Circular No. 44/2022/TT-BTC on the management and use of regular expenditure funds to implement preferential policies and benefits for persons who have rendered meritorious services to the revolution, their dependents, and those directly participating in the resistance war under the management of the Ministry of Labor, Invalids, and Social Affairs.

CIRCULAR

Regulations on the management and use of recurrent expenditure to implement preferential policies and benefits for persons who have rendered meritorious service to the revolution, their dependents, and those who directly participated in the resistance war under the management of the Ministry of Labor, Invalids, and Social Affairs

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

Pursuant to the Preferential Treatment Ordinance for Those Contributing to the Revolution dated December 9, 2020;

Pursuant to Decree No. 23/1999/NĐ-CP dated April 15, 1999 of the Government on the treatment of military personnel and cadres sent to the B, C, and K battlefields during the anti-American war period without dependents to be directly supported and military personnel and cadres dispatched by the Party to remain in South Vietnam after the Geneva Agreement in 1954 (hereinafter referred to as Decree No. 23/1999/NĐ-CP);

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

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 112/2017/NĐ-CP dated October 6, 2017 of the Government on the treatment and preferential policies for grassroots volunteers in South Vietnam participating in the resistance war from 1965 to 1975 (hereinafter referred to as Decree No. 112/2017/NĐ-CP);

Pursuant to Decree No. 75/2021/NĐ-CP dated July 24, 2021 of the Government on the level of allowances, subsidies, and preferential policies for persons who have rendered meritorious service to the revolution (hereinafter referred to as Decree No. 75/2021/NĐ-CP);

Pursuant to Decree No. 131/2021/NĐ-CP dated December 30, 2021 of the Government detailing and providing implementation measures for the Ordinance on Preferential Treatment for Persons Who Have Rendered Meritorious Service to the Revolution (hereinafter referred to as Decree No. 131/2021/NĐ-CP);

Pursuant to Decision No. 290/2005/QĐ-TTg dated November 8, 2005 of the Prime Minister on the treatment and preferential policies for certain individuals who directly participated in the resistance war against America but have not yet received preferential policies from the Party and State (hereinafter referred to as Decision No. 290/2005/QĐ-TTg) and Decision No. 188/2007/QĐ-TTg dated December 6, 2007 of the Prime Minister amending and supplementing Decision No. 290/2005/QĐ-TTg (hereinafter referred to as Decision No. 188/2007/QĐ-TTg);

Pursuant to Decision No. 142/2008/QĐ-TTg dated October 27, 2008 of the Prime Minister on implementing the treatment for military personnel who participated in the resistance war against America with less than 20 years of service in the military, who have been demobilized and returned to their localities (hereinafter referred to as Decision No. 142/2008/QĐ-TTg) and Decision No. 38/2010/QĐ-TTg dated May 6, 2010 of the Prime Minister amending and supplementing Decision No. 142/2008/QĐ-TTg (hereinafter referred to as Decision No. 38/2010/QĐ-TTg);

Pursuant to Decision No. 170/2008/QĐ-TTg dated December 18, 2008 of the Prime Minister on health insurance and funeral assistance for volunteers during the resistance war against France (hereinafter referred to as Decision No. 170/2008/QĐ-TTg);

Pursuant to Decision No. 53/2010/QĐ-TTg dated August 20, 2010 of the Prime Minister on the treatment for police officers and soldiers of the People's Public Security Force who participated in the resistance war against America with less than 20 years of service in the Public Security Force, who have retired and returned to their localities (hereinafter referred to as Decision No. 53/2010/QĐ-TTg);

Pursuant to Decision No. 40/2011/QĐ-TTg dated July 27, 2011 of the Prime Minister on the treatment for volunteers who completed their tasks in the resistance war (hereinafter referred to as Decision No. 40/2011/QĐ-TTg);

Pursuant to Decision No. 62/2011/QĐ-TTg dated November 9, 2011 of the Prime Minister on the treatment and preferential policies for individuals who participated in the war to protect the country and international missions in Cambodia and Laos after April 30, 1975, who have been demobilized, retired, or resigned (hereinafter referred to as Decision No. 62/2011/QĐ-TTg);

Pursuant to Decision No. 57/2013/QĐ-TTg dated October 14, 2013 of the Prime Minister on one-time allowances for individuals dispatched as experts to assist Laos and Cambodia (hereinafter referred to as Decision No. 57/2013/QĐ-TTg) and Decision No. 62/2015/QĐ-TTg dated December 4, 2015 of the Prime Minister amending and supplementing some articles of Decision No. 57/2013/QĐ-TTg (hereinafter referred to as Decision No. 62/2015/QĐ-TTg);

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

The Minister of Finance issues this Circular regulating the management and use of recurrent expenditure to implement preferential policies and benefits for persons who have rendered meritorious service to the revolution, their dependents, and those who directly participated in the resistance war under the management of the Ministry of Labor, Invalids, and Social Affairs.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

