Circular No. 82/2008/TT-BTC Amending and Supplementing Certain Points of Circular No. 58/2007/TT-BTC dated June 12, 2007 of the Ministry of Finance guiding financial management for the Vietnam Social Security.

CIRCULAR

AMENDING AND COMPLEMENTING CERTAIN POINTS OF CIRCULAR NO. 58/2007/TT-BTC DATED JUNE 12, 2007 OF THE MINISTRY OF FINANCE GUIDING THE MANAGEMENT OF FINANCES FOR THE SOCIAL INSURANCE OF VIETNAM

Pursuant to Decree No. 68/2007/NĐ-CP dated April 19, 2007 of the Government detailing and guiding the implementation of certain provisions of the Social Insurance Law regarding mandatory social insurance for military personnel, police officers, and civil servants with equivalent benefits to military personnel and police officers;
To ensure uniformity in the financial management of the Social Insurance of Vietnam and the Social Insurance under the Ministry of National Defense, the Ministry of Public Security, and the Civil Service Administration Council, the Ministry of Finance issues guidance on amending and supplementing certain points of Circular No. 58/2007/TT-BTC dated June 12, 2007 of the Ministry of Finance guiding the management of finances for the Social Insurance of Vietnam as follows:

I. CONTENT OF AMENDMENTS AND SUPPLEMENTS

1. Amendment Point a, Clause 1, Section VI, Part II regarding the responsibilities of the Social Insurance of Vietnam as follows:

"a) Guide the Social Insurance of the Ministry of National Defense, the Ministry of Public Security, the Civil Service Administration Council, and subordinate social insurance agencies to prepare budgets and settle revenues and expenditures for social insurance, health insurance, management costs, and construction investment in accordance with current regulations."

2. Amend Clause 4, Section VI, Part II as follows:

"4. The time for preparing budgets and settling revenues and expenditures of the social insurance agencies specified in Clauses 2, 3, and 5 of Section VI, Part II of this Circular shall be determined by the Social Insurance of Vietnam to ensure consistency with the time for preparing budgets and settling revenues and expenditures of the state budget according to the State Budget Law."

3. Supplement Clause 5 regarding the responsibilities of the social insurance organizations of the Ministry of National Defense, the Ministry of Public Security, the Civil Service Administration Council into in Section VI, Part II as follows:

"5. Social Insurance under the Ministry of National Defense, the Ministry of Public Security, the Civil Service Administration Council:

a) Develop annual social insurance activity plans and report to the General Director of the Social Insurance of Vietnam.

b) Annually, prepare plans for social insurance revenue and expenditure, management costs as stipulated in Point b, Clause 3, Article 44 of Decree No. 68/2007/NĐ-CP dated April 19, 2007 of the Government (including special regular expenses and non-regular expenses), and settle social insurance revenue and expenditure, management costs with the Social Insurance of Vietnam in accordance with current regulations.

c) Directly collect social insurance premiums according to regulations for those participating in social insurance within units, enterprises under the Ministry of National Defense, the Ministry of Public Security, the Civil Service Administration Council, and submit monthly to the Social Insurance of Vietnam; organize the management of the social insurance fund used within the Ministry of National Defense, the Ministry of Public Security, the Civil Service Administration Council to ensure full and timely implementation of social insurance benefits for workers while working and before retirement or transfer.

d) Utilize and settle support funds from the Social Insurance Fund for social insurance management activities under of the Ministry of National Defense, the Ministry of Public Security, the Civil Service Administration Council in accordance with current financial expenditure regulations, including the following items:

Ministry of Science and Technology: The Minister and Deputy Ministers, agencies and units under the Ministry;regular special expenses, including:

+ Expenses for collecting and disbursing social insurance and health insurance;

+ Costs for printing and distributing social insurance books and health insurance cards for participants according to models issued by the Social Insurance of Vietnam;

+ Costs for purchasing, printing forms, reports, and professional seals;

+ Expenses for social insurance and health insurance promotion;

+ Conference training fees to improve professional skills for staff, conferences to implement tasks and exchange professional knowledge;

+ Expenses for overtime work for staff, civil servants, public officials, and contractual employees who have been assigned salaries according to the salary scale prescribed by the State for the administrative sector: the level of expenditure is implemented according to Circular Joint No. 08/2005