Circular No. 51/2020/TT-BTC stipulates the procedures for issuing, receiving, distributing, using state reserve goods for relief, assistance, aid, and managing the funds to ensure these activities.

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 51/2020/TT-BTC	Hanoi, June 2, 2020

 

CIRCULAR

REGULATIONS ON THE PROCEDURES FOR ISSUING, HANDLING, DISTRIBUTION, USE OF NATIONAL RESERVE GOODS EXPORTED FOR RELIEF, SUPPORT, AID AND MANAGEMENT OF FUNDS TO ENSURE THE WORK OF ISSUING AND HANDLING GOODS FOR RELIEF, SUPPORT, AID

Pursuant to the Law on National Reserves dated November 20, 2012;

Pursuant to the Law on Bidding dated November 26, 2013;

Pursuant to the Law on State Asset Management dated June 21, 2017;

Pursuant to Decree No. 94/2013/NĐ-CP dated August 21, 2013 of the Government detailing the implementation of the National Reserve Law and Decree No. 128/2015/NĐ-CP dated December 15, 2015 of the Government amending and supplementing the detailed list of national reserve goods and assigning agencies to manage national reserve goods issued together with Decree No. 94/2013/NĐ-CP dated August 21, 2013 of the Government;

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 Decision No. 17/2019/QĐ-TTg dated April 8, 2019 of the Prime Minister regarding certain tender packages and procurement contents for maintaining regular operations that apply the special tender selection method as stipulated in Article 26 of the Law on Bidding;

At the proposal of the Director General of the State Treasury Administration;

The Minister of Finance issues this Circular to regulate the procedures for issuing, handling, distribution, use of national reserve goods exported for relief, support, aid and management of funds to ensure the work of issuing and handling national reserve goods for relief, support, aid,

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular regulates the procedures for issuing, handling, distribution, use of national reserve goods issued free of charge for relief, support, aid, search and rescue, disaster prevention, mitigation, response, epidemic control, famine relief, serving national defense, security, social order and safety, and other urgent tasks of the State (hereinafter referred to as issuing national reserve goods for relief, support, aid) and management and use of funds to ensure the work of issuing and handling national reserve goods for relief, support, aid.

Article 2. Applicability

This Circular applies to agencies, organizations, and individuals related to the issuance, handling, distribution, use of national reserve goods for relief, support, aid and management and use of funds to ensure the work of issuing and handling national reserve goods for relief, support, aid.

Chapter II

SPECIFIC PROVISIONS

Section 1. PROCEDURES FOR ISSUING, HANDLING, DISTRIBUTION, USE OF NATIONAL RESERVE GOODS FOR RELIEF, SUPPORT, AID

Article 3. Procedure and dossier for reporting to the Prime Minister for issuing national reserve goods for relief, support

1. Heads of ministries and sectors managing the relevant fields, Chairmen of Provincial People's Committees (hereinafter collectively referred to as Chairmen of Provincial People's Committees) shall submit reports and request the Prime Minister to consider and decide on issuing national reserve goods for disaster prevention, mitigation, response, epidemic control, famine relief, and other urgent tasks of the State; at the same time, send the report to the ministry or sector managing national reserve goods assigned by the Government to manage the goods proposed for issuance.

The report clearly states the extent of damage, necessary requirements, and the basis for calculating the quantity of national reserve goods needed for relief and support to be provided to ministries, sectors, and localities; the decision of the Chairman of the Provincial People's Committee on declaring an epidemic outbreak in the locality (if applicable).

For national reserve goods serving national defense, security, and social order, the Ministers of Defense and Public Security shall report and request the Prime Minister, and simultaneously send the Ministry of Finance for review and submission to the Prime Minister according to regulations.

2. Within a maximum of three working days from the date of receipt of the report from the head of the ministry or sector managing the relevant field, or the Chairman of the Provincial People's Committee along with complete supporting documents, the ministry or sector managing national reserve goods shall have the responsibility to review, check, and compile the quantity, value, and types of national reserve goods needed for relief and support, and report to the Prime Minister, while sending the Ministry of Finance (including the report from the head of the ministry or sector managing the relevant field, the Chairman of the Provincial People's Committee, and detailed calculation basis for the required issuance) for review and submission to the Prime Minister according to regulations.

3. Within a maximum of three working days from the date of receipt of the report from the ministry or sector managing national reserve goods along with complete supporting documents, the Ministry of Finance shall have the responsibility to review and submit to the Prime Minister for a decision on issuing national reserve goods.

4. The National Reserve General Department is the agency assisting the Ministry of Finance in leading and coordinating with relevant ministries and sectors in reviewing and reporting to the Minister of Finance for submission to the Prime Minister for a decision on issuing national reserve goods.

The content of the review and submission to the Prime Minister for issuing national reserve goods includes:

- Consistency with the objectives and tasks of national reserves and the tasks assigned by the State;

- The capacity to meet (inventory level) of national reserves for the goods proposed for issuance;

- Compliance with the procedure, documents, and accompanying files for the issuance request from the head of the ministry or sector managing the relevant field, or the Chairman of the Provincial People's Committee;

- Compliance with the issuance quota for national reserve goods (if applicable).

5. In emergency situations as stipulated in Clause 8, Article 4 of the National Reserve Law, the Ministers of Finance, Defense, Public Security, and Agriculture and Rural Development may immediately issue national reserve goods corresponding to their authority to approve budget expenditures as stipulated in the State Budget Law. Report to the Prime Minister and notify the Ministry of Finance within three working days from the date of issuing national reserve goods and bear responsibility for their decisions.

If the value of each type of national reserve good exceeds the authority to approve budget expenditures of the Minister of Finance as stipulated in the State Budget Law, the Ministers of Finance, Defense, Public Security, and Agriculture and Rural Development must submit to the Prime Minister for consideration and decision.

Article 4. Responsibilities of ministries and sectors managing national reserve goods and of the National Reserve General Department in the process of allocating and delivering national reserve goods for relief, support, and aid.

