Circular No. 75/2010/TT-BTC stipulates the preparation of budgets, payment, and settlement of state budget funds for the assurance and protection of special aircraft flights of Vietnam.

Article 1. Objectives:

The subjects implementing the provisions of this Circular are organizations and individuals related to the organization and implementation of special aircraft flights of Vietnam, including:

1. The Central Party Office.

2. Office

3. Office of the National Assembly.

4. Office of the Government.

5. Vietnam Chamber of Commerce and Industry.

6. Ministries, central agencies, and People's Committees of provinces and centrally-administered cities related to special aircraft flights.

7. Other organizations and individuals related according to the notification of the Central Party Office, the President's Office, the National Assembly's Office, and the Government's Office.

Article 2. Provisions on the preparation of budget estimates:

Annually, during the time for preparing the state budget estimate as prescribed by the State Budget Law, agencies entrusted with organizing high-level delegations of the Communist Party of Vietnam and the Socialist Republic of Vietnam shall be responsible for building necessary budget estimates for the task of ensuring and protecting special aircraft flights of the planning year, consolidating them in their annual state budget estimates, and submitting them for approval by competent authorities.

Article 3. Allocation and assignment of budget estimates:

Based on the state budget estimates assigned by competent authorities, heads of agencies shall be responsible for allocating and assigning budget estimates to subordinate units (including clearly stated special aircraft flight assurance funds) after receiving the audit opinion of the same-level financial agency.

Article 4. Management and utilization of funds

Special aircraft flight assurance funds approved and assigned by competent authorities to implementing units shall be managed in accordance with current regulations; if there is any surplus at the end of December, units shall not make further expenditures without the approval of competent authorities.

Article 5. Responsibility for paying special aircraft costs

1. The state budget ensures the cost of special aircraft flights serving the work of the subjects entitled to special aircraft flights of Vietnam as stipulated in Article 5 of Decree No. 03/2009/NĐ-CP dated January 9, 2009 of the Government on the assurance of special aircraft flights (hereinafter referred to as Decree No. 03/2009/NĐ-CP), including:

a) High-ranking leaders of the Communist Party of Vietnam and the Socialist Republic of Vietnam:

- General Secretary of the Central Committee of the Party;

- President;

- Prime Minister;

- Chairman of the National Assembly;

b) Other special subjects when notified by the Central Party Office, the President's Office, the National Assembly's Office, and the Government's Office.

2. Organizations and enterprises accompanying the special aircraft on missions assigned by the Party and the State shall be exempt from airfare for the entire delegation. Specific lists of delegations are announced by the Central Party Office, the President's Office, the National Assembly's Office, and the Government's Office.

3. Organizations and enterprises (independent companies, Groups, Corporations) organizing delegations accompanying the special aircraft but not falling under the categories specified in point b, Clause 1 and Clause 2 above shall have one person per enterprise exempted from airfare, while others must pay airfare according to the economy class fare published by Vietnamese airlines at the time of the flight (this regulation does not apply to special aircraft flights organized by the Ministry of Defense).

Article 6. Procedures, documents, and responsibilities for paying special aircraft costs:

1. For special aircraft flights carried out by Vietnamese airlines:

a) Authorities authorized to announce special aircraft flights of Vietnam according to Article 7 of Decree No. 03/2009/NĐ-CP, in addition to performing the contents prescribed in Article 8 of Decree No. 03/2009/NĐ-CP, shall also be responsible for specifically identifying the subjects entitled to state budget-funded airfare and those required to pay airfare. For those required to pay airfare, detailed information such as total number of subjects, full names, addresses, and workplaces of each subject must be provided.

b) Notifications of special aircraft flights, in addition to being sent to relevant agencies and units as prescribed in Clause 2, Article 8 of Decree No. 03/2009/NĐ-CP, shall also be sent to the Vietnam Chamber of Commerce and Industry (for special aircraft flights of Vietnam involving business delegations as decided by competent authorities).

c) Based on notifications of special aircraft flights provided by authorized agencies, the Vietnam Chamber of Commerce and Industry shall be responsible for collecting airfare from subjects required to pay airfare as stipulated in Clause 3 of Article 5 above, completing the collection and submission of airfare to Vietnamese airlines, and sending a copy of the airfare receipt to the entity renting the means of transport no later than one month after the flight ends.

The entity renting the means of transport shall be responsible for urging and inspecting the collection and submission of airfare by the Vietnam Chamber of Commerce and Industry.

d) Based on notifications of special aircraft flights, the price of chartering special aircraft is determined by the Minister of Finance, the authorized agencies announcing special aircraft flights shall be responsible for signing contracts with Vietnamese airlines assigned to carry out the special aircraft flights of Vietnam. In the payment terms of the contract, the following two points must be clearly stated:

- Vietnamese airlines shall be responsible for collecting airfare from subjects required to pay airfare for special aircraft flights, which are paid on behalf of enterprises by the Vietnam Chamber of Commerce and Industry; simultaneously, they shall be responsible for issuing invoices and certificates to enterprises in accordance with the law.

- After deducting the portion of expenses obtained according to point a above, the remaining value of the contract will be paid by the signing agencies to the Vietnamese airline based on the full provision of the following documents: service payment invoices; contracts; contract settlement letters accompanied by receipts issued by the Vietnamese airline to the Vietnam Chamber of Commerce and Industry; lists of individuals entitled to airfare payments and other relevant legal documents.

2. For special aircraft flights of the Ministry of National Defense, the costs for special aircraft will be settled based on the decision approving the Minister of National Defense's determination of the costs for ensuring each assigned flight by the State.

Article 7. Settlement of Expenses

At year-end, the agencies and units responsible for funding the security and protection of special aircraft flights must settle the allocated expenses, consolidating them into their annual budget settlement according to regulations.

Article 8. Implementation Provisions

This Circular takes effect 45 days from the date of issuance. Any difficulties encountered during implementation should be reported to the Ministry of Finance for study and resolution within its authority./.