2. This Circular does not apply to expenditure for items funded by the local budget or supplemented by the central budget for the local budget:

a) Expenditure as stipulated in Clause 2, Article 45 of the Ordinance on Preferential Treatment for Persons Who Have Rendered Meritorious Service to the Revolution;

b) Expenditure for monthly allowance payments to grassroots volunteers who completed their tasks in the resistance war and are entitled to monthly allowances according to Decision No. 40/2011/QĐ-TTg; grassroots volunteers in South Vietnam who participated in the resistance war and are entitled to monthly allowances according to Decree No. 112/2017/NĐ-CP;

c) Expenditure for one-time allowances according to Decision No. 24/2016/QĐ-TTg dated June 14, 2016 of the Prime Minister on one-time allowances for individuals who have made contributions in the resistance war and have been awarded Commendations by the Prime Minister, Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, and Provincial People's Committee Chairmen;

d) Expenditure for health insurance and funeral expenses for individuals as prescribed in the following documents:

- Decree No. 150/2006/NĐ-CP dated December 12, 2006 of the Government detailing and guiding the implementation of certain provisions of the Ordinance on Veterans and Decree No. 157/2016/NĐ-CP dated November 24, 2016 of the Government amending and supplementing Decree No. 150/2006/NĐ-CP;

- Decisions: number 290/2005/QĐ-TTg, number 188/2007/QĐ-TTg, number 142/2008/QĐ-TTg, number 38/2010/QĐ-TTg, number 53/2010/QĐ-TTg, number 62/2011/QĐ-TTg, number 40/2011/QĐ-TTg;

- Decision number 49/2015/QĐ-TTg dated October 14, 2015 of the Prime Minister on certain benefits and policies for civilian fireline personnel participating in the resistance against France, America, the war to protect the country, and international missions;

d) Funeral expenses regime for grassroots volunteers in the South participating in the resistance according to Decision number 112/2017/NĐ-CP.

Article 2. Applicability

This Circular applies to agencies, organizations, and individuals related to the management and use of regular expenditure funds to implement preferential policies for persons who have rendered meritorious services to the revolution, their dependents, and those directly participating in the resistance under the management of the Ministry of Labor, Invalids, and Social Affairs.

The funds for implementing preferential policies for persons who have rendered meritorious services to the revolution, their dependents, and those directly participating in the resistance, as well as management costs for implementing the Preferential Treatment Law for Persons Who Have Rendered Meritorious Services to the Revolution, shall be guaranteed from the central budget and allocated in the state budget plan of the Ministry of Labor, Invalids, and Social Affairs, and implemented as follows:

1. The Ministry of Labor, Invalids, and Social Affairs delegates the People's Committee of Labor, Invalids, and Social Affairs to perform the central budget disbursement tasks at the local level in accordance with Clause 3, Article 14 of Decision number 75/2021/NĐ-CP.

2. The agency of Labor, Invalids, and Social Affairs or the agency authorized by the competent authority to manage and use the funds for implementing preferential policies for persons who have rendered meritorious services to the revolution, their dependents, and those directly participating in the resistance under the management of the Ministry of Labor, Invalids, and Social Affairs, and the care facilities for persons who have rendered meritorious services to the revolution shall open a budget account at the State Treasury and withdraw the budget as prescribed.

3. The management, use, accounting, and settlement of funds for implementation shall comply with the laws on state budget, accounting laws, specific provisions of this Circular, and the regulations on the decentralization of management and use of funds for implementing preferential policies for persons who have rendered meritorious services to the revolution issued by the provincial People's Committees and municipal People's Committees directly under the central government.

PART II
EXPENSES FOR IMPLEMENTING PREFERENTIAL POLICIES FOR PERSONS WHO HAVE RENDERED MERITORIOUS SERVICES TO THE REVOLUTION, THEIR DEPENDENTS, AND THOSE DIRECTLY PARTICIPATING IN THE RESISTANCE

Article 4. Expenses for implementing preferential allowances and subsidies

1. Expenses for monthly allowances, monthly subsidies, and one-time allowances for the subjects as stipulated in Article 3 of the Preferential Treatment Ordinance for Persons Who Have Rendered Meritorious Services to the Revolution and the Government's regulations.

