Joint Circular No. 56/2012/TTLT-BTC-BLDTBXH stipulates the management and use of funds for implementing the National Program on Gender Equality for the period 2011-2015.

Joint Circular No. 56/2012/TTLT-BTC-BLDTBXH stipulates the management and use of funds for implementing the National Program on Gender Equality for the period 2011-2015, applicable to agencies, organizations, and units using state budget funds for public services. This Circular provides detailed guidance on the sources of funding, contents, and expenditure levels for projects under the Program.

Số hiệu56/2012/TTLT-BTC-BLĐTBXH
Loại văn bảnJoint Circular
Cơ quan ban hànhMinistry of Finance
Người kýNguyễn Thị Minh Cơ Quan Ban Hành Bộ Lao Động - Thương Binh Và Xã Hội Chức Danh Thứ Trưởng Người Ký Nguyễn Thanh Hòa — Thứ trưởng
Cập nhật25/06/2026
NgànhFinance; Labour, War Invalids and Social Affairs
Lĩnh vựcFinancial Miscellaneous
Ngày ban hành09/04/2012
Ngày áp dụng25/05/2012
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Joint Circular No. 56/2012/TTLT-BTC-BLDTBXH stipulates the management and use of funds for implementing the National Program on Gender Equality for the period 2011-2015, applicable to agencies, organizations, and units using state budget funds for public services. This Circular provides detailed guidance on the sources of funding, contents, and expenditure levels for projects under the Program.

Đối tượng áp dụng

Agencies, organizations, and units using state budget funds for public services to implement Projects of the National Program on Gender Equality for the period 2011-2015.

Các điểm cốt lõi

  • and scope of application: Agencies, organizations, and units using state budget funds for public services to implement Projects of the National Program on Gender Equality for the period 2011-2015.
  • Contents of expenditures for information dissemination, propaganda, education to enhance awareness of gender equality: Expenditures for building and developing programs, publishing communication products; organizing propaganda activities suitable for specific target groups and community areas.
  • Contents of expenditures for training and capacity building in professional skills related to gender equality: In accordance with the provisions of Circular No. 139/2010/TT-BTC.
  • Contents of expenditures for surveys and assessments of the current status of female managers and leaders at all levels from central to local; investigations to assess societal perceptions of gender equality: In accordance with the provisions of Circular No. 58/2011/TT-BTC.
  • Contents of expenditures for drafting regulatory legal documents on the organization and operation of support and advisory services for gender equality; building a set of monitoring and evaluation indicators for gender equality: In accordance with the provisions of Joint Circular No. 192/2010/TTLT-BTC-BTP-VPCP.

🌐 Tác động xã hội từ văn bản này

  • Creating opportunities for women to start businesses through training sessions on management skills and financial support.
  • Enhancing women's participation in economic, cultural, and social activities through the construction of ten childcare centers within agencies, vocational training centers, and industrial zones.
  • Preventing and reducing the harm caused by gender-based violence through models implemented in 63 communes.
  • Supporting 315 communes in establishing and revising village regulations and customs to ensure principles of gender equality.
  • Mobile counseling on gender equality for ethnic minority communities.

❓ Câu hỏi thường gặp

How are agencies and organizations supported?

Agencies and organizations will be supported through projects to build models, training, capacity building, surveys, evaluations, drafting regulatory legal documents, and other activities according to the specific contents and expenditure levels detailed in the Circular.

What is the level of support for women starting businesses?

The level of support for women starting businesses is VND 3,000,000 once to promote and market their products.

Which models are implemented in the Program?

The Program includes models such as supporting women to create jobs, start businesses; building ten childcare centers; preventing gender-based violence; establishing village regulations and customs ensuring gender equality principles and gender equality counseling and support services.

Which projects are supported by the central budget?

Project 4 (supporting the implementation of gender equality) and Project 5 (supporting the development of gender equality counseling and support services) are both supported by the central budget.

What is the duration of effectiveness of this Circular?

This Circular takes effect from May 25, 2012, without specifying a specific duration.

