Joint Circular No. 46/2007/TTLT/BTC-BLDTBXH guiding the use of funds to implement Decision No. 239/2006/QD-TTg dated October 24, 2006 of the Prime Minister approving the Assistance Program for Persons with Disabilities for the period 2006-2010.

Joint Circular No. 46/2007/TTLT/BTC-BLDTBXH guiding the use of funds to implement the Assistance Program for Persons with Disabilities for the period 2006-2010, including activities such as communication, drafting legal documents, surveys, research, education, scientific studies, and support for cultural, vocational, sports, and functional recovery activities. This Circular takes effect from the date of publication in the Official Gazette.

Document No.46/2007/TTLT/BTC-BLĐTBXH
Document typeJoint Circular
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn Cơ Quan Ban Hành Bộ Lao Động - Thương Binh Và Xã Hội Chức Danh Thứ Trưởng Người Ký Đàm Hữu Đắc — Thứ trưởng
Updated28/06/2026
SectorLabour, War Invalids and Social Affairs; Finance
FieldFinancial Miscellaneous
Issued date11/05/2007
Effective date18/06/2007
Expiry date10/06/2013
StatusExpired
✦ Smart summary

Joint Circular No. 46/2007/TTLT/BTC-BLDTBXH guiding the use of funds to implement the Assistance Program for Persons with Disabilities for the period 2006-2010, including activities such as communication, drafting legal documents, surveys, research, education, scientific studies, and support for cultural, vocational, sports, and functional recovery activities. This Circular takes effect from the date of publication in the Official Gazette.

Scope of application

Ministries, central agencies; provinces, centrally governed cities; organizations and individuals implementing the Assistance Program for Persons with Disabilities.

Key points

  • Ministries, central agencies, and localities shall use funds from the central and local budgets to implement the Assistance Program for Persons with Disabilities.
  • Expenses for communication, drafting legal documents, surveys, research, education, scientific studies, and support for cultural, vocational, sports, and functional recovery activities for persons with disabilities.
  • Support for cultural learning, vocational training, and job creation for persons with disabilities according to current State regulations.
  • Provide detailed information on expenses for training allowances, performance costumes, food and travel expenses, staff training, specialized conferences, and database construction.
  • Support corrective surgery and functional recovery for persons with disabilities according to the decision of the Minister of Health.

🌐 Social impact of this document

  • Facilitate access to education, vocational training, and sports for persons with disabilities.
  • Improve the quality of life for persons with disabilities through functional recovery support activities.
  • Enhance community awareness of the rights of persons with disabilities.
  • Create employment opportunities and economic development for persons with disabilities through livelihood models.
  • Reduce financial burdens for individuals participating in support activities.

❓ Frequently asked questions

When does this Circular take effect?

This Circular takes effect fifteen days after its publication in the Official Gazette.

What does the support for cultural learning for persons with disabilities include?

Persons with disabilities participating in cultural learning and artistic forms at educational institutions within the national education system are entitled to scholarship policies, subsidies, training loans, exemptions, reductions in tuition fees, and preferential admission according to current State regulations.

What is the maximum expense for performance costumes?

The maximum expense for performance costumes is 200,000 VND/person/per performance.

What does the support for sports for persons with disabilities include?

Support for food, accommodation, and travel expenses for persons with disabilities participating in national, regional, provincial, and international disability sports competitions held in Vietnam. When persons with disabilities are members of sports teams participating in international disability sports competitions (not held in Vietnam), travel, food, and accommodation expenses will be reimbursed according to regulations.

What does the support for functional recovery for persons with disabilities include?

Support for screening examinations, corrective surgeries, home-based and post-surgery functional recovery. Expenses include medication costs, blood, transfusions, chemicals, technical services, and tests, medical consumables, food for persons with disabilities and their families, orthopedic devices, and travel expenses.

Full text

JOINT CIRCULAR

Guidelines for the use of funds to implement Decision No. 239/2006/QĐ-TTg

dated October 24, 2006 of the Prime Minister approving the Program to Assist Persons with Disabilities for the period 2006-2010

Scheme for Assisting Persons with Disabilities during the Period from 2006 to 2010

_________________________

 

Pursuant to Decision No. 239/2006/QĐ-TTg dated October 24, 2006 of the Prime Minister approving the Program to Assist Persons with Disabilities for the period 2006-2010.

The Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs hereby issue guidelines for the use of funds to implement the Program to Assist Persons with Disabilities for the period 2006-2010 (hereinafter referred to as the Program) as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

Article 1. This Circular stipulates the use of funds for implementing activities to assist persons with disabilities as provided for in Clause 3, Article 1 of Decision No. 239/2006/QĐ-TTg dated October 24, 2006 of the Prime Minister approving the Program to Assist Persons with Disabilities for the period 2006-2010.

