JOINT CIRCULAR No. 25/2013/TTLT-BYT-BTC REGULATING THE FINANCIAL MANAGEMENT SYSTEM FOR THE IMPLEMENTATION OF SOCIAL MARKETING ACTIVITIES ON CONTRACEPTIVE DEVICES, HIV/AIDS PREVENTION AND CONTROL, AND SEXUALLY TRANSMITTED DISEASES

JOINT CIRCULAR

Regulations on financial management for the implementation of social marketing activities of contraceptive devices,

prevention and control of HIV/AIDS and sexually transmitted diseases

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Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to Decree No. 63/2012/NĐ-CP dated August 31, 2012 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Health;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing the Prime Minister's Decisions: Decision No. 2013/QĐ-TTg dated November 14, 2011 approving the Population and Reproductive Health Strategy of Vietnam for the period 2011-2020; Decision No. 608/QĐ-TTg dated May 25, 2012 approving the National Strategy on HIV/AIDS Prevention and Control until 2020 with a vision to 2030; Decision No. 1199/QĐ-TTg dated August 31, 2012 approving the National Target Program on Population and Family Planning for the period 2012-2015; and Decision No. 1202/QĐ-TTg dated August 31, 2012 approving the National Target Program on HIV/AIDS Prevention and Control for the period 2012-2015;

The Ministers of Health and Finance issue this Joint Circular stipulating the financial management regime for the implementation of social marketing activities of contraceptive devices, prevention and control of HIV/AIDS and sexually transmitted diseases.

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 legitimate sources of funding to implement social marketing of contraceptive devices, prevention and control of HIV/AIDS and sexually transmitted diseases;

b) For aid sources where the donor or the authorized representative of the donor has specific provisions, such provisions shall be followed.

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) State agencies and units using state budget funds: domestic capital, non-reimbursable aid, foreign non-governmental aid, ODA funds, and other legitimate sources of funding to implement social marketing of contraceptive devices, prevention and control of HIV/AIDS and sexually transmitted diseases;

b) Organizations and individuals within and outside the country participating in implementing social marketing activities.

Article 2. Interpretation of Terms

1. Social marketing is an intermediate distribution method between free and commercial market, creating a behavioral shift from free use to commercial value use by customers.

2. Social marketing products are contraceptive devices, prevention and control of HIV/AIDS and sexually transmitted diseases, including various types of drugs, biological products, medical equipment, condoms, and other items used for contraceptive purposes, prevention and control of HIV/AIDS. These products have been registered for quality, design, and model specifically for social marketing and have been approved for circulation in Vietnam by the competent authority.

3. Social marketing activities involve the use of commercial techniques (market-based activities) combined with non-market activities to create customer demand, ensure product availability, and facilitate easy access to social marketing products.

4. Distribution of social marketing products involves transportation, storage, purchase, and sale of social marketing products within the distribution system and ends only when the social marketing product is sold to the customer.

5. Promoting social marketing products involves providing promotional, advertising, and communication materials, as well as behavior change interventions to enhance understanding, acceptance, and use of social marketing products.

6. The social marketing management agency for condom and contraceptive devices and sexually transmitted disease prevention and control (hereinafter referred to as the Social Marketing Management Agency) is the agency or unit assigned by the Ministry of Health to manage social marketing activities.

7. The social marketing implementation entity for condom and contraceptive devices and sexually transmitted disease prevention and control (hereinafter referred to as the Social Marketing Implementation Entity) is the entity that wins the bid through tendering, ordering, or assignment according to Decision No. 39/2008/QĐ-TTg dated March 14, 2008 of the Prime Minister promulgating the tendering, ordering, and assignment regulations for public service provision using state budget funds and related guiding documents.

8. The social marketing product sales agent for condom and contraceptive devices and sexually transmitted disease prevention and control (hereinafter referred to as the Social Marketing Product Sales Agent) is a legal person or individual acting as a sales agent for social marketing products, having business registration and opening accounts at the State Treasury or commercial banks, directly selling social marketing products to end users.

