Circular No. 221/2009/TT-BTC guides interest rate support for loans from banks to purchase temporary storage rice and paddy for the Autumn-Winter crop year 2009 for the Southern Foodstuff Corporation. This Circular applies to foodstuff trading enterprises under the Corporation and specifies details on sources of capital, quantity, duration of support, examination files, and responsibilities of enterprises.
适用范围
The Southern Foodstuff Corporation and foodstuff trading enterprises under this Corporation.
要点
- shall be supported with 100% interest rate on bank loans from the central government budget reserve fund for 500,000 tons of standardized rice during the period from September 20, 2009 to January 20, 2010.
- The examination file for support includes a request letter, loan agreement, inventory record sheet, outstanding debt statement, and interest calculation sheet. The file must be compiled by the Southern Foodstuff Corporation and submitted to the Ministry of Finance.
- The time for reviewing the file and disbursing funds is 10 working days from the date of receipt of all necessary documents.
- Enterprises are responsible for the authenticity of the import, export, and stock records of temporarily stored rice and paddy, and the credit contract for purchasing temporarily stored rice and paddy.
- The interest rate support for bank loans is recorded as other income and subject to corporate income tax according to current regulations.
🌐 本文件的社会影响
- Positive impact: Helps foodstuff trading enterprises have additional capital to purchase temporarily stored rice and paddy for the Autumn-Winter crop year 2009, stabilizing market prices.
- Negative impact: Increases national budget expenditure, affecting the overall budget.
❓ 常见问题
What percentage of interest rate support do enterprises receive?
100% of the interest rate on bank loans.
How much rice is supported?
500,000 tons of standardized rice.
When is the period for purchasing temporarily stored rice and paddy for the Autumn-Winter crop year 2009?
From September 20, 2009 to November 20, 2009.
What is the duration of temporary storage for rice and paddy for the Autumn-Winter crop year 2009?
From September 20, 2009 to January 20, 2010.
What documents do enterprises need to prepare for examination of interest rate support for bank loans?
A request letter, loan agreement, inventory record sheet, outstanding debt statement, and interest calculation sheet.
全文
CIRCULAR
Guidelines for interest rate support for bank loans to purchase temporary storage rice from the Autumn-Harvest season
promulgating regulations on cultural activities and the operation of public cultural services
- Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
- Pursuant to Decision No. 1518/QĐ-TTg dated September 22, 2009 of the Prime Minister on purchasing temporary storage rice from the Autumn-Harvest season in 2009;
After reaching consensus with the Ministry of Agriculture and Rural Development (document No. 3320/BNN-KH dated October 13, 2009), the Ministry of Industry and Trade (document No. 11092/BCT-XNK dated November 4, 2009) and the State Bank of Vietnam (document No. 8042/NHNN-TD dated October 13, 2009), the Ministry of Finance hereby provides guidelines for interest rate support for bank loans to purchase temporary storage rice from the Autumn-Harvest season in 2009 as follows:
Article 1. Object and scope of application:
This Circular applies to enterprises engaged in food trade under the Southern Food Corporation that have been assigned the task of purchasing temporary storage rice from the Autumn-Harvest season in 2009 according to the Prime Minister's directive at Decision No. 1518/QĐ-TTg dated September 22, 2009.
Article 2. Specific provisions:
1. The state budget will provide 100% interest rate support for bank loans for enterprises within the scope defined in Article 1 of this Circular to purchase temporary storage rice from the Autumn-Harvest season in 2009 according to the Prime Minister's directive at Decision No. 1518/QĐ-TTg dated September 22, 2009:
a) Source of support: from the central government's contingency reserve fund.
b) Quantity eligible for support: 500,000 tons of paddy rice.
c) Purchase period: from September 20, 2009 to November 20, 2009.
d) Temporary storage period: from September 20, 2009 to January 20, 2010.
đ) Interest rate support period for bank loans: from the time of purchase during the temporary storage period as stipulated in sub-clause c of this clause to the end of the temporary storage period as stipulated in sub-clause d of this clause.
e) Price for calculating support: is the actual purchase price based on market prices (excluding value-added tax) for each type of paddy rice. In cases where enterprises purchase raw rice to produce finished rice products, the price for calculating support includes production and processing costs.
The basis for determining the actual purchase price based on market prices is the purchase-sale contract, settlement contract, purchase invoice, payment voucher, or other relevant documents presented by the enterprise.
g) Supported interest rate: is the actual loan interest rate at the lowest level within the current interest rate range of commercial banks as guided by the State Bank of Vietnam in document No. 8042/NHNN-TD dated October 13, 2009 regarding loans for purchasing temporary storage rice from the Autumn-Harvest season in 2009.
2. Documents for consideration of interest rate support for bank loans:
a) Letter requesting state budget support for interest rates on bank loans from the Southern Food Corporation.
b) Loan agreement with commercial banks to purchase temporary storage rice from the Autumn-Harvest season in 2009 according to the Prime Minister's directive at Decision No. 1518/QĐ-TTg dated September 22, 2009.
c) Inventory list of purchased rice quantities according to the Prime Minister's directive at Decision No. 1518/QĐ-TTg dated September 22, 2009 during the temporary storage period. These lists must be confirmed by the Department of Industry and Trade (using form No. 1 attached to this Circular).
d) List of outstanding debts for purchasing rice according to Decision No. 1518/QĐ-TTg dated September 22, 2009 of the Prime Minister and interest payments arising from September 20, 2009 to January 20, 2010 (confirmed by the bank), including monthly balances (form No. 2 attached to this Circular).
đ) Calculation table for interest rates on bank loans for purchasing temporary storage rice requesting support (using form No. 2 attached to this Circular).
Upon receiving all required documents as stipulated above, the Ministry of Finance will review the documents and process interest rate support within ten working days.
3. Principles for accepting documents and disbursing support funds to enterprises:
a) The Ministry of Finance will accept the consolidated file of the Southern Food Corporation (not individual files from member enterprises). The review of interest rate support applications will be conducted once after the completion of the temporary storage period and disbursed through the corporation's account.
b) The Southern Food Corporation will guide member enterprises in preparing interest rate support application documents and consolidating them according to Clause 2, Article 2 of this Circular to submit to the Ministry of Finance. The corporation is responsible for the accuracy of the consolidated data.
After receiving the support funds from the Ministry of Finance into the corporation's account, the corporation will distribute the funds to member enterprises within five working days.
4. Responsibilities of enterprises implementing the purchase of temporary storage rice:
a) Implement the purchase of temporary storage rice according to the Prime Minister's directive at Decision No. 1518/QĐ-TTg dated September 22, 2009 under the supervision of the Ministry of Industry and Trade and the Ministry of Agriculture and Rural Development.
b) Be responsible for the authenticity of the inventory records and credit contracts for purchasing temporary storage rice, and also be responsible for the accuracy of the reported data in the interest rate support application documents.
c) Retain purchase and sale documents, bank loan documents, and maintain separate accounting records for the purchase of temporary storage rice from the Autumn-Harvest season as directed by the Prime Minister at Decision No. 1518/QĐ-TTg dated September 22, 2009.
5. The interest rate support from the state budget for the purchase of temporary storage rice from the Autumn-Harvest season as directed by the Prime Minister shall be recorded as other income and subject to corporate income tax according to current regulations.
Article 3. This Circular shall take effect forty-five days from the date of signature.
During the implementation process, if there are difficulties or obstacles, units are requested to promptly reflect them to the Ministry of Finance for guidance on handling./.
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Place of Receipt: |
DEPUTY MINISTER |
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