Article 2. Funding for implementation:

a) Funds for implementing activities under the Program that fall within the responsibilities of ministries and central agencies shall be guaranteed from the state budget as allocated annually by the competent authority to ministries and central agencies.

b) Funds for implementing activities under the Program that fall within the responsibilities of provinces and centrally-administered cities shall be guaranteed from local budgets according to the current system of budget decentralization.

c) Ministries, central agencies, and localities shall integrate the Program with other programs and policies and mobilize resources from organizations and individuals both domestically and internationally in accordance with the law to implement the Program.

II. CONTENT AND EXPENSE LEVELS FOR THE MAIN ACTIVITIES OF THE PROGRAM

1. Communication activities, capacity building, and monitoring and evaluation:

a) Expenses for propaganda on mass media (radio, television, newspapers, magazines); developing special columns and topics on assisting persons with disabilities through contracts between propaganda agencies and mass media outlets.

b) Expenses for producing, reproducing, and distributing various types of direct community communication products such as posters, leaflets, billboards, quiz competitions, cultural and artistic events to promote and disseminate policies and laws regarding persons with disabilities, prevention of violence, discrimination against women with disabilities, and guidance on preventive measures, service facilities, and reproductive health care for persons with disabilities, as prescribed by the competent authority.

c) Expenses for disseminating sign languages and Braille for visually and hearing-impaired individuals.

The expense levels for the above activities at points a, b, and c shall be based on actual contracts, invoices, and receipts.

d) Expenses for supporting persons with disabilities participating in provincial, regional, and national folk art contests and festivals:

- Expenses for training and guiding persons with disabilities during preparation for contests and festivals: Specific expense levels shall be determined by the head of the organizing agency based on the requirements and the approved budget;

- Expenses for performance costumes (if applicable): Maximum expense level is 200,000 VND per person per performance;

- Expenses for food, accommodation, and travel: Expense levels shall be determined by the head of the organizing agency based on the provisions of Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance regarding travel expenses and conference organization costs for state agencies and public institutions.

đ) Expenses for training and upgrading courses for cadres at all levels, personnel involved in assisting persons with disabilities, and interpreters for sign language and Braille.

The content and expense levels shall be implemented in accordance with current regulations on the management and use of state budget funds for training and upgrading civil servants.

e) Expenses for specialized conferences, summaries, monitoring, and evaluating the implementation of the program: Content and expense levels shall be implemented in accordance with Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance regarding travel expenses and conference organization costs for state agencies and public institutions.

2. Drafting legal documents:

Drafting new or amending and supplementing existing legal documents and mechanisms to assist persons with disabilities. The content and expense levels shall be implemented in accordance with Circular No. 100/2006/TT-BTC dated October 23, 2006 of the Ministry of Finance regarding the management and use of state budget funds for drafting legal documents.

3. Surveys and database construction for persons with disabilities:

a) National surveys and assessments of the situation and status of persons with disabilities; surveys to establish classification standards for functional abilities and impairments of persons with disabilities as decided by the competent authority. The content and expense levels for survey activities shall be implemented in accordance with current regulations on managing state budget funds for surveys conducted using state funds.

b) Construction of a database for persons with disabilities: The content and expense levels shall be implemented in accordance with current regulations on creating electronic information and information technology, and the construction and management of databases.

4. Development of curricula and textbooks, including:

a) Development of curricula and textbooks for training and upgrading teachers' professional skills, methods, and techniques for teaching vocational education to persons with disabilities;

b) Development of early detection, intervention, and rehabilitation programs for persons with disabilities based on community support;

c) Development of models for inclusive educational culture combining cultural and artistic education with rehabilitation;

d) Development of sign languages, Braille, and tactile symbols for persons with disabilities;

đ) Development of exercise and sports programs to guide persons with disabilities to participate in community-based physical activities.

The content and expense levels shall be implemented in accordance with current regulations on the development of curriculum frameworks for higher education, college, and secondary vocational education, and the compilation of course materials.

5. Scientific research activities, including:

a) Study and perfect the criteria for classifying and ranking functional activities and reduced capabilities of persons with disabilities;

b) Study and manufacture vocational training equipment suitable for persons with disabilities;

c) Study and manufacture props and musical instruments suitable for persons with disabilities;

d) Study treatment methods, functional recovery, orthopedic devices, and assistive means for persons with disabilities;

đ) Study standards for accessing and using information technology and communication for persons with disabilities;

e) Study the modification and production of new public transportation means to facilitate and ensure safe access for persons with disabilities;

f) Study, produce, and apply products that support persons with disabilities in easily accessing and using telecommunications and information technology services.