Article 3. Sources of funds for implementing social marketing

1. State budget: Domestic capital, foreign capital (non-repayable aid, foreign non-governmental aid, ODA funds);

2. Revenue recovered from social marketing activities;

3. Contributions from organizations and individuals both within and outside the country;

4. Other legitimate sources of funds.

Chapter II

REGULATIONS ON SOCIAL MARKETING ACTIVITIES AND MANAGEMENT OF SOCIAL MARKETING FINANCES

Article 4. Content of Social Marketing

1. Selection of social marketing products

a) The Ministry of Health is the authority deciding on the list, types, quantities, and technical standards of social marketing products suitable for each specific stage.

b) The time frame for implementing social marketing should be consistent with the budget approved by the competent authority for the year.

2. Purchasing social marketing products The agency managing social marketing activities or units under state agencies assigned to implement social marketing are responsible for purchasing social marketing products:

a) For state budget sources, select suppliers according to the provisions of the Bidding Law, the Amended Bidding Law, and related guiding documents.

b) For foreign aid sources, conduct bidding to purchase social marketing products according to the donor's regulations; if the donor does not specify, follow the current state regulations on bidding and procurement.

c) Regarding product specifications, quality standards

- Responsible for determining the packaging and labeling specifications of social marketing products.

- Register the quality, style, and design of products specifically for social marketing and submit to the competent authority for approval to circulate in Vietnam.

3. Organizing social marketing activities

a) Selecting units to implement social marketing

- Method of selection Implement social marketing units through bidding, ordering, or assigning tasks according to Decision No. 39/2008/QĐ-TTg dated March 14, 2008, issued by the Prime Minister on the bidding, ordering, and assignment of tasks for providing public services funded by the state budget and related guiding documents.

- Conditions for selecting social marketing implementation units include:

+ Having legal entity status as prescribed by law;

+ Having storage facilities to store and preserve social marketing products;

+ Having sufficient distribution system capacity for selling social marketing products;

+ Having the ability to comply with and enforce sales mechanisms, revenue collection, and management supervision as stipulated by commercial laws and this Circular.

b) Costs of implementing social marketing

- Contents and levels of expenditure of the social marketing management agency or units under state agencies assigned to implement social marketing include: survey and evaluation costs, market research costs to support social marketing management; training organization, conference, seminar costs; product design and copyright registration costs; social marketing program and plan development costs; product quality inspection costs; promoting social marketing costs; annual and phase-wise monitoring and evaluation costs. Expenditure levels follow current financial expenditure regulations and commitments with donors.

- Contents of expenditure of social marketing implementation units include:

+ Product promotion purchase and production costs;

+ Label design and attachment costs for social marketing products to commercial goods;

+ Storage, transportation, and insurance costs for goods;

+ Import costs (if applicable);

+ Sales network commission costs (including agents and retail systems);

+ Administrative costs supporting social marketing activities;

+ Training and activity evaluation costs;

+ Taxes and fees as prescribed by law;

+ Communication and advertising costs for products (through radio, newspapers, events, billboards, posters);

+ Other legitimate expenses (if any).

Article 5. Valuation of Social Marketing Products

1. Retail prices and subsidy rates for each brand of product shall be issued in accordance with specific stages through the valuation council and decisions of the Ministry of Health. The valuation council includes participation from the Ministry of Finance and other relevant agencies.

2. For imported aid goods without unit prices, the Social Marketing Management Agency must organize an inventory and valuation according to the principles set forth in Clause 1 of this Article.

3. After being specified by the Ministry of Health, the retail price must be clearly printed on the packaging of each product before it is put into social marketing implementation.

Article 6. Framework Ratio of Social Marketing Costs

1. The ratio retained by the Social Marketing Implementation Unit to fulfill its tasks shall not exceed 70% of the retail price of social marketing products.

2. The ratio of sales revenue remitted to the state budget for all types of social marketing products shall not be less than 30% of the retail price of social marketing products.