1. Based on the decision to allocate national reserve goods for relief, support, and aid issued by the Prime Minister or the authorized person.

a) The head of the ministry or sector managing national reserve goods shall issue a decision assigning tasks to national reserve units and enterprises entrusted with the storage of national reserve goods to carry out the allocation and delivery of national reserve goods for relief, support, and aid, and organize inspections and supervision of these units and enterprises during the implementation of the allocation and delivery.

b) The Director of the National Reserve General Department shall issue a decision assigning tasks to regional National Reserve Bureaus to carry out the allocation and delivery of national reserve goods for relief, support, and aid, and organize inspections and supervision of these bureaus during the implementation of the allocation and delivery.

c) When issuing a decision to allocate national reserve goods, the head of the ministry or sector managing national reserve goods must report to the Prime Minister and notify the Ministry of Finance within three working days from the date of issuance of the allocation decision, bear responsibility for their decision, and simultaneously send it to the relevant ministry or sector managing the field or provincial People's Committee receiving national reserve goods for relief and support to coordinate in implementation.

2. The head of the ministry or sector managing national reserve goods and the Director of the National Reserve General Department shall sign the Memorandum of Agreement on the transfer and receipt of national reserve goods and organize a symbolic handover ceremony of national reserve goods with ambassadors of countries receiving aid in Vietnam when allocating national reserve goods for international aid.

The Memorandum of Agreement with ambassadors of countries regarding the transfer and receipt of national reserve goods for aid includes the following main contents:

a) Name and address of the unit exporting goods.

b) Quantity and quality of national reserve goods allocated for aid.

c) Shelf life of national reserve goods (if applicable).

d) Specifications, packaging, and markings on the packaging.

e) Delivery location in the recipient country.

f) Mode of transportation; name of the transport vehicle (if applicable).

g) Unit and representative receiving goods in the recipient country.

h) Timeframe, progress, and responsibilities of the parties involved.

i) Other related contents.

Article 5. Responsibilities of ministries and sectors managing fields and of provincial People's Committees in receiving and distributing national reserve goods for relief and support.

1. Within ten working days from the date of receipt of the decision to allocate national reserve goods for relief and support issued by the Prime Minister or the authorized person, the head of the ministry or sector managing the field and the Chairman of the provincial People's Committee receiving the goods must issue a decision allocating national reserve goods and assign tasks to units and organizations to receive national reserve goods for relief and support; at the same time, send this decision to national reserve units and enterprises entrusted with the storage of national reserve goods directly exporting and delivering goods to coordinate in implementation. The content of the decision must clearly state the name of the receiving unit or organization, the name of the commodity, quantity of goods, and the time of receipt.

For the allocation of goods with long implementation periods (more than 60 days), the head of the ministry or sector managing the field and the Chairman of the provincial People's Committee shall base on actual conditions to issue a decision allocating national reserve goods and assign tasks to units and organizations to receive national reserve goods appropriately.

2. Direct units and organizations assigned tasks to promptly receive and distribute national reserve goods to the correct users; at the same time, organize inspection and supervision work on the distribution and use of national reserve goods for relief and support.

3. In case they cannot fully receive the national reserve goods for relief and support according to the Prime Minister's or the authorized person's decision, the head of the ministry or sector managing the field and the Chairman of the provincial People's Committee must promptly submit a report to the Prime Minister for consideration and decision on returning the allocation quota, while sending it to the Ministry of Finance and the ministry or sector managing national reserve goods for tracking and coordination in implementation.

Article 6. Tasks of state reserve units and enterprises hired to store state reserves in the process of allocating and delivering goods

The head of state reserve units and enterprises hired to store state reserves shall implement the following tasks based on the decision assigning the task of allocating goods issued by the head of the ministry or sector managing state reserves or the General Director of the State Reserve Administration (for regional State Reserve Units):

1. Inspect the list of goods, types, specifications, quantities, and quality of state reserve goods allocated for relief and support, and technical documentation (if available).

2. Arrange manpower and means to inspect, supervise, and load/unload goods at storage points and transportation means (if applicable).

3. Organize delivery to the designated location.

a) State reserve goods allocated for relief, support, and aid must be safely transported, promptly and conveniently handed over to receiving units and organizations according to time, type, quantity, and quality requirements.

b) State reserve goods allocated for relief and support, including food, crop seeds, veterinary drugs, plant protection chemicals, medicines for disease prevention and control, disinfectants, water treatment chemicals..., state reserve units and enterprises hired to store state reserves organize allocation, transportation, and delivery using the transportation means of the delivering party at district, county, town, city centers receiving relief and support goods; or deliver using the transportation means of the receiving party at the state reserve goods storage facility gate; or at locations as decided by the competent authority.

c) State reserve goods allocated for relief and support, including equipment, means, machinery, rescue and disaster relief supplies, state reserve units and enterprises hired to store state reserves organize allocation and delivery using the transportation means of the receiving unit at the state reserve goods storage facility gate. In urgent cases, state reserve units and enterprises hired to store state reserves may mobilize or rent transportation means to deliver goods to the correct location as decided by the competent authority.

d) State reserve goods allocated for international aid are delivered to the location as decided by the competent authority.

4. In the case of temporarily allocating state reserve goods to promptly serve emerging tasks:

a) In emergency situations, the heads of state reserve units and enterprises hired to store state reserves may use fax copies, electronic signed documents (Decisions of the Prime Minister, of the head of the ministry or sector managing state reserves), or telephone calls from the head of the ministry or sector managing state reserves, or the General Director of the State Reserve Administration (if unable to receive fax copies) to allocate state reserve goods to meet the requirements of emerging tasks. Within five working days from the date of allocating state reserve goods, the state reserve units and enterprises hired to store state reserves assigned the task of allocating goods must compile and complete all required documentation.

b) In the case of temporarily allocating state reserve goods according to the decision of the competent authority to promptly serve emerging tasks, within a maximum of thirty days after completing the task, the receiving and using units of state reserve goods have the responsibility to recover, perform technical maintenance, and return to the state reserve units and enterprises hired to store state reserves that allocated the goods to handle re-storage procedures and preservation according to regulations; where the goods were received, they should be returned there. Upon re-storing, the state reserve units and enterprises hired to store state reserve goods will coordinate with the receiving unit and invite relevant authorities to form a committee to inspect and assess the quality of the goods. If the goods meet state reserve standards, re-storage procedures will be completed simultaneously while reporting results to the ministry or sector managing state reserves. If state reserve goods recovered do not meet quality requirements for continued storage, the head of the ministry or sector managing state reserves will propose plans for allocation and use, sale, or liquidation, and report to the Prime Minister for consideration and decision.