The content and funding levels of the above activities shall be implemented in accordance with the current regulations on expenditure regimes for scientific and technological tasks.

6. Support for persons with disabilities in cultural education, vocational training, employment creation, and sports:

a) Regarding assistance in cultural education:

Persons with disabilities participating in cultural education and various forms of art at educational institutions within the national education system shall enjoy scholarship, subsistence allowances, training loan policies, exemptions and reductions in tuition fees, contributions to school construction, subsidies for purchasing textbooks and learning materials, and preferential admission according to the current regulations of the State.

b) Regarding assistance in vocational training and job creation:

- Persons with disabilities who need vocational training shall be supported by the State to undergo short-term vocational training (once) at vocational training centers as stipulated in Circular Joint No. 19/2005/TTLT-LĐTBXH-TC-KHĐT dated May 19, 2005, issued by the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and the Ministry of Planning and Investment guiding the implementation of Decree No. 81/CP dated November 23, 1995, and Decree No. 116/2004/NĐ-CP dated April 23, 2004, amending and supplementing certain articles of Government Decree No. 81/CP detailing and guiding the implementation of certain provisions of the Labor Code concerning disabled workers, and other current guiding documents on the financial implementation of Decision No. 65/2005/QĐ-TTg dated March 25, 2005, of the Prime Minister approving the Project "Caring for Orphaned Children Without Guardianship, Abandoned Children, Severely Disabled Children, Children Affected by Chemical Weapons, and Children Infected with HIV/AIDS Based on Community Support for the Period 2005-2010".

- Persons with disabilities who require capital for production and business operations may be considered for loans with preferential interest rates from the Employment Fund for Persons with Disabilities and the National Employment Fund. Loan disbursements shall be carried out in accordance with the current regulations on lending from poverty reduction and employment creation funds of the Social Policy Bank.

- Establish pilot models for vocational training and job creation through cooperation with vocational training centers and employment referral agencies to train and find jobs for persons with disabilities according to the project of the Ministry of Labor, Invalids and Social Affairs.

- Support vocational training centers in purchasing specialized teaching and learning equipment for persons with disabilities according to approved projects.

c) Regarding assistance in sports:

- Provide living, travel, and meal expenses for persons with disabilities participating in national, regional, provincial, and international disability sports competitions held in Vietnam as stipulated in Circular Joint No. 106/TTLT-BTC-UBTDTT dated November 17, 2006, issued by the Ministry of Finance and the Sports Management Committee regarding financial expenditure regulations for sports competitions.

- When persons with disabilities are members of sports teams participating in international disability sports competitions (not held in Vietnam), they shall have their travel, meal, and accommodation expenses reimbursed according to Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance regarding travel expense regulations for short-term overseas trips by civil servants funded by the state budget.

- Allocate rewards for athletes and coaches who are persons with disabilities based on their achievements in sports competitions according to Decision No. 234/2006/QĐ-TTg dated October 18, 2006, issued by the Prime Minister regarding certain benefits for sports coaches and athletes.

- Support the construction of facilities serving the physical training and competition of persons with disabilities according to approved projects.

7. Support for functional recovery of persons with disabilities:

Persons with disabilities shall be provided health care and functional recovery support in accordance with the current regulations of the State. This circular guides the implementation of a pilot model for early intervention through surgical correction and functional recovery for 3,000 poor individuals with mobility disabilities under the decision to implement the plan for health care for persons with disabilities by the Minister of Health. Support for surgical correction and functional recovery for persons with disabilities, especially children with disabilities, is based on community support, with the following content and funding levels:

a) Screening examination:

- Payment for medical consultations, technical service fees, and laboratory tests as prescribed by doctors at current hospital fee rates.

- Funding for consultation to determine surgical procedures and treatment methods: VND 100,000 per person per consultation.

b) Corrective surgery:

- Subsidize medication, blood, intravenous fluids, chemicals, technical services, and laboratory tests, and medical consumables as prescribed by doctors at current hospital fee rates.

- Subsidize meals for persons with disabilities and one accompanying family member during the period of surgical correction at healthcare and rehabilitation facilities, with a subsidy rate of VND 25,000 per day per person.

- Subsidize orthopedic devices based on the degree of disability and the charges at the treatment and rehabilitation facility.

