Circular No. 36/2009/TT-BTC guiding the implementation of certain provisions of Decree No. 115/2008/NĐ-CP dated November 14, 2008 amending and supplementing some articles of Decree No. 143/2003/NĐ-CP dated November 28, 2003 of the Government detailing the implementation of certain provisions of the Ordinance on Exploitation and Protection of Irrigation Works.

CIRCULAR

Guidelines for Implementing Certain Provisions of Decree No. 115/2008/NĐ-CP dated November 14, 2008 Amending and Supplementing Certain Provisions of Decree No. 143/2003/NĐ-CP dated November 28, 2003 of the Government on Detailed Regulations for Implementation of Certain Provisions of the Ordinance on Exploitation and Protection of Irrigation Works

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Pursuant to the 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;

Pursuant to Decree No. 115/2008/NĐ-CP dated November 14, 2008 of the Government amending and supplementing certain provisions of Decree No. 143/2003/NĐ-CP dated November 28, 2003 of the Government on detailed regulations for implementation of certain provisions of the Ordinance on Exploitation and Protection of Irrigation Works (hereinafter referred to as Decree No. 115/2008/NĐ-CP);

The Ministry of Finance guides the collection of irrigation fees, confirmation of areas exempted from and not exempted from irrigation fees, the preparation of budgets, disbursement, settlement, and final accounting of subsidy funds for exempted irrigation fees; financial support for the implementation of debt clearance and losses due to objective reasons for units responsible for managing, exploiting, and protecting irrigation works as follows:

I. LEVELS OF IRIGATION FEES.

1. Levels of irrigation fees and water charges for irrigation works funded by state budget capital (hereinafter referred to as state budget-funded works) are prescribed in Clause 1 and 2 of Article 19 amended by Clause 1 of Article 1 of Decree No. 115/2008/NĐ-CP.

Provincial People's Committees shall base their decisions on specific conditions of irrigation works and related activities to determine specific levels of collection as stipulated in Sub-item 5, Sub-item 7, and Sub-item 8 of Point d, Clause 1 of Article 19 amended by Clause 1 of Article 1 of Decree No. 115/2008/NĐ-CP.

Provincial People's Committees shall base their decisions on the structure of the irrigation works system and guidelines from the Ministry of Agriculture and Rural Development to define the position of the head canal gate of organizations using water as the basis for determining the scope of irrigation fees payable according to state regulations linked with responsibility and operational costs of irrigation works management organizations and the scope of service fees for water extraction with responsibility for managing and repairing the internal canal system of water-using cooperative organizations.

2. Levels of irrigation fees for irrigation works funded by non-state budget capital or partially by state budget capital (hereinafter referred to as non-budget-funded works) are prescribed in Clause 4 of Article 19 amended by Clause 1 of Article 1 of Decree No. 115/2008/NĐ-CP. These levels are agreed upon between the management and exploitation units of irrigation works and water users. Management and exploitation units of irrigation works prepare reports on area and agreed fee levels to send to the Department of Finance and the Department of Agriculture and Rural Development for review. The Department of Finance, in conjunction with the Department of Agriculture and Rural Development, bases its review on the actual investment capital for construction of irrigation works, area, irrigation and drainage methods, and operational costs of irrigation works to approve the agreed irrigation fee levels for each irrigation work submitted by the provincial People's Committee.

3. Determination of irrigation fee levels: Provincial People's Committees base their decisions on the structure of the irrigation works system; irrigation and drainage procedures and methods; cultivated land area for irrigation and drainage to determine the basis for setting irrigation fee levels, exemptions, and preparing subsidy budgets for exempted irrigation fees.

4. Based on local socio-economic conditions and characteristics of the irrigation works system, provincial People's Committees set maximum service fees for water extraction from the head canal gate to the field surface (internal canal) by water-using cooperative organizations and other individuals and organizations using water. Agreed service fees for water extraction must not exceed the maximum level set by the provincial People's Committee.

II. OBJECTS, SCOPE OF EXEMPTION FROM IRIGATION FEES AND FUNDS FOR IMPLEMENTATION.

1. Objects exempted from irrigation fees:

Households and individuals engaged in agricultural, forestry, aquaculture, and salt production.