Article 7. Tasks of units and organizations assigned to receive goods

1. Within a maximum of thirty days from the date of receiving the decision on allocating goods issued by the head of the ministry or sector managing the field or the Chairman of the People's Committee at the provincial level, the units and organizations assigned to receive goods must implement the work and immediately carry out the receipt of the full quantity of national reserve goods allocated. In case the allocation plan specifies a specific implementation time, it shall be carried out according to the time stated in the decision.

2. Coordinate the time and location for delivering and receiving goods with national reserve units and enterprises entrusted to store national reserve goods that are assigned to issue and deliver goods; arrange manpower and means to receive goods on the delivery unit’s means of transport.

3. Ensure prompt, timely, and accurate receipt of goods in terms of type, quantity, and quality; distribute them promptly according to the correct regulations, policies, and intended recipients for relief and support goods.

4. Maintain records tracking the results of receiving, managing, and distributing national reserve goods; open accounting books to record and account for the quantity and value of received and distributed goods for relief and support purposes.

5. Bear responsibility for all losses caused by poor storage after receipt, untimely distribution leading to damage, deterioration, loss of quality, or insufficient quantity of goods; individuals and organizations related to the losses must compensate for damages or be subject to legal penalties depending on the extent of the losses.

Article 8. Documents, certificates, procedures for delivering and receiving goods

1. National reserve units and enterprises entrusted to store national reserve goods directly issuing and delivering goods must comply with the regulations on national reserve warehouse withdrawal, specifically:

a) Issue a sales invoice for national reserve goods clearly stating the quantity and value of the national reserve goods allocated according to the current accounting price recorded in the accounting books.

b) Prepare a delivery and receipt record for national reserve goods for relief, support, and aid. The contents of the delivery and receipt record include the following main items:

- Clearly state the name, position, address of the person delivering the goods and the person receiving the goods;

- The delivering unit and the receiving unit;

- Delivery time and location;

- Name of goods, quantity, value, and quality of delivered and received goods;

- Expiry date (if applicable);

- Accompanying documents (if applicable);

- Other necessary contents.

2. Representatives of units and organizations assigned to receive goods must have the following documents:

a) An introduction letter from the unit or organization assigned to receive goods;

b) Decision on allocating national reserve goods issued by the head of the ministry or sector managing the field or the Chairman of the People's Committee at the provincial level (a certified copy of the original in cases where the same allocation decision applies but goods are received at different locations); Decision assigning tasks to units and organizations receiving goods by the competent authority.

c) In cases where national reserve goods are temporarily withdrawn to meet requirements as stipulated in Clause 4, Article 6 of this Circular, units and organizations assigned to receive goods that do not yet have the original decision on allocating goods issued by the head of the ministry or sector managing the field or the Chairman of the People's Committee at the provincial level must, within the latest five working days from the date of receiving the full quantity of goods, have the responsibility to send the original decision on allocating goods to the national reserve unit or enterprise entrusted to store national reserve goods that has already delivered the goods to complete the delivery and receipt documents.

Article 9. Management and use of national reserve goods for relief and support

Ministries, sectors managing the relevant fields, provincial People's Committees, units, organizations shall be responsible to:

1. Manage and use national reserve goods in accordance with their intended purposes, target groups, and standards as prescribed by law; ensure that there is no loss or waste. Strictly prohibit the sale or exchange of goods to generate funds to cover costs or misuse them. In cases where all received goods are not fully utilized (after the completion of relief and support activities), they must be closely monitored, stored, and managed strictly, and only used for relief and support purposes.

2. Establish records to track, account for, and report on the management and use of national reserve goods allocated according to the accounting and statistics laws. For national reserve goods used multiple times, detailed ledgers must be maintained in accordance with the laws on state asset management and use, and proper preservation and maintenance procedures must be followed as stipulated by the specialized management agencies to ensure that the allocated national reserve goods always meet quality standards and are ready for immediate use when needed.

3. For national reserve goods serving defense and security tasks, rescue equipment and materials that have been allocated for relief and support but are no longer needed, after inspection if they meet the national reserve goods quality standards, they must be returned to the national reserve warehouse from which they were issued for continued storage in accordance with regulations; if they do not meet the quality standards, they must be reported to the Prime Minister for allocation to the relevant ministries and sectors for regular use, sale, or disposal in accordance with regulations.

Article 10. Reporting System

1. Comprehensive report on the allocation results of national reserve goods for relief, support, and assistance:

Within ten working days from the date of completing the task of allocating and distributing national reserve goods for relief, support, and assistance, the ministries and sectors managing national reserve goods must compile the implementation results and report to the Prime Minister, while simultaneously sending to the Ministry of Finance (State Reserve Administration) for consolidation. The report format follows Form 01/BC-THXC attached to this Circular.

2. Comprehensive report on the distribution and use results of national reserve goods for relief and support:

Within ten working days from the date of completing the task of receiving and distributing national reserve goods for relief and support, the ministries and sectors managing the relevant fields, provincial People's Committees must compile the implementation results and report to the Prime Minister, while simultaneously sending to the Ministry of Finance (State Reserve Administration) and the ministries and sectors managing national reserve goods for coordination in monitoring and management. The report format follows Form 02/BC-TNPP attached to this Circular. For national reserve goods allocated as rescue equipment, supplies, means of transportation, machinery with a usage period exceeding one year and used multiple times, they must be compiled and reported using Form 03/BC-QLSD attached to this Circular.

3. In cases requiring urgent reports at the request of the Prime Minister or competent authorities; ministries and sectors managing national reserve goods, heads of ministries and sectors managing the relevant fields, Chairmen of provincial People's Committees must strictly implement the reporting system as prescribed.

Article 11. Inspection, examination, supervision

1. Specialized inspection concerning national reserves under the State General Reserve Corporation shall be the main organizer, coordinating with ministries and sectors managing goods in national reserves, ministries and sectors managing relevant fields, and provincial People's Committees to examine and inspect the receipt, distribution, and use of national reserve goods for relief, support, and aid.

