Circular No. 31/2015/TT-BTC stipulates the preparation of budgets, management, use, and settlement of funds supported by the State budget for organizations assigned or authorized by the Ministry of Foreign Affairs to perform tasks of selecting, introducing, and managing Vietnamese workers working for foreign organizations and individuals in Vietnam.

CIRCULAR

Regulations on the preparation of budgets, management, use, and settlement of funds supported by the State budget for organizations assigned or authorized by the Ministry of Foreign Affairs to perform tasks of selecting, introducing, and managing Vietnamese workers working for foreign organizations and individuals in Vietnam.

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

Based on Article 12 of Decree No. 75/2014/NĐ-CP dated July 28, 2014 of the Government detailing the implementation of certain provisions of the Labor Code regarding the recruitment, management of Vietnamese workers working for foreign organizations and individuals in Vietnam.

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The Minister of Finance issues this Circular regulating the preparation of budgets, management, use, and settlement of funds supported by the State budget for organizations assigned or authorized by the Ministry of Foreign Affairs to perform tasks of selecting, introducing, and managing Vietnamese workers working for foreign organizations and individuals in Vietnam.

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 regulates the preparation of budgets, management, use, and settlement of funds supported by the State budget for organizations assigned or authorized by the Ministry of Foreign Affairs to perform tasks of selecting, introducing, and managing Vietnamese workers (hereinafter referred to as workers) working for foreign organizations and individuals specified in Points a, b, c, and d Clause 2 Article 2 of Decree No. 75/2014/NĐ-CP dated July 28, 2014 of the Government.

At the proposal of the Director of the Administrative and Public Financial Affairs Department,

The Ministry of Foreign Affairs and units assigned or authorized by the Ministry of Foreign Affairs to perform tasks of selecting, introducing, and managing workers working for foreign organizations and individuals in Vietnam.

Article 1. Scope of Regulation

Article 3. Principles for budget allocation, management, and use of funds

Article 2. Applicability

1. Funds for performing tasks of selecting, introducing, and managing workers working for foreign organizations and individuals in Vietnam, guaranteed by the central budget, shall be allocated within the annual budget for regular activities of the Ministry of Foreign Affairs.

2. Funds supporting the work of selecting, introducing, and managing workers working for foreign organizations and individuals in Vietnam must be used for their intended purpose, in accordance with regulations, and in compliance with this Circular.

Article 4. Contents and Levels of Expenditure

Funds supported from the state budget for units assigned or authorized by the Ministry of Foreign Affairs to perform tasks of selecting, introducing, and managing workers working for foreign organizations and individuals in Vietnam shall be expended according to the following contents and levels of expenditure:

1. For direct expenditures to perform tasks of selecting, introducing, and managing workers:

a) Salaries and allowances for those directly responsible for performing the work of selecting, introducing, and managing workers: Implemented in accordance with Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary systems for civil servants, public officials, and members of the armed forces. Contributions based on salaries are implemented in accordance with current regulations;

b) Wages for hiring labor: Implemented in accordance with labor contracts signed with workers in accordance with the Labor Code and related guiding documents;

c) Expenditures for organizing summary and final meetings on the work of selecting, introducing, and managing workers; travel expenses for domestic work trips: Implemented in accordance with current regulations of competent authorities on expenditures for organizing meetings for state agencies and public service units;

d) Expenditures for organizing meetings to enhance knowledge about the Party, knowledge serving diplomacy, propaganda, and information about the policies of the Party and the State for workers: Applied in accordance with current regulations of competent authorities on expenditures for organizing meetings for state agencies and public service units;

đ) Expenditures for training and improving skills for staff engaged in the work of selecting, introducing, and managing workers: Implemented in accordance with current regulations of the Ministry of Finance on the management and use of training and development funds for state civil servants;

e) Expenditures for rewarding civil servants and public officials directly involved in the work of selecting, introducing, and managing workers: Implemented in accordance with current reward expenditure regulations;

g) Expenditures for providing clothing support to staff who frequently have to meet and work with foreign organizations and individuals: Amount of expenditure 2,000,000 VND/person/year;

h) Expenditures for hosting foreign organizations and individuals and domestic guests related to the work of selecting, introducing, and managing workers; if it is deemed necessary to host guests related to the work of selecting, introducing, and managing workers during a trip to a local area, prior approval from the head of the unit is required before implementation: The amount of expenditure is implemented in accordance with current regulations of competent authorities on expenditures for hosting foreign guests visiting Vietnam and domestic hospitality;

i) Expenditures for diplomatic gifts to foreign offices and organizations in Vietnam on special occasions (on the national day of the other country or the establishment of bilateral relations), gifts to heads of offices and organizations at the end of their term and returning home: Implemented in accordance with current regulations of the Ministry of Finance on expenditures for hosting foreign guests visiting Vietnam;

k) Expenditures for public services; purchase of office supplies; information, propaganda, and communication; rental and other expenditures aimed at protecting the legitimate rights of Vietnamese workers (if any): Based on valid and legal invoices and receipts, in accordance with current regulations and within the scope of the annual state budget-supported funds.

