Circular No. 62/2018/TT-BTC on the management and use of funds for the State Program to Promote Sustainable Forestry Development for the period 2016-2020

CIRCULAR

REGULATIONS ON MANAGEMENT AND USE OF OPERATING FUNDS TO IMPLEMENT THE FOREST DEVELOPMENT TARGET PROGRAM

FOR THE PERIOD 2016-2020

_______________________

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

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. 886/QĐ-TTg dated June 16, 2017 of the Prime Minister approving the Forest Development Target Program for the period 2016-2020 (hereinafter referred to as Decision No. 886/QĐ-TTg of the Prime Minister);

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance issues this Circular regulating management and use of operating funds to implement the Forest Development Target Program for the period 2016-2020 (hereinafter referred to as the Program).

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

a) This Circular stipulates the management and use of operating funds from the state budget to implement the Program according to Decision No. 886/QĐ-TTg of the Prime Minister.

b) The management and use of the following sources of funds are not within the scope of regulation of this Circular:

- Investment capital for development;

- Specific grants to organizations and individuals within and outside the country;

- Grants agreed upon by the donor or its authorized representative and the Ministry of Finance regarding the content and expenditure level.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Circular applies to agencies, organizations, households, individuals, and community residents managing, using, and benefiting from operating funds from the state budget to implement the Program; other organizations and individuals related to the management, use, and settlement of operating funds to implement the Program.

Article 2. Sources of Funds

1. Central budget

a) Allocated in the annual state budget expenditure plan of Ministries, ministerial-level agencies, government agencies, and other central agencies (hereinafter referred to as Ministries and central agencies) to fulfill the assigned tasks of the Program;

b) Supplementing specific funding for localities that have not yet achieved budget self-balancing and the province of Quảng Ngãi to implement the contents and tasks of the Program.

"1. For funding allocated in the regular expenditure budget: the process of preparing the budget, managing, using, and settling accounts for funding shall be carried out in accordance with the Law on State Budget and guiding documents thereof. Agencies and units assigned the task of conducting vocational training at the primary level and under three months for urban women must prepare detailed budgets and send them to the finance authorities at the same level. The budget must include detailed explanations of the number of female workers expected to be trained and the training costs for each profession in the planning year, along with reports on the results and effectiveness of vocational training linked to employment targets for the current year to serve as the basis for allocating the budget."

a) For localities that have achieved budget self-balancing (excluding the province of Quảng Ngãi), all funds for implementing the Program are allocated from the local budget, in accordance with the Program's financial needs on their respective territories;

b) For localities that have not yet achieved budget self-balancing and the province of Quảng Ngãi, funds for implementing the Program during the 2016-2020 period are allocated from the local budget, combined with central budget support and integrated with other resources to effectively implement the Program's contents and tasks as prescribed in Decision No. 886/QĐ-TTg of the Prime Minister;

c) Localities prioritize allocating funds from the local budget and funds supported from the central budget in the Program to implement Decree No. 75/2015/NĐ-CP dated September 9, 2015 of the Government on mechanisms and policies for forest protection and development, linked to rapid poverty reduction and sustainable policies, and support for ethnic minorities during the 2015-2020 period (hereinafter referred to as Decree No. 75/2015/NĐ-CP of the Government).

3. ODA funds and other lawful sources.

Chapter II

SPECIFIC PROVISIONS

Section 1

REGULATIONS ON SUPPORTING FOREST PROTECTION ACTIVITIES

Article 3. Forest protection contracts

Implemented in accordance with Clause 8 of Circular No. 21/2017/TT-BNNPTNT dated November 15, 2017 of the Ministry of Agriculture and Rural Development guiding the implementation of Decision No. 886/QĐ-TTg dated June 16, 2017 of the Prime Minister approving the Forest Development Target Program for the period 2016-2020 (hereinafter referred to as Circular No. 21/2017/TT-BNNPTNT of the Ministry of Agriculture and Rural Development).

Article 4. Protection of protective forests and production forests which are natural forests shall be implemented in accordance with the provisions of Article 9 of Circular No. 21/2017/TT-BNNPTNT issued by the Ministry of Agriculture and Rural Development.

Article 5. Management and protection of special-use forests

1. The objects to be supported and the contents of support shall be implemented in accordance with the provisions of Clause 2, Article 10 of Circular No. 21/2017/TT-BNNPTNT issued by the Ministry of Agriculture and Rural Development.

