Circular No. 80/2024/TT-BTC guides financial support for the Economic-Military Unit as stipulated in Clause 1, Article 36 of Decree No. 22/2021/NĐ-CP dated March 19, 2021 of the Government on the Economic-Military Zone.

CIRCULAR

Guidelines on financial support for Economic-Military Units as stipulated in Clause 1, Article 36 of Decree No. 22/2021/NĐ-CP dated March 19, 2021 of the Government on Military-Economic Zones

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

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 22/2021/NĐ-CP dated March 19, 2021 of the Government on Military-Economic Zones;

Pursuant to Decree No. 165/2016/NĐ-CP dated December 24, 2016 of the Government on management and use of state budget for certain activities in the defense and security sectors;

Pursuant to Decree No. 01/2020/NĐ-CP dated May 14, 2020 of the Government amending and supplementing certain provisions of Decree No. 165/2016/NĐ-CP dated December 24, 2016 of the Government on management and use of state budget for certain activities in the defense and security sectors;

In accordance with the proposal of the Director of the Department of Defense and Security Finance, particularly;

The Minister of Finance issues this Circular guiding financial support for Economic-Military Units as stipulated in Clause 1, Article 36 of Decree No. 22/2021/NĐ-CP dated March 19, 2021 of the Government on Military-Economic Zones.

Article 1. Scope of Regulation

This Circular guides financial support and the management and use of support funds from the state budget for Economic-Military Units as stipulated in Clause 1, Article 36 of Decree No. 22/2021/NĐ-CP dated March 19, 2021 of the Government on Military-Economic Zones (hereinafter referred to as Decree No. 22/2021/NĐ-CP).

Article 2. Applicability

1. Economic-Military Units as stipulated in Clause 1, Article 2 of Decree No. 22/2021/NĐ-CP.

2. Relevant agencies, organizations, enterprises, and individuals.

Article 3. Financial support for purchasing and repairing medical equipment and medicines for health examination and treatment; financial support for social policy work at Medical Stations belonging to Economic-Military Units

1. Financial support for purchasing and repairing medical equipment and medicines for health examination and treatment

a) For Medical Stations belonging to Economic-Military Units equivalent to Division level: Maximum support up to 25% of the initial equipment standard for a Division-level Medical Battalion according to the material standards for military health care and professional uniforms set out in Appendix 7 to Decree No. 76/2016/NĐ-CP dated July 1, 2016 of the Government on material standards for military personnel on active duty, defense workers, and defense officials (hereinafter referred to as Decree No. 76/2016/NĐ-CP);

b) For Medical Stations belonging to Economic-Military Units equivalent to Brigade or Regiment level: Maximum support up to 25% of the initial equipment standard for a Brigade or Regiment-level Medical Company according to the material standards for military health care and professional uniforms set out in Appendix 7 to Decree No. 76/2016/NĐ-CP;

c) Funds for repairing and replacing medical equipment and purchasing medicines for health examination and treatment of Medical Stations shall be allocated annually by the competent authority for implementation.

2. Financial support for social policy work

Provide food allowance for residents in the Military-Economic Zone when hospitalized at Medical Stations equivalent to the basic food allowance for non-commissioned officers and soldiers of infantry as prescribed by the Ministry of National Defense.

3. Economic-Military Units shall base on the funding standards and medicine list stipulated in Clause 1 of this Article, the scale, capacity, and healthcare needs of the population in the Military-Economic Zone, and take responsibility for determining the procurement and repair list of medical equipment and medicines for health examination and treatment to prepare the annual support budget for submission to higher authorities for consolidation and reporting to the Ministry of National Defense for consideration and decision.

Article 4. Financial support for purchasing, repairing transportation vehicles, fuel, and other supplies and equipment

1. Production teams under the Economic-Military Defense Group shall be supported:

a) Financial funds to purchase two motorcycles at a support level of 25,000,000 VND per unit;

b) Financial funds to purchase one water filtration and supply system at a support level of 25,000,000 VND;

c) Financial funds to repair transportation vehicles and equipment as specified in points a and b above at a budgeted level of 6,000,000 VND per year;

d) Financial funds for communication support at a budgeted level of 1,000,000 VND per team per month;

e) Financial funds for purchasing gasoline and diesel oil at a maximum budgeted level of 800 liters per team per year.