2. Scope of exemption from irrigation fees:

The scope of exemption from irrigation fees is prescribed in Point a, Clause 5 of Article 19 amended by Clause 1 of Article 1 of Decree No. 115/2008/NĐ-CP; specifically, it includes the land and water surface area used for agricultural, forestry, aquaculture, and salt production, including the following areas:

- Land and water surface area allocated by the state to households and individuals;

- Land and water surface area inherited, given, or gifted;

- Legally transferred land and water surface area by households and individuals;

- Land and water surface area allocated or tendered for use by families and individuals for public welfare purposes managed by localities at 5%.

The total land and water surface area mentioned above for each household or individual must be within the limit of agricultural land allocation to qualify for exemption from irrigation fees. Any excess area beyond the limit of agricultural land allocation will not be exempted from irrigation fees.

In areas with difficult economic and social conditions as defined by the Government, all land and water surface areas mentioned above are exempted from irrigation fees regardless of whether they are within or exceed the limit of agricultural land allocation.

For land and water surface areas received through contractual agreements from enterprises, forest farms, and agricultural farms, these areas do not fall within the scope of exemption from irrigation fees.

3. Organizations subsidized by the budget for exempted irrigation fees:

Units responsible for managing and operating irrigation works (hereinafter referred to as irrigation management units) performing tasks of supplying water for irrigated areas exempted from irrigation fees are subsidized by the budget for exempted irrigation fees, including:

3.1. State-owned companies, limited liability companies wholly owned by the state with 100% capital, joint-stock companies, and other companies participating in the management and operation of irrigation works with business registration licenses in accordance with the law.

3.2. Public organizations and units assigned by the state to manage and operate irrigation works, including: Irrigation Works Management and Operation Centers, Irrigation Works Management and Operation Boards, Irrigation Works Management and Operation Stations.

3.3. Cooperative organizations using water: Water management boards, water route organizations, irrigation teams, water usage associations, water usage associations, agricultural cooperatives, cooperative groups established or approved for establishment by competent authorities, or having business registration permits, or having their operational regulations and charters approved by member congresses. The authority responsible for establishing or approving establishment is the People's Committee at the district level. The People's Committee at the district level may delegate to the People's Committee at the commune level where the main office of the organization is located to make decisions on establishment or approval of establishment.

3.4 Other organizations assigned tasks for managing and operating water conservancy works by competent authorities.

4. Level of exemption from water resource fees: as stipulated in sub-item b point 5 Clause 1 Article 19 amended in Clause 1 Article 1 Decree No. 115/2008/NĐ-CP.

5. Level of compensation for exemption from water resource fees: As provided in point a and b Clause 2 Article 19a added in Clause 2 Article 1 Decree No. 115/2008/NĐ-CP.

6. Sources of funds for compensation due to exemption from water resource fees:

6.1 The central budget provides funding for exempting water resource fees for central irrigation management units at 100% of the exempted water resource fees and supports provincial budgets to cover the exempted water resource fees for local irrigation units according to the following levels:

- For provinces and centrally-administered cities receiving supplementary balanced transfers from the central budget, support is provided at 100% of the exempted water resource fees as stipulated in Clause 1 Article 19 amended in Clause 1 Article 1 Decree No. 115/2008/NĐ-CP. Specifically, for water resource fees collected based on agreements, the maximum support level is 1.2 times the calculated amount based on state-funded water conservancy projects. Any excess over 1.2 times must be covered by the local budget. For compensation and reduction of water resource fees due to natural disasters causing crop failures as stipulated in Decree No. 143/2003/NĐ-CP, the local budget will provide compensation.

- For provinces and centrally-administered cities with revenue transferred to the central budget below 50%, support is provided at 50% of the exempted water resource fees as stipulated in Decree No. 115/2008/NĐ-CP. Specifically, for water resource fees collected based on agreements, the support level cannot exceed 1.2 times the calculated amount based on state-funded water conservancy projects. If localities have significant additional revenues that can fully cover the compensation for exempted water resource fees, the central budget will not provide support.

- For localities experiencing budget shortfalls due to objective reasons or small increases in revenue, after utilizing 50% of the increased local budget revenue and 50% of the local budget reserve allocated by the Prime Minister for compensating exempted water resource fees, if there is still a shortfall, the central budget will provide support for the difference.

6.2 Local budget provides funding for exempting water resource fees:

- For provinces and centrally-administered cities with revenue transferred to the central budget of 50% or more, the local budget provides 100% of the exempted water resource fees for local irrigation management units.

- For provinces and centrally-administered cities with revenue transferred to the central budget less than 50%, the local budget provides 50% of the exempted water resource fees for local irrigation management units.

