Circular No. 70/2023/TT-BTC revokes two Decisions of the Ministry of Finance related to the self-management regime for operating expenses and the collection and use of fees for maintaining infrastructure in industrial zones and export processing zones in Ho Chi Minh City. This document takes effect from January 1, 2024.
适用范围
Management Board of Industrial Zones and Export Processing Zones of Ho Chi Minh City, Infrastructure Business Company
要点
- Repeal Decision No. 42/2008/QĐ-BTC on the self-management regime for operating expenses of the Management Board of Industrial Zones and Export Processing Zones of Ho Chi Minh City.
- Repeal Decision No. 43/2008/QĐ-BTC on the collection and use of fees for maintaining infrastructure in industrial zones and export processing zones in Ho Chi Minh City.
- The Infrastructure Business Company shall settle accounts with the Management Board for funds used before the Circular takes effect according to the Regulation of the People's Committee of Ho Chi Minh City (Article 2.1).
- The balances in the reward and welfare fund, the income stabilization reserve fund, and the support fund for export processing zones and industrial zones as of the date the Circular takes effect shall be managed according to the Regulation of the People's Committee of Ho Chi Minh City (Article 2.2).
- This Circular takes effect from January 1, 2024.
🌐 本文件的社会影响
- The Management Board of Industrial Zones and Export Processing Zones of Ho Chi Minh City must comply with new regulations of the People's Committee regarding the management of operating expenses.
- The Infrastructure Business Company needs to carry out settlement with the Management Board according to the new regulations, which may create a burden in adjusting financial items.
- Revoking the old Decisions helps to simplify and update the legal system related to industrial zones and export processing zones.
❓ 常见问题
When does this Circular take effect?
Circular No. 70/2023/TT-BTC takes effect from January 1, 2024.
What does the Infrastructure Business Company need to do before this Circular takes effect?
Before the Circular takes effect, the company must settle accounts with the Management Board for maintenance and renewal funds for infrastructure that have been used according to the Regulation of the People's Committee of Ho Chi Minh City.
How will the balances in the reward and welfare fund be managed after the Circular takes effect?
Balances in these funds as of the date the Circular takes effect shall be managed and used according to the Regulation of the People's Committee of Ho Chi Minh City.
全文
MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------------------
Number: 70/2023/TT-BTC
Hanoi, November 17, 2023
CIRCULAR
Repeals Decisions No. 42/2008/QD-BTC dated June 25, 2008, and
Decision No. 43/2008/QD-BTC dated June 25, 2008 of the Minister of Finance.
Pursuant to the Law on Issuing Legal Documents dated June 22, 2015 and the Law Amending and Supplementing Certain Provisions of the Law on Issuing Legal Documents dated June 18, 2020;
Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures for implementing the Law on Enacting Legal Normative Documents, and Decree No. 154/2020/NĐ-CP dated December 31, 2020 of the Government amending and supplementing certain articles of Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures for implementing the Law on Enacting Legal Normative Documents;
Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the request of the Director of the Legal Department,
The Minister of Finance issues this Circular to repeal Decisions No. 42/2008/QD-BTC dated June 25, 2008, and Decision No. 43/2008/QD-BTC dated June 25, 2008 of the Minister of Finance.
Article 1. Repeal all Decisions
Repeal the following two Decisions entirely:
1. Decision No. 42/2008/QD-BTC dated June 25, 2008 of the Minister of Finance promulgating the Regulation on self-management of operating funds of the Management Board of Industrial Zones and Industrial Parks of Ho Chi Minh City.
2. Decision No. 43/2008/QD-BTC dated June 25, 2008 of the Minister of Finance promulgating the Regulation on collection and use of fees for maintenance and renewal of infrastructure in industrial zones and export processing zones of Ho Chi Minh City.
Article 2. Transitional Provisions
1. Infrastructure business companies settle with the Management Board of Industrial Zones and Industrial Parks of Ho Chi Minh City (hereinafter referred to as the Management Board) the amount of money spent on maintenance and renewal of infrastructure. Any surplus (if any) according to settlements made before the date this Circular takes effect shall be managed and used in accordance with the Regulations of the People's Committee of Ho Chi Minh City.
2. The remaining amount of money for maintenance and renewal of infrastructure that must be paid to the Management Board and the balance in the Reward and Welfare Fund, the Income Stability Reserve Fund, and the Support Fund for Export Processing Zone and Industrial Park Operations of the Management Board from the date this Circular takes effect shall be managed and used in accordance with the Regulations of the People's Committee of Ho Chi Minh City.
Article 3. Implementation Provisions
This Circular takes effect from January 1, 2024.
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Place of Receipt:
Central Committee of the Communist Party of Vietnam Prime Minister, Deputy Prime Ministers; The Office of the Central Committee of the Communist Party of Vietnam and its Departments; THE SUPREME PEOPLE'S PROSECUTOR’S OFFICE: National Assembly Office National Assembly Delegation: Financial and Budgetary Committee: THE SUPREME PEOPLE'S COURT: Government Office Supreme People's Procuracy: Supreme People's Court; State Audit Agency; Ministries, agencies equivalent to ministries, government agencies; Central Agencies of Associations and Mass Organizations; Provincial People's Councils, Municipal People's Committees directly under the Central Government; General Department of Taxation, Departments of Finance, State Treasury of provinces, municipalities directly under the Central Government; Department of Legal Normative Documents Inspection (Ministry of Justice); Government Electronic Portal; Official Gazette; Ministry of Finance Electronic Information Portal; For record: VT, PC (280b). |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Vo Thanh Hung |
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