2. This Circular provides detailed guidance on certain support contents as follows:

a) Leasing, contracting, and signing contracts for forest protection with communities in buffer zones; hiring forest protectors in border areas. The Special-Use Forest Management Board shall determine the area of forest to be leased, contracted, or protected under contract;

b) Purchasing and repairing equipment for forest management and protection including fire prediction and warning equipment, firefighting equipment, and other facilities and equipment for forest management and protection;

c) Supporting forces participating in patrolling and protecting forests; supporting training to enhance community awareness about forest protection, forest development, and nature conservation; disseminating and educating the community about forestry laws;

d) Supporting costs for developing buffer zone communities, including travel expenses for guidance, inspection, supervision, and meetings with the People's Committee (PC) at the commune, village, and hamlet levels;

đ) Other costs (if any).

3. The average level of support is 100 thousand VND/hectare/year based on the total area of special-use forests assigned to ministries and localities for management.

Based on the annual budget estimate for managing and protecting special-use forests allocated to them, the Minister of Agriculture and Rural Development decides the specific level of support for each Special-Use Forest Management Board under their direct management in accordance with criteria established by the Minister of Agriculture and Rural Development; the Chairman of the Provincial People's Committee decides the specific level of support for each Special-Use Forest Management Board under local management in accordance with criteria established by the Provincial People's Council.

Based on the budget estimate granted by the competent authority, the Special-Use Forest Management Board develops a plan to allocate funds for each expenditure item specified in Clause 2 of this Article, reports to the Ministry of Agriculture and Rural Development or the authorized agency (for Special-Use Forest Management Boards managed by the Ministry of Agriculture and Rural Development); reports to the Provincial People's Committee or the authorized agency (for Special-Use Forest Management Boards managed by localities) for examination and approval.

The cost of managing special-use forests is guaranteed by the state budget after balancing with revenue from eco-tourism activities within special-use forests as stipulated in Article 14 of Decision No. 24/2012/QĐ-TTg dated June 1, 2012 of the Prime Minister on investment policies for special-use forests during the period 2011-2020 (hereinafter referred to as Decision No. 24/2012/QĐ-TTg of the Prime Minister), and revenue from leasing forest environments and forest environmental services.

Article 6. Support for Communities in Buffer Zones of Special-Use Forests

a) Community villages in buffer zones include communities residing legally within areas naturally adjacent to special-use forests or located within special-use forests. The identification of community villages is carried out in accordance with Circular No. 04/2012/TT-BNV dated August 31, 2012 of the Ministry of Home Affairs guiding the organization and operation of villages and residential wards, and Circular No. 09/2017/TT-BNV dated December 29, 2017 of the Ministry of Home Affairs amending and supplementing some articles of Circular No. 04/2012/TT-BNV.

1. Support Objectives

b) The Special-Use Forest Management Board cooperates with the Commune People's Committee to compile a list of community villages in buffer zones (with confirmation from the Commune People's Committee), to be submitted to the Ministry of Agriculture and Rural Development (for Special-Use Forest Management Boards managed by the Ministry of Agriculture and Rural Development), and the Provincial People's Committee (for Special-Use Forest Management Boards managed by localities). The Ministry of Agriculture and Rural Development and the Provincial People's Committee review and confirm communities eligible for development support funding to establish annual development support budget estimates.

2. Contents of Support

a) Supporting agricultural and forestry extension activities, providing plant and animal seeds; supporting small-scale processing equipment;

b) Providing construction materials for communal facilities in village communities such as clean water systems, street lighting, communication infrastructure, village roads, cultural houses, and other facilities.

3. Level of Support: 40 million VND/village/year.

4. Criteria for Eligibility for Support

a) Belongs to the object defined in Point a, Clause 1 of this Article;

b) Village communities have good forest management and protection records, without serious violations in forest management and protection;

c) Have approved plans and budgets; have commitments to protect forests with the Special-Use Forest Management Board;

d) Do not overlap with projects funded and supported from the state budget approved by competent authorities.