2. Ministries and sectors managing national reserve goods shall be responsible for monitoring, examining, and handling violations during implementation concerning subordinate national reserve units, enterprises hired to store national reserve goods, and shall consolidate and submit reports to the Ministry of Finance.

3. Units assigned the task of distributing national reserve goods for relief and support shall implement inspections and supervision over the receipt, distribution, management, and use of national reserve goods for relief and support by units and organizations assigned tasks by heads of ministries and sectors managing relevant fields and Chairpersons of provincial People's Committees within their jurisdiction.

4. Provincial People's Committees shall be responsible for organizing inspections and supervision over the distribution and use of national reserve goods distributed for relief and support to localities.

Section 2. MANAGEMENT AND USE OF FUNDS FOR DISTRIBUTION OF NATIONAL RESERVE GOODS FOR RELIEF, SUPPORT, AND AID

Article 12. Sources of funds, contents of expenditure, levels of expenditure, and allocation of funds for distribution and transfer of national reserve goods for relief, support, and aid

1. Funds ensuring the distribution and transfer of national reserve goods for relief, support, and aid shall be guaranteed from the annual state budget allocated for economic public services provided by the State to ministries and sectors managing national reserve goods, the State General Reserve Corporation, and shall be allocated by the Ministry of Finance according to approved budgets; in cases where approval has not been obtained, the Minister of Finance shall decide on provisional allocations from the central government budget for national reserve agencies, enterprises hired to store national reserve goods to implement these tasks.

2. Funds ensuring the distribution of national reserve goods for relief, support, and aid shall be allocated within the planned year. In cases where additional funds arise due to urgent distributions within the year that have not been included in the budget or where the allocated budget is insufficient, the ministry or sector managing national reserve goods shall prepare supplementary budgets and request the Ministry of Finance to consider and decide according to its authority or report to the Prime Minister for decision. If agencies and units assigned the task of distributing national reserve goods for relief, support, and aid do not fully utilize the allocated budget in the year, the budget will be canceled in accordance with laws on state budget.

3. Budget preparation for funds ensuring the distribution of national reserve goods, contents of expenditure, levels of expenditure, and allocation of funds for distribution and transfer of national reserve goods for relief, support, and aid shall be carried out in accordance with Circular No. 145/2013/TT-BTC dated October 21, 2013, issued by the Minister of Finance guiding the national reserve plan and state budget for national reserves, and Circular No. 131/2018/TT-BTC dated December 28, 2018, issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 145/2013/TT-BTC.

4. Funds ensuring the receipt and distribution of national reserve goods for relief and support from the point of receipt as stipulated in points b and c, Clause 3, Article 6 of this Circular shall be arranged from the local budget or the regular budget of the ministry or sector managing the relevant field for payment. Heads of ministries and sectors managing the relevant field, Chairpersons of provincial People's Committees receiving relief and support in national reserve goods shall provide specific guidance on preparing budgets, allocating funds for the work of receiving and distributing national reserve goods, and finalizing accounts in accordance with laws on the state budget.

Article 13. Method for selecting units to enter into transportation contracts, supply packaging materials, loading and unloading, and insurance for national reserve goods

1. In cases where the decision of the head of the ministry or sector managing the field, or the Chairman of the People's Committee at the provincial level on the allocation of national reserve goods and the assignment of tasks to units and organizations receiving national reserve goods for relief and support specifies a delivery period exceeding 60 days from the date the decision takes effect; national reserve units and enterprises hired to store national reserve goods must organize open bidding or competitive bidding to select units for transportation, units supplying packaging materials, loading and unloading, and insurance for national reserve goods in accordance with the provisions of the Bidding Law (except for tender packages in the defense and security sectors which may be selected through direct award procedures as stipulated by the Bidding Law).

2. In cases where the decision of the head of the ministry or sector managing the field, or the Chairman of the People's Committee at the provincial level on the allocation of national reserve goods and the assignment of tasks to units and organizations receiving national reserve goods for relief and support specifies a delivery period of 60 days or less from the date the decision takes effect, national reserve units and enterprises hired to store national reserve goods must select units for transportation, select units supplying packaging materials, select units for loading and unloading, and select units for insuring national reserve goods as follows:

a) Selection of transportation units:

- For transportation tender packages with a tender package value exceeding VND 50,000,000, the following procedures shall be followed:

+ Preparing, reviewing, and approving the plan for selecting contractors;

+ Negotiating the contract with the contractor determined to have sufficient capacity and experience;

+ Approving the results of the selection of contractors;

+ Completing and signing the contract with the contractor; the content of the contract must ensure all relevant requirements regarding the scope, content of work to be performed, time frame for completion, quality standards to be achieved, and the value of the contract.

- For transportation tender packages with a tender package value of VND 50,000,000 or less:

The heads of national reserve units and enterprises hired to store national reserve goods may decide to select transportation units to implement the issuance of national reserve goods while ensuring principles of economy, efficiency, and bearing full responsibility for their decisions; it is not mandatory to sign a contract with suppliers but they must ensure complete invoice and documentation in compliance with legal regulations (no need to prepare, review, and approve the plan for selecting contractors).

b) Selection of units providing packaging materials; packing; loading and unloading; insurance:

- For tender packages with a tender package value exceeding VND 50,000,000 for each newly arising task:

Simplified direct award procedures as prescribed in Clause 1, Article 22 of the Bidding Law and Article 56 of Decree No. 63/2014/NĐ-CP dated June 26, 2014 of the Government detailing certain provisions of the Bidding Law on the selection of contractors shall be applied.

- For tender packages with a tender package value of VND 50,000,000 or less for each newly arising task:

The heads of national reserve units and enterprises hired to store national reserve goods may decide to select units providing packaging materials, packing, loading and unloading, and insuring goods to implement the issuance of national reserve goods while ensuring principles of economy, efficiency, and bearing full responsibility for their decisions; it is not mandatory to sign a contract with suppliers but they must ensure complete invoice and documentation in compliance with legal regulations (no need to prepare, review, and approve the plan for selecting contractors).

