Circular No. 72/2008/TT-BTC guiding the implementation of Decree No. 64/2008/NĐ-CP dated May 14, 2008 of the Government on mobilizing, receiving, distributing, and using voluntary contributions to support people affected by natural disasters, fires, serious accidents, and severe diseases.

CIRCULAR

Guidelines for implementing Decree No. 64/2008/NĐ-CP dated May 14, 2008 of the Government on mobilizing, receiving, distributing, and using voluntary contributions to support people affected by natural disasters, fires, serious accidents, and patients with severe diseases

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 64/2008/NĐ-CP dated May 14, 2008 of the Government on mobilizing, receiving, distributing, and using voluntary contributions to support people affected by natural disasters, fires, serious accidents, and patients with severe diseases;

The Ministry of Finance hereby provides guidelines for implementing certain points as follows:

b) In cases where funds from organizations and individuals within and outside Vietnam are used for victim support work and victim support benefits, such activities shall be carried out in accordance with the regulations of the Ministry of Finance and the donor; in cases where there is no agreement between the donor or their authorized representative and the Ministry of Finance regarding the expenditure level, the expenditure level prescribed in this Circular shall apply.

1.1. These guidelines shall apply to the organization of mobilization, receipt, distribution, and use of voluntary contributions to support people affected by natural disasters, fires, serious accidents, and patients with severe diseases.

1.2. Funds allocated from the central budget to localities, funds allocated from other local budgets to affected localities due to natural disasters, fires, and serious accidents, and funds allocated from higher-level budgets to lower-level budgets within the scope of local budgets; and material assistance from the National Reserve not falling within the scope of these guidelines.

2. Explanation of terms

In this Circular, the following terms are understood as follows:

2.1. ‘‘Relief Committee’’ is the committee for mobilizing and receiving relief funds and goods established pursuant to a decision of the competent authority.

2.2. ‘‘Mass media organizations’’ are abbreviated as central and local press and broadcasting agencies (Lao Dong Newspaper, People's Public Security Newspaper, Tuoi Tre Newspaper, Vietnam News Agency, Vietnam Television, Voice of Vietnam, and other local press and broadcasting agencies).

2.3. ‘‘Relief goods’’ include products such as food, drinking water, clothing, household items, medicines, books, materials for production, repair, and construction of social welfare facilities, and repair and restoration of houses damaged by natural disasters.

2.4. ‘‘Relief funds’’ are amounts collected from domestic and foreign organizations and individuals for the purpose of providing relief to affected localities, households, and individuals due to natural disasters, fires, serious accidents, and patients with severe diseases.

3. Principles, contribution levels, and use of support sources

3.1. The State encourages and creates conditions for domestic and foreign organizations and individuals to contribute voluntarily out of goodwill to support the alleviation of consequences caused by natural disasters, fires, serious accidents, and patients with severe diseases.

3.2. Contribution levels: Organizations and agencies do not set minimum contribution levels to compel each contributor.

3.3. Contributions and support can be made at workplaces, residential areas, villages, and may be made multiple times.

3.4. All collected relief funds and goods must be strictly managed and used solely for the purpose of alleviating the consequences of natural disasters, fires, serious accidents, and supporting patients with severe diseases; they cannot be used for other purposes.

4. Organizations and units receiving and distributing relief funds and goods

4.1. Organizations and units authorized to receive and distribute relief funds and goods are regulated under Article 5 of Decree No. 64/2008/NĐ-CP dated May 14, 2008 of the Government;

4.2. The following organizations and units shall receive but not organize the distribution of relief funds and goods according to Point b, Clause 3, Article 9:

a) Central and local mass media organizations as specified in Clause 1, Article 5 of Decree No. 64/2008/NĐ-CP dated May 14, 2008 of the Government; they shall receive relief funds and goods donated by domestic and foreign organizations and individuals to affected localities, victims, and their families due to natural disasters, fires, and serious accidents; they shall not distribute funds and goods to localities and individuals (except direct support funds for patients with severe diseases based on specific addresses); they shall submit all contributions to the corresponding Relief Committee.

b) Organizations and units at the central and local levels (as specified in Clause 3, Article 5 of Decree No. 64/2008/NĐ-CP dated May 14, 2008 of the Government), permitted by the People's Committees at various levels, shall submit all contributions to the corresponding Relief Committee.

c) Organizations, agencies, enterprises, communes, wards, villages, and neighborhood associations shall collect relief funds and goods from their members and directly submit them to the corresponding Relief Committee.

