Circular No. 31/2023/TT-BTC Amending and supplementing some articles of Circular No. 02/2017/TT-BTC dated January 6, 2017, of the Minister of Finance guiding the management of financial resources for environmental protection services

CIRCULAR
Amending and supplementing certain Articles of Circular No. 02/2017/TT-BTC dated January 6, 2017, issued by the Minister of Finance guiding the management of financial resources for environmental protection programs

Circular No. 01/2017/TT-BTC of the Minister of Finance guiding the management of operating funds for environmental protection

environmental protection

Pursuant to the State Budget Law on June 25, 2015;

Pursuant to the Environmental Protection Law dated November 17, 2020;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 08/2022/NĐ-CP dated January 10, 2022 of the Government detailing certain provisions of the Law on Environmental Protection;

THE MINISTER OF FINANCE ISSUES THIS CIRCULAR TO AMEND AND SUPPLEMENT SOME PROVISIONS OF CIRCULAR NO. 45/2013/TT-BTC DATED APRIL 25, 2013 OF THE MINISTRY OF FINANCE ON GUIDELINES FOR MANAGEMENT, USE, AND DEPRECIATION OF FIXED ASSETS.

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

The Minister of Finance issues this Circular to amend and supplement certain Articles of Circular No. 02/2017/TT-BTC dated January 6, 2017, issued by the Minister of Finance guiding the management of financial resources for environmental protection programs (hereinafter referred to as Circular No. 02/2017/TT-BTC).

Article 1. Amending and supplementing certain Articles of Circular No. 02/2017/TT-BTC

1. Amending and supplementing Clause 1 of Article 4 as follows:

"1. Tasks funded from the central government budget:

As stipulated in Article 151 and point a, Clause 1, Article 153 of Decree No. 08/2022/NĐ-CP dated January 10, 2022, detailing certain provisions of the Law on Environmental Protection."

2. Amending and supplementing Clause 2 of Article 4 as follows:

"2. Tasks funded from local government budgets

As stipulated in Article 152 and point a, Clause 1, Article 153 of Decree No. 08/2022/NĐ-CP dated January 10, 2022, detailing certain provisions of the Law on Environmental Protection.

The specific division of tasks related to environmental protection funding among local levels of budget shall be determined by the People's Committee of the province and submitted to the People's Council at the same level for decision."

3. Amending and supplementing the name of Article 6 and some clauses thereof as follows:

a) Amending and supplementing the name of Article 6 as follows:

"Provisions on conditions for supporting projects to treat, rehabilitate, and restore polluted areas under the responsibility of the State according to the Law on Environmental Protection."

b) Amend and supplement Clause 1 as follows:

"1. Included in the list of polluted areas as decided by the Prime Minister."

c) Amend and supplement Clause 2 as follows:

"2. Content of the project has a recurring nature."

4. Amending Clause 4 of Article 9 as follows:

"The mechanism for financial autonomy of public service units in the field of financial support for environmental protection programs shall be implemented in accordance with Decree No. 60/2021/NĐ-CP dated June 21, 2021, of the Government detailing the mechanism for financial autonomy of public service units and the implementing guidelines for Decree No. 60/2021/NĐ-CP."

5. Amending and supplementing costs for preparing tasks and projects at Item 1 of Appendix No. 1 and Item 1 of Appendix No. 2 of Circular No. 02/2017/TT-BTC as follows:

"1. Costs for preparing tasks and projects: including costs for preparing task and project outlines; costs for collecting, surveying, sampling, and processing analytical samples for preparing task and project outlines (according to technical procedures if applicable); analyzing reference materials and survey results; selecting technical solutions, designing construction plans, calculating work volumes, and preparing cost estimates; convening review boards, seeking approval for reviews, and finalizing until approved by the competent authority.

a) For tasks and projects with economic and technical norms and budget unit prices approved by the competent authority: The cost estimate is based on volume (X) multiplied by the budget unit price.

b) For tasks and projects without economic and technical norms and budget unit prices: The cost estimate is calculated as a percentage of direct costs of the task or project; the specific rate is as follows:

For tasks and projects with implementation costs exceeding 50 billion VND, an additional 0.003% of the increased amount is added for every additional 1 billion VND.

