Circular No. 37/2015/TT-BTC stipulates the preparation of budgets, management, use, and settlement of state budget support funds for performing housing and land management tasks serving state foreign affairs activities on a reciprocal basis and through无偿使用房屋和土地的形式。

CIRCULAR

Regulations on the preparation of budgets, management, use, and settlement of funds for support from the state budget to perform tasks

managing houses and lands serving state foreign activities in reciprocal form

and in the form of allocating houses and lands for use without payment

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

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;

Pursuant to Decision No. 56/2014/QĐ-TTg dated October 6, 2014 of the Prime Minister on the management and use of houses and lands under state ownership serving state foreign activities;

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

The Minister of Finance issues this Circular to regulate the preparation, management, use, and settlement of funds for support from the state budget to perform tasks managing houses and lands serving state foreign activities in reciprocal form and in the form of allocating houses and lands for use without payment.

Article 1. Scope of Regulation

This Circular regulates the preparation, management, use, and settlement of funds for support from the state budget to perform tasks managing houses and lands serving state foreign activities in reciprocal form and in the form of allocating houses and lands for use without payment (hereinafter referred to collectively as reciprocal houses and lands).

Article 2. Applicability

The Ministry of Foreign Affairs and units assigned or authorized by the Ministry of Foreign Affairs to perform tasks managing reciprocal houses and lands.

Article 3. Explanation of Terms

1. Using reciprocal houses and lands: refers to the use of houses and lands for foreign affairs according to agreements or arrangements between the Government of the Socialist Republic of Vietnam and the Government of another country in the form where one country provides houses and lands to the Diplomatic Mission of the other country as offices and residences on its territory without payment.

2. Allocating houses and lands for use without payment: refers to the provision by the Government of the Socialist Republic of Vietnam of houses and lands for foreign affairs for use by Diplomatic Missions or international organizations under the United Nations system or other international organizations as offices and residences without payment for their use.

Article 4. Principles for budget allocation, management, and use of funds

1. Funds for performing tasks managing reciprocal houses and lands supported by the central budget shall be allocated together with the annual budget expenditure of the Ministry of Foreign Affairs and recorded as a special business item.

2. The state budget support for units performing tasks managing reciprocal houses and lands shall be determined based on the corresponding rental price of houses decided by the Minister of Foreign Affairs for foreign organizations with diplomatic functions and foreign offices according to the tasks assigned by the state as stipulated in Clause 1, Article 8 of Decision No. 56/2014/QĐ-TTg dated October 6, 2014.

3. State budget funds supporting the performance of tasks managing reciprocal houses and lands must be managed and used for their intended purposes, in accordance with regulations, and in compliance with this Circular.

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

The preparation, management, and settlement of funds for supporting the performance of tasks managing reciprocal houses and lands shall be carried out in accordance with the State Budget Law and guiding documents. This Circular supplements certain points to suit the specific circumstances of units assigned the task of managing reciprocal houses and lands as follows:

1. Annually, at the time specified for preparing the budget, the Ministry of Foreign Affairs shall notify units assigned or authorized by the Ministry of Foreign Affairs to perform tasks managing reciprocal houses and lands about the rental prices of houses and lands as the basis for these units to prepare their budgets.

2. Units shall base their budget preparation on the area of reciprocal houses and lands and the rental prices of houses and lands notified by the Ministry of Foreign Affairs, submit the budget to the Ministry of Foreign Affairs for consolidation and submission to the competent authority for approval and allocation to the Ministry of Foreign Affairs for implementation.

3. After receiving the budget allocation from the competent authority, the Ministry of Foreign Affairs shall draft a plan for fund distribution, send it to the Ministry of Finance for review as required. The Ministry of Foreign Affairs shall enter into contracts with units, attaching the allocated budget for each quarter. Based on the allocated budget, the Ministry of Foreign Affairs shall process with the State Treasury for quarterly payments to units. Based on the request of the Ministry of Foreign Affairs, the State Treasury shall promptly settle the funds for units.

4. Units receiving funds shall record them as part of their total revenue; the management and use of revenue shall comply with current financial management regulations. The Ministry of Foreign Affairs shall be responsible for settling accounts with the state budget in accordance with regulations.

5. Unallocated funds for the task of managing reciprocal houses and lands 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 15, 2015 and shall apply starting from the 2015 fiscal year.

2. In the course of implementation, if any difficulties arise, the Ministry of Foreign Affairs and units are requested to report to the Ministry of Finance for research and appropriate supplementation or amendment./.