5. On the establishment and duties of the Relief Committee and organizations and agencies receiving relief funds and goods

5.1. Authority to establish the Relief Committee:

Relief Committees at various levels shall be established in accordance with Article 6 of Decree No. 64/2008/NĐ-CP dated May 14, 2008 of the Government.

5.2. Duties of the Relief Committee and agencies receiving relief funds and goods:

a) The Relief Committee shall perform its duties as stipulated in Article 8 of Decree No. 64/2008/NĐ-CP dated May 14, 2008 of the Government.

b) The Relief Committee shall directly receive contributions in the form of money, precious metals, precious stones, materials, and goods (such as rice, instant noodles, food, drinking water, etc.) and shall be responsible for managing and promptly distributing relief funds and goods to affected localities and people in disaster-stricken areas in accordance with Article 10 of Decree No. 64/2008/NĐ-CP dated May 14, 2008 of the Government.

c) Guide rescue teams, organizations, and individuals providing relief to complete procedures for transferring funds and goods to the Relief Committee in accordance with the Relief Committee's regulations, ensuring transparency and accountability.

d) In the case where organizations and individuals directly support victims, victim families, and social welfare beneficiaries requiring assistance, the Relief Committee shall be responsible for guiding such organizations and individuals to transfer the relief funds and goods directly to the beneficiaries according to the requirements of the relief organizations and individuals.

đ) To facilitate the rapid delivery of relief supplies to localities and those in need, the Relief Committee shall guide and create conditions for organizations and individuals to transport goods to the provincial, district, and commune-level Relief Committees of areas affected by natural disasters, fires, and serious accidents.

6. Provisions on receiving, distributing, and using relief funds and goods

6.1. Provisions on receiving and managing monetary relief sources:

The receipt and management of monetary relief sources to assist in mitigating the consequences of natural disasters, fires, and serious accidents shall be carried out in accordance with the provisions of Clause 1, Clause 3, Article 9 of Decree No. 64/2008/ND-CP dated May 14, 2008 of the Government, including:

a) Provisions on opening accounts to receive relief funds

- The Relief Committee of the Central Steering Committee for Fatherland Front Vietnam shall open an account at the State Treasury.

- The Relief Committee of the Provincial Steering Committee for Fatherland Front Vietnam shall open an account at the provincial State Treasury, while the Relief Committee of the District and Commune Steering Committees for Fatherland Front Vietnam shall open an account at the district State Treasury.

- The Relief Committees of the Red Cross at all levels, Social Funds, and charitable funds may open an account at commercial banks or the State Treasury.

- Central and local mass media agencies; organizations and units authorized to receive relief funds and goods may open an account at commercial banks or the State Treasury to manage contributions from organizations and individuals to mitigate the consequences during periods of natural disasters, fires, and serious accidents, and contributions from organizations and individuals made throughout the year; any transactions on this account must be transferred into the account of the Relief Committees at various levels no later than the next working day for contributions and donations collected during the campaign period; and periodically every seven days for contributions and donations received outside the campaign period (central agencies transfer into the account of the Relief Committee of the Central Steering Committee for Fatherland Front Vietnam, while local agencies transfer into the account of the Relief Committee of the Provincial or District Steering Committee for Fatherland Front Vietnam).

- Central and local mass media agencies may maintain detailed ledgers or open additional accounts to separately track contributions from organizations and individuals collected through campaigns to help patients with critical illnesses, to provide direct assistance to beneficiaries based on addresses; these funds do not have to be transferred into the accounts of the Relief Committees at various levels.

- Agencies and units entrusted by competent authorities to organize the collection of relief funds shall be responsible for depositing them into the account of the Relief Committee at the same level.

b) The State Treasury and commercial banks shall undertake the receipt of relief funds and make payments from the Relief Committee's bank account according to the decision of the account holder without charging fees for relief payments.