- The local budget compensates the difference between the actual exempted water resource fees and the central budget support (maximum 1.2 times) for cases where water resource fees are collected based on agreements.

III. PROCEDURES, FORMS, AUTHORITY FOR DECIDING THE AREA OF LAND EXEMPT FROM WATER RESOURCE FEES.

1. Procedures for confirming eligible entities and area of land exempt from water resource fees:

1.1 Irrigation management units cooperate with People's Committees at communes, wards, and towns based on cadastral maps, water supply methods, irrigation, drainage, and water supply contracts between irrigation management units and organizations, households, and individuals to compile lists of eligible entities and areas of land exempt from water supply, irrigation, and drainage fees according to the model specified in the attached Circular.

1.2 The People's Committee at the district level where the exempted entity resides confirms the list compiled by the irrigation management unit.

1.3 After compiling the list, the irrigation management unit prepares a file for exemption from water resource fees to submit to the competent authority for review and decision.

1.4 Determination of the area exempt from water resource fees includes both areas irrigated and drained by water conservancy projects funded by the state budget and those outside the state budget, which must be completed before June 30, 2009. Annually, if there are changes in the area of land or water surface exempt from water resource fees, the People's Committee of the province or centrally-administered city issues a decision to adjust and supplement.

2. Authority to decide the area exempt from water resource fees:

2.1 The Ministry of Agriculture and Rural Development for areas of irrigation, drainage, and water supply for central irrigation management units.

2.2 The People's Committee of the province or centrally-administered city for areas of irrigation, drainage, and water supply for local irrigation management units.

3. Documents to submit to the competent authority for deciding the area exempt from water resource fees include:

3.1 A proposal from the irrigation management unit requesting issuance of a decision on the area exempt from water resource fees;

3.2 A list of areas of irrigation, drainage, and water supply by household within the jurisdiction, confirmed by the People's Committee at the district or town level;

3.3 Contracts (or ledgers) for irrigation, drainage, and water supply between irrigation management units and water users (cooperatives, associations, etc.), and individual water users.

The list of areas of irrigation, drainage, and water supply attached to the decision of the People's Committee of the province or centrally-administered city serves as the basis for assigning plans or orders to irrigation management units; it is also the basis for government agencies to monitor the provision of irrigation, drainage, and water supply services by irrigation management units; and it is the basis for preparing the budget for compensating exempted water resource fees for irrigation management units.

IV. ESTABLISHMENT AND ASSIGNMENT OF PROJECTIONS.

1. Subjects for budget preparation:

Consists of water management units specified in Point 3, Section II of this Circular, specifically as follows:

1.1. Water management units that are state-owned companies, state-owned limited liability companies with one member, public service organizations with income established by competent authorities: Prepare plans for irrigation, drainage, and water supply according to each method of irrigation and drainage, prepare budget estimates for subsidies due to exemption from water resource fees, and other support costs, report to the competent authority to assign the plan. The budget estimates of these units must be accompanied by explanations suitable for the characteristics of each unit.

- For water management units under provincial management, send the budget estimate to the Department of Agriculture and Rural Development and the Department of Finance for consolidation and reporting to the People's Committee of the province or centrally-administered city.

- For central-level water management units, report to the Ministry of Agriculture and Rural Development and the Ministry of Finance for consolidation of the central government budget estimate.

1.2. For water management units under district management, joint-stock companies, and units managing projects outside the budget: Prepare plans for irrigated area, drainage, and water supply according to each method of irrigation and drainage exempt from water resource fees, and prepare budget estimates for state budget subsidies for the exempted water resource fees, submit to the District Agricultural Office (or Economic Office) and the District Finance Office for consolidation and reporting to the District People's Committee.

1.3. For cooperative organizations using water that manage part of the works within the water conservancy system managed by state-owned companies, state-owned limited liability companies with one member, and public service organizations with income established by the State, the budget estimate of the water user cooperatives shall be submitted to the relevant water management units for inclusion in the overall plan.

2. Method of preparing budget estimates:

The method of preparing budget estimates for financial support due to exemptions from water resource fees as prescribed by the State Budget Law and guiding documents.

Some notes when preparing the budget:

a) When preparing budget estimates, it must be based on the area (or cubic meters of water) according to each method of irrigation and drainage in accordance with the exemption from water resource fees approved by the People's Committee of the province or centrally-administered city.

b) The budget estimate for subsidies due to exemptions from water resource fees is a component of the financial plan of water management units. Depending on the organizational model of the water management units, the financial plan is prepared according to current regulations of the State.