5. Planning, Budgeting, and Approving Support Funds

a) Annually, based on the provisions of Clauses 2, 3, and 4 of this Article, the Village Head organizes a village meeting to unify proposals for content, plans, and budget estimates for requested support (no need to prepare an investment project) to be sent to the Commune People's Committee and the Special-Use Forest Management Board; the results of the village meeting are reflected in the Minutes of the Village Meeting according to the Model Form No. 1 attached to this Circular;

b) The Special-Use Forest Management Board takes the lead in coordinating with the Commune People's Committee to hold meetings with each village before jointly approving the plan and budget estimate according to the Model Form No. 2 attached to this Circular;

c) The plan and budget estimate for requested support must be linked to the commitment to protect special-use forests.

During the year, if a village fails to fulfill its forest protection commitment, the Special-Use Forest Management Board will cooperate with the Commune People's Committee to recover the allocated funds and remit them to the state budget (including both used and unused funds). The implementation of the forest protection commitment in the year serves as the basis for the Special-Use Forest Management Board to consider support for communities in subsequent years.

d) The model of the forest protection commitment; criteria for determining the results of village implementation of the forest protection commitment follow the guidelines of the Ministry of Agriculture and Rural Development.

6. Implementation of Support

6. Implement support

a) Villages are responsible for implementing according to approved plans and budgets. In cases where there is a need to adjust the content of support, villages shall propose adjustments to the Specialized Forest Management Board and the People's Committee of the commune for consideration. The Specialized Forest Management Board is responsible for sending the adjusted plan to the People's Committee of the commune for monitoring;

b) Villages organize the implementation of supported contents themselves. For contents that villages cannot implement on their own, they shall request the People's Committee of the commune or the Specialized Forest Management Board to assist in implementation;

7. Inspection and supervision of implementation

a) Village communities organize the supervision of community support funds in accordance with regulations on grassroots democracy;

b) After completing the supported contents or at the end of the year, the Specialized Forest Management Board shall cooperate with the People's Committee of the commune to inspect and accept the work. The inspection results shall be recorded in the inspection report. Participants in the inspection include representatives from the Specialized Forest Management Board, the People's Committee of the commune, and village representatives;

c) Contents of inspection

- For agricultural and forestry extension activities: Inspect according to the support plan and budget;

- For seedling, livestock, and small-scale processing equipment support: Inspect according to the support plan and budget, and based on invoices or receipts (in cases without invoices) and lists signed by households, individuals, or cooperatives (if applicable);

- For construction material support for communal projects: Inspect the quantity and volume of materials provided according to the plan and budget. For co-funded projects, the project management board signs off on the materials;

8. Management of accounting vouchers

a) The Specialized Forest Management Board shall store the following documents: Proposals for plans and budgets requesting support from villages; Plans and budgets for village support attached with meeting minutes; Jointly approved plans and budgets; Commitments to protect special-use forests; Inspection reports; Accounting vouchers related to advance payments and settlement of community support funds;

b) Villages shall self-manage and store purchase, delivery, and implementation support documents within the community and bear responsibility for the work carried out within the village community;

9. Disbursement between the Specialized Forest Management Board and villages shall be conducted through bank transfers or cash payments; or the Specialized Forest Management Board may directly pay service providers as requested by the villages. It is encouraged to conduct disbursements through bank accounts for villages;

10. Community development support funds in buffer zones around special-use forests are guaranteed by the state budget after balancing with income from ecotourism activities within special-use forests as stipulated in Article 14 of Decision No. 24/2012/QĐ-TTg of the Government;

Article 7. Forest Protection at the Grassroots Level (Commune Level)

Implemented in accordance with Article 12 of Circular No. 21/2017/TT-BNNPTNT issued by the Ministry of Agriculture and Rural Development;

Section 2

REGULATIONS ON SUPPORT FOR FOREST DEVELOPMENT ACTIVITIES AND

INCREASING THE VALUE OF FOREST PRODUCTS

Article 8. Enclosure and Regeneration of Forests

1. Implemented in accordance with Article 11 of Circular No. 21/2017/TT-BNNPTNT issued by the Ministry of Agriculture and Rural Development;

2. Funds for preparing forest protection contracts, supporting forest protection; funds for preparing design and cost estimates for enclosure and regeneration of forests with supplementary planting: Implemented in accordance with Clause 4 of Article 3 of Circular Joint Circular No. 93/2016/TTLT-BTC-BNNPTNT dated June 27, 2016, jointly issued by the Ministry of Finance and the Ministry of Agriculture and Rural Development guiding the management and use of funds for the implementation of Decree No. 75/2015/NĐ-CP of the Government.