Article 14. Procedures and authority for approving the maximum expenditure level for issuing state reserve goods for relief, support, and assistance

1. Based on the decision assigning tasks to issue and deliver state reserve goods for relief, support, and assistance made by the head of the ministry or sector managing state reserve goods, or by the Director General of the State Reserve Agency; units assigned the task of issuing and delivering state reserve goods shall prepare a budget estimate and submit it to the ministry or sector managing state reserve goods, and to the State Reserve Agency (for regional State Reserve Agencies).

2. Within seven working days from the date of receiving the complete dossier on the maximum expenditure level for issuing state reserve goods for relief, support, and assistance (hereinafter referred to as the dossier), the ministry or sector managing state reserve goods, and the State Reserve Agency shall be responsible for reviewing, summarizing, and sending a document (with related dossier attached) to the Ministry of Finance to decide on the maximum expenditure level for issuing goods. In cases where the dossier is incomplete and invalid, within a maximum of two working days (from the date of receipt of the request document), the ministry or sector managing state reserve goods, and the State Reserve Agency shall send a document requesting state reserve units and enterprises hired to store state reserve goods to supplement and perfect the dossier, specifying the necessary documents to be supplemented and perfected.

3. Within seven working days from the date of receiving the request document with dossier from the ministries or sectors managing state reserve goods, and from the State Reserve Agency, the unit under the Ministry of Finance assigned the task of reviewing (the Price Management Department) shall be responsible for reviewing and submitting to the Minister of Finance for deciding on the maximum expenditure level for issuing state reserve goods for relief, support, and assistance. In cases where the dossier is incomplete and invalid, within three working days, the Price Management Department must send a document specifying the necessary documents to be supplemented and perfected, sent to the ministry or sector managing state reserve goods, and the State Reserve Agency to supplement and perfect the dossier.

4. Based on the decision on the maximum expenditure level for issuing goods for relief, support, and assistance made by the Minister of Finance, the head of the ministry or sector managing state reserve goods assigns the expenditure level to subordinate units to implement; the Director General of the State Reserve Agency assigns the expenditure level to regional State Reserve Agencies to implement.

5. The dossier requesting the Ministry of Finance to approve the maximum expenditure level for issuing state reserve goods for relief, support, and assistance includes:

a) Decision of the head of the ministry or sector managing state reserve goods or the Director General of the State Reserve Agency regarding the assignment of tasks to state reserve units and enterprises hired to store state reserve goods to issue goods for relief, support, and assistance.

b) Decision of the head of the ministry or sector managing the relevant field or the Chairman of the People's Committee of the province regarding the distribution of state reserve goods for relief and support.

c) Calculation table of the budget estimate for issuing and distributing state reserve goods for relief, support, and assistance prepared by the state reserve unit or enterprise hired to store state reserve goods assigned the task of issuing and distributing goods, including:

- For expenses that have already occurred before the preparation of the budget estimate, the unit must submit all related documents and certificates (certified true copies).

- For expenses that have not yet occurred compared to the time of preparing the budget estimate, the unit must submit all documents serving as the basis for calculation and preparation of the budget estimate.

d) Request document for approving the maximum expenditure level for issuing and distributing state reserve goods for relief, support, and assistance from the unit directly issuing state reserve goods according to form number 01/DT-KPXC accompanied by the calculation table of the maximum expenditure level according to form number 02/DT-KPXC; from the ministry or sector managing state reserve goods or the State Reserve Agency according to form number 03/DT-KPXC attached to this Circular.

Article 15. Regarding accounting entries and settlement of quantities and values of national reserve goods for relief, support, and aid, and funds allocated and goods delivered

1. Accounting entries and settlement of quantities and values of national reserve goods allocated for relief, support, and aid.

a) For units allocating and delivering goods

Based on the decision of the head of the ministry or sector managing national reserve goods or the General Director of the State Reserve Administration regarding the allocation of national reserve goods for relief, support, and aid; delivery and receipt records and sales invoices for national reserve goods to record the reduction in the value of national reserve goods corresponding to the actual quantity allocated, while recording the reduction in the source of national reserve goods according to the current accounting regulations. For temporarily allocated national reserve goods used as stipulated in Clause 4, Article 6 of this Circular, national reserve units and enterprises hired to store national reserve goods should record the reduction in quantity and value of national reserve goods to transfer to temporary usage tracking. When goods are returned to the warehouse, the increase in quantity and value of national reserve goods must be recorded.

b) For units receiving national reserve goods for relief and support

Based on the decision of the head of the ministry or sector managing the field or the Chairman of the Provincial People's Committee regarding the distribution of national reserve goods and assigning tasks to units and organizations to receive national reserve goods for relief and support; delivery and receipt records, sales invoices for national reserve goods, and related documents on the results of receiving, distributing, and using goods for relief and support; the financial department of the unit directly receiving national reserve goods for relief and support shall implement:

- Open a ledger to fully account for the quantity and value of national reserve goods received for relief and support according to the current accounting regulations (without increasing the budget). For temporarily allocated national reserve goods used as stipulated in Clause 4, Article 6 of this Circular, the agencies and units receiving goods must open a ledger to manage until the goods are returned to the national reserve warehouse.

- Annually compile and report to the higher financial management agency on the implementation of receiving, managing, distributing, and using national reserve goods received for relief and support together with the annual settlement report.

c) For local finance departments receiving national reserve goods for relief and support:

Annually based on reports from units directly receiving national reserve goods for relief and support, the local finance department is responsible for compiling and reporting the results of receiving and using national reserve goods received for relief and support during the year together with the annual local government budget settlement report (a separate report on the type, quantity, and value of national reserve goods received; already distributed to users; in the evaluation section, there is a separate report).

2. Regarding accounting entries and settlement of funds allocated for national reserve goods for relief, support, and aid: Implemented according to Circular No. 145/2013/TT-BTC dated October 21, 2013, issued by the Minister of Finance guiding the national reserve plan and budget for national reserves, Circular No. 131/2018/TT-BTC dated December 28, 2018, issued by the Minister of Finance amending and supplementing certain articles of Circular No. 145/2013/TT-BTC, Circular No. 107/2017/TT-BTC dated October 10, 2017, issued by the Minister of Finance guiding the accounting system for administrative and public institutions, Circular No. 108/2018/TT-BTC dated November 15, 2018, issued by the Minister of Finance on the issuance of the national reserve accounting system, and other relevant documents.