2. Expenses for monthly allowances and one-time allowances for those directly participating in the resistance under the management of the Ministry of Labor, Invalids, and Social Affairs, including:

a) Monthly allowance for:

- Police officers of the People's Public Security Force participating in the resistance against America with less than 20 years of service in the People's Public Security Force who have retired or been discharged and returned to their place of origin according to Decision number 53/2010/QĐ-TTg;

- Military personnel participating in the resistance against America with less than 20 years of service in the military who have been demobilized or discharged and returned to their place of origin according to Decision number 142/2008/QĐ-TTg and Decision number 38/2010/QĐ-TTg;

b) Monthly allowance and one-time allowance for those who participated in the war to protect the country and international missions in Cambodia and helping Laos after April 30, 1975, who have been demobilized, discharged, or retired according to Decision number 62/2011/QĐ-TTg;

c) One-time allowance for:

- Military personnel and cadres sent to battlefields B, C, K during the resistance against America without dependents to directly support and military personnel and cadres dispatched to the South after the Geneva Agreement in 1954 according to Decision number 23/1999/NĐ-CP;

- Those who directly participated in the resistance against America but have not yet benefited from the policies of the Party and the State according to Decision number 290/2005/QĐ-TTg and Decision number 188/2007/QĐ-TTg;

- Volunteers who completed their mission in the resistance according to Decision number 40/2011/QĐ-TTg; grassroots volunteers in the South participating in the resistance according to Decision number 112/2017/NĐ-CP;

- Those dispatched as experts to help Laos and Cambodia according to Decision number 57/2013/QĐ-TTg and Decision number 62/2015/QĐ-TTg;

d) Monthly allowance and one-time allowance for other policy beneficiaries as provided by law.

Article 5. Regulations on preferential benefits

1. Direct expenditures for beneficiaries:

a) Expenditure for convalescence and health recovery at home;

b) Expenditure to support the purchase of assistive devices, orthopedic equipment, and necessary functional rehabilitation equipment;

c) Preferential educational allowance when studying at educational institutions within the national education system up to university level;

d) Expenditure to support visits to烈士墓;

d) Expenditure to support the relocation of烈士遗体;

e) One-time allowance when posthumously awarding the "National Commendation" medal to relatives of烈士or heirs of烈士;

g) Expenditures for funeral allowances and祭扫烈士的补贴;

h) Additional food expenses on holidays and festivals for war invalids, disease invalids, persons enjoying benefits similar to war invalids, and type B war invalids with a disability rate of 81% or higher who are currently receiving monthly preferential benefits;

i) Granting money to purchase Nhân Dân Newspaper for individuals who were engaged in revolutionary activities before January 1, 1945, and those who were engaged in revolutionary activities from January 1, 1945, to August 19, 1945, prior to the general uprising;

k) Expenditure for gifts from the President;

2. Expenditures delegated to care facilities under the Ministry of Labor, Invalids, and Social Affairs to implement:

a) Concentrated convalescence and health recovery;

b) Support for medication, treatment, and health recovery supplements for individuals who have contributed to the revolution while being cared for at care facilities (including subjects as stipulated in Clause 5, Article 184 of Decree No. 131/2021/NĐ-CP);

c) Support for services related to care, convalescence, and reception of individuals who have contributed to the revolution at care facilities (including subjects as stipulated in Clause 5, Article 184 of Decree No. 131/2021/NĐ-CP);

d) Support for individuals who have contributed to the revolution to visit their families while being cared for at care facilities;

đ) Support for the reception of relatives visiting individuals who have contributed to the revolution while they are being cared for at care facilities;

e) Support for material infrastructure serving care, convalescence, and reception of individuals who have contributed to the revolution;

3. Expenditures delegated to agencies responsible for implementation:

a) Expenditure for health insurance contributions;

b) Support for costs of declaring deceased烈士;

c) Gifts from Party and State leaders, National Assembly, Chairman of the Central Committee of the Vietnam Fatherland Front; leaders of Ministries and central agencies for care facilities for individuals who have contributed to the revolution, individuals who have contributed to the revolution, and families of individuals who have contributed to the revolution;

đ) Reception of delegations of individuals who have contributed to the revolution and their relatives organized by provincial People's Committees or Departments of Labor, Invalids, and Social Affairs to visit central agencies;

đ) Expenditure for identifying烈士遗体;

e) Expenditure for烈士墓work and烈士功勋工程;

g) Other expenditures as prescribed by law;

4. The expenditure levels for the contents specified in Clauses 1, 2, and 3 of this Article shall be implemented according to the provisions of Decree No. 75/2021/NĐ-CP. Specifically, the expenditure level at Point i Clause 1 of this Article shall be implemented based on the retail price of Nhân Dân Newspaper; the expenditure level at Point k Clause 1 of this Article shall be implemented according to the decision of the President.

Article 6. Payment of medical examination and identification fees

1. Agencies and entities required to pay medical examination and identification fees shall implement according to the provisions of Article 163 of Decree No. 131/2021/NĐ-CP;

2. The amount of payment shall be based on the content of the examination request and the medical examination fee level as stipulated in the Medical Examination Fee Schedule issued together with Circular No. 243/2016/TT-BTC dated November 11, 2016, by the Ministry of Finance, which specifies the collection, submission, management, and use of medical examination certification fees.

