Circular No. 47/1998/TT-BTC guides the amendment and supplementation of Point 3.a, Section III of Circular No. 09/1998/TT-BTC dated January 20, 1998 on managing and using funds from anti-smuggling activities.

CIRCULAR

OF THE MINISTRY OF FINANCE NO. 47/1998/TT-BTC DATE APRIL 9, 1998

GUIDING AMENDMENTS AND SUPPLEMENTS TO POINT 3.A SECTION III OF

CIRCULAR NO. 09/1998/TT-BTC DATE JANUARY 20, 1998 ON

MANAGEMENT AND USE OF FUNDS FROM ANTI-SMUGGLING ACTIVITIES

Pursuant to the Memorandum No. 73/TB-VPCP dated April 3, 1998 of the Government Office regarding the conclusions of Deputy Prime Minister Nguyen Tan Dung at a meeting reviewing anti-smuggling work along the southwestern border; Considering the current situation of anti-smuggling activities;

The Ministry of Finance guides amendments and supplements to Clause a of Point 3 under Section III stipulated in Circular No. 09/1998/TT-BTC dated January 20, 1998 guiding regulations on management and use of funds from anti-smuggling activities as follows:

"a. Thirty percent (30%) of the amount is allocated for rewards and supplementary funding to organizations and individuals with outstanding achievements in anti-smuggling efforts mentioned in Point 2b above, which shall be considered as 100% and distributed and used as follows:

a.1. Thirty percent (30%) is used for allowances and rewards for organizations and individuals with outstanding achievements in anti-smuggling activities, additional expenses for anti-smuggling work such as: costs for propaganda, summarization; allowances during treatment time for officers from various forces injured while investigating and arresting smugglers; hospital fees for cases without health insurance...

The Chairman of the People's Committee of provinces and centrally-administered cities shall specify specific reward amounts for organizations and individuals with outstanding achievements within the framework of the allocated rewards, in line with actual circumstances, and bear responsibility for their decisions.

Based on the regulations of the Chairman of the People's Committee of provinces and centrally-administered cities, heads of units assigned anti-smuggling tasks shall be responsible for reviewing the distribution of rewards to units and individuals with outstanding achievements openly and democratically based on the complexity of cases and the level of participation by each unit or individual. In special cases, if the reward amount exceeds 30% as specified by the Chairman of the People's Committee of provinces and centrally-administered cities, heads of units may allocate additional funds from the 60% designated for purchasing anti-smuggling equipment (as stipulated in Clause a.2 below) to provide rewards. Additional allocations must be carefully considered to ensure efficiency and economy. Heads of units shall bear responsibility for their decisions.

a.2. Sixty percent (60%) is used for the purchase and supplementation of anti-smuggling equipment by units. In special cases, additional funding may be allocated from the reward pool for organizations and individuals with outstanding achievements.

Heads of units shall be responsible for drafting plans to purchase and supplement equipment and submit them to financial authorities at the same level for review. The expenditure on purchasing equipment for anti-smuggling forces must comply strictly with current state budget management regulations.

a.3. Ten percent (10%) is submitted to the immediate superior authority of units assigned anti-smuggling tasks to reward collaborating departments and fund propaganda activities, training organization, summarization, and finalization. The immediate superior authority for Market Management Branches is the Market Management Department; the immediate superior authority for Tax Departments is the General Tax Department...

In cases where multiple sectors collaborate in anti-smuggling efforts, the funds shall be submitted to the immediate superior authority of the unit primarily responsible for implementing the anti-smuggling operation.

Any unused reward and supplementary funding at the end of the year may be carried over to the next year for continued use."

This Circular takes effect 15 days after its issuance; simultaneously, Clause a of Point 3 under Section III in Circular No. 09/1998/TT-BTC dated January 20, 1998 issued by the Ministry of Finance ceases to be effective.