Circular No. 24/2019/TT-BTC guiding certain contents of Government Decree No. 04/2019/NĐ-CP dated January 11, 2019 on standards and quotas for using motor vehicles

CIRCULAR

GUIDELINES ON CERTAIN CONTENTS OF THE GOVERNMENT DECREE NO. 04/2019/ND-CP OF JANUARY 11, 2019 ON STANDARDS AND QUOTAS FOR USING PASSENGER CARS

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

Pursuant to Government Decree No. 04/2019/ND-CP dated January 11, 2019 on standards and quotas for using passenger cars;

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;

At the proposal of the Director of the State Asset Management Department;

The Minister of Finance issues this Circular guiding certain contents of Government Decree No. 04/2019/ND-CP dated January 11, 2019 on standards and quotas for using passenger cars.

Article 1. Scope of Regulation

This Circular guides certain contents of Government Decree No. 04/2019/ND-CP dated January 11, 2019 on standards and quotas for using passenger cars (hereinafter referred to as Decree No. 04/2019/ND-CP)., b) Explanation and calculation of cost components and profit of Electricity Corporation i, including:

1. XDetermining the quota for using passenger cars serving general work of: Departments, Bureaus, and equivalent organizations underdirectly under Ministries, central agencies; Departments, Bureaus, Committees, and equivalent organizations underdirectly under General Departments and equivalent organizations;

2. Takingopinions of state financial agencies at the same level on purchasing passenger cars serving the activities of foreign non-repayable aid projects;

3. XDetermining thequota forreimbursing operating expenses for passenger cars.

Article 2. Applicability

The objects subject to application are regulated in Article 2 of Decree No. 04/2019/ND-CP.

Article 3. Determining the quota for using passenger cars serving general work of Departments, Bureaus, and equivalent organizations under, directly under Ministries, central agencies

The quota for using passenger cars serving general work of Departments, Bureaus, and equivalent organizations (hereinafter referred to as units) Decreedirectly under Ministries, central agencies prescribed in Clause 1, Article 9 of Decree No. 04/2019/ND-CP shall be determined as follows:

1. For groups of units with less than 50 staff members/0each unit as prescribed in Point a, Clause 1, Article 9 of Decree No. 04/2019/ND-CP, the quota for using passenger cars serving general work shall be determined for this group of units according to the following formula:

In case the result is a fraction (equal to 0.5), it shall be rounded up by one vehicle. Example: Ministry A has 11 units with less than 50 staff members/each unit, then the maximum quota for using passenger cars serving general work for this group of units is 11 : 2 = 5.5, which rounds up to 6 vehicles.

2. For groups of units with 50 staff members or more/each unit as prescribed in Point b, Clause 1, Article 9 of Decree No. 04/2019/ND-CP, the quota for using passenger cars serving general work for this group of units is equal to the number of units with 50 staff members or more/each unit.

Example: Ministry A has 7 units with 50 staff members or more/each unit, then the maximum quota for using passenger cars serving general work for this group of units is 7 vehicles.

3. For groups of units whose offices are not located in the same province or city as the headquarters of Ministries, central agencies as prescribed in Point c, Clause 1, Article 9 of Decree No. 04/2019/ND-CP, the quota for using passenger cars serving general work for this group of units is a maximum of 1 vehicle/unit. The Minister, Heads of central agencies consider and decide the maximum quota for using passenger cars 2 vehicles/unit in the following cases:

a) Units with offices located in mountainous, island areas, or areas with extremely difficult socio-economic conditions as defined by the Government and the Prime Minister;

b) Units managing areas covering two or more provinces or centrally governed cities.

Units specified in this clause directly manage, use passenger cars, and allocate them to positions entitled to use passenger cars when traveling on official business.

4. The maximum quota for using passenger cars serving general work for these Departments, Bureaus, and equivalent organizations underdirectly under Ministries, central agencies is the total number of passenger cars determined according to the provisions of Clauses 1, 2, and 3 of this Article.

Article 4. Determination of the quota for using cars to serve the common work of the Department, Directorate, Board, and equivalent organizations under the General Department and equivalent organizations.

The quota for using cars to serve the common work of the Department, Directorate, Board, and equivalent organizations (hereinafter referred to as units) Decreedirectly under under the General Department and equivalent organizations as stipulated in Clause 1, Article 10 of Decree No. 04/2019/NĐ-CP shall be determined as follows:

1. For groups of units with less than 50 staff members/01 unit as prescribed in Point a, Clause 1, Article 10 of Decree No. 04/2019/NĐ-CP, the quota for using passenger cars serving general work shall be determined for this group of units according to the following formula:

In case the result exceeds 0.5, it will be rounded up to add one more car; if the result is less than 0.5, it will be rounded down. Example:

- General Department A has 10 units with less than 50 staff members per unit, then the maximum quota for using cars to serve the common work for this group of units is 10 : 3 = 3.33, rounded down to 03 cars;

- General Department B has 11 units with less than 50 staff members per unit, then the maximum quota for using cars to serve the common work for this group of units is 11 : 3 = 3.67, rounded up to 04 cars.