3. For batches of national reserve goods allocated for relief, support, and aid that use funding from sponsors or localities, ledgers should be opened to record, account for, and settle according to the sponsor's or locality's regulations (if they have specific provisions). If sponsors or localities do not have specific regulations, the current accounting system shall apply.

Chapter III

IMPLEMENTATION

Article 16. Effective Date

1. This Circular takes effect from July 20, 2020.

2. Circular No. 211/2013/TT-BTC dated December 30, 2013, issued by the Ministry of Finance on procedures for allocating, receiving, distributing, and using national reserve goods for relief and aid and managing funds to ensure the work of allocating and receiving goods for relief and aid, and Circular No. 82/2016/TT-BTC dated June 16, 2016, issued by the Ministry of Finance amending and supplementing certain articles of Circular No. 211/2013/TT-BTC cease to be effective from the date this Circular takes effect.

In cases where the referenced documents applied in this Circular are amended, supplemented, or replaced by competent authorities, they shall be implemented according to the amended, supplemented, or replaced documents.

Article 17. Responsibility for Implementation

1. Agencies, organizations, and individuals related to the allocation, receiving, distributing, and using national reserve goods for relief, support, and aid are responsible for implementing this Circular.

2. During the implementation process, if there are difficulties, agencies, organizations, and individuals are requested to promptly reflect them to the Ministry of Finance (State Reserve Administration) for research and supplementary guidance.

 

Place of Receipt: - Government Office; - Prime Minister, Deputy Prime Ministers; - General Secretary's Office; - Central Party Office and Party Committees; - Office of the President, National Assembly; - National Assembly Ethnic Committee and relevant Committees; - CENTRAL ORGANIZATIONS OF ASSOCIATIONS; - Ministries, agencies equivalent to ministries, and government agencies; - Supreme People's Procuracy; - Supreme People's Court; - State Audit Office; - National Committee for Search and Rescue; - Central Steering Committee for Flood and Storm Control; - Provincial People's Councils, People's Committees under the central government; - Units under the Ministry of Finance; - Local Departments of Finance, State Treasury, Taxation Bureaus, Customs Bureaus under the central government; - Official Gazette; - Ministry of Justice's Legal Documents Inspection Department; - Regional State Reserves Bureaus; - Government Electronic Portal; - The Ministry of Finance’s website; - To be filed: VT, TCDT (400b).

DEPUTY MINISTER DEPUTY MINISTER Vu Thi Mai

 

Reporting unit: ...

Form No. 01/BC-THXC (Annexed to Circular No. 51/2020/TT-BTC dated June 2, 2020, issued by the Minister of Finance)

 

COMPREHENSIVE REPORT ON THE RESULTS OF ALLOCATING NATIONAL RESERVE GOODS FOR RELIEF, SUPPORT, AND AID

Reporting period: ...

I- Explanation of the implementation of assigned tasks.

Evaluation of the organization and implementation situation, results, difficulties, obstacles, and proposed solutions (if any).

II- Implementation Results.

Summary table of national reserve goods allocated for relief, support, and aid

Serial Number

Receiving locality

Item A

Item B

Remarks

Missile site

According to Decision

Actual goods allocated

Missile site

According to Decision

Actual goods allocated

SLTp

Value (VND)

SLTp

Value (VND)

SLTp

Value (VND)

SLTp

Value (VND)

I

Decision No... dated... month... year of the competent authority

1

Locality A

2

Locality B

...

(thousand dong/year)

 

ASSETS (Signature, full name)

Date... month... year... HEAD OF THE UNIT (Signature, full name, stamp)

 

Ministry, Sector, Provincial People's Committee: ...

Form No. 02/BC-TNPP (Annexed to Circular No. 51/2020/TT-BTC dated June 2, 2020, issued by the Minister of Finance)

 

REPORT

RESULTS OF DISTRIBUTION AND USE OF NATIONAL RESERVE GOODS ALLOCATED FOR RELIEF, SUPPORT, AND AID

Reporting period: ...

I. RESULTS OF DISTRIBUTION AND USE OF NATIONAL RESERVE GOODS FOR RELIEF, SUPPORT, AND ASSISTANCE

Serial Number	DECISION OF THE AUTHORIZED LEVEL		Unit of Measurement	Item A						Item B	Remarks
				IN ACCORDANCE WITH THE DECISION OF THE AUTHORIZED LEVEL (1)		ACTUAL GOODS RECEIVED		ACTUAL AMOUNT ISSUED TO USERS
	Number	(Major Technical Specifications and Other Information)		SLTp	Value (VND)	SLTp	Value (VND)	SLTp	Value (VND)
A	B	C	D	1	2	3	4	5	6	7	E
1
2		......
3		..... ...
		Total:

* Remarks:

⁽¹⁾ IN ACCORDANCE WITH THE DECISION OF THE PRIME MINISTER OR BY DELEGATION OF THE PRIME MINISTER.

II. EXPLANATION:

1. EVALUATION OF THE DISTRIBUTION AND USE PROCESS OF NATIONAL RESERVE GOODS FOR RELIEF, SUPPORT, AND ASSISTANCE.

2. OVERALL EVALUATION OF THE USERS AND EFFECTIVENESS...

III. RECOMMENDATIONS:

 

..., DATE... HEAD OF THE UNIT (Signature, full name, stamp)

 

MINISTRY, SECTOR: ... REPORTING AGENCY: ...

FORM NO. 03/BC-QLSD (Annexed to Circular No. 51/2020/TT-BTC dated June 2, 2020, issued by the Minister of Finance)

 

REPORT ON THE SITUATION OF MANAGEMENT AND USE OF EQUIPMENT, MACHINERY, AND MEANS OF TRANSPORTATION FROM NATIONAL RESERVES

REPORTING PERIOD: YEAR

Serial Number

NAME OF EQUIPMENT, MACHINES

Unit of Measurement

BEGINNING BALANCE

INCREASED DURING THE YEAR

DECREASED DURING THE YEAR

ENDING BALANCE

(thousand dong/year)

UNUSED

Compulsory public service laborers

SLTp

- The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations.