6.2. Provisions on receiving and managing relief sources in kind:

The receipt and management of relief sources in kind to assist in mitigating the consequences of natural disasters, fires, and serious accidents shall be carried out in accordance with the provisions of Clause 4, Article 9 of Decree No. 64/2008/ND-CP dated May 14, 2008 of the Government, including:

a) Organizations and agencies entrusted with the task of receiving relief goods shall be responsible for creating favorable conditions and implementing procedures for the handover of goods in accordance with regulations to ensure that relief goods can be delivered to the designated location or directly to the people, ensuring convenience and speed.

b) Based on specific conditions, the Relief Committees at various levels shall stipulate and issue written guidance to relevant units to establish relief goods reception points based on convenient transportation conditions; utilizing storage facilities of the agency; if there is no suitable location for goods accumulation and no storage facility, the agency or organization receiving relief goods shall rent warehouses, docks, or locations, set up tents or camps to quickly receive relief goods, avoiding congestion and blockage.

c) In cases of urgent relief and to quickly release relief goods at the reception point, the Relief Committee shall immediately decide to distribute essential relief goods to the beneficiaries.

d) In cases of relief provided in the form of gold, silver, precious metals, and gemstones, the Relief Committee shall sell these items to commercial banks or auction organizations and deposit the proceeds into the account of the Relief Committee at the same level.

6.3. Distribution and use of relief funds and goods

a) The Vietnam Fatherland Front at all levels shall take the lead in coordinating with relevant agencies stipulated in Clause 2, Article 10 of Decree No. 64/2008/ND-CP dated May 14, 2008 of the Government to organize the distribution of relief funds and goods to affected localities and people, ensuring fairness and transparency.

b) The use of relief funds and goods shall be carried out in accordance with the provisions of Clause 1, Clause 2, and Clause 3, Article 11 of Decree No. 64/2008/ND-CP dated May 14, 2008 of the Government.

c) Relief funds and goods for victims and their relatives affected by natural disasters, fires, and serious accidents must be directly signed off by each beneficiary; in cases where direct signature is not possible due to certain reasons, the recipient must clearly indicate that they are signing on behalf of another person.

7. Financial Management

7.1. Relief funds and goods must be managed and used for their intended purposes, prioritizing urgent support for livelihoods to stabilize the immediate and long-term living conditions of those affected.

7.2. Expenses incurred during the mobilization, receipt, transportation, and distribution of relief funds and goods shall be handled as follows:

a) Rent for warehouses and docks for receiving and transporting relief goods by units assigned tasks by competent authorities shall be covered by the state budget according to the current分级任务的原因是由于单行输入的文本长度可能超过了一些系统或工具的处理限制。为了确保准确和完整的翻译，将文本分成更小的部分进行处理是必要的。每个部分都是独立的，但它们共同构成了整个文档的内容。通过这种方式，可以逐段精确地翻译文本，保持原文的法律意义和结构不变。以下是对每个编号段落的直接翻译输出：

b) Travel expenses incurred (food expenses, accommodation rental fees, ticket purchase costs for means of transportation):

- For units assigned the task of mobilizing, receiving, transporting, and distributing relief funds and goods, where these units are entitled to regular funding from the state budget or receive support from the state budget, they shall use their allocated budget to cover such expenses. In cases where travel expenses and other related expenses significantly impact the unit's mission performance, the unit shall report to the same-level financial authority for resolution within its jurisdiction or submit to the competent authority for decision.

- For units assigned the task of mobilizing, receiving, transporting, and distributing relief funds and goods, where these units do not receive state budget support, they shall use their own funds to carry out the tasks.

c) Units responsible for mobilizing, receiving, transporting, and distributing relief funds and goods shall not use the received relief funds and goods to cover the expenses incurred during the mobilization, receipt, transportation, and distribution processes.

7.3. For expenses incurred in mobilizing contributions, receiving, transporting relief goods, and transferring funds by mass media organizations to assist patients with serious illnesses, the unit's own funds shall be used, without utilizing state budget funds for payment.

7.4. Relief resources remaining after each period shall be carried over to subsequent periods or years for continued use in mitigating the aftermath of natural disasters, fires, and severe accidents; they shall not be used for other purposes.

8. Reporting System

8.1. The Provincial Relief Committee shall implement reporting and guide the County and Commune Relief Committees to follow the reporting system as stipulated in Clause 1, Article 13 of Decree No. 64/2008/NĐ-CP dated May 14, 2008 issued by the Government.

8.2. Upon completion of the mobilization campaign, the Central Committee of the Vietnam Fatherland Front shall prepare a report on the results of the campaign to be submitted to the Prime Minister and relevant ministries and sectors in accordance with Clause 3, Article 14 of Decree No. 64/2008/NĐ-CP dated May 14, 2008 issued by the Government.

8.3. At the end of the fiscal year, the Relief Committees at all levels shall prepare reports on the receipt and use of support funds, obtain confirmation from the State Treasury (in cases where the Relief Committees have accounts at the State Treasury), and report to the same-level financial authority the amount of money and goods collected through the campaign; the amount of money and goods allocated; the amount of money and goods yet to be allocated. Units supported with funds to mitigate the aftermath of natural disasters, fires, and severe accidents shall be responsible for submitting final accounts of the funds used according to current financial regulations to the same-level financial authority for consolidation of revenue and expenditure through the state budget in accordance with the State Budget Law.