Toàn văn

Ministry of Finance - Ministry of Labor, Invalids and Social Affairs

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 56/2012/TTLT-BTC-BLDTBXH
Hanoi, April 9, 2012

JOINT CIRCULAR

Regulations on management and use of funds for implementing the National Program on Gender Equality for the period 2011-2015

national programme on gender equality for the period 2011-2015

________________________

 

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 186/2007/NĐ-CP dated December 25, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor, Invalids and Social Affairs;

Implementing Decision No. 1241/QĐ-TTg dated July 22, 2011 of the Prime Minister approving the National Program on Gender Equality for the period 2011-2015.

The Minister of Finance and the Minister of Labor, Invalids and Social Affairs issue this Joint Circular regulating the management and use of funds for implementing the National Program on Gender Equality for the period 2011-2015.

Section 1

GENERAL PROVISIONS

Article 1. Scope and Applicability

1. This Circular applies to agencies, organizations, and units using state budget funds for the implementation of Projects under the National Program on Gender Equality for the period 2011-2015 (hereinafter referred to as the Program), approved by Decision No. 1241/QĐ-TTg dated July 22, 2011 of the Prime Minister approving the National Program on Gender Equality for the period 2011-2015 (hereinafter referred to as Decision No. 1241/QĐ-TTg).

2. Projects under the Program implemented from development investment capital shall be carried out in accordance with regulations on construction project management.

3. In cases where units use non-reimbursable aid funds or funding from domestic and foreign organizations and individuals for gender equality work, they shall implement according to current regulations of the donor specifically guiding these sources of funds or according to the regulations of the managing agency after reaching agreement with the representative of the donor and the Ministry of Finance (if applicable); if the donor or the representative of the donor and the Ministry of Finance do not have specific regulations, then this Circular shall apply.

Article 2. Sources of Funds

1. The state budget allocates within the state budget expenditure plan of ministries, sectors, and localities according to the provisions of the State Budget Law and guiding documents of the Law, specifically:

1.1. Central budget:

a) Ensuring funds for ministries and central agencies to carry out assigned tasks pursuant to Decision No. 1241/QĐ-TTg.

b) Targeted support for localities to carry out the following tasks:

- Information dissemination, propaganda, education to raise awareness about gender equality.

- Training and capacity building to enhance professional skills related to gender equality.

- Supporting pilot programs in some localities to fully implement the process of integrating gender equality issues during the drafting of normative legal documents.

- Building and piloting five models to intervene and reduce gender inequality at selected localities as specified in Article 5 of this Circular.

- Supporting four existing social work centers to purchase equipment to provide services supporting gender equality activities.

1.2. Local budgets proactively allocate funds for agencies and units at the local level to implement Projects under the Program as stipulated in Decision No. 1241/QĐ-TTg in accordance with current laws on state budget decentralization and the provisions of Section 2 of this Circular.

2. International aid (if any) for the activities of the Program.

3. Resources mobilized from society and communities, other lawful sources as prescribed by law.

Article 3. Establishment, Implementation, and Settlement of the State Budget

1. The establishment, allocation, implementation, and settlement of funds for the Program shall be carried out in accordance with the provisions of the State Budget Law and guiding documents. Based on the total amount of funds approved by the Prime Minister under Decision No. 1241/QĐ-TTg, the Ministry of Labor, Invalids, and Social Affairs shall take the lead and coordinate with central ministries and agencies to determine the level of central budget funds allocated for projects and sub-projects during the period from 2012 to 2015 and specific annual phases, to be submitted to the Ministry of Finance and the Ministry of Planning and Investment for the basis of annual state budget planning.

2. The Department of Labor, Invalids, and Social Affairs shall take the lead and coordinate with relevant departments and sectors to develop plans for implementing the Program; select communes and districts to pilot the construction of gender equality service models, submit them for approval by the Chairman of the Provincial People's Committee, clearly defining the targets, contents of activities of the Program, and 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.