2. The training and insurance budgets shall be submitted to the superior management agency mentioned in Clause 3 of this Article for consolidation.

3.1. The District Agricultural Office (or Economic Office) consolidates the budget estimates for subsidies due to exemptions from water resource fees of units under district management to report to the District People's Committee and submit to the Department of Finance and the Department of Agriculture and Rural Development for inclusion in the local budget estimate.

3.2. The Department of Finance takes the lead in coordinating with the Department of Agriculture and Rural Development to consolidate the budget estimates for subsidies due to exemptions from water resource fees of local water management units, including the budget estimates for subsidies due to exemptions from water resource fees of water management organizations under district management. (according to Form No. 1 and No. 2 attached to this Circular) to report to the People's Committee of the province or centrally-administered city.. The budget estimate for exemptions from water resource fees is divided into budget estimates for budget-funded works and non-budget-funded works, and simultaneously divided according to the central government budget guarantee and the local government budget guarantee.

a) For localities receiving full or 50% subsidies for exemptions from water resource fees from the central government budget, the People's Committee of the province or centrally-administered city consolidates and reports to the Ministry of Finance and the Ministry of Agriculture and Rural Development to request central government support.

b) For localities not receiving or partially receiving subsidies for exemptions from water resource fees from the central government budget, the budget estimate for subsidies due to exemptions from water resource fees from the local government budget is consolidated and included in the local government budget estimate for approval by the Provincial People's Council and reported to the Ministry of Finance.

3.3. The Ministry of Agriculture and Rural Development consolidates the budget estimates of central-level water management units and sends them to the Ministry of Finance for consolidation.

3.4. The Ministry of Finance consolidates the budget estimates for subsidies due to exemptions from water resource fees of central-level water management units and localities into the central government budget estimate for reporting to the Government for submission to the National Assembly for approval.

3.5. After the state budget is approved by the National Assembly, the Ministry of Finance allocates subsidy levels and support levels to the Ministry of Agriculture and Rural Development and localities.

4. Allocation of budget estimates to water management units subject to planning allocation:

4.1. Based on the local government budget approved by the Provincial People's Council and the notification of financial support subsidies for exemptions from water resource fees from the Ministry of Finance, the People's Committee of the province or centrally-administered city implements the allocation of budget estimates to the Department of Agriculture and Rural Development and the target financial subsidies for exemptions from water resource fees to the district budget.

The Department of Agriculture and Rural Development leads and coordinates with the Department of Finance to allocate financial subsidies for exemptions from water resource fees to each local water management unit as stipulated in Point 1.1, Section IV of this Circular.

4.2. Based on the decision of the People's Committee of the province or centrally-administered city regarding financial support for exemptions from water resource fees, the District People's Committee allocates the budget estimate for financial support to the District Agricultural Office (or Economic Office). After reaching a consensus with the District Finance Office, the District Agricultural Office allocates the budget estimate to water management units under district management.

4.3. Based on the national government budget approved by the National Assembly and the notification from the Ministry of Finance, the Ministry of Agriculture and Rural Development assigns plans to central-level water management units.

The allocation of budget estimates must be completed before December 31 of the year preceding the planning year.

5. Ordering water management services:

For water management units (including units managing projects outside the budget) subject to ordering water management services, the People's Committee of the province or centrally-administered city or delegates subordinate agencies to sign service ordering contracts with water management units in accordance with the law. Service ordering contracts must be completed before December 31 of the year preceding the planned year.

Water management companies sign contracts with cooperative organizations managing parts of the works within the system managed jointly by the company and the cooperative.

6. Reporting system:

6.1. For units assigned the budget estimate.

At the end of the year, the unit assigned the budget estimate must report on the implementation of the budget estimate to the agency assigning the budget estimate and the financial authority (the Ministry of Finance for central water management units, the Department of Finance for provincial-level water management units, and the Financial Office for district-level water management units assigned the budget estimate).

The report on the implementation of the budget estimate serves as the basis for settling accounts for the financial support provided to exempt water resource fees for agricultural water management units.

6.2. For units receiving orders:

At the end of the year, the ordering agency and the unit receiving the order must prepare a contract termination record. The contract termination record serves as the basis for the ordering agency to settle and finalize the funds for the unit receiving the order and for the ordering agency to finalize the funds provided by the state budget to offset exempted water resource fees.