8.4. Reporting forms are attached as appendices.

9. Regulations on Publicizing Contributions (Funds and Goods) for Relief Purposes

9.1. Agencies and Organizations Responsible for Publicizing:

a) The Relief Committee of the Central Committee of the Vietnam Fatherland Front; the Vietnam Red Cross Society; central and local mass media agencies; local-level Vietnam Fatherland Front Committees and Vietnam Red Cross Societies.

b) Social Funds and Charitable Funds as prescribed in Decree No. 148/2007/NĐ-CP dated September 25, 2007 of the Government regarding the organization and operation of social funds and charitable funds.

c) Agencies and organizations that receive relief funds and goods contributed by groups and individuals within their units.

9.2. Content to be Publicized:

a) For the Central Committee of the Vietnam Fatherland Front, the Vietnam Red Cross Society, and central-level social funds and charitable funds: detailed publicize the amount of money and goods contributed by each organization and individual; the amount of money and goods transferred to provinces and centrally-administered cities affected by natural disasters, fires, and severe accidents; the surplus amount of money and goods at the time of publicizing.

b) Local-level Vietnam Fatherland Front Committees, Vietnam Red Cross Societies, and social funds and charitable funds: detailed publicize the amount of money and goods contributed by each organization and individual; the amount of money and goods transferred to districts and communes affected by natural disasters, fires, and severe accidents; the surplus amount of money and goods at the time of publicizing.

c) The Vietnam Red Cross Society shall be responsible for publicizing the amount of money and goods donated to other countries affected by natural disasters, as stipulated for domestic relief funds and goods.

d) Central and local mass media agencies shall publicize the amount of money and goods donated by organizations and individuals to assist patients with serious illnesses; the amount of money and goods provided; the surplus amount not yet used.

đ) Agencies and organizations that receive relief funds and goods contributed by groups and individuals within their units shall publicize the amount of money and goods collected; the amount of money and goods transferred to the same-level Relief Committee; the surplus amount of money and goods at the time of publicizing (if any).

e) Agencies and units responsible for distributing and using relief funds and goods shall publicize the beneficiaries, assistance policies, and assistance levels for different categories of beneficiaries.

9.3. Forms of Publicizing: One or more of the following forms may be chosen:

a) Publicly posting at the agency's headquarters; on the agency's website (if available);

b) Publishing in printed materials;

c) Publicizing on central and local mass media platforms;

9.4. Time and Duration of Publicizing:

a) Publicizing time: no later than 20 days after the end of the mobilization campaign (for mass media agencies) and after the completion of the distribution of relief funds and goods (for organizations and agencies responsible for distributing relief funds and goods).

b) Duration of publicizing: publicly posting at the agency's headquarters for at least 15 days; announcing on mass media platforms: three consecutive issues in newspapers; three consecutive days on radio and television programs.

10. Regarding Inspection of the Receipt, Management, and Distribution of Relief Funds and Goods

10.1. The Ministry of Finance shall take the lead in coordinating with the Vietnam Fatherland Front Central Committee and relevant agencies to periodically or urgently organize inspections of the collection and expenditure of relief funds and goods for people and localities affected by natural disasters, fires, and serious accidents in accordance with the provisions of the law.

10.2. People's Committees at all levels shall be responsible for directing relevant agencies to coordinate with the Fatherland Front at the same level to inspect the implementation of fundraising, receiving, distributing relief funds and goods, and organizing assistance for people affected by natural disasters, fires, and serious accidents within their jurisdiction in accordance with the provisions of the law.

10.3. Agencies receiving and distributing relief funds and goods shall be responsible for providing complete files and related documents concerning the receipt, management, and distribution of relief funds and goods when requested by inspection agencies.

10.4. In cases where agencies, organizations, and units improperly receive, distribute, or use relief funds and goods for purposes other than intended; report false information; or exploit relief work to solicit contributions for personal gain, they shall be subject to administrative penalties or criminal liability depending on the severity of the violation in accordance with the provisions of the law.

11. Implementation

This Circular shall take effect fifteen days from the date of publication in the Official Gazette. Previous regulations that conflict with this Circular are hereby abolished.

Any difficulties encountered during implementation should be reported to the Ministry of Finance for timely study, amendment, and supplementation./.