3. Social Marketing Implementation Units have the right to independently utilize the entire amount of funds allocated for social marketing activities as stipulated in Clause 1 of this Article, based on ensuring the content and levels of expenditure prescribed in Clause 3 of Article 4 of this Circular.

4. In cases where units under state agencies (National Population and Family Planning General Department) are assigned the task of implementing social marketing, in addition to complying with the provisions of Clause 3 of this Article, when implementing new social marketing models carried out by state organizations, other support costs from the state budget shall be applied in accordance with Joint Circular No. 20/2013/TTLT-BTC-BYT dated February 20, 2013 of the Minister of Finance and the Minister of Health on the management and use of funds for the National Target Program on Population and Family Planning for the period 2012-2015.

Article 7. Management of Recovered Funds Remitted to the State Budget

1. Recovered funds remitted to the state budget consist of the total amount of sales revenue at the retail price multiplied by the number of products sold minus the actual expenses incurred for social marketing activities as prescribed.

2. Opening Accounts

a) The Ministry of Health shall open a dedicated account for depositing proceeds from the sale of social marketing products at the Central Treasury. For aid funds, depending on the requirements of the donor, the Ministry of Health may open an account at the Treasury or a commercial bank to facilitate social marketing.

b) Social Marketing Implementation Units shall open a deposit account at the Treasury or a commercial bank. Social Marketing Implementation Units shall deposit the proceeds from sales agents selling social marketing products directly into their own accounts at the Treasury or commercial bank without going through the Social Marketing Management Agency.

3. Submission of Sales Proceeds from Social Marketing Products

a) Sales agents of social marketing products must collect payment immediately upon sale. Sales agents of social marketing products must prepare monthly reports on the quantity of goods sold and corresponding revenue, while retaining relevant documents related to sales and collection for ease of inspection and control. On the first day of each month, sales agents of social marketing products must deposit the proceeds from the previous month's sales into the deposit account of the Social Marketing Implementation Unit at the Treasury or commercial bank. If the sales agent collects more than VND 10,000,000 in a month, they must submit that amount to the Social Marketing Implementation Unit before the first day of the following month.

b) On the fifth day of each month, Social Marketing Implementation Units are responsible for depositing sales proceeds into the dedicated account opened by the Ministry of Health at the Treasury or commercial bank and submitting consolidated sales reports from sales agents (reports on quantities sold and corresponding revenue) to the Social Marketing Management Agency - Ministry of Health (accompanied by a copy of the deposit receipt confirmed by the bank or treasury). By the tenth day of each month, the Ministry of Health is responsible for remitting the sales proceeds of social marketing products to the central budget.

Article 8. Provisions on handling inventory goods, expired products, and violations in social marketing activities.

1. For inventory goods, social marketing products that are not sold out according to the annual sales plan shall continue to be transferred for sale in the following year and included in the next year's sales plan.

2. Expired products, social marketing products that have exceeded their shelf life as indicated on the product label shall be handled in accordance with current laws governing the disposal and destruction of expired medicines.

Chapter III

PROVISIONS ON ESTABLISHING BUDGET PLANS, ACCOUNTING AND SETTLING

Article 9. Establishing plans and budget estimates

1. Annually, along with the time for establishing budget estimates, based on set objectives and specific indicators, based on international commitments under programs and projects approved by competent authorities, based on the implementation capacity of social marketing from the previous adjacent year, agencies and units assigned by the Minister of Health to lead the implementation of social marketing activities shall establish budget estimates for implementing social marketing activities and consolidate them into the unit’s budget estimate sent to the Ministry of Health for consideration and consolidation into the Ministry of Health’s plan and state budget estimate submitted to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and submission to the Government for approval by the National Assembly in accordance with the State Budget Law.