2. The Economic-Military Defense Group shall be supported:

a) For the Economic-Military Defense Group operating on islands and coastal areas, financial funds to purchase two high-speed boats per group at a support level of 3,000,000,000 VND per unit. Maintenance and repair funds up to 30,000,000 VND per boat per year;

b) Financial funds for purchasing gasoline and diesel oil to serve the implementation and supervision of general situations in the assigned areas according to the annual budget (excluding the financial support for production teams as stipulated in point e, Clause 1 of this Article):

- For Economic-Military Defense Groups equivalent to Brigade level: 20,000 liters per year;

- For Economic-Military Defense Groups equivalent to Division level: 25,000 liters per year.

3. The financial support as prescribed in points a and b of Clause 1 and point a of Clause 2 of this Article shall be implemented for production teams and Economic-Military Defense Groups that have not yet received support. After five years from the date of initial support, production teams will be supported to re-equip according to the standard set forth in points a and b of Clause 1 of this Article. After ten years from the date of initial support, Economic-Military Defense Groups will be supported to re-equip according to the standard set forth in point a of Clause 2 of this Article.

Article 5. Financial support for propaganda and mobilization work among the civilian population in the Economic-Military Defense Zone

1. Production teams under the Economic-Military Defense Group on land shall be supported:

a) Individuals within the establishment of production teams under the Economic-Military Defense Group assigned to propaganda tasks shall enjoy living allowances at a budgeted level of 18,000,000 VND per person per year. When receiving this allowance, individuals shall not receive travel allowances if they travel within the area where their units are stationed;

b) Financial funds for meeting and gift-giving during festivals and holidays for village elders, village chiefs, and policy beneficiaries, at a budgeted level of 3,000,000 VND per village or hamlet under the management of the teams per year.

2. The Economic-Military Defense Group shall be supported with financial funds for purchasing materials and organizing technical guidance meetings on animal husbandry, agriculture, aquaculture, and processing according to the current regulations of the Ministry of Finance regarding conference expense reimbursement.

Article 6. Preparation of Budget Estimates

1. Annually, based on assigned tasks, the Economic-Military Defense Groups eligible for policy benefits shall prepare detailed budget estimates for each item specified in this Circular and submit them to higher-level units for review and report to the Ministry of National Defense for inclusion in the annual regular defense expenditure budget of the Ministry of National Defense, to be submitted to the Ministry of Finance before July 20th each year.

2. The Ministry of Finance shall aggregate the budget estimates for supporting the Economic-Military Defense Groups in the annual regular defense expenditure budget of the Ministry of National Defense, and report to the Government for submission to the National Assembly for decision in accordance with the State Budget Law.

3. Based on the annual regular defense expenditure budget approved by the competent authority, the Ministry of National Defense shall implement the allocation of spending tasks and allocate budgets in accordance with the State Budget Law and the provisions of this Circular.

Article 7. Settlement of Financial Expenses

1. At the end of each fiscal year, economic-military units receiving financial support must prepare financial reports in accordance with current regulations, including a settlement report on the use of funds supported from the state budget to be included in the overall settlement of state budget expenditures of the Ministry of National Defense.

2. The Ministry of National Defense shall take the lead and coordinate with the Ministry of Finance to conduct regular and spot checks on the use and settlement of financial support according to the state's prescribed procedures and this Circular.

3. Annually, the Ministry of National Defense is responsible for reviewing the settlement of financial support from the state budget provided to economic-military units and consolidating it into the overall settlement of the Ministry of National Defense in accordance with the State Budget Law.

4. The control and payment of support expenses stipulated in this Circular shall be carried out through the State Treasury.

Article 8. Effective Date

1. This Circular takes effect from December 30, 2024, replacing Circular No. 02/2018/TT-BTC dated January 2, 2018, issued by the Ministry of Finance guiding the financial support mechanism for economic-military zones (except for the policy supporting defense and security enterprises participating in economic-military zone construction activities as stipulated in Clause 4, Article 3 of Circular No. 02/2018/TT-BTC, which will continue to be implemented until new regulations are issued) and applies from the 2025 fiscal year.

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