Article 7. Management Costs

The level of management costs equals 1.7% of the total funding for implementing preferential policies for persons who have rendered meritorious service to the revolution (excluding funding to support care facilities for persons who have rendered meritorious service to the revolution and expenses for烈士牺牲墓地工作和革命伤残军人的抚恤金支持资金)，并纳入每年由劳动荣军与社会部编制的优待革命功臣政策执行经费预算中；其中，用于支付给受益人的费用最多不超过全年总抚恤金支出的0.75%。劳动荣军与社会部部长决定根据各地方的特点合理分配管理费用和支付抚恤金服务费用的比例，确保在全行业管理工作的预算范围内。

a) Costs for disseminating preferential policies for persons who have rendered meritorious service to the revolution: The contents and levels of costs shall be as prescribed in Circular Joint No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice on the preparation, management, utilization, and settlement of state budget funds to ensure the dissemination, education, and popularization of laws and legal standards for the people at the grassroots level;

b) Costs for information dissemination and propaganda regarding policies and management, care for persons who have rendered meritorious service to the revolution: The head of the agency or unit responsible for information dissemination and propaganda shall be responsible for selecting forms and contents of propaganda that comply with the principles of thrift and effectiveness within the approved budget;

c) Costs for supporting the application of information technology to serve financial management, file management, subject management, preferential benefit payments, and martyrs' graves work: Implementation shall be in accordance with Decree No. 73/2019/NĐ-CP dated September 5, 2019, issued by the Government on the management of investment in the application of information technology using state budget funds, Decree No. 64/2007/NĐ-CP dated April 10, 2007, issued by the Government on the application of information technology in the operations of state agencies, and other guiding documents;

d) Costs for office supplies, printing, photocopying documents, forms, notices, reports, purchasing books, and materials serving management: Payment levels shall be based on actual expenditures within the approved budget;

đ) Costs for transferring money to policy beneficiaries, service payment agencies, ATM card issuance fees for beneficiaries requiring bank transfers; cash transportation costs; rental costs for payment locations, security personnel, and drinking water for beneficiaries at payment points: Levels of costs shall be based on invoices, receipts, and contracts (in cases of service rentals) and within the allocated budget;

e) Payment of remuneration to individuals directly disbursing allowances to beneficiaries (for cases where the Labor, Invalids, and Social Affairs Department or an authorized agency is tasked with making payments): The level of remuneration for direct allowance disbursers shall be determined by the Director of the Provincial Department of Labor, Invalids, and Social Affairs in accordance with local conditions and guidance from the Ministry of Labor, Invalids, and Social Affairs;

g) Costs for hiring service organizations to disburse allowances to beneficiaries:

- The amount of expenditure for organizing payment services shall be determined as a percentage (%) of the total amount of allowances and subsidies paid to beneficiaries as decided by the Minister of Labor, War Invalids and Social Affairs based on the conditions of the locality and the actual number of beneficiaries in each locality.

- Payment service organizations shall independently decide and bear responsibility for expenditures related to: purchasing safes, counting machines, money packaging bags, numbering machines (if any); renting transportation means, payment locations, security forces; transfer fees, overnight deposit fees, cash withdrawal fees, account transfer service fees for beneficiaries; costs for issuing ATM cards for beneficiaries who request bank transfers; remuneration for payment activities; water expenses at payment points; storage and preservation costs for payment lists; repair costs for facilities, machinery, and equipment at payment points; management system fees; technical infrastructure rental fees for payment purposes, and other related costs.

- Payment service organizations shall be responsible for paying the full amount of allowances and subsidies to beneficiaries according to the stipulated time. In cases where losses occur due to misappropriation of allowances of beneficiaries, the payment service organization shall be responsible for compensating 100% of the lost amount.

h) Costs for reviewing, auditing, and adjusting files of persons who have rendered meritorious service: Maximum support level is 60,000 VND per file. Based on local conditions and the allocated budget, the Director of the Provincial Department of Labor, Invalids, and Social Affairs shall determine specific support levels and allocate funds to participating agencies and units for review, audit, and adjustment of files;

i) Costs for training, professional development, mid-term reviews, final summaries, seminars, and exchanges on the implementation of preferential policies for persons who have rendered meritorious service: Contents and levels of costs shall be implemented according to Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance on the preparation, management, utilization, and settlement of funds for training and professional development of civil servants and Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance on travel expense regulations and conference expense regulations (hereinafter referred to as Circular No. 40/2017/TT-BTC);

k) Costs for supporting inspection and audit work; budget preparation, review, and settlement of preferential policy implementation funds; travel expenses for verification, evidence collection, and resolution of files of persons who have rendered meritorious service: Contents and levels of costs shall be implemented according to travel expense regulations stipulated in Circular No. 40/2017/TT-BTC;

l) Costs for overtime work in accordance with the Labor Code, Decree No. 145/2020/NĐ-CP dated December 14, 2020, issued by the Prime Minister detailing and guiding the implementation of certain provisions of the Labor Code on working conditions and labor relations, and Circular Joint No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, issued by the Ministry of Home Affairs and the Ministry of Finance on the implementation of wage regulations for night work and overtime for civil servants and public officials;