V. ISSUANCE, PAYMENT, AND FINALIZATION OF FUNDS FOR OFFSETTING EXEMPTED WATER RESOURCE FEES.

1. Issuance of funds for exempted water resource fees for water management units:

a) Based on the assigned budget estimate, the water management unit prepares a quarterly budget estimate and submits it to the financial authority for issuance purposes. Central water management units submit to the Ministry of Finance, provincial-level water management units to the Department of Finance, and district-level water management units to the Financial Office.

b) The issuance of funds shall be carried out in accordance with the State Budget Law, Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law, and related guiding documents. Specifically, as follows:

- The issuance of central government funds to offset exempted water resource fees for localities and provincial government funds to offset exempted water resource fees for district governments shall be considered as targeted support.

- Issuance of funds to offset exempted water resource fees for water management units assigned plans: Based on the approved state budget estimate and the water management unit's budget estimate, the financial authority issues funds to the water management unit twice a year, 60% at the beginning of the first quarter and 40% at the beginning of the third quarter. The issuance is done through payment orders.

2. Payment of funds for exempted water resource fees for water management units under order contracts:

Based on the order contract signed between the ordering agency and the unit receiving the order, the financial authority pays funds to the unit receiving the order. After signing the order contract, the ordering agency temporarily advances 50% of the contract funds to the unit receiving the order. After reporting on the mid-year implementation of the contract, the ordering agency advances an additional 40% of the contract funds, and the remaining 10% is paid after the contract is terminated.

For cooperative groups using water that are partially managing parts of the irrigation system managed by the company, the company implements advances and payments of funds to the water-using cooperative groups according to the contract signed between both parties. The advance payment ratio is based on the ratio of funds advanced and paid by the state budget to the company.

3. Finalization of funds for offsetting exempted water resource fees:

The finalization of financial funds for offsetting exempted water resource fees shall be carried out in accordance with current regulations. Water management units must have complete supporting documents for settlement and finalization of financial assistance such as: Irrigation, drainage, and water supply contracts between the water management unit and water users, acceptance records of irrigated, drained, and supplied areas; contract termination records for irrigation, drainage, and water supply contracts with units receiving orders.

Districts must finalize with the provincial budget the subsidy for offsetting exempted water resource fees according to the program target finalization provisions of the State Budget Law.

For localities receiving subsidies from the central budget, provinces and centrally-administered cities must report the finalization of subsidies according to the program targets stipulated in the State Budget Law to the central budget.

Annually, the Ministry of Agriculture and Rural Development coordinates with the Ministry of Finance to organize the inspection and approval of the offset funds due to exempted water resource fees for central water management units. People's Committees of provinces and centrally-administered cities are responsible for organizing the inspection and approval of the offset funds due to exempted water resource fees for water management units as specified in Point 3, Section II of this Circular (excluding central water management units). The inspection and approval of these offset funds are conducted concurrently with the approval of the annual financial reports of water management units.

VI. FINANCIAL SUPPORT FOR ELIMINATING OVERDUE WATER RESOURCE FEES AND LOSSES DUE TO EXTERNAL FACTORS.

1. Recipients of support for eliminating overdue water resource fees and losses due to external factors:

State-owned companies and limited liability companies wholly owned by the state engaged in the management and operation of irrigation works.

2. Time frame for considering elimination of overdue water resource fees and losses due to external factors: Overdue water resource fees and losses due to external factors arising up to December 31, 2007.

3. Sources of the state budget for financial support for eliminating overdue water resource fees and losses due to external factors:

- The central government budget supports companies managing and operating central irrigation works.

- Local government budgets support companies managing and operating irrigation works under the People's Committee of the province and the amount of debt write-offs decided by the provincial People's Committee to exempt or reduce for certain entities. In cases where local government budgets face difficulties and lack funding sources for support, the provincial People's Committee must report to the Ministry of Finance for consolidation and reporting to the Prime Minister for consideration and decision.

4. Authority to decide on the elimination of overdue water resource fees, losses due to external factors, and the level of support:

- The Ministry of Agriculture and Rural Development decides on the elimination of overdue water resource fees, losses due to external factors, and the level of support for companies managing and operating central irrigation works after obtaining written comments from the Ministry of Finance.

The People's Committees of provinces and centrally governed cities shall decide on the write-off of overdue water resource fees, losses due to objective reasons, and the level of support for local water resource management and exploitation companies.

5. Duration of Support:

Depending on the state budget balance capacity, the support may be implemented in the years 2008 and 2009.