2. For the group of units with 50 or more staff members per unit as prescribed in Point b, Clause 1, Article 10 of Decree No. 04/2019/NĐ-CP, the quota for using cars cars to serve the common work of this group of units shall be determined according to the provisions of Clause 1, Article 3 of this Circular.

3. For the group of units whose office locations are not within the same province or city as the General Department's office as prescribed in Point c, Clause 1, Article 10 of Decree No. 04/2019/NĐ-CP, the quota for using cars to serve the common work for this group of units shall be a maximum of 01 car per unit.

4. The maximum quota for using passenger cars serving general work for these Departments, Bureaus, Committees, and equivalent organizations underdirectly under General Department and equivalent organization is the total number of passenger cars determined according to the provisions of Clauses 1, 2, and 3 of this Article.

Article 5. Soliciting opinions from state financial agencies at the same level on purchasing cars to serve the activities of foreign non-repayable aid projects

The solicitingopinions of state financial agencies at the same level on purchasing cars to serve the activities of foreign non-repayable aid projects as stipulated in Point b, Clause 3, Article 15 of Decree No. 04/2019/NĐ-CP shall be implemented as follows:

1. When negotiating to sign project aid documents where the donor requires the purchase of cars to serve the project activities, the agency or unit assigned to lead the negotiation must send a letter to solicit the opinion of the Ministry of Finance (for central-level agencies and units) or the Provincial Department of Finance (for local-level agencies and units).

2. The letter sent to solicit the opinion of the Ministry of Finance (or Provincial Department of Finance) must clearly record the following information:

a) The necessity to purchase cars to serve the activities of the project;

b) The number of cars needed to be purchased;

c) The type of car and the price of the car (estimated);

d) The purpose of using the car;

đ) The name of the unit registering the car;

e) The name of the unit directly managing and using the car;

f) The standards and quotas for using cars of the agency or unit directly managing and using the car, decided by the competent authority.

3. Based on the legal regulations on standards and quotas for using cars and the specific characteristics of each non-repayable aid project, the Ministry of Finance (or Provincial Department of Finance) will review and provide a unified or non-unified opinion on purchasing cars for each specific case. If the purchase of cars to serve the activities of the project is approved by the competent authority that approves the non-repayable aid project, the Decision of the competent authority must clearly record all the information specified in Points b, c, d, đ, and e of Clause 2 of this Article.

4. Negotiations (if any) and signing agreements on non-repayable foreign aid shall be carried out in accordance with the legal regulations on negotiating and signing international treaties or international agreements.

5. Upon completion of the project, the agency or unit directly managing and using the car shall have the responsibility to report and handle the car serving the project activities in accordance with the legal regulations on disposing of project assets upon completion.

Article 6. Determination of the Amount of Budgeted Expenses for Vehicle Usage

The amount of budgeted expenses for vehicle usageis specified in Clause 3, Article 22 of Decree No. 04/2019/NĐ-CP 1. The amount of budgeted expenses for vehicle usage for the process of picking up and dropping off from residence to workplace and vice versa shall be determined as follows: shall be determined as follows:

a) Form of allocation based on actual kilometers traveled:

aAllocation amount (VND/month)

Where:

that a commercial passenger car with four seats can travel from residence to workplace and vice versa of the position receiving the allocation; permitted - The actual number of working days in the month is the number of days) the position receiving the allocation actually works at the workplace (including overtime on Saturdays, Sundays

or public holidays if they occur) b) Simplified form of allocation: The simplified form of allocation may be applied to all positions or to individual positions. The Minister, Head of Central Agencies, Chairman of Provincial People's Committees (after obtaining the consensus opinion of the Provincial Party Committee Standing Committee, Municipal Party Committee, P rovincial People's Council Standing Committee), Chairman of the Board of Directors of State Economic Groups decides or delegates authority to decide dated the application of simplified allocation amounts ensuring suitability to actual conditions , the distance from.

residence to workplace and vice versa

of the positions receiving the allocation. The allocation amount is determined as follows: Average distance from residence to workplaceand vice versa Average monthly pick-up and drop-off days - Average distance and vice versa:+ In case of applying to all positions: Calculated based on the total actual shortest distance from residence to workplace and vice versa (of all positions receiving the allocation divided by the total number of positions subject to allocation)

Where:

The agency or person authorized to allocate budgeted expenses for vehicle usage specifies the allocation for the entire process of traveling on business or for individual stages (for example: allocation when traveling within the province, centrally-administered city; allocation for traveling within the district,...) the actual shortest distance of each position receiving the allocation. Average monthly pick-up and drop-off days (days/month) ; the allocation amount for the process of traveling on business is determined as follows:

Form of allocation based on actual kilometers traveledAllocation amount of budgeted expenses for vehicle usage during the process of traveling on business when applying the form of allocation km based on actual kilometers traveled is determined as follows: of the position receiving the allocation; permitted - The actual number of working days in the month is the number of days) Allocation amount;

Total actual kilometers traveled for each business tripAllocation amount of budgeted expenses number km based on actual kilometers traveled is determined as follows: of the position receiving the allocation; permitted - The actual number of working days in the month is the number of days) Total actual kilometers traveled for each business trip is determined based on

- the actual shortest route distance from the workplace to the business locations(that commercial passenger cars are allowed to travel

2. The amount of budgeted expenses for vehicle usageduring each business trip

b) Simplified form of allocationEnsuring suitability when applying the simplified form of allocation

a) , it applies

in cases where employees travel on business frequently in a month (the total number of business travel days exceeds 50% of the total number of working days in the month according to the Labor Code) of the positions allocated budgeted expenses for vehicle usage. The allocation amount is determined as follows: Article 2. Effectiveness of enforcement Average monthly business travel distance (km) Wherein: Average monthly business travel distance

Where: the total actual business travel distance of 12 months inall positions subject to allocation divided by the total number of positions subject to allocation divided by 12 months; - In case of applying to individual positions: Calculated based on - The actual number of working days in the month is the number of days) the actual business travel distance of each position divided by 12 months; Total actual kilometers traveled for each business trip is determined based on

3. Agencies, organizations, units, state-owned enterprises authorized under Clause 7, Article 22 of Decree No. 04/2019/NĐ-CP shall implement the allocation of budgeted expenses for vehicle usage as follows:

of the positions receiving the allocation. The allocation amount is determined as follows: Average distance from residence to workplaceand vice versa Average monthly pick-up and drop-off days Determine the actual distance from residence to workplace and vice versa, and vice versa:the actual number of working days in the month for each position receiving the allocation as specified in Point a, Clause

b) Determine:

the average distance from residence to workplaceand the average monthly pick-up and drop-off days of positions with standards for pick-up and drop-off from residence to workplace and vice versa as specified in Point b, Clause Municipal Party Committee, P 1 of this Article;

c) Determineand the average monthly pick-up and drop-off days of positions with standards for pick-up and drop-off from residence to workplace and vice versa as specified in the total

actual kilometers traveled for each business trip of each position receiving the allocation

a) as specified in number Clause 2 of this Article; d) Determine the average monthly business travel distance of the position as specified in Clause 2 of this Article.y;

be) Decide on the allocation unit price for budgeted expenses for vehicle usage as stipulated in Point c, Clause 7, Article 22 of Decree No. 04/2019/NĐ-CP 2. Repeal Circular No. 159/2015/TT-BTC dated October 15, 2015 of the Ministry of Finance guiding certain provisions of Decision No. 32/2015/QĐ-TTg dated August 4, 2015 of the Prime Minister regarding standards, norms, and management and usage regulations for vehicles in state agencies, public service organizations, and wholly state-owned joint-stock companies. : 22 days according to the Labor Code.3. During the implementation process, if issues arise, please promptly report them to the Ministry of Finance for coordination and resolution./. - Office of the General Secretary; National Assembly Office; - Website on State Asset Management;

c) Determine the total number of actual kilometers traveled for each official trip by each position receiving allowances d) Determine the average monthly business travel distance of the position as specified in pursuant to this Article;

d) Determine the average number of kilometers traveled for official purposes per month for each position in accordance with Clause d) Determine the average monthly business travel distance of the position Currency Exchange Agent No. 1 b Clause 2 of this Article.

d) Decide on the allowance rate for vehicle expensesin accordance with Point c, Clause 7, Article 22 of Decree No. 04/2019/NĐ-CP. 2. Repeal Circular No. 159/2015/TT-BTC dated October 15, 2015 of the Ministry of Finance guiding certain provisions of Decision No. 32/2015/QĐ-TTg dated August 4, 2015 of the Prime Minister regarding standards, quotas, and management and usage regulations for vehicles in state agencies and public service units, and state-owned joint stock companies holding 100% state capital..

Article 7. Effective Date

1. This Circular takes effect from the date 06 the 6 Article 2. The receipt, handling of reflections and petitions from individuals and organizations concerning administrative regulations shall be carried out in accordance with Decree No. 20/2008/NĐ-CP dated February 14, 2008 of the Government on the receipt, handling of reflections and petitions from individuals and organizations concerning administrative regulations (amended and supplemented by Decree No. 48/2013/NĐ-CP dated May 14, 2013 on amending and supplementing certain articles of decrees related to administrative procedure control and Decree No. 92/2017/NĐ-CP dated August 7, 2017 on amending and supplementing certain articles of decrees related to administrative procedure control).9.

3. In the course of implementation, if

issues arise, the relevant ministries, central agencies, and localities are requested to promptly report to the Ministry of Finance for coordination and resolution./. - Office of the General Secretary;