- Subsidize travel expenses for persons with disabilities and one accompanying family member when traveling for medical examinations and treatments, based on the actual public transport fare used. In cases where private transportation is used, the subsidy will be based on the actual distance traveled and the common transport fare.

c) Functional recovery:

- For persons with disabilities undergoing functional recovery at home:

+ They shall be subsidized for renting ordinary rehabilitation exercise equipment (excluding wheelchairs, walkers, and strollers) suitable for individual needs. The subsidy level shall be equivalent to the charges at the treatment and rehabilitation facility.

||| Support for rehabilitation instructors for target group at 25,000 dong per person per day (maximum not exceeding 32 days).

||| - For disabled persons who are prescribed to undergo rehabilitation training at medical facilities and rehabilitation centers by doctors: The costs for examination and treatment will be reimbursed according to the current hospital fee rates set by the State. In cases where individuals have health insurance cards, they will be supported in covering expenses outside the scope of reimbursement by the Health Insurance Fund as stipulated in the Health Insurance Regulations.

||| d) Post-operative orthopedic examination and rehabilitation:

||| Disabled individuals who have undergone orthopedic surgery and rehabilitation will be supported with funds for medical examinations, technical service fees, and laboratory tests as prescribed by doctors and according to current hospital fee rates to determine their health status and develop further treatment plans.

||| 8. Pilot support for disabled persons to access public transportation shall be implemented in accordance with the Decision of the competent authority.

||| 9. Develop pilot models to support the livelihoods of disabled persons to help them maintain a source of income for living, as approved by the Minister of Labor, Invalids, and Social Affairs under the Project Plan.

||| The content and expenditure levels for activities specified in Clauses 8 and 9 of this Section shall be carried out in accordance with the Project Plan approved by the competent authority and the current financial expenditure regulations, as well as the provisions of this Circular. In cases where special expenditure items arise that are not covered by existing state regulations, relevant Ministries shall send letters to the Ministry of Finance to negotiate the content and expenditure levels appropriately.

||| III. BUDGET ESTIMATION, IMPLEMENTATION, AND FINALIZATION

The preparation, implementation, and finalization of the budget shall be conducted in accordance with the current regulations stipulated in Circular No. 59/2003/TT-BTC dated June 23, 2003, issued by the Ministry of Finance, guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003, of the Government detailing and guiding the enforcement of the Law on State Budget; and the Circulars of the Ministry of Finance guiding the management, allocation, and settlement of state budget expenditures through the State Treasury. This Circular supplements certain specific points as follows:

||| 1. Budget Estimation: Based on the assigned tasks pursuant to Clause 7, Article 1, Decision No. 239/2006/QĐ-TTg dated October 24, 2006, of the Prime Minister approving the Assistance Program for Disabled Persons for the period 2006-2010, agencies, units, and organizations tasked with implementing the Program's activities shall be responsible for preparing the necessary budget estimates to fulfill the annual plan's tasks, which should be consolidated within the unit's regular activity budget estimate and submitted to the supervising agency for consolidation and submission to the financial authority at the same level for approval according to the current budget decentralization regulations.

Article 16. Settlement of State Budget Funds for Support

||| The Program budget allocation is made concurrently with the annual regular expenditure budget of the agency or unit. Based on the budget allocated by the competent authority, the head of the agency or unit is responsible for allocating funds to subordinate units, including the Program support funds, and submitting these to the financial authority at the same level for review. After agreement from the financial authority, the head of the agency or unit decides to allocate the state budget to subordinate units; copies are sent to the financial authority, the State Treasury at the same level, and the State Treasury where transactions take place for coordination in implementation.

3. Utilization and settlement of funds:

||| The use and finalization of the budget must ensure the implementation of Program activities in accordance with the State Budget Law, Accounting Law, and other guiding documents.

IV. IMPLEMENTATION

||| 1. At the Central Level: Relevant Ministries and sectors shall base their tasks assigned (as per Clause 7, Article 1, Decision No. 239/2006/QĐ-TTg dated October 24, 2006, of the Prime Minister) to lead and coordinate with related Ministries and sectors in developing implementation plans for the Program, issue guidance documents for Program activities within their authority, report back to the Ministry of Labor, Invalids, and Social Affairs; prepare budgets, manage, use, and finalize the budget for Program implementation according to this Circular.