m) Costs for fuel and communication services to serve the implementation of preferential policies for persons who have rendered meritorious service: Levels of costs shall be based on invoices, receipts, and contracts (in cases of task assignment and service rental);

n) Costs for purchasing, repairing assets, equipment, and means of transport to serve payment and subject management, and financial management: Implementation shall be in accordance with the approval decision of the competent authority and the laws on bidding;

o) Costs for technical forensic document examination in files of persons who have rendered meritorious service: Levels of costs shall be based on invoices from the examining institution;

p) Costs for renting, contracting tasks, and other costs to serve management: Levels of costs shall be based on contracts, receipt vouchers, or invoices (in cases of task assignment and service rental);

q) Welcoming persons with meritorious service to the revolution: The expenditure level shall be in accordance with the domestic reception expenditure level prescribed in Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance on the reception system for foreign visitors working in Vietnam, the expenditure system for organizing international conferences and seminars in Vietnam, and the domestic reception system.

3. Central management costs according to the expenditure items specified in Clause 2 of this Article shall be allocated, utilized, and settled within the annual regular budget of the Ministry of Labor, War Invalids and Social Affairs.

4. For management costs in implementing one-time allowance policies for direct participants in the resistance war pursuant to Decisions No. 290/2005/QĐ-TTg, No. 142/2008/QĐ-TTg, No. 53/2010/QĐ-TTg, No. 62/2011/QĐ-TTg, and No. 57/2013/QĐ-TTg:

Implementation shall follow the guidelines set out in the following Joint Circulars: No. 21/2008/TTLT-BQP-BLĐTBXH-BTC dated February 26, 2008 of the Ministry of National Defense, the Ministry of Labor, War Invalids and Social Affairs, and the Ministry of Finance amending and supplementing Circular No. 191/2005/TTLT-BQP-BLĐTBXH-BTC; No. 144/2008/TTLT-BQP-BLĐTBXH-BTC dated November 27, 2008 of the Ministry of National Defense, the Ministry of Labor, War Invalids and Social Affairs, and the Ministry of Finance guiding the implementation of Decision No. 142/2008/QĐ-TTg; No. 05/2010/TTLT-BCA-BLĐTBXH-BTC dated November 8, 2010 of the Ministry of Public Security, the Ministry of Labor, War Invalids and Social Affairs, and the Ministry of Finance guiding the implementation of Decision No. 53/2010/QĐ-TTg; No. 01/2012/TTLT-BQP-BLĐTBXH-BTC dated January 5, 2012 of the Ministry of National Defense, the Ministry of Labor, War Invalids and Social Affairs, and the Ministry of Finance guiding the implementation of Decision No. 62/2011/QĐ-TTg; No. 08/2012/TTLT-BLĐTBXH-BNV-BTC dated April 16, 2012 of the Ministry of Labor, War Invalids and Social Affairs, the Ministry of Home Affairs, and the Ministry of Finance guiding the implementation of the allowance system for volunteers who have completed their tasks during the resistance war pursuant to Decision No. 40/2011/QĐ-TTg.

Article 8. Payment of preferential treatment benefits to persons who have rendered meritorious service to the revolution through payment service organizations

1. The selection of payment service organizations for preferential treatment benefits to persons who have rendered meritorious service to the revolution shall be carried out in accordance with the provisions of the law and guidelines of the Ministry of Labor - Invalids and Social Affairs, ensuring that there is a network of transaction points at communes, wards, and towns, capable of handling payments at home for certain special cases, and utilizing modern information technology to combine payment activities with beneficiary management, ensuring timely, full, and safe benefit payments.

In cases where allowance and supplementary allowance payment periods approach the Lunar New Year holiday or occur during natural disasters, epidemics, or due to force majeure as determined by the competent authority, the labor - invalids and social affairs authority shall consider and decide to implement combined payments for two months to the beneficiaries.

4. Monthly, the payment service organization shall compile and report the list of recipients who have received money, the amount of money paid; the list of recipients who have not yet received money to be transferred for payment in the following month, the remaining unspent funds, and transfer the documentation (signed receipt lists and bank transfer documents) to the labor - invalids and social affairs authority before the 20th day of each month. The labor - invalids and social affairs authority shall aggregate and settle the payment funds according to regulations.

