Circular No. 75/2024/TT-BTC amends and supplements certain Articles of Circular No. 55/2023/TT-BTC dated August 15, 2023, issued by the Ministry of Finance, concerning the management, use, and settlement of state budget funds for implementing national target programs from 2021 to 2025.

CIRCULAR

Amending and supplementing certain provisions of Circular No. 55/2023/TT-BTC dated August 15, 2023 of the Ministry of Finance on management, use, and settlement of state budget funds for implementing national target programs during the period 2021-2025

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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 Resolution No. 111/2024/QH15 dated January 18, 2024 of the National Assembly on some special mechanisms and policies for implementing national target programs;

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;

Pursuant to Decree No. 27/2022/NĐ-CP dated April 19, 2022 of the Government on the mechanism for managing and organizing the implementation of national target programs (hereinafter referred to as Decree No. 27/2022/NĐ-CP) and Decree No. 38/2023/NĐ-CP dated June 24, 2023 of the Government amending and supplementing certain provisions of Decree No. 27/2022/NĐ-CP (hereinafter referred to as Decree No. 38/2023/NĐ-CP);

Pursuant to Decision No. 39/2021/QĐ-TTg dated December 30, 2021 of the Prime Minister on principles, criteria, and allocation standards of central government budget capital and the matching ratio of local government budgets for implementing the National Target Program on Socio-Economic Development in Ethnic Minority and Mountainous Areas for the period 2021-2030, Phase I: from 2021 to 2025 (hereinafter referred to as Decision No. 39/2021/QĐ-TTg) and Decision No. 18/2023/QĐ-TTg dated July 1, 2023 of the Prime Minister amending, supplementing, and abolishing certain provisions of Decision No. 39/2021/QĐ-TTg (hereinafter referred to as Decision No. 18/2023/QĐ-TTg);

Pursuant to Decision No. 02/2022/QĐ-TTg dated January 18, 2022 of the Prime Minister on principles, criteria, and allocation standards of central government budget capital and the matching ratio of local government budgets for implementing the National Target Program on Sustainable Poverty Reduction for the period 2021-2025 (hereinafter referred to as Decision No. 02/2022/QĐ-TTg);

Pursuant to Decision No. 07/2022/QĐ-TTg dated March 25, 2022 of the Prime Minister on principles, criteria, and allocation standards of central government budget capital and the matching ratio of local government budgets for implementing the National Target Program on New Rural Development for the period 2021-2025 (hereinafter referred to as Decision No. 07/2022/QĐ-TTg);

Implementing Decision No. 1719/QĐ-TTg dated October 14, 2021 of the Prime Minister approving the National Target Program on Socio-Economic Development in Ethnic Minority and Mountainous Areas for the period 2021-2030, Phase I: from 2021 to 2025 (hereinafter referred to as Decision No. 1719/QĐ-TTg);

Implementing Decision No. 90/QĐ-TTg dated January 18, 2022 of the Prime Minister approving the National Target Program on Sustainable Poverty Reduction for the period 2021-2025 (hereinafter referred to as Decision No. 90/QĐ-TTg);

Implementing Decision No. 263/QĐ-TTg dated February 22, 2022 of the Prime Minister approving the National Target Program on New Rural Development for the period 2021-2025 (hereinafter referred to as Decision No. 263/QĐ-TTg);

Implementing Decision No. 880/QĐ-TTg dated July 22, 2022 of the Prime Minister approving certain support contents for 22 poor districts in 17 provinces to escape poverty and extremely difficult conditions during the period 2022-2025 (hereinafter referred to as Decision No. 880/QĐ-TTg);

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

The Minister of Finance issues this Circular amending and supplementing certain provisions of Circular No. 55/2023/TT-BTC dated August 15, 2023 of the Ministry of Finance on management, use, and settlement of state budget funds for implementing national target programs during the period 2021-2025.

Article 1. Amend and supplement some articles of Circular No. 55/2023/TT-BTC dated August 15, 2023, of the Ministry of Finance on management, use, and settlement of state budget funds for implementing national target programs from 2021 to 2025 (hereinafter referred to as Circular No. 55/2023/TT-BTC) as follows:

1. Amend and supplement Clause 2, Article 3 as follows:

"2. Procurement of medicines, equipment, materials, goods, services; repair, maintenance, and upkeep of assets: Shall be carried out in accordance with the provisions of the Law on Public Procurement; public procurement, placing orders, assigning tasks to provide public products and services funded by the state budget from regular expenditure; construction, information technology; management and use of state assets and related laws within the approved budget estimate.

In cases where the project owner is entrusted to carry out procurement of goods and services for implementing production development projects, it shall be implemented in accordance with the provisions of Clause 4, Article 4 of Resolution No. 111/2024/QH15 dated January 18, 2024 of the National Assembly on certain special mechanisms and policies for implementing national target programs."

2. Amend and supplement Clause 5, Article 3 as follows:

"Control of expenditures, advance payments, and payment of funds shall be implemented in accordance with the provisions of Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury; Circular No. 17/2024/TT-BTC dated March 14, 2024 of the Minister of Finance guiding control and payment of regular expenditure through the State Treasury."

3. Amend and supplement the second bullet point of Point e, Clause 2, Article 4 as follows:

"Expenditure for program hosting fees; compiling examination questions, answers, remuneration for examination boards, organizing committees; awards for individuals and groups; hiring cultural performances, actors; supporting food expenses, room rental for organizing committee members, art council members, contestants; artisans, actors: Shall be applied in accordance with the provisions of Circular No. 56/2023/TT-BTC dated August 18, 2023 of the Ministry of Finance on the preparation of budgets, management, use, and settlement of funds for ensuring legal education and popularization, access to law, and grassroots dispute resolution (hereinafter referred to as Circular No. 56/2023/TT-BTC); Circular No. 40/2017/TT-BTC; Circular No. 09/2016/TT-BVHTTDL dated October 14, 2016 of the Ministry of Culture, Sports and Tourism on organizing examinations, folk cultural festivals, and actual occurrences based on legal invoices and receipts."

4. Amend and supplement the third bullet point of Point e, Clause 2, Article 4 as follows:

" - Remuneration for training and performance activities of actors, participants in contests, meetings, exchanges, festivals, demonstrations, reenactments, experiments:

+ Remuneration for training new programs: The remuneration for one session of training a new program is VND 75,000/person/session/4 hours. In case the training session does not last four hours, the remuneration for one session of training a new program is VND 60,000/person/session. The maximum number of training sessions for one new program is ten sessions.

+ Remuneration for mobile performance programs:

The remuneration for one session of mobile performance for main roles is VND 100,000/person. The number of promotional agents playing main roles in mobile performance programs is decided by the Director of Cultural Centers, Information Exhibition Centers, or Provincial/City Cultural and Sports Centers.

The remuneration for one session of mobile performance for other roles is VND 80,000/person."

5. Amend and supplement Article 9 as follows:

"Article 9. Sustainable economic development in agriculture and forestry linked to forest protection and increased income for people

Content, level, and method of support for sustainable agricultural and forestry development activities linked to forest protection and increased income for people: Shall be implemented in accordance with the provisions of Chapter II of Decree No. 58/2024/NĐ-CP dated May 24, 2024 of the Government on certain investment policies in forestry and guidance from the Ministry of Agriculture and Rural Development on forestry activities using state-funded projects for Sub-project 1."

6. Amend Clause 4 of Article 12 as follows:

"4. Expenditure for supporting materials, raw materials, seeds, livestock, fertilizers, animal feed, plant protection chemicals, veterinary drugs, tools, equipment serving production and service provision: Content and level of support according to the decision of the competent authority approving the project within the scope of one (01) production development project, diversification of livelihoods already approved and implemented in accordance with Clause 2, Article 3 and Clause 10, Article 4 of this Circular."

7. Amend Point a, Clause 5, Article 14 as follows:

"5. Support for organizing activities to attract investment, trade fairs, and promoting product consumption in ethnic minority and mountainous regions:

a) Expenditure for organizing investment promotion and commercial trade activities for products from ethnic minority and mountainous regions in the domestic market; connecting sales channels, markets, trade fairs, exchanges, forums, and cultural events linked to tourism; expenditure for supporting the establishment and implementation of models to promote product consumption in ethnic minority and mountainous regions, providing essential goods to localities: Content and expenditure levels shall be implemented in accordance with Circular No. 11/2019/TT-BCT dated July 30, 2019 of the Ministry of Industry and Trade guiding the implementation of trade promotion activities for developing foreign trade under the National Trade Promotion Program, Circular No. 80/2022/TT-BTC dated December 30, 2022 of the Ministry of Finance guiding the use of state budget funds and financial management regulations for investment promotion activities, and Article 4 of this Circular, based on actual occurrences and legal invoices and receipts;"

8. Supplement Point g, Clause 4, Article 35 as follows:

"g. Organizing supervision and technical support between levels: Shall be carried out in accordance with the provisions of Clause 4, Article 54 of this Circular."

9. Supplement Clause 6, Article 35 as follows:

"6. Expenditure for periodic record keeping and community counseling (including guidance on treatment adherence and health care counseling): The expenditure level is VND 50,000/child/month and a maximum of VND 300,000/health facility/month."

10. Amend and supplement Article 46 as follows:

Article 46. Commendation, honoring exemplary models, and promoting the role of reputable individuals

Expenditure for commendation, honoring exemplary models, and promoting the role of reputable individuals shall be carried out in accordance with the provisions at point a, Clause 10, Section III of the Program issued together with Decision No. 1719/QĐ-TTg and the guidance of the National Ethnic Committee. The content and expenditure level correspond to the provisions set forth in Article 4 of this Circular. Procurement shall be conducted in accordance with the laws on bidding.

For expenditure on gift-giving to exemplary models: The maximum expenditure per person per occasion is 500,000 VND, and not more than two times per year.

11. Supplement Clause 5 of Article 59 as follows:

"5. Expenditure for organizing inspections and supervision of activities intervening in the prevention and control of malnutrition and micronutrient deficiencies between levels: To be implemented in accordance with the provisions of Clause 4 of Article 54 of this Circular."

12. Supplement Clause 4 of Article 71 as follows:

"4. Expenditure for training and guiding the organization of job placement transactions: The content and expenditure level shall be carried out in accordance with the provisions of Clause 1 of Article 4 of this Circular."

13. Amend and supplement Clause 4 of Article 76 as follows:

"4. Expenditure to strengthen material infrastructure for the operation of particularly difficult commune radio stations, island communes, and island districts (in cases where the island district does not have commune administrative units): To be implemented in accordance with the guidance of the Ministry of Information and Communications and approved by the competent authority. The support level from the central budget for communes implementing the new establishment of commune radio stations averages a maximum of 300 million VND per commune/island district (based on provincial territory); the support level for upgrading and technology conversion averages a maximum of 70% of the average maximum support level for new establishment. Procurement shall be conducted in accordance with the laws on bidding and management and use of public assets."

14. Supplement Point e of Clause 2 of Article 77 as follows:

"e) Expenditure to support food costs for guest representatives who are not on the salary list of state agencies or public service units. The expenditure level is stipulated in Clause 4 of Circular No. 40/2017/TT-BTC."

15. Amend and supplement Point b of Clause 2 of Article 93 as follows:

"b) The selection and direct assignment of organizations and individuals to implement research topics, projects, and models (hereinafter referred to collectively as scientific and technological tasks) under the program: To be implemented in accordance with Circular No. 20/2023/TT-BKHCN dated October 12, 2023, of the Ministry of Science and Technology on the selection and direct assignment of organizations and individuals to implement national-level scientific and technological tasks funded by the state budget;"

16. Supplement Section II and Article 124a after Article 124 as follows:

Section II

MAINTENANCE AND OPERATION OF PROJECTS AFTER COMPLETION AND PUTTING INTO USE

Article 124a. Maintenance, repair, and operation of projects after completion and putting into use

1. Maintenance, repair, and operation of projects after completion and putting into use from local budgets in accordance with the provisions at point b, Clause 1, Section V of Decision No. 263/QĐ-TTg and Clause 21 of Article 1 of Circular No. 07/2024/TT-BNNPTNT dated May 31, 2024, of the Ministry of Agriculture and

Rural Development amending and supplementing certain articles of Circular No. 05/2022/TT-BNNPTNT guiding certain contents of the Implementation Program of the National Target Program on New Rural Development for the period 2021-2025.

2. The repair, maintenance, and operation expenses shall be determined by the decision of the competent authority for each project.

3. Budget preparation, management, use, and settlement: To be carried out in accordance with the provisions of Clause 3 of Article 16 and Article 17 of this Circular.

Article 2. Repeal Clause 3 of Article 34 of Circular No. 55/2023/TT-BTC.

Article 3. Implementation Provisions

1. This Circular takes effect from December 16, 2024.

2. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the amended, supplemented, or replacing documents shall apply.

3. During the implementation process, if there are any difficulties, they should be promptly reported to the Ministry of Finance for study and resolution./.