2. At the Local Level:

||| - The Department of Labor, Invalids, and Social Affairs shall lead and coordinate with related Departments and sectors in developing implementation plans for the Program to assist disabled persons, submit them to the People's Committee of the province or centrally-administered city for approval, clearly defining the targets, activities of the Program, and the responsibilities of each agency in organizing its implementation; compile and report annually on the results of implementation to the Ministry of Labor, Invalids, and Social Affairs.

||| - For the year 2007, based on the tasks assigned by the People's Committee of the province or centrally-administered city, agencies and organizations leading the Program shall prepare budget estimates and submit them to the Department of Finance for consolidation and reporting to the provincial People's Committee for supplementary funding according to the State Budget Law and its guiding documents. From 2008 onwards, the allocation of funds for implementation shall follow the provisions of Section III of this Circular.

||| V. EFFECTIVE DATE

||| 1. This Circular takes effect 15 days after its publication in the Official Gazette. Previous regulations conflicting with this Circular are hereby abolished.

||| 2. During the implementation process, if there are any difficulties, please promptly reflect them to the relevant Ministries for research and resolution./.

 

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Relations map

↑ Basis & documents that affect this document
Referenced by 4
23/2007/TT-BTC Thông tư số 23/2007/TT-BTC Quy định chế độ công tác phí, chế độ chi tổ chức các cuộc hội nghị đối với các cơ quan nhà nước và đơn vị sự nghiệp công lập Expired 68/2007/TTLT-BTC-BLĐTBXH Thông tư liên tịch số 68/2007/TTLT-BTC-BLĐTBXH Hướng dẫn quản lý kinh phí thực hiện Quyết định số 65/2005/QĐ-TTg ngày 25/3/2005 của Thủ tướng Chính phủ về việc phê duyệt Đề án “Chăm sóc trẻ em mồ côi không nơi nương tựa, trẻ em bị bỏ rơi, trẻ em tàn tật nặng, trẻ em là nạn nhân của chất độc hoá học và trẻ em nhiễm HIV/AIDS dựa vào cộng đồng giai đoạn 2005-2010” In effect
46/2007/TTLT/BTC-BLĐTBXH
Joint Circular No. 46/2007/TTLT/BTC-BLDTBXH guiding the use of funds to implement Decision No. 239/2006/QD-TTg dated October 24, 2006 of the Prime Minister approving the Assistance Program for Persons with Disabilities for the period 2006-2010.
Expired
↓ Documents affected by this document
References 8
59/2003/TT-BTC Thông tư số 59/2003/TT-BTC Hướng dẫn thực hiện Nghị định số 60/2003/NĐ-CP ngày 6 tháng 6 năm 2003 của Chinh phủ quy định chi tiết và hướng dẫn thi hành Luật Ngân sách Nhà nước In effect 100/2006/TT-BTC Thông tư số 100/2006/TT-BTC Hướng dẫn việc quản lý và sử dụng kinh phí ngân sách nhà nước bảo đảm cho công tác xây dựng các văn bản quy phạm pháp luật Expired 91/2005/TT-BTC Thông tư số 91/2005/TT-BTC Quy định chế độ công tác phí cho cán bộ, công chức nhà nước đi công tác ngắn hạn ở nước ngoài do Ngân sách nhà nước bảo đảm kinh phí. Expired 106/2006/TTLT/BTC-UBTDTT Thông tư liên tịch số 106/2006/TTLT/BTC-UBTDTT Quy định chế độ chi tiêu tài chính cho các giải thi đấu thể thao Expired 68/2007/TTLT/BTC-BLĐTBXH Thông tư liên tịch số 68/2007/TTLT/BTC-BLĐTBXH Hướng dẫn quản lý kinh phí thực hiện Quyết định số 65/2005/QĐ-TTg ngày 25/3/2005 của Thủ tướng Chính phủ về việc phê duyệt Đề án “Chăm sóc trẻ em mồ côi không nơi nương tựa, trẻ em bị bỏ rơi, trẻ em tàn tật nặng, trẻ em là nạn nhân của chất độc hoá học và trẻ em nhiễm HIV/AIDS dựa vào cộng đồng giai đoạn 2005 - 2010” Expired 19/2005/TTLT/BLĐTBXH–BTC–BKHĐT Thông tư liên tịch số 19/2005/TTLT/BLĐTBXH–BTC–BKHĐT Hướng dẫn thi hành Nghị định số 81/CP ngày 23 tháng 11 năm 1995 và Nghị định số 116/2004/NĐ-CP ngày 23 tháng 4 năm 2004 sửa đổi, bổ sung một số điều của Nghị định số 81/CP của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều của Bộ Luật lao động về lao động là người tàn tật In effect 234/2006/QĐ-TTg Quyết định số 234/2006/QĐ-TTg Về một số chế độ đối với huấn luyện viên, vận động viên thể thao Expired 239/2006/QĐ-TTg Quyết định số 239/2006/QĐ-TTg Phê duyệt Đề án trợ giúp người tàn tật giai đoạn 2006 - 2010 In effect

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