3. Annually, based on the budgets of central ministries and agencies and localities; taking into account the objectives, tasks, and sources of funding for the Program according to Decision No. 1241/QĐ-TTg, the Ministry of Labor, Invalids, and Social Affairs shall review and consolidate the budgets of central ministries and agencies and localities (the portion of Program funds from the central budget), to be submitted to the Ministry of Finance and the Ministry of Planning and Investment for consideration and consolidation into the annual state budget of ministries, sectors, and localities, and report to the competent authority for examination and decision-making in accordance with the State Budget Law.

4. Management, utilization, and settlement of Program funds shall be carried out in accordance with the State Budget Law, Accounting Law, guiding documents for the implementation of these laws, current regulations of the State, and this Circular. Agencies and units using Program funds must maintain accounting books to record, account for, and settle Program funds in accordance with the financial accounting system for administrative and public institutions; Program funds shall be settled and consolidated into the annual state budget settlement of central ministries and agencies and localities as prescribed.

5. Central ministries and agencies and localities have the responsibility to report annually and every five years on the implementation of the Program to the Ministry of Labor, Invalids, and Social Affairs for consolidation and reporting.

Section 2

CONTENT AND EXPENSE LEVELS FOR PROGRAM PROJECTS

Article 4. Common Content and Expense Levels of the Program

1. Expenses for information dissemination, propaganda, education to enhance awareness of gender equality:

a) Developing and expanding communication programs and publishing products about gender equality according to the approved budget by the competent authority. The selection of communication programs and products is decided by the head of the agency responsible for communication based on the approved budget and implemented in accordance with Decision No. 39/2008/QĐ-TTg dated March 14, 2008, issued by the Prime Minister regarding bidding, ordering, and assigning tasks for the provision of public services funded by the state budget and guiding documents.

b) Organizing propaganda activities to enhance awareness of gender equality suitable for the characteristics of different target groups and residential areas:

- Propaganda through mass media (radio, television, press) in the form of contracts between the propaganda agency and the mass media agency.

- Organizing specialized lectures on gender equality:

+ Training speakers: 200,000 VND - 300,000 VND/person/session.

+ Other related expenses. The expense level is implemented according to the current national financial expenditure regime. In cases where there are no specified expense levels, the head of the agency decides the expense level within the assigned budget.

- Refreshing, repairing posters, banners, slogans. The expense level is based on market prices in the locality and valid expense receipts.

The selection of propaganda forms, content, and communication programs is decided by the head of the unit responsible for communication based on the assigned budget.

c) Expenses for organizing competitions to understand and disseminate laws on gender equality approved by the competent authority. Contents and expense levels are stipulated in Circular No. 73/2010/TTLT-BTC-BTP dated May 14, 2010, issued by the Ministry of Finance and the Ministry of Justice guiding the establishment, management, and use of funds to ensure legal dissemination and education work.

2. Expenses for training and capacity building in professional knowledge and skills on gender equality. Contents and expense levels are implemented according to Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance regarding the preparation of budgets, management, and use of state budget funds for training and capacity building for cadres and civil servants.

3. Expenses for surveys and assessments of the status of female managerial staff and leaders at all levels from central to local; investigations to assess societal perceptions of gender equality; evaluations of the status of gender equality in 30 communes, wards, and towns in mountainous and highland regions as decided by the competent authority under Clause 2, 3, and 4 of Article 10 of Decree No. 40/2004/NĐ-CP dated February 13, 2004, issued by the Government detailing and guiding the implementation of certain articles of the Statistics Law. Contents and expense levels are implemented according to Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance regarding the management, use, and settlement of funds for statistical surveys (hereinafter referred to as Circular No. 58/2011/TT-BTC).

4. To establish normative legal documents on the organization and operation of gender support and advisory service facilities; to develop monitoring and evaluation indices for gender equality; to integrate issues related to gender equality into the process of establishing normative legal documents. The content and expenditure levels shall be in accordance with Circular Joint No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010, issued by the Ministry of Finance, the Ministry of Justice, and the Government Office guiding the preparation of budgets, management, use, and settlement of state budget funds to ensure legislative work and the improvement of the legal system, and Circular Joint No. 09/2007/TTLT-BTP-BTC dated November 15, 2007, issued by the Ministry of Justice and the Ministry of Finance regarding the management and use of state budget funds to ensure legislative work of People's Councils and People's Committees.