i) Expenditure on foreign gifts for foreign offices and organizations in Vietnam on certain special occasions (on the national day of the other country or the anniversary of the establishment of bilateral relations), and gifts for office representatives and organization heads at the end of their term and return to their home country: To be implemented in accordance with the current regulations of the Ministry of Finance regarding the reception system for foreign guests working in Vietnam;

k) Expenditure on public services; expenditure on purchasing office supplies; expenditure on information, propaganda, and communication; expenditure on renting and other expenses aimed at protecting the legitimate rights and interests of Vietnamese workers (if any): Based on valid and lawful invoices and expense vouchers, in accordance with the current regulations and within the scope of annual state budget support funds;

l) For procurement and regular maintenance of equipment and assets directly serving the tasks of selecting, introducing, and managing workers: According to the annual budget estimate allocated by the competent authority. In cases where procurement requires tendering, it shall be carried out in accordance with current regulations on tendering for the acquisition of assets to maintain the regular operation of agencies and units.

m) In addition to the expenditure levels specified above, for public institutions entrusted or authorized to carry out tasks of selecting and managing workers, based on the internal financial management regulations of the unit, higher expenditure levels may be applied from the unit's regular operating funds. Enterprises authorized by the Ministry of Foreign Affairs to manage workers may apply higher expenditure levels based on the production and business characteristics of the unit, with the excess expenditure being accounted for as part of the enterprise's general production and business costs in accordance with the law.

2. In cases where certain expenditures serve the tasks of selecting, introducing, and managing workers but cannot be separated into individual expense receipts such as electricity bills, water bills, telephone bills, environmental sanitation fees, etc., these expenses shall be allocated according to the principle of cost distribution appropriate to the nature of each business sector within the unit.

Article 5. Establishing budgets, allocating, implementing, and settling accounts for expenses

The preparation, management, and settlement of state budget funds supporting the tasks of selecting, introducing, and managing workers employed by foreign organizations and individuals in Vietnam shall be carried out in accordance with the State Budget Law and related guiding documents. This Circular provides additional guidance tailored to the specific circumstances of units entrusted or authorized by the Ministry of Foreign Affairs to carry out the tasks of selecting, introducing, and managing workers employed by foreign organizations and individuals in Vietnam as follows:

1. Each year (at the time stipulated for budget preparation), units entrusted or authorized by the Ministry of Foreign Affairs to carry out the tasks of selecting, introducing, and managing workers employed by foreign organizations and individuals in Vietnam shall base their budget estimates on the contents and expenditure levels specified in this Circular and submit them to the Ministry of Foreign Affairs for consolidation and submission to the competent authority.

2. After receiving the budget allocation from the competent authority, the Ministry of Foreign Affairs shall draft a plan for allocating the funds (including detailed explanations of the basis for budget allocation for each unit entrusted or authorized by the Ministry of Foreign Affairs to carry out the tasks) and send it to the Ministry of Finance for review in accordance with the regulations.

For units authorized by the Ministry of Foreign Affairs to carry out the tasks of selecting, introducing, and managing workers employed by foreign organizations in Vietnam but not belonging to the organizational structure of the Ministry of Foreign Affairs, the Ministry of Foreign Affairs shall enter into responsibility contracts with these units, accompanied by the allocated budget estimates (divided by quarter). Based on the allocated budget estimates, the Ministry of Foreign Affairs shall proceed with the National Treasury to make payments to the units. Upon the request of the Ministry of Foreign Affairs, the National Treasury shall promptly settle the funds for the units.

3. The Ministry of Foreign Affairs shall be responsible for consolidating and settling the budget funds with the state budget in accordance with the regulations.

4. Any budget funds allocated for the tasks of selecting, introducing, and managing workers employed by foreign organizations and individuals in Vietnam that remain unallocated at the end of the year shall be returned to the state budget by the Ministry of Foreign Affairs and shall not be used for other purposes.

Article 6. Implementation Organization

1. This Circular takes effect from May 1, 2015, and applies from the 2015 fiscal year, replacing Circular No. 57/2005/TT-BTC dated July 15, 2005, issued by the Ministry of Finance, guiding the management, use, and settlement of funds supported by the state budget for organizations designated to perform the task of managing Vietnamese workers employed by foreign organizations and individuals in Vietnam, and Circular No. 171/2012/TT-BTC dated October 22, 2012, amending and supplementing certain provisions of Circular No. 57/2005/TT-BTC.

For Employment Service Centers established by the Minister of Labor, Invalids, and Social Affairs or the Chairman of the People's Committee of provinces and centrally-administered cities and entrusted with the tasks of selecting, introducing, and managing Vietnamese workers employed by foreign organizations and individuals as defined in Point d Clause 2 Article 2 of Decree No. 75/2014/NĐ-CP dated July 28, 2014, of the Government, if there is any state budget support (if applicable), it shall be implemented in accordance with the mechanism for supporting regular operational expenses for public service units as provided by law.

2. During implementation, if any issues arise, they should be reported by the Ministry of Foreign Affairs and relevant units to the Ministry of Finance for research and appropriate supplementation or amendment./.