For tasks and projects with implementation costs within the ranges specified in the table above, the interpolation method is applied as follows:

Where: Ki: Cost of preparing tasks and projects to be calculated (percentage); Ka: Upper limit cost of preparing tasks and projects (percentage); Kb: Lower limit cost of preparing tasks and projects (percentage); Gi: Cost of tasks and projects to be calculated (billion VND); Ga: Upper limit cost of tasks and projects (billion VND); Gb: Lower limit cost of tasks and projects (billion VND).

In cases where tasks and projects are prepared and approved in two stages (stage 1: developing and submitting for overall project approval; stage 2: preparing and submitting for technical design and budget approval), the budget for preparing tasks and projects will be allocated to each stage by relevant ministries and localities according to the percentages mentioned above.

The cost of preparing tasks and projects as a percentage of direct costs in the table above applies to all costs of preparing tasks and projects as specified; therefore, when preparing the budget, only the costs that the task or project must undertake should be included, not all costs listed if they are not required. Based on the content of the work, the volume of work to be performed, and current financial regulations, the budget for preparing tasks and projects should be submitted for approval by the competent authority.

2. For annual regular tasks (Monitoring activities; Inspection and supervision of environmental protection and climate change response; Communication, training, and capacity building on environmental protection and climate change response; dissemination and promotion of laws on environmental protection and climate change response; organizing and awarding prizes for environmental protection and climate change response to individuals, organizations, and communities as prescribed by law; Activities of the Management Board and the Office for Environmental Protection as decided by the competent authority; other regular tasks if any) and non-regular tasks (including major repairs, procurement of equipment, and other non-regular tasks if any): shall be implemented according to current regulations, without estimating preparation costs.

In cases where necessary tasks (if any) are approved by the competent authority and require preparation costs, these costs shall be calculated based on the specific volume of work and current financial expenditure regulations."

6. Amending and supplementing Appendices No. 3 and No. 4 of Circular No. 02/2017/TT-BTC as follows:

"Domestic expert leasing: In cases where tasks for state budget-funded environmental protection programs require leasing domestic experts, the organization responsible for the scientific and technological task shall provide detailed explanations to the advisory board for review and consideration, submitting the content of the work and the budget estimate for leasing experts to the competent authority for approval. The basis for preparing the budget estimate for leasing domestic experts and the expenditure level shall not exceed the level specified in Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015, issued by the Ministry of Labor, Invalids and Social Affairs, which sets the salary levels for domestic consulting experts as the basis for estimating the tender package for consulting services under time-based contracts using state funds.

Regarding the title, criteria for domestic consulting experts in the field of environmental protection as the basis for selecting experts and determining their salaries shall be issued by the Ministry of Natural Resources and Environment according to the guidance provided in Circular No. 02/2015/TT-BLDTBXH.

7. Amend and supplement Item 3 of Appendix No. 5 of Circular No. 02/2017/TT-BTC as follows:

"Transportation costs for labor and equipment from the unit's headquarters to the construction site (transportation outside the area where the task or project is implemented): The budget estimate shall be calculated based on the actual volume of work performed and the current expenditure regulations.

Article 2. Repeal certain phrases and clauses of Circular No. 02/2017/TT-BTC as follows:

1. Repeal Clause 4 of Article 6.

2. Remove the phrase "Additional pay" in the provisions regarding allowances and contributions based on salary in Items 1 and 2 of Appendix No. 05.

Article 3. Implementation Provisions

1. This Circular takes effect from July 11, 2023.

2. State budget expenditures for officials, civil servants, public employees, and workers related to salaries, wages, contributions, and other expenses for personnel as stipulated in this Circular shall be implemented according to current regulations until the competent authority decides to implement a new wage policy pursuant to Resolution No. 27-NQ/TW dated May 21, 2018, of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's Twelfth Congress on reforming the wage policy for officials, civil servants, public employees, armed forces, and workers in enterprises.

3. During implementation, if the legal normative documents cited for application in this Circular are amended, supplemented, or replaced, they shall be applied according to those amended, supplemented, or replaced documents.

4. During the implementation process, if there are difficulties or obstacles, relevant agencies and units shall promptly report to the Ministry of Finance for examination and specific guidance.