Chapter III

ESTIMATION, ALLOCATION OF ESTIMATES AND SETTLEMENT

1. The budget estimate for implementing preferential policies for persons who have rendered meritorious service to the revolution shall be detailed according to each type of monthly allowance, one-time allowance, implementation costs for various systems and policies, and management fees as stipulated in Decree No. 75/2021/ND-CP, any subsequent amendments and supplements by the Government, Clause 4, Article 5, and Article 7 of this Circular.

a) The agency entrusted with managing and using funds for persons who have rendered meritorious service to the revolution and the institutions providing care, rehabilitation, and reception services for such persons shall submit their annual budget estimates to the Department of Labor - Invalids and Social Affairs before June 20th each year;

b) The Department of Labor - Invalids and Social Affairs shall prepare its own budget estimate for expenditures within the department, review the budget estimates submitted by the agencies managing and using funds for persons who have rendered meritorious service to the revolution and the institutions providing care, rehabilitation, and reception services for such persons, and consolidate the provincial budget estimates to be submitted to the Ministry of Labor - Invalids and Social Affairs before July 5th each year;

c) The Ministry of Labor - Invalids and Social Affairs shall review the budget estimates submitted by the Departments of Labor - Invalids and Social Affairs, consolidate the national budget estimates, and submit them to the Ministry of Finance before July 20th each year;

d) The Ministry of Finance shall examine and consolidate the budget estimates for preferential treatment benefits to persons who have rendered meritorious service to the revolution into the state budget expenditure plan, submit it to the competent authority for approval, and allocate the budget to the Ministry of Labor - Invalids and Social Affairs in accordance with the laws on the state budget.

3. For the budget estimate for supporting烈士墓建设、纪念烈士的工程项目和为优抚对象服务的基础设施建设费用，说明如下：

a) 新建烈士墓（包括刻有烈士姓名的墓碑，不与烈士陵园建设项目挂钩）和修复、改建、维修烈士墓（包括刻有烈士姓名的墓碑）：预计新建烈士墓的数量，修复、维修和维护的数量以及按照《第75/2021/ND-CP号议定书》第11条第1款规定的补助标准计算的资金；

b) 改造、升级、维修、保养纪念烈士的工程设施和为优抚对象服务的基础设施：需要改造、升级、维修、保养的工程设施或设备名称；改造、升级、维修、保养的原因和目标；预计工作量；预计资金；预计实施时间和完成时间以及按照《第75/2021/ND-CP号议定书》第11条第2、3款和第13条第10款a项规定的补助标准计算的资金；

c) 购置优抚对象供养、疗养机构所需的设备、工具、器具：预计优抚对象人数、疗养床位数、疗养机构数量以及按照《第75/2021/ND-CP号议定书》第13条第10款b项规定的补助标准计算的资金。

1. Based on the state budget estimate assigned by the Prime Minister, the Ministry of Finance assigns the budget for implementing preferential policies for persons who have rendered meritorious service to the revolution to the Ministry of Labor, Invalids, and Social Affairs:

a) Expenditure for preferential allowances under the Ordinance on Preferential Treatment for Persons Who Have Rendered Meritorious Service to the Revolution and the Ordinance on Mothers of Vietnam's Heroic Sons and Daughters, including:

- Allowances, regular subsidies, and one-time allowances;

- Provision of assistive devices, orthopedic equipment, rehabilitation facilities and equipment; treatment and convalescence;

- Administrative expenses (including: grave maintenance work, martyrs' cemetery management; support for care and convalescent facilities; administrative costs).

b) One-time allowances under the Ordinance on Mothers of Vietnam's Heroic Sons and Daughters and Government Decrees and Prime Minister's Decisions for volunteers and those who participated in the resistance war.

2. Based on the assigned estimates, the Ministry of Labor, Invalids, and Social Affairs allocates and assigns detailed expenditure tasks to provincial Departments of Labor, Invalids, and Social Affairs before December 25 of the preceding year; at the same time, it authorizes these Departments to allocate and assign budgets to budget-using units (agencies and units responsible for managing and using revolutionary merit funds, care and convalescent facilities, reception centers for revolutionary merit holders, and expenditures at the Department of Labor, Invalids, and Social Affairs) before December 31 of the preceding year; send to the Ministry of Finance and State Treasury where transactions are conducted for implementation.

Documents sent to the Ministry of Finance include:

a) Explanation of the basis and report on allocation;

b) For projects supporting the construction of new martyrs' graves including nameplates (not part of construction or upgrading projects for martyrs' cemeteries); support for the renovation, upgrading, and repair of martyrs' graves including nameplates: Documents according to point b, Clause 5, Article 152 of Decree No. 131/2021/NĐ-CP;

c) For projects supporting the renovation, upgrading, repair, and maintenance of care and convalescent facilities, reception centers for revolutionary merit holders: Documents according to point b, Clause 2, Article 134 of Decree No. 131/2021/NĐ-CP.

3. The Ministry of Finance shall inspect the budget estimates assigned by the Ministry of Labor, Invalids, and Social Affairs to provincial Departments of Labor, Invalids, and Social Affairs within ten working days from the date of receipt of the allocation report from the Ministry of Labor, Invalids, and Social Affairs. In case of discovering that the allocation does not comply with the total amount and detailed tasks of the assigned state budget; does not comply with prescribed policies and regulations; or the explanatory documents are incomplete, the Ministry of Finance shall require the Ministry of Labor, Invalids, and Social Affairs to adjust and supplement the documents. The Ministry of Labor, Invalids, and Social Affairs must complete adjustments and supplements to the documents within seven working days from the date of receiving the request from the Ministry of Finance.

