in accordance with regulations and submit them to the managing agency for approval.

5. Carry out withdrawal procedures in accordance with the regulations set forth in this Circular.

6. Prepare plans and request timely approval of sufficient counterpart funds for the Project.

7. Maintain accounting records, audit documentation proving the legitimacy of expenditures under the Project, maintain and manage program accounts.

8. Recover funds that have been paid out or temporarily advanced in violation of regulations or not used for the program as stipulated by law and this Circular, and return them to the state budget.

9. Request the Tokyo Bank to transfer accrued interest on the Special Account (if any) to the state budget periodically or upon completion of the project as prescribed.

Article 15. Responsibilities of the State Treasury

The State Treasury is responsible for controlling expenditures in accordance with Circular No. 218/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the financial management mechanism for programs and projects using ODA sources and preferential foreign loans from sponsors, and other supplementary, amended, or replaced documents of Circular No. 218/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance, and in accordance with the provisions of this Circular.

Article 16. Responsibilities of Trainees

1. Strictly comply with the decision to send for study issued by the National Satellite Center.

2. Be subject to management by the school and the Vietnamese representative office where the trainee is studying.

3. At the end of each semester, report academic results confirmed by the school to the National Satellite Center.

4. Reimburse expenses as provided for in Clause 2, Article 11, Section 2, Chapter II of this Circular.

5. Open an account at a bank or branch of the Tokyo-Mitsubishi Bank and notify the Project Management Board of the account number. In cases where trainees request transfers to accounts outside the Tokyo-Mitsubishi Bank system, they must bear any resulting transfer fees (if any).

Article 17. Responsibilities of Vietnam Joint Stock Commercial Bank for Foreign Trade

Vietnam Joint Stock Commercial Bank for Foreign Trade shall be responsible for performing the relevant foreign payment procedures related to the Agreement, including withdrawing capital, repaying principal and interest on loans, and conducting payments from special accounts based on the request of the Ministry of Finance.

Chapter IV

IMPLEMENTATION

Article 18. Effective Date

1. This Circular takes effect from March 1, 2015.

2. Trainees who have been assigned to study before this Circular takes effect shall be reimbursed for the amounts specified in Article 5 of this Circular as follows:

a) Amounts already paid out that trainees actually received in Japanese Yen according to the expenditure standards set forth in Circular Joint Circular No. 144/2007/TTLT-BTC-BGDĐT-BNG dated December 5, 2007, jointly issued by the Ministry of Finance, the Ministry of Education and Training, and the Ministry of Foreign Affairs regarding guidelines for the system, allocation, and management of training funds for Vietnamese overseas students funded by the State budget, and subsequent supplementary and amended circulars, which are lower than the expenditure standards stipulated in this Circular for trainee expenses, shall be supplemented with the difference (in Japanese Yen).

b) Amounts specified in this Circular that have not yet been paid out shall be paid out in accordance with the provisions of this Circular.

3. The National Satellite Center shall cooperate with relevant agencies to review expenditures made for the basic satellite training program prior to March 1, 2015, ensuring compliance with the provisions of this Circular.

4. In the course of implementation, if there are any difficulties, relevant agencies are requested to promptly report them to the Ministry of Finance for consideration and resolution.