2. The revenue and expenditure budget must clearly specify the following contents:

a) Plan for receiving funds and goods for each source of capital (value and quantity of each type);

b) Sales plan, revenue collection plan, and plan for using collected revenues;

c) Plan for expenses to implement social marketing (product costs, distribution costs, promotional costs, management costs, market research costs, training, conferences, inspection and supervision costs, and other costs if any).

Article 10. Procedures for disbursing revenues collected

1. Based on the state budget estimate already approved by competent authorities; based on the sales, revenue collection, and procurement plans of social marketing implementing units and the social marketing management agency approved by supervising agencies, the Ministry of Finance will proceed to disburse funds from the state budget to continue implementing social marketing activities.

2. To receive timely funding, at the end of each quarter before, the social marketing management agency must send the following documents to the Ministry of Finance:

- A copy of the monthly payment vouchers deposited with the State Treasury.

- A detailed budget estimate table of expenditures expected to occur in the upcoming quarter requesting funding.

3. The procedures for disbursing funds are carried out in accordance with the current regulations on managing fund disbursement from the state budget.

Article 11. Accounting work

Social marketing management agencies and social marketing implementing units using aid must organize project accounting in accordance with the current accounting regulations.

Article 12. State budget accounting

1. For state budget capital allocated for implementing social marketing activities, the accounting process shall be conducted in accordance with the current provisions of the State Budget Law.

2. For aid capital and ODA capital used for implementing social marketing activities, the accounting process shall be conducted in accordance with the current provisions of Circular No. 225/2010/TT-BTC dated December 31, 2010, issued by the Minister of Finance, regarding the financial management system for non-reimbursable foreign aid included in state budget revenue and related legal documents.

Article 13. Settlement and Reporting

1. Annually, the Social Marketing Management Agency shall settle the budget in accordance with the current regulations of the State as stipulated in Decision No. 19/QD-BTC dated March 30, 2006 of the Minister of Finance on the Accounting System for Administrative and Public Services Units and Circular No. 185/2010/TT-BTC dated November 15, 2010 of the Minister of Finance guiding the amendment and supplementation to the Accounting System for Administrative and Public Services Units issued together with Decision No. 19/2006/QD-BTC dated March 30, 2006 of the Minister of Finance.

2. Quarterly, the social marketing implementing unit shall compile and prepare reports on the revenue from social marketing to be submitted to the Social Marketing Management Agency according to the model attached as Appendix No. 01 to this Circular.

3. At year-end, the social marketing implementing unit shall prepare a report on the implementation of social marketing activities during the year according to the model attached as Appendix No. 02 to this Circular and submit it to the Social Marketing Management Agency.

4. In the first quarter of the following year, the Ministry of Health shall compile and prepare a report on the implementation of social marketing activities and revenue submitted to the state budget of the previous year to be sent to the Ministry of Finance.

Chapter IV

IMPLEMENTATION

Article 14. Responsibilities of agencies and units

In addition to the responsibilities prescribed in Circular No. 225/2012/TT-BTC dated December 31, 2010 of the Minister of Finance on the Financial Management System for Non-Reimbursable Foreign Aid Included in the State Budget Revenue, the agencies and units participating in social marketing shall have the following responsibilities:

1. Responsibilities of the Ministry of Health

a) Annually, based on the set objectives and plans, the Ministry of Health shall direct the agencies and units managing and implementing social marketing to develop plans and budgets, consolidate them into the overall plan and budget to be sent to the Ministry of Finance and the Ministry of Planning and Investment for review and submission to the Government for approval;

b) Decide on the list of social marketing products suitable for each specific phase;

c) Set retail prices for social marketing products suitable for each specific phase;

d) Supervise and inspect the operation of the social marketing management agency and the social marketing implementing units in accordance with this Circular;

đ) Ensure the accuracy and timeliness of annual reports on the implementation of social marketing activities and the submission of state budget revenue;

e) Monthly, the Ministry of Health shall be responsible for depositing central government revenue from the sale of social marketing products into the state budget.