(thousand dong/year)

DISPOSED

OTHER DECREASES

(thousand dong/year)

UNUSED

Compulsory public service laborers

SLTp

- The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations.

SLTp

- The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations.

SLTp

- The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations.

SLTp

- The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations.

SLTp

- The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations.

SLTp

- The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations.

SLTp

- The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations.

SLTp

- The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations.

SLTp

- The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations.

A

B

C

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

I

BOATS OF VARIOUS TYPES

1

BOAT ST...

2

...

II

VARIOUS TYPES OF TENTS

1

TENT TYPE...

2

...

III …

…

 

ASSETS (Signature, full name)

HEAD OF ACCOUNTING DEPARTMENT (Signature, full name)

HEAD OF THE UNIT (Signature and stamp)

 

FORM NO. 01/DT-KPXC (Annexed to Circular No. 51/2020/TT-BTC dated June 2, 2020, issued by the Minister of Finance)

 

MODEL APPLICATION FOR APPROVAL OF MAXIMUM FEES FOR DISTRIBUTION AND ISSUE OF NATIONAL RESERVE GOODS FOR RELIEF, SUPPORT, AND ASSISTANCE

Unit Name --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
No.: …/… REGARDING: ESTIMATE OF FUNDS FOR DISTRIBUTION AND ISSUE OF NATIONAL RESERVE GOODS FOR RELIEF, SUPPORT, AND ASSISTANCE	..., day ... month ... year...

 

Respectfully submitted to:

- MINISTRY, SECTOR (NAME OF MINISTRY, SECTOR MANAGING NATIONAL RESERVE GOODS). - NATIONAL RESERVE CORPORATION (FOR REGIONAL NATIONAL RESERVE CORP)

BASED ON THE CIRCULAR NUMBER... DATE... MONTH... YEAR... OF THE MINISTRY OF FINANCE REGULATING THE PROCEDURE FOR DISTRIBUTION, HANDOVER, DISTRIBUTION, USE OF NATIONAL RESERVE GOODS FOR RELIEF, SUPPORT, AND ASSISTANCE AND MANAGEMENT OF FUNDS TO ENSURE THE WORK OF DISTRIBUTION AND HANDOVER OF GOODS FOR RELIEF, SUPPORT, AND ASSISTANCE.

BASED ON THE DECISION NUMBER.../QĐ-TTg DATE... MONTH... YEAR... OF THE PRIME MINISTER ON...

BASED ON THE DECISION NUMBER... DATE... MONTH... YEAR... OF THE HEAD OF THE MINISTRY, SECTOR MANAGING NATIONAL RESERVE GOODS OR THE DIRECTOR OF THE NATIONAL RESERVE CORPORATION ON THE DISTRIBUTION OF NATIONAL RESERVE GOODS;

BASED ON THE DECISION NUMBER... DATE... MONTH... YEAR... OF THE CHAIRMAN OF THE PROVINCE PEOPLE'S COMMITTEE ON THE ALLOCATION OF NATIONAL RESERVE GOODS...

..........

(NAME OF UNIT IMPLEMENTING THE TASK OF DISTRIBUTION AND ISSUE OF NATIONAL RESERVE GOODS FOR RELIEF, SUPPORT, AND ASSISTANCE) ESTABLISH AN ESTIMATE OF FUNDS FOR DISTRIBUTION AND ISSUE (QUANTITY AND NAME OF GOODS DISTRIBUTED AND ISSUED) WITH TOTAL FUNDS FOR DISTRIBUTION AND ISSUE OF NATIONAL RESERVE GOODS REQUESTING APPROVAL IS... VND (WITH ESTIMATE AND ATTACHED DOCUMENTS)

REQUEST THE MINISTRY, SECTOR...

(NAME OF MINISTRY, SECTOR MANAGING NATIONAL RESERVE GOODS) OR NATIONAL RESERVE CORPORATION (FOR REGIONAL NATIONAL RESERVE CORP) TO REVIEW AND APPROVE./. - NATIONAL RESERVE CORPORATION;

 

Place of Receipt: - As above; - Ministry of Finance; - RELATED UNITS (IF ANY) - FILED: VT,... FORM NO. 02/DT-KPXC

HEAD OF THE UNIT (Signature, full name, stamp)

 

MODEL FOR CONTENT OF MAXIMUM FEES FOR DISTRIBUTION OF NATIONAL RESERVE GOODS FOR RELIEF, SUPPORT, AND ASSISTANCE (Annexed to Circular No. 51/2020/TT-BTC dated June 2, 2020, issued by the Minister of Finance)

 

(ATTACHED TO THE LETTER NUMBER... DATE... MONTH... YEAR... OF THE UNIT ESTIMATING COSTS FOR DISTRIBUTION AND ISSUE)

