Joint Circular No. 49/2002/TTLT/BTC-BLDTBXH guiding the implementation of funds for烈士墓工作

JOINT CIRCULAR

Guidelines for Implementing Funds for Martyrs' Graves Work

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Pursuant to Article 15, Article 18 of Decree No. 28/CP dated April 29, 1995 of the Government detailing and guiding the implementation of certain provisions of the Ordinance on Preferential Treatment for Revolutionary Activists, Martyrs, and Families of Martyrs, War Invalids, and Those Contributing to the Revolution.

The Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs provide guidelines for implementing funds for martyrs' graves work as follows:

I. SURVEYING AND SEARCHING FOR MARTYRS' GRAVES:

1. Survey areas for searching for martyrs' graves: Areas where battles occurred, mountainous regions, remote areas, former bases of resistance, and revolutionary rear areas.

2. Content and expenditure levels for surveying and searching for graves:

2.1. Allowance for those leading the way: 40,000 VND/person/day.

2.2. Allowance for those directly performing surveying and searching tasks: 65,000 VND/person/day (those receiving allowances shall not receive travel expenses).

2.3. Expenditure for transportation and conveyance.

2.4. Expenditure for purchasing tools for excavation, search, and survey.

2.5. Expenditure for purchasing common medicines and anti-malaria drugs.

Expenditures under items 2.3, 2.4, and 2.5 shall be calculated based on actual costs.

II. COLLECTING AND CONSTRUCTING GRAVES OF MARTYRS:

1. Expenditure level for collecting martyrs' graves::

- Plain areas: 260,000 VND/grave.

- Mountainous areas and the Mekong Delta plain: 340,000 VND/grave.

In special cases, when large forces are required, costs exceed the above-defined levels, and conditions for collection are difficult, the Department of Labor, Invalids, and Social Affairs shall coordinate with the Department of Finance and Prices to report to the Chairman of the Provincial People's Committee for a decision on actual expenditures and the excess costs to be covered by the local budget from the social security fund.

2. Expenditure level for constructing graves of martyrs:

- Plain areas: 300,000 VND/grave.

- Mountainous areas and the Mekong Delta plain: 370,000 VND/grave.

3. For graves of martyrs collected and maintained by the families of martyrs who wish to retain them for long-term management (not transferred to the martyrs' cemetery), the Department of Labor, Invalids, and Social Affairs shall maintain a list and support a one-time expenditure of 500,000 VND for constructing the grave.

4. Expenditure for organizing reception ceremonies, burial, and relocation of martyrs' remains shall be decided by the Department of Labor, Invalids, and Social Affairs coordinating with the Department of Finance and Prices, reporting to the Chairman of the Provincial People's Committee, funded from the local budget.

III. ESTABLISHING A LIST OF MARTYRS' GRAVES:

1. The Department of Labor, Invalids, and Social Affairs is responsible for establishing, managing, retaining, and reporting the list of martyrs' graves managed locally according to the guidance of the Ministry of Labor, Invalids, and Social Affairs.

The expenditure for establishing, retaining, and submitting reports on the list of martyrs' graves is 1,000 VND/grave.

2. In principle, construction of graves without remains (memorial graves, symbolic graves) within the martyrs' cemetery should not be carried out. If such graves have been constructed in the martyrs' cemetery according to the wishes of the martyrs' families, they must be clearly noted as "graves without remains" in the list.

IV. SUPPORTING RELATIVES OF MARTYRS TO VISIT MARTYRS' GRAVES:

1. Subjects and conditions for support when visiting martyrs' graves:

Parents, spouses, children, persons who raised martyrs, brothers, sisters, and other relatives if authorized by the aforementioned relatives and confirmed by the People's Committee at the commune level, must accurately notify the address of the martyrs' grave provided by the Department of Labor, Invalids, and Social Affairs regarding the location of the martyrs' grave.

2. Level of support for visiting martyrs' graves:

Relatives of martyrs mentioned in point 1 above, if granted permission by the People's Committee of the district of residence or authorized by the Department of Labor, Invalids, and Social Affairs to issue an introduction letter for visiting, will be supported as follows:

a- Travel: Local authorities or authorized agencies may support travel expenses according to standard ticket prices for trains or buses from the place of residence of the relatives to the martyrs' cemetery. The maximum number of people supported is three for each grave.

b- Visiting: The Department of Labor, Invalids, and Social Affairs at the provincial or district level (if authorized by the Department of Labor, Invalids, and Social Affairs) is responsible for guiding and assisting relatives during their visit.

For relatives who visit for extended periods and incur significant costs, up to three people can be supported at the destination as follows:

- Food allowance: 15,000 VND/person/day, not exceeding four days.

- Partial support for return transportation expenses according to standard ticket prices for public transport. Special cases may receive full transportation expenses approved by the Director of the Department of Labor, Invalids, and Social Affairs or the authorized representative.

V. FUNDS GUARANTEE:

1. Central budget authorizes expenditures for: Surveying and searching for martyrs' graves (point 2, section I); Collecting and constructing graves (points 1, 2, and 3, section II); Establishing lists of martyrs' graves (point 1, section III); Supporting visits (section b, point 2, section IV).

2. Local budgets allocate social security funds to cover: Excess costs for constructing graves (point 1, section II); Organizing reception ceremonies, burials, and relocations of martyrs' remains (point 4, section II); and supporting travel expenses for visits (section a, point 2, section IV).

VI. IMPLEMENTATION ORGANIZATION:

1. This Circular takes effect 15 days after its issuance and replaces Circular No. 78/TT-LB dated November 3, 1995, issued jointly by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs.

2- During implementation, any issues should be reported to the relevant ministries for timely research and resolution.