Article 9. Issuing Sustainable Forest Management Certificates

Implement in accordance with the provisions set forth in Article 13 of Circular No. 21/2017/TT-BNNPTNT issued by the Ministry of Agriculture and Rural Development.

Article 10. Statistics, Inventory, and Monitoring of Forest Resources

Implement in accordance with the provisions set forth in Circular No. 25/2009/TT-BNN dated May 5, 2009, of the Ministry of Agriculture and Rural Development on guiding the implementation of statistics, inventory, and management file establishment for forests, and Circular No. 26/2017/TT-BNNPTNT dated November 15, 2017, of the Ministry of Agriculture and Rural Development on monitoring forest changes and land planning for forest development, as well as current regulations.

Section 3

PROVISIONS ON SUPPORT FOR ACTIVITIES OF ASSESSMENT, MONITORING THE PROGRAM AND SPECIAL ACTIVITIES

AND SPECIAL ACTIVITIES

Article 11. Operating Expenses of the Steering Committee and the Steering Committee Office

1. The State Steering Committee for the Program was established pursuant to Decision No. 1857/QĐ-TTg dated November 23, 2017, of the Prime Minister and operates according to the working regulations approved by Decision No. 21/QĐ-BCĐCTPTLN dated January 24, 2018, of the Chairman of the Program Steering Committee.

2. Contents of expenditures

a) Regular operating expenses of the Steering Committee Office, including:

- Salaries, wages, allowances, and contributions as prescribed by current regulations;

- Regular operational expenses of the office machinery: overtime work, public services; purchasing office supplies, information, propaganda, communication; meetings; commendation and reward activities; travel expenses; repair of assets; purchase of assets for management and operation, and other costs (if any);

b) Specific operating expenses of the Steering Committee and the Steering Committee Office according to the annual plan approved:

- Organizing inspection teams to check the implementation of tasks of the Program at localities.

- Conducting surprise inspections of key areas of illegal logging, forest fire prevention and firefighting, and illegal trade in forest products;

- Organizing meetings, conferences, seminars, training sessions/spreading legal education, building materials for training and seminars, hiring experts.

- Propaganda and dissemination about the implementation of the Program through mass media; printing costs for promotional materials, publishing books, handbooks, and other related activities.

- Other expenses as provided in the Plan approved by the Steering Committee.

3. Expense Levels: Implement in accordance with current regulations applicable to state agencies.

4. Management and Use of Financial Resources

a) Regular operating funds for the State Steering Committee and the Steering Committee Office are guaranteed by the central budget and allocated within the regular expenditure budget of the Ministry of Agriculture and Rural Development (for the field of expenditures for the operations of state administrative agencies, political organizations, and political-social organizations; supporting activities for political-social-professional organizations, social organizations, and social-professional organizations in accordance with the law). For specific activities of the Program, the funding is allocated within the Program's budget according to the appropriate expenditure field and approved based on the annual work plan of the Steering Committee and the Steering Committee Office.

b) The Steering Committee Office establishes a regulation on the management and use of the operating funds of the State Steering Committee and the Steering Committee Office, submits it to the Ministry of Agriculture and Rural Development for approval by the competent authority; is responsible for managing and using the allocated funds in accordance with the State Budget Law and guiding documents.

c) Based on the annual operating budget approved by the competent authority and allocated by the Ministry of Agriculture and Rural Development, the Steering Committee Office approves detailed budgets for the content and operating expenses according to Clause 2 and Clause 3 of this Article.

d) For activities carried out by Steering Committee members or ministries/agencies in charge or in collaboration

- For inspection teams established by the State Steering Committee to carry out tasks involving multiple agencies and units, the Steering Committee Office is responsible for organizing and settling accounts.

- For inspection teams assigned by the State Steering Committee to be implemented by ministries or agencies, the funding is allocated within the regular expenditure budget of the ministry or agency (for the field of expenditures for the operations of state administrative agencies, political organizations, and political-social organizations; supporting activities for political-social-professional organizations, social organizations, and social-professional organizations in accordance with the law).

Article 12. Funding for the Provincial Steering Committee and the Provincial Program's Permanent Office

1. Based on the provisions of Decision No. 886/QĐ-TTg of the Prime Minister and Article 11 of this Circular; based on the plan approved by the Provincial Steering Committee, the Department of Finance shall take the lead in coordinating with the Department of Agriculture and Rural Development to submit to the Chairman of the Provincial People's Committee regulations on managing and using the operating funds of the Provincial Steering Committee and the Provincial Program's Permanent Office in accordance with actual conditions and the local budget.