5. To organize seminars, roundtable discussions, and exchanges of experience on gender equality work. The expenditure level shall be implemented according to Circular No. 191/2009/TT-BTC dated October 1, 2009, issued by the Ministry of Finance guiding the management and use of funds for gender equality activities and women's advancement.

6. To conduct surveys, domestic study tours, and exchanges of experience on gender equality; to inspect and supervise the implementation of the Program; to organize mid-term and final review meetings of the Program. The content and expenditure levels shall be carried out in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance stipulating the working expense regime and the expenditure regime for organizing conferences for state agencies and public service units (hereinafter referred to as Circular No. 97/2010/TT-BTC).

7. To build a database on gender equality. The content and expenditure levels shall be implemented in accordance with Circular No. 137/2007/TT-BTC dated November 28, 2007, issued by the Ministry of Finance guiding the expenditure level for creating electronic information; Circular Joint No. 19/2012/TTLT-BTC-BKH&ĐT-BTTTT dated February 15, 2012, issued by the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications guiding the management and use of funds to implement the National Program on the application of information technology in the operations of state agencies; and Circular No. 58/2011/TT-BTC and any subsequent amendments and supplements (if any).

8. To build training programs, teaching materials, and courseware on gender equality business practices. The content and expenditure levels shall be applied according to the regulations on building courseware for vocational secondary education programs as stipulated in Circular No. 123/2009/TT-BTC dated June 17, 2009, issued by the Ministry of Finance specifying the content and expenditure levels for building framework programs and compiling programs and courseware for subjects in higher education, college, and vocational secondary education programs.

9. To research and assess the impact of institutional systems and policies on female cadres. The content and expenditure levels shall be implemented in accordance with Circular Joint No. 93/2006/TTLT/BTC-BKH&CN dated October 4, 2006, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the quota system for funding scientific and technological projects using state budget funds, and Circular Joint No. 44/2007/TTLT/BTC-BKH&CN dated May 7, 2007, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the standard for building and allocating project budgets for scientific and technological projects using state budget funds, and any subsequent amendments and supplements (if any).

10. To cooperate internationally to enhance capacity and implement Program activities. The content and expenditure levels shall be implemented in accordance with Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance stipulating the working expense regime for civil servants traveling abroad for short-term missions funded by the state budget, and Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance stipulating the expense regime for hosting foreign guests visiting Vietnam, expenses for organizing international conferences and seminars in Vietnam, and expenses for hosting guests within the country, and any subsequent amendments and supplements (if any).

Article 5. Content and special funding levels of the Project to support the implementation of gender equality in fields, industries, regions, and localities with gender inequality or at high risk of gender inequality (Project 4):

1. The central budget ensures funding for building models within the budget estimates of the Ministries responsible for implementing the models and supplements targeted funding for localities to implement the models in localities selected by the Ministries responsible for the models. Based on the content of each model's activities, current financial expenditure regulations, and the specific content and funding levels prescribed in this Circular, the Ministers of the relevant Ministries shall decide on the specific content and funding levels for each model within the allocated budget estimates.

2. Model supporting women to create jobs, start and develop businesses at 10 vocational training centers and job placement centers (Model 1):

a) The beneficiaries of support are women who have the need to establish small and medium-sized enterprises.

b) Content of support expenditures:

- Conducting training courses on business management skills for women who wish to establish small and medium-sized enterprises at 10 vocational training centers and job placement centers as decided by the Minister of Labor, Invalids, and Social Affairs.

- Providing one-time support for women starting businesses to promote and market their products. The level of support is based on the contract for promotional services on mass media but not exceeding 3,000,000 VND.

- Supporting preferential loans from the Social Policy Bank. Conditions, duration, loan amount, and interest rates follow the current regulations for employment creation loan projects.

c) The Minister of Labor, Invalids, and Social Affairs shall stipulate criteria and conditions for women starting businesses to be eligible for support.