ITEM

Serial number	COST OF DISTRIBUTION AT WAREHOUSE GATE	Total Amount
I	COST OF DISTRIBUTION AT WAREHOUSE GATE WITH SET STANDARD (= QUANTITY X STANDARD)
1	(STANDARD ACCORDING TO THE DECISION NUMBER... DATE... MONTH... YEAR... OF THE MINISTER OF FINANCE) COST OF DISTRIBUTION AT WAREHOUSE GATE WITHOUT SET STANDARD
2	COST AT THE NATIONAL RESERVE CORPORATION AND EQUIVALENT
2.1	+ COST OF PUBLICITY, ADVERTISING, INFORMATION COMMUNICATION...
	+ CAPITAL INVESTMENT IN MATERIAL ASSETS
	+ COST OF MAINTENANCE OF ASSETS, MEANS OF TRANSPORTATION SERVING DISTRIBUTION...
	+ COST OF MEETINGS TO DIRECT, IMPLEMENTATION CONFERENCES...
	COST AT THE UNIT IMPLEMENTING THE TASK
	...
2.2	+ COST OF HIRING APPRAISAL; INSPECTION, TESTING OF NATIONAL RESERVE GOODS
	+ COST OF MAINTENANCE, TESTING OF MEASUREMENT TOOLS; MAINTENANCE, PURCHASE OF ASSETS, TOOLS, UTENSILS, PACKAGING SERVING DISTRIBUTION (IF ANY)
	+ COST OF WEIGHTING, MEASURING, PACKING, LOADING, PACKAGING, LOWERING...
	FOR ORGANIZATIONS AND ENTERPRISES HIRED BY THE MINISTRY, SECTOR MANAGING NATIONAL RESERVE GOODS TO STORE
	...
2.3	WAREHOUSE STAFF SALARIES, SECURITY, CONTRIBUTIONS ACCORDING TO SALARY, PAYMENTS TO WORKERS, IF ANY
	COST OF DISTRIBUTION OUTSIDE WAREHOUSE GATE
II	TRANSPORTATION COSTS
1	+ FREIGHT CHARGES
	+ BRIDGE AND ROAD FEES
	+ SECURING AND ACCOMPANYING COSTS
	COST OF HIRING APPRAISAL OF TRANSPORTATION COST ESTIMATE (IF ANY)
	...
2	DOMESTIC TRAVEL EXPENSES; DOCUMENT TRANSLATION COSTS; DOMESTIC AND INTERNATIONAL INFORMATION COMMUNICATION COSTS
3	COST OF ORGANIZING THE SYMBOLIC HANDOVER CEREMONY OF NATIONAL RESERVE GOODS WITH THE AMBASSADOR OF THE RECEIVING COUNTRY IN VIETNAM
4	COST OF HOSTING THE EXPERT DELEGATION FROM THE RECEIVING COUNTRY WORKING IN VIETNAM
5	COST OF THE DELEGATION TRAVELING ABROAD TO IMPLEMENT THE TASK OF DISTRIBUTION AND ISSUE OF NATIONAL RESERVE GOODS FOR ASSISTANCE AS DECIDED BY THE AUTHORIZED LEVEL
6	COST OF PURCHASING NEW PACKAGING OR REPLACEMENT AND RESERVE FOR DAMAGED, BROKEN, MARKETED, PACKAGING, STACKING FOR DISTRIBUTION
7	COST OF EXPORT CLEARANCE PROCEDURES (FOR GOODS FOR ASSISTANCE) - Column (7): Land area in land allocation decisions, lease decisions, or documents of the competent authority or actual land area managed and used (applicable to assets that are buildings and land).
8	COST FOR OTHER RELATED ACTIVITIES
9	TOTAL DISTRIBUTION COSTS:
	FORM NO. 03/DT-KPXC

 

MODEL APPLICATION FOR THE MINISTRY OF FINANCE TO APPROVE THE MAXIMUM FEES FOR DISTRIBUTION AND ISSUE OF NATIONAL RESERVE GOODS FOR RELIEF, SUPPORT, AND ASSISTANCE (Annexed to Circular No. 51/2020/TT-BTC dated June 2, 2020, issued by the Minister of Finance)

REGARDING: REQUEST FOR APPROVAL OF MAXIMUM FEES FOR DISTRIBUTION AND ISSUE OF NATIONAL RESERVE GOODS FOR RELIEF, SUPPORT, AND ASSISTANCE

Unit Name --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
No.: …/… BASED ON THE CIRCULAR NUMBER…. DATE... MONTH... YEAR... OF THE MINISTRY OF FINANCE REGULATING THE PROCEDURE FOR DISTRIBUTION, HANDOVER, DISTRIBUTION, USE OF NATIONAL RESERVE GOODS FOR RELIEF, ASSISTANCE AND MANAGEMENT OF FUNDS TO ENSURE THE WORK OF DISTRIBUTION AND HANDOVER OF GOODS FOR RELIEF, SUPPORT, AND ASSISTANCE.	..., day ... month ... year...

 

Respectfully submitted to: Ministry of Finance

BASED ON THE DECISION NUMBER…/QĐ-TTg DATE... MONTH... YEAR… OF THE PRIME MINISTER ON...

BASED ON THE DECISION NUMBER... DATE... MONTH... YEAR… OF THE HEAD OF THE MINISTRY, SECTOR MANAGING NATIONAL RESERVE GOODS OR THE DIRECTOR OF THE NATIONAL RESERVE CORPORATION ON THE DISTRIBUTION OF NATIONAL RESERVE GOODS;

(NAME OF UNIT IMPLEMENTING THE DISTRIBUTION AND ISSUE OF NATIONAL RESERVE GOODS)

At the proposal of AT THE LETTER NUMBER… DATE... MONTH... YEAR... REGARDING... AFTER SUMMARIZING AND CHECKING THE ESTIMATE OF FUNDS FOR DISTRIBUTION AND ISSUE OF NATIONAL RESERVE GOODS FROM

...(NAME OF UNIT IMPLEMENTING THE DISTRIBUTION AND ISSUE OF NATIONAL RESERVE GOODS FOR RELIEF, SUPPORT, AND ASSISTANCE), MINISTRY, SECTOR (NAME OF MINISTRY, SECTOR OR SPECIALIZED NATIONAL RESERVE MANAGEMENT AGENCY) HAS REVIEWED AND REQUESTED THE MINISTRY OF FINANCE TO APPROVE THE MAXIMUM FEES FOR DISTRIBUTION AND ISSUE (QUANTITY AND NAME OF GOODS DISTRIBUTED AND ISSUED) OF THE UNIT (NAME OF UNIT IMPLEMENTING THE DISTRIBUTION AND ISSUE OF NATIONAL RESERVE GOODS FOR RELIEF, SUPPORT, AND ASSISTANCE) WITH TOTAL AMOUNT OF... VND. DETAIL CHECK TABLE

ESTIMATE REQUESTED BY THE UNIT

Serial number	CONTENT OF EXPENSES	CHECKED AMOUNT	INCREASE/DECREASE	NOTE	(ATTACHED WITH COST PLAN, DOCUMENTS, AND REPORTS OF THE UNIT). * COMPARED TO THE ESTIMATE OF (NAME OF THE UNIT ESTIMATING), INCREASED OR DECREASED BY... VND.
1
2
3
....

REASON FOR INCREASE/DECREASE: ...(IF ANY).

REQUEST THE MINISTRY OF FINANCE TO REVIEW AND DECIDE./.

- RELATED AGENCIES AND UNITS;

Request the Ministry of Finance to consider and decide./.

 

Place of Receipt: - As above; - Relevant agencies and units; - To be filed: VT,…

HEAD OF THE UNIT (signature, full name, stamp)