2. Responsibilities of the Ministry of Finance

a) Participate in the Pricing Council as prescribed in Clause 1, Article 5 of this Circular;

b) Based on the approved budget plan, the Ministry of Finance will allocate funds from the state budget to continue implementing social marketing activities;

c) Inspect and supervise the collection and submission of state budget revenue, the compliance with financial management systems of relevant agencies as prescribed in this Circular;

3. Responsibilities of the Social Marketing Management Agency

a) Based on the objectives, international commitments, and the revenue obtained annually from social marketing, establish plans and budgets for social marketing activities, including proposing lists of social marketing products suitable for each specific phase; propose retail prices and total costs for implementing social marketing for each product included in social marketing suitable for each brand and each specific phase, to be submitted to the Ministry of Health for consolidation into the overall plan and budget of the Ministry of Health;

b) Approve the annual plans of the social marketing implementing units;

c) Organize the purchase, transportation, and handover of social marketing products to the social marketing implementing units;

d) Select social marketing implementing units that have the capacity to implement social marketing for social marketing products;

đ) Sign contracts for providing services related to receiving, storing, transporting, and distributing social marketing products;

e) Sign declaration forms to confirm aid shipments for customs clearance procedures;

g) Supervise and inspect all stages of implementing social marketing activities of programs and projects;

h) Regularly compile and report progress on the implementation of social marketing activities of programs and projects to the Ministry of Health and the Ministry of Finance;

i) Implement financial settlement of aid programs and projects in accordance with current regulations;

k) Open a separate account at the State Treasury to receive proceeds from sales and submit to the state budget;

l) Quarterly, after consolidating receivables from social marketing implementing units according to contracts, the units responsible for managing social marketing activities shall deposit the entire amount received into the state budget account opened at the State Treasury.

4. Responsibilities of Social Marketing Implementing Units

a) Distribute social marketing products in accordance with the objectives, target groups, and ensure the schedule of programs and projects and in accordance with contracts;

b) Manage finances and goods in accordance with current laws on accounting and reporting systems;

c) Regularly quarterly, provide comprehensive, accurate, and timely reports on the distribution of social marketing products to project sponsors and the Social Marketing Management Agency;

d) Provide full information and data as required by project sponsors and the Social Marketing Management Agency for financial settlement of aid;

đ) Propose solutions to address issues arising outside the contract to project sponsors and the Social Marketing Management Agency in a timely manner;

e) Monthly, the social marketing implementing unit shall be responsible for depositing proceeds from the sale of social marketing products into the dedicated revenue account of the Ministry of Health opened at the State Treasury or commercial bank and submit consolidated sales reports from agents (reporting quantities sold and corresponding revenue) to the Social Marketing Management Agency - Ministry of Health (accompanied by a copy of the deposit receipt confirmed by the bank or treasury);

5. Responsibilities of Agents Selling Social Marketing Products: comply fully with the conditions stipulated in the contract between the Social Marketing Implementing Unit and the Agents Selling Social Marketing Products.

Article 15. Conducting inspections

The Ministry of Health shall periodically or unexpectedly carry out inspections on the planning, receipt, management, and use of various social marketing products for social marketing management agencies, social marketing implementing units, and units participating in social marketing activities to ensure compliance with commitments to sponsors and strict, effective, and lawful management in accordance with current laws. The Ministry of Finance shall conduct financial inspections of social marketing activities in accordance with current regulations.

Article 16. Reference Provisions

In cases where referenced documents in this Circular are replaced or amended, implementation shall be carried out in accordance with the replacing document or the amended document.

Article 17. Implementation Provisions

This Circular takes effect from October 20, 2013, and replaces Circular No. 27/1997/TC-VT dated May 23, 1997, issued by the Ministry of Finance on guiding the financial management regime for state capital circulation in social marketing activities involving condoms and contraceptive devices. Any difficulties encountered during implementation should be promptly reported to the Ministry of Health and the Ministry of Finance for study and appropriate amendments.

Any difficulties encountered during implementation should be promptly reported to the Ministry of Health and the Ministry of Finance for study and appropriate amendments./.