The disbursement of the support for the write-off of overdue water resource fees and losses due to objective reasons to water resource management and exploitation companies shall be carried out through payment orders according to current regulations.

6. Procedures for Support:

6.1 For overdue water resource fees:

a) Water resource management and exploitation companies shall base their assessment on the overdue water resource fees of water users up to December 31, 2007, and classify the causes of the arrears:

- Arrears due to economic difficulties;

- Arrears due to intentional non-payment;

- Waived water resource fees that have been decided to be exempted by the People's Committee of the province or centrally governed city but not yet provided to water resource management and exploitation companies;

- Other causes of arrears.

b) Documentation for requesting the write-off of overdue water resource fees and compensation:

- A request for the write-off of overdue water resource fees and compensation for waived fees;

- Financial reports up to December 31, 2007;

- Detailed lists of water resource fee arrears by each user and year;

- Analysis of the causes of overdue water resource fees.

c) Based on the report of overdue water resource fees from water resource management and exploitation companies, the Department of Finance shall lead and coordinate with the Department of Agriculture and Rural Development to verify the causes of arrears and report to the Chairman of the People's Committee of the province or centrally governed city for consideration and decision. For central water resource management and exploitation companies, the Ministry of Agriculture and Rural Development shall lead and coordinate with the Ministry of Finance to verify and decide on the level of support.

In cases of intentional non-payment, water resource management and exploitation companies must take all measures to recover the debt, including compulsory measures.

6.2 For losses due to objective reasons:

a) Losses determined to be due to objective reasons include: losses caused by natural disasters, enemy actions, storms, floods, fires, pests, and policy changes.

b) For losses due to subjective reasons, water resource management and exploitation companies must determine the responsibility of related collectives and individuals and require them to compensate according to current laws. Any difference between the amount of loss and the compensation received from collectives and individuals, the water resource management and exploitation companies shall prepare a request for support to offset the loss and report it to the competent authority for consideration and decision.

c) Documentation for requesting compensation for losses due to objective reasons:

- A proposal from the water resource management and exploitation company;

- Financial reports of the water resource management and exploitation company up to December 31, 2007;

- An analysis of the causes of losses by the water resource management and exploitation company, identifying responsibilities and compensations (if applicable).

d) For central water resource management and exploitation companies: Based on financial reports and self-assessments identifying the causes of losses, the Ministry of Agriculture and Rural Development shall coordinate with the Ministry of Finance to verify the losses due to objective reasons and decide on the level of compensation.

For local water resource management and exploitation companies: Based on financial reports and self-assessments identifying the causes of losses, the Department of Finance shall lead and coordinate with the Department of Agriculture and Rural Development to verify the causes of losses and report to the People's Committee of the province or centrally governed city for decision on the level of compensation.

VII. SUPPORT FOR REDUNDANT LABOR COSTS.

When state-owned water resource exploitation companies implement policies to waive water resource fees, they must organize and rearrange if redundant labor arises. Redundant workers shall enjoy policies similar to those for redundant workers when transferring ownership, dissolving, and liquidating state-owned enterprises as stipulated in Decree No. 110/2007/NĐ-CP dated June 26, 2007, of the Government on policies for redundant workers due to the reorganization of state-owned enterprises. The funding source will be from the Central Enterprise Restructuring Support Fund at the State Capital Investment Corporation. The procedures and documentation for supporting redundant labor costs shall be carried out according to current guidelines for Decree No. 110/2007/NĐ-CP dated June 26, 2007, of the Government on policies for redundant workers due to the reorganization of state-owned enterprises and Decision No. 113/2008/QĐ-TTg dated August 18, 2008, of the Prime Minister on the establishment and issuance of regulations on the management and use of the Central Enterprise Restructuring Support Fund at the State Capital Investment Corporation.

VIII. IMPLEMENTATION.

1. This Circular takes effect 45 days from the date of signature and replaces Circular No. 26/2008/TT-BTC dated March 28, 2008, of the Ministry of Finance guiding the implementation of certain provisions of Decree No. 154/2007/NĐ-CP dated October 15, 2007, amending and supplementing certain provisions of Decree No. 143/2003/NĐ-CP dated November 28, 2003, of the Government detailing the implementation of certain provisions of the Law on the Exploitation and Protection of Water Resource Works.

2. During the implementation process, if there are any issues, please reflect them to the Ministry of Finance and the Ministry of Agriculture and Rural Development for research and appropriate amendments and supplements./.