2. The operating funds of the Provincial Steering Committee and the Provincial Program's Permanent Office are allocated within the annual regular expenditure budget of the Department of Agriculture and Rural Development (for the operational expenses of state administrative agencies, political organizations, and political-social organizations; support activities for political-social-professional organizations, social organizations, and social-professional organizations as prescribed by law). Specific operating funds for the Program are allocated within the annual state budget expenditure budget of the Program according to relevant spending areas and approved by the competent authority.

3. Based on the annual operating budget estimate approved by the competent authority and allocated by the Department of Agriculture and Rural Development, the Provincial Program's Permanent Office shall approve detailed content and operating funds according to Articles 11(2) and 11(3) of this Circular.

4. For activities conducted by Steering Committee members or departments and sectors taking the lead or cooperating in implementation,

a) For inter-sectoral working groups established by the Provincial Steering Committee to implement Program tasks at the local level, the Provincial Program's Permanent Office shall be responsible for organizing their implementation and settling their expenses.

b) For regular activities assigned to departments and sectors, the Department of Finance shall take the lead in coordinating with the Department of Agriculture and Rural Development (the Provincial Program's Permanent Office) to advise on allocating funds within the annual regular expenditure budgets of relevant departments and sectors.

Article 13. Funding for Management, Inspection, and Acceptance of Forest Protection and Reforestation Contracting Agreements

1. Recipients of funding: Forest Management Boards; Forestry Companies entrusted by the State to manage protective forests; armed forces units and public institutions entrusted with forest management; Commune People's Committees managing forest areas not yet allocated or leased.

2. Scope of funding: Annual management, inspection, and acceptance of activities funded by the Program's public expenditure that do not overlap with other programs or projects. The acceptance process shall be carried out in accordance with Circular No. 23/2016/TT-BNNPTNT dated June 30, 2016, issued by the Ministry of Agriculture and Rural Development, guiding certain aspects of forest engineering project management.

3. Funding amount: Calculated as 7% of the total annual public expenditure of the Program for the recipients specified in Clause 1 of this Article.

4. Source of funding: From the Program's public expenditure funds allocated to units and localities as stipulated in Clauses 1 and 2 of Article 2 of this Circular.

Article 14. Special Activity Expenses

1. Content of Expenses

a) Supporting rice for forest planting to replace shifting cultivation fields as prescribed in Decree No. 75/2015/NĐ-CP of the Government;

b) Fire prevention and firefighting in forests; training to enhance the capacity of forest rangers and forest protection forces; patrolling to crack down on and prevent illegal logging activities and violations in forest management and protection;

c) Collecting biological specimens from forests; protecting and developing endangered forest plant and animal species; conserving biodiversity in forest ecosystems; rescuing endangered forest plants and animals; controlling forest pests and diseases; maintaining and servicing forestry infrastructure after investment; measuring and marking boundary lines of forest areas;

d) Enhancing capacity in sustainable forest management and sustainable forest certification;

đ) Investigating, assessing, and monitoring national forest resources;

e) Inspecting, supervising, and evaluating the Program; other activities approved by competent authorities.

2. The level of expenditure for implementing the contents and tasks stipulated in Clause 1 of this Article shall be carried out according to the current expenditure regulations prescribed by the competent state agencies.

Section 4

ESTABLISHING, ALLOCATING, IMPLEMENTING AND SETTLING THE STATE BUDGET FOR THE PROGRAM

Article 15. Budget Planning

The three-year financial plan and annual budget estimate of the Program shall be established in accordance with the provisions of the State Budget Law and guiding documents. In addition, this Circular provides further guidance on the following points:

1. Ministries, central agencies, and provincial People's Committees shall establish the three-year financial plan and annual budget estimate for the implementation of the Program (in detail according to projects and spending categories) and send them to the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Agriculture and Rural Development (the main agency of the Program) before July 20th of the reporting year.

2. Based on the Program expenditure estimates submitted by ministries, central agencies, and provincial People's Committees, the Ministry of Agriculture and Rural Development shall review and consolidate the three-year financial plan and annual budget estimate of the Program and send them to the Ministry of Finance and the Ministry of Planning and Investment before August 15th of the reporting year.