3. Pilot model to build 10 childcare centers in agencies, vocational training centers, and industrial zones, export processing zones to enhance women's participation in economic, cultural, and social activities (Model 2):

a) The central budget supports 10 childcare centers in agencies, vocational training centers, and industrial zones, export processing zones according to the Decision approving the project by the Minister of Labor, Invalids, and Social Affairs. Based on the proposal for establishing childcare centers from the competent authority, the Minister of Labor, Invalids, and Social Affairs decides on the specific level of support depending on the scale of the childcare center, but the maximum support level is 1,000,000,000 VND per childcare center for purchasing initial equipment and supplies for new construction projects or renting premises and purchasing necessary equipment and supplies for existing childcare centers.

b) Regular operating costs of childcare centers, including children's meals, are covered by contributions from families and fundraising from organizations, individuals, and the community.

4. Model to prevent and mitigate the harm of gender-based violence in 63 communes (Model 3):

a) The Minister of Labor, Invalids, and Social Affairs guides localities in establishing criteria and conditions for selecting the list of communes participating in the model to prevent and mitigate the harm of gender-based violence.

b) The Chairman of the People's Committee of the province selects one commune as the pilot area for the model and submits it to the Ministry of Labor, Invalids, and Social Affairs for compiling a list of 63 communes across 63 provinces and centrally-administered cities according to Decision No. 1241/QD-TTg.

c) Content of support expenditures:

- Expenditures for preventing and combating gender-based violence: The content and funding levels of the model are implemented according to Clause 8, Article 5 of Joint Circular No. 143/2011/TTLT/BTC-BVHTTDL dated October 21, 2011, issued by the Ministry of Finance and the Ministry of Culture, Sports, and Tourism on the management and use of state budget funds for family violence prevention and control work; state budget funds to support facilities assisting victims of domestic violence and non-governmental counseling facilities for family violence prevention and control.

- Support for technical guidance materials to prevent and mitigate the harm of gender-based violence.

- Support for telephone expenses for individuals assigned by the Commune People's Committee Chairperson to monitor the hotline to promptly assist victims of gender-based violence. The maximum support level is 200,000 VND/person/month. The number of individuals is determined by the Commune People's Committee but should not exceed two people.

- Support for individuals assigned by the Commune People's Committee Chairperson to provide counseling and psychological recovery for victims of gender-based violence. The maximum support level is 30,000 VND/counseled individual.

5. Model to support 315 communes in developing and revising village regulations to ensure gender equality principles (Model 4):

a) The Ministry of Culture, Sports, and Tourism guides localities in establishing criteria and conditions for selecting the list of communes participating in the model to develop and revise village regulations to ensure gender equality principles.

b) The Chairman of the People's Committee of the province selects five communes to participate in the model and submits them to the Ministry of Culture, Sports, and Tourism for compiling a list of 315 communes across 63 provinces and centrally-administered cities according to Decision No. 1241/QD-TTg.

c) Support for reviewing, researching, amending, and developing village regulations to ensure gender equality principles, with a maximum level of 3,000,000 VND per commune.

6. Pilot model for counseling and support services on gender equality in 30 mountainous and highland communes, wards, and towns for ethnic minorities (Model 5):

a) The Ethnic Minority Commission issues criteria, conditions, and decides on the list of 30 mountainous and highland communes participating in the model based on the proposal of the provincial People's Committee.

b) Content of support expenditures:

- Mobile counseling support on gender equality for ethnic minority groups includes:

+ Travel expenses according to the content and funding levels specified in Circular No. 97/2010/TT-BTC.

+ Fuel costs or rental fees for transportation vehicles at local market prices.

+ Training allowances for those directly involved in counseling: 30,000 VND/person/counseled individual.

- Funding for developing communication products suitable for the customs and traditions of each ethnic group, as stipulated in Point a, Clause 1, Article 4 of this Circular.

- Support for information providers and counselors at points designated by the Commune People's Committee Chairperson. The maximum support level is 30,000 VND/counseled individual.