4. In cases where additional budget estimates are assigned, within ten working days from the date of assignment of additional estimates, the Ministry of Labor, Invalids, and Social Affairs and provincial Departments of Labor, Invalids, and Social Affairs must complete the allocation and assignment of budgets to units in accordance with regulations.

The control of expenditures, advance payments, and settlement of funds for implementing preferential policies for persons who have rendered meritorious service to the revolution shall be carried out in accordance with the provisions of Government Decree No. 11/2020/NĐ-CP dated January 20, 2020 on administrative procedures under the State Treasury; Circular No. 62/2020/TT-BTC dated June 22, 2020 of the Ministry of Finance guiding the control and settlement of regular expenditures from the state budget through the State Treasury, and the provisions at points b and c, Clause 2, Article 10 of this Circular.

1. Adjusting the budget estimate within the provincial level

The Director of the Department of Labor, Invalids, and Social Affairs decides on adjusting the budget estimate for expenses between budgetary units (management agencies and usage of funds for persons who have rendered meritorious service to the revolution, care facilities for persons who have rendered meritorious service to the revolution) and the portion of funds spent at the Department within the scope of the budget estimate assigned by the Minister of Labor, Invalids, and Social Affairs. The Department of Labor, Invalids, and Social Affairs considers the necessity, basis for adjustment, and checks the remaining budget estimates of related budgetary units to decide on adjusting the budget estimate. The decision on adjusting the budget estimate is sent to the budgetary unit and simultaneously sent to the State Treasury where transactions take place as the basis for implementing the budget estimate adjustment on the Budget and Treasury Management Information System (TABMIS).

2. Adjusting the budget estimate among provinces nationwide

The Minister of Labor, Invalids, and Social Affairs decides on adjusting the budget estimate among Departments of Labor, Invalids, and Social Affairs within the scope of the budget estimate assigned by the competent authority. The Ministry of Labor, Invalids, and Social Affairs considers the necessity, basis for adjustment, and checks the remaining budget estimates of related budgetary units to decide on adjusting the budget estimate. The decision on adjusting the budget estimate is sent to the Department of Labor, Invalids, and Social Affairs, the provincial State Treasury related to implementation, and sent to the Ministry of Finance for verification and approval on the TABMIS system.

3. Adjusting the budget estimate internally within a province and among provinces must ensure within the total amount of the budget estimate and detailed tasks assigned by the competent authority. The time for adjusting the budget estimate assigned to budgetary units must be completed before November 15 of the current year.

In cases where the task expenditure is adjusted within the scope of the allocated budget but has been noted in the actual implementation of the task expenditure in the annual budget allocation decision or the supplementary budget allocation decision during the year by the Prime Minister or the Minister of Finance: To ensure the allocation of funds for the implementation of assigned tasks, the Ministry of Labor, Invalids, and Social Affairs must seek written agreement from the Ministry of Finance before making a decision to adjust the budget estimate. The Ministry of Labor, Invalids, and Social Affairs must send a request to the Ministry of Finance for budget adjustment no later than October 31 each year.

1. Funds for implementing preferential policies for persons who have rendered meritorious service to the revolution are accounted for and settled under Chapter of the Ministry of Labor, Invalids, and Social Affairs (code number 024); central budget chapter (code number 01), type 370 item 371. For health insurance contributions, accounting is done under type 130 item 133 of the current state budget ledger.

2. For expenditures supporting projects to renovate, repair, upgrade, and maintain memorials for martyrs; material facilities for care and reception centers for persons who have rendered meritorious service to the revolution: Settlement is based on investment decisions, allocation decisions (support capital) by the competent authority according to local classification levels, financial transfer vouchers from the Labor, Invalids, and Social Affairs agency (or agencies assigned budget by the Department of Labor, Invalids, and Social Affairs) to the project owner, the Labor, Invalids, and Social Affairs agency (or agencies assigned budget by the Department of Labor, Invalids, and Social Affairs) settle and account according to the current accounting regulations. The project owner is responsible for submitting to the competent authority for approval of settlement, clearly stating the portion of support funds from the central budget; sending the approved settlement notification to the Labor, Invalids, and Social Affairs agency as the basis for settling the funds.

3. Review, audit, and announcement of annual settlement are carried out in accordance with Circular No. 137/2017/TT-BTC dated December 25, 2017, issued by the Ministry of Finance, which stipulates review, audit, announcement, and compilation of annual settlement. Additionally, this circular provides specific guidance on the procedures and sequence of time for submitting annual settlement reports as follows:

a) Agencies assigned to manage and use funds for persons who have rendered meritorious service to the revolution and care facilities for persons who have rendered meritorious service to the revolution prepare and submit annual settlement reports as prescribed to the Department of Labor, Invalids, and Social Affairs before April 30 each year;

b) The Department of Labor, Invalids, and Social Affairs reviews and announces the results of the annual settlement review to management and usage agencies of funds for persons who have rendered meritorious service to the revolution, care facilities for persons who have rendered meritorious service to the revolution, and the portion of funds spent at the Department; compiles and submits the annual settlement report on the implementation of preferential policies for persons who have rendered meritorious service to the revolution in the province (including notifications of annual settlement review for subordinate units, prescribed settlement report forms, and payment receipts to the state budget if applicable) to the Ministry of Labor, Invalids, and Social Affairs before July 5 each year;

c) The Ministry of Labor, Invalids, and Social Affairs audits and announces the results of the annual settlement audit to the Departments of Labor, Invalids, and Social Affairs; compiles and submits the annual settlement report based on the audit results to the Ministry of Finance before October 1 each year;

d) The Ministry of Finance audits and announces the results of the annual settlement audit of funds for implementing preferential policies for persons who have rendered meritorious service to the revolution to the Ministry of Labor, Invalids, and Social Affairs and compiles it into the annual state budget settlement.

1. The handling of the remaining budget surplus for implementing preferential policies for persons who have rendered meritorious service to the revolution and those directly participating in the resistance war, managed by the Ministry of Labor - Invalids and Social Affairs at the end of the year, shall be carried out in accordance with the provisions of Article 43 of Decree No. 163/2016/ND-CP dated December 21, 2016, of the Government detailing certain provisions of the State Budget Law.

2. The deadlines for spending, advance payments, and accounting for budget expenditures shall be implemented in accordance with the provisions of Clause 2, Article 26 of Circular No. 342/2016/TT-BTC dated December 30, 2016, of the Ministry of Finance detailing and guiding the implementation of Decree No. 163/2016/ND-CP.

Article 15. Recovery of improperly received preferential benefits for persons who have rendered meritorious service to the revolution

1. Recovery

a) In cases where the recipient is eligible but must have their subsidy level reduced, the recipient must return to the central state budget the difference between the higher subsidy amount they received and the adjusted subsidy amount according to the decision of the competent authority adjusting the subsidy level;

b) In cases where the recipient takes advantage of state policy to improperly receive benefits, the recipient must return the entire amount received to the central state budget according to the decision of the competent authority;

c) The Ministry of Labor - Invalids and Social Affairs shall take the lead and coordinate with relevant agencies to monitor, urge, recover, and process subsidies that recipients have improperly received according to the decision of the competent authority and report the results in the annual settlement report sent to the Ministry of Labor - Invalids and Social Affairs for consolidation and submission to the Ministry of Finance.

2. Recovery

a) In cases where the recipient has not received or has not fully received the subsidy, they will be entitled to recovery according to the decision of the competent authority. The Ministry of Labor - Invalids and Social Affairs shall make a single payment to the recipient in the month immediately following the month specified in the decision adjusting the subsidy level;

b) The funds for recovering subsidies shall be sourced from the budget for implementing preferential policies for persons who have rendered meritorious service to the revolution. If the allocated budget does not ensure sufficient funding for payment, the Ministry of Labor - Invalids and Social Affairs shall submit a request for additional budget allocation to the Ministry of Labor - Invalids and Social Affairs for consolidation and submission to the Ministry of Finance.

Chapter IV

IMPLEMENTING PROVISIONS

Article 16. Effective Date

1. This Circular shall take effect from September 5, 2022.

2. Circular No. 101/2018/TT-BTC dated November 14, 2018, of the Ministry of Finance on managing and using the budget for implementing preferential policies for persons who have rendered meritorious service to the revolution and those directly participating in the resistance war managed by the Ministry of Labor - Invalids and Social Affairs, and Circular No. 148/2015/TT-BTC dated September 15, 2015, of the Ministry of Finance on the content and levels of expenditure for implementing the project to identify missing information about martyrs, shall cease to be effective from the date this Circular takes effect.

Article 17. Implementation Organization

2. The State Treasury shall be responsible for promptly paying the budget for implementing preferential policies for persons who have rendered meritorious service to the revolution to the Ministry of Labor - Invalids and Social Affairs based on the proposal of the Ministry of Labor - Invalids and Social Affairs and the approved budget by the authorized approving authority.

3. For duplicate disbursements, duplicate payments, or improper payments: The State Treasury branch where the transaction occurs shall handle it according to the decision of the competent authority to recover and pay into the central state budget as prescribed.

4. Procurement of assets, goods, services, repairs, renovations, upgrades, and maintenance of facilities shall be carried out in accordance with laws on bidding, construction, and the authorized management level at the local level.

5. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the amended, supplemented, or replacing documents shall apply.

6. During the implementation process, if there are difficulties, please reflect them to the Ministry of Finance for consideration and resolution./.

DEPUTY MINISTER
DEPUTY MINISTER

(signed)

Vo Thanh Hung