3. The three-year financial plan and annual budget estimate specified in Clauses 1 and 2 of this Article must clearly explain the annual targets and achievements, cumulative achievements at the end of each planning year, and the basis for calculating corresponding funds according to the main contents and tasks.

Article 16. Allocation, Management, Use and Settlement of Funds

1. The allocation, management, use, and settlement of Program funds shall be carried out in accordance with the provisions of the State Budget Law 2015, Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing certain provisions of the State Budget Law, and guiding documents of the Ministry of Finance.

When settling the operating expenses for the implementation of the Program, ministries, central agencies, and localities shall submit the final report and notification of settlement to the main agency of the Program (Ministry of Agriculture and Rural Development) for consolidation and reporting on the annual implementation results of the Program.

2. For activities and tasks where agencies and units sign contracts with other agencies and units to implement, the supporting documents for settlement and finalization shall be kept by the agency or unit receiving the funds, including: Contract (with detailed budget attached and approved by the leading agency), acceptance certificate, contract termination record, summary table of expenses incurred under the signed contract, payment authorization or payment voucher, and related documents. Specific invoices and expense receipts shall be retained by the agency directly implementing the contract.

3. For support provided to households, the support to households shall be implemented through a representative of the household. The representative of the household who receives support is either the head of the household or members aged 18 years or older within the household who have been authorized (in writing) to receive support on behalf of the family. The supporting agency shall prepare a Household Support Register, which shall include the full name and address of the recipient, the amount of support or the name and type of supported goods, and the signature or thumbprint of the recipient as proof of payment and settlement.

4. The management and payment of funds for repairing physical facilities shall be carried out in accordance with Circular No. 92/2017/TT-BTC dated September 18, 2017 of the Ministry of Finance on establishing budgets, allocating, and settling funds for the repair, maintenance, renovation, upgrading, and expansion of physical facilities.

5. Equipment procurement shall be carried out in accordance with current standards and norms for machinery and equipment usage and laws on procurement and bidding, as well as guiding documents.

Article 17. Control of Expenditure and Payment through the State Treasury

1. The control of expenditure and advance payment for settlement shall be carried out in accordance with Circular No. 161/2012/TT-BTC dated October 2, 2012 of the Ministry of Finance on the regime of control and settlement of state budget expenditures through the State Treasury and Circular No. 39/2016/TT-BTC dated March 1, 2016 of the Ministry of Finance amending and supplementing certain provisions of Circular No. 161/2012/TT-BTC of the Ministry of Finance.

2. For community support expenditures in buffer zones of special-use forests as stipulated in Article 6 of this Circular, the State Treasury shall control expenditures based on the budget estimate for community development support funds assigned by the competent authority to the Special-Use Forest Management Board; plans and budget estimates for support funds that have been jointly approved; and the content of expenditures decided by the head of the Special-Use Forest Management Board or a person authorized to make such decisions.

Chapter III

IMPLEMENTATION

Article 18. Effective Date

1. This Circular takes effect from September 15, 2018.

2. Circular Jointly Issued No. 80/2013/TTLT-BTC-BNN dated June 14, 2013 of the Ministry of Finance and the Ministry of Agriculture and Rural Development guiding the management and use of financial resources for forest protection and development during the period 2011-2020; and Circular Jointly Issued No. 100/2013/TTLT-BTC-BNNPTNT dated July 26, 2013 of the Ministry of Finance and the Ministry of Agriculture and Rural Development guiding certain provisions of Decision No. 24/2012/QĐ-TTg dated June 1, 2012 of the Prime Minister on investment policies for special-use forests during the period 2011-2020 shall cease to be effective from the date this Circular takes effect.

3. In cases where the normative legal documents cited in this Circular are amended, supplemented, or replaced by other normative legal documents, they shall be implemented according to the provisions of the amended, supplemented, or replacing documents.

4. During the implementation process, if there arise specific expenditures not provided for in the documents of the Government, the Prime Minister, the Ministry of Finance, and this Circular, the People's Councils at provincial level shall consider and decide in accordance with the local budget capacity to implement the Program as stipulated in Clause 3, Article 21 of Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the Law on State Budget.

5. During the implementation process, if difficulties or obstacles arise, agencies and units are requested to report to the Ministry of Finance for consideration and resolution./.