Article 6. Content and special funding level of the Project to support the development of counseling and support services for gender equality (Project 5)

1. The central budget will supplement targeted funds to local budgets from the operating capital to pilot the establishment and operation of providing counseling and support services for gender equality activities in some districts, counties, towns, cities under provinces and centrally-administered cities (representing four regions: Northern, Central, Central Highlands, and Southern) based on the Decision of the Minister of Labor, War Invalids and Social Affairs selecting the list of four existing Social Work Centers that have been approved by the People's Committee Chairman at the provincial level for the project proposal on building and developing counseling and support services for gender equality. The maximum support level is 1,000 million VND per Center for purchasing necessary equipment and supplies to serve the provision of support services for gender equality activities.

2. The Ministry of Labor, War Invalids and Social Affairs shall stipulate standards for equipment suitable to the scale of Social Work Centers providing counseling and support services for gender equality.

3. Local budgets shall ensure regular operational expenses of Social Work Centers providing counseling and support services for gender equality according to the current financial expenditure regulations of the State for administrative agencies and public service units, and the following special expense items:

a) Expenses for technical guidance materials on providing support services for gender equality activities.

b) Expenses for supporting counselors directly providing psychological support to victims of gender-based violence at a rate of 30,000 VND per counseled individual.

Section 3

IMPLEMENTING PROVISIONS

Article 7. Effective Date

1. This Circular takes effect from May 25, 2012.

2. In the course of implementation, if there are difficulties, units are requested to report to the Ministry of Finance and the Ministry of Labor, War Invalids and Social Affairs for research, amendment, and supplementation to make it appropriate./.

DEPUTY MINISTER
MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
DEPUTY MINISTER
(Signed)
Nguyen Thanh Hoa
DEPUTY MINISTER OF FINANCE
DEPUTY MINISTER
(Signed)
Nguyen Thi Minh

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56/2012/TTLT-BTC-BLĐTBXH
Joint Circular No. 56/2012/TTLT-BTC-BLDTBXH stipulates the management and use of funds for implementing the National Program on Gender Equality for the period 2011-2015.
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40/2004/NĐ-CP Nghị định số 40/2004/NĐ-CP Quy định chi tiết và hướng dẫn thi hành một số điều của Luật Thống kê Hết hiệu lực 137/2007/TT-BTC Thông tư số 137/2007/TT-BTC hướng dẫn mức chi tạo lập thông tin điện tử Hết hiệu lực 01/2002/QH11 Luật Ngân sách nhà nước số 01/2002/QH11 Hết hiệu lực 58/2011/TT-BTC Thông tư số 58/2011/TT- BTC Quy định quản lý, sử dụng và quyết toán kinh phí thực hiện các cuộc điều tra thống kê Còn hiệu lực 97/2010/TT-BTC Thông tư số 97/2010/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 Hết hiệu lực 191/2009/TT-BTC Thông tư số 191/2009/TT-BTC Hướng dẫn quản lý và sử dụng kinh phí hoạt động bình đẳng giới và hoạt động vì sự tiến bộ của phụ nữ Còn hiệu lực 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. Hết hiệu lực 01/2010/TT-BTC Thông tư số 01/2010/TT-BTC Quy định chế độ chi tiêu đón tiếp khách nước ngoài vào làm việc tại Việt Nam, chi tiêu tổ chức các hội nghị, hội thảo quốc tế tại Việt Nam và chi tiêu tiếp khách trong nước Hết hiệu lực 123/2009/TT-BTC Thông tư số 123/2009/TT-BTC Quy định nội dung chi, mức chi xây dựng chương trình khung và biên soạn chương trình, giáo trình các môn học đối với các ngành đào tạo Đại học, Cao đẳng, Trung cấp chuyên nghiệp Còn hiệu lực 139/2010/TT-BTC Thông tư số 139/2010/TT-BTC Quy định việc lập dự toán, quản lý và sử dụng kinh phí từ ngân sách nhà nước dành cho công tác đào tạo, bồi dưỡng cán bộ, công chức Hết hiệu lực 03/2003/QH11 Luật Kế toán số 03/2003/QH11 Hết hiệu lực 39/2008/QĐ-TTg Quyết định số 39/2008/QĐ-TTg Ban hành quy chế đấu thầu, đặt hàng, giao nhiệm vụ cung cấp dịch vụ sự nghiệp công sử dụng ngân sách Nhà nước Còn hiệu lực

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