Circular No. 80/2022/TT-BTC guiding the standard for using funds from the state budget and financial management regulations for investment promotion activities.

CIRCULAR

Guidelines on the standard for using funds from the state budget and financial management regulations for investment promotion activities
Regarding the standard for using funds from the state budget and financial management regulations for investment promotion activities

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

Pursuant to the Investment Law dated June 17, 2020;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of 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 Decree No. 31/2021/NĐ-CP dated March 26, 2021 of the Government detailing and guiding the implementation of certain provisions of the Investment Law;

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

The Minister of Finance hereby promulgates this Circular guiding the standard for using funds from the state budget and financial management regulations for investment promotion activities.

Article 1. Scope of Regulation and Applicability

1. This Circular guides the content, expenditure levels, and financial management and usage regulations for regular expenditures from the state budget to implement investment promotion activities as stipulated in Articles 88 and 89 of Decree No. 31/2021/NĐ-CP dated March 26, 2021 of the Government detailing and guiding the implementation of certain provisions of the Investment Law.

2. This Circular applies to ministries, agencies at the ministerial level, provincial People's Committees that are involved in implementing investment promotion activities using regular expenditures from the state budget.

3. In cases where investment promotion activities use non-repayable aid funds, funds integrated into other programs and projects approved by competent authorities with specific regulations, sponsorships, contributions from organizations and individuals, and other sources of funds, they shall be implemented according to the guidance documents of those programs and projects and the regulations of sponsors; if there are no specific regulations, they shall be implemented according to the regulations set forth in this Circular.

Article 2. Sources of funds for investment promotion activities

1. Regular expenditure from the central government budget to implement national investment promotion activities and investment promotion activities of central ministries and agencies.

2. Regular expenditure from local government budgets to implement local investment promotion activities according to the分级翻译如下：

3. Contributions from participating organizations and enterprises.

4. Sponsorship from domestic and foreign organizations and individuals.

5. Funds integrated into programs and projects approved by competent authorities.

6. Other lawful sources of funds as prescribed by law.

Article 3. Content and amount of expenditure

1. Expenditure for researching potential, markets, trends, and investment partners: Implemented in accordance with Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015 of the Ministry of Finance and the Ministry of Science and Technology guiding the standards for building, allocating budgets, and finalizing accounts for scientific and technological tasks funded by the state budget.

2. Expenditure for implementing information technology projects to build, upgrade, operate, and maintain information systems and databases serving investment promotion activities; establishing and operating, maintaining online portals and websites on investment promotion from regular expenditures of the state budget: Implemented in accordance with regulations on managing investments in the application of information technology using state budget funds, current documents on spending on information technology applications, and economic and technical standards in the field of information and communication.

3. Expenditure for training, seminars, enhancing capabilities and skills in investment promotion: The content and expenditure levels apply as prescribed in Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance guiding the preparation of budgets, management, use, and finalization of accounts for training and cadre development expenses.

4. Expenditure for organizing forums, conferences, seminars, and dialogues on investment promotion:

a) Organized within the country: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance prescribing the travel expense system and conference expense system.

In cases of organizing international conferences and seminars in Vietnam: Implemented in accordance with Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance prescribing the reception system for foreign guests working in Vietnam, the conference and seminar expense system for international events in Vietnam, and the reception system for domestic guests.

b) Organized abroad: Implemented in accordance with Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance prescribing the travel expense system for civil servants and employees of the State going on short-term missions abroad funded by the State budget.

5. Expenditure for organizing survey and research teams within the country and abroad; investment promotion work teams on specific topics or partners:

a) In cases organized within the country: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance prescribing the travel expense system and conference expense system.

b) In cases organized abroad: Implemented in accordance with Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance prescribing the travel expense system for civil servants and employees of the State going on short-term missions abroad funded by the State budget.

6. Expenditure for translating documents: Implemented in accordance with Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance prescribing the reception system for foreign guests working in Vietnam, the conference and seminar expense system for international events in Vietnam, and the reception system for domestic guests.

7. Expenditure items include: building images, promoting, advertising, introducing the environment, investment policies, potential opportunities, and investment connections through domestic and foreign mass media; supporting, guiding, and facilitating investment activities; producing publications and materials for investment promotion activities; providing information and guidance to investors on investment procedures and related administrative procedures. Implementation shall be carried out in accordance with Circular No. 18/2021/TT-BTTTT dated November 30, 2021, issued by the Ministry of Information and Communications on economic and technical norms for print and online news activities; Circular No. 42/2020/TT-BTTTT dated December 31, 2020, issued by the Ministry of Information and Communications on economic and technical norms for publishing activities; economic and technical norms, unit prices issued by competent authorities, and current state regulations on expenditure systems. For the aforementioned expenditure items, the head of the agency responsible for implementing the tasks shall decide and bear legal responsibility for their decisions.

8. Based on the requirements of the tasks and the budget balance capacity of the local government, the People's Council of the province shall decide on special expenditure items other than those stipulated in Clauses 1, 2, 3, 4, 5, 6, and 7 of this Article to implement investment promotion activities as prescribed in Articles 88 and 89 of Decree No. 31/2021/NĐ-CP dated March 26, 2021, of the Government detailing and guiding the implementation of certain provisions of the Investment Law, ensuring compliance with the State Budget Law.

Article 4. Preparation of budgets, execution, and settlement of funds

The preparation of budgets, execution, and settlement of regular expenditures from the state budget for investment promotion activities shall be carried out in accordance with the State Budget Law, Article 92 and Article 97 of Decree No. 31/2021/NĐ-CP dated March 26, 2021, of the Government detailing and guiding the implementation of certain provisions of the Investment Law, and other guiding documents.

Article 5. Effective Date

1. This Circular takes effect from February 16, 2023.

2. Financial support expenses from the state budget for civil servants participating in the implementation of investment promotion programs: Shall be implemented until the time specified by the authority in accordance with the salary system under Resolution No. 27-NQ/TW dated May 21, 2018, of the Central Committee on salary policy reform for civil servants, public officials, employees, armed forces, and workers in enterprises (Resolution No. 27-NQ/TW). After this period, expenses for civil servants shall be implemented according to guiding documents on the salary system under Resolution No. 27-NQ/TW.

3. Joint Circular No. 90/2015/TTLT-BTC-BKHĐT dated June 15, 2015, issued by the Minister of Finance and the Minister of Planning and Investment guiding financial management mechanisms for investment promotion activities, and Circular No. 31/2013/TT-BTC dated March 18, 2013, issued by the Minister of Finance guiding financial management mechanisms for the National Investment Promotion Program shall cease to be effective from the date this Circular takes effect.

4. When the referenced regulatory documents for application in this Circular are amended, supplemented, or replaced by new documents, the new documents shall apply.

5. During the implementation process, if there are any difficulties or issues arising, units are requested to report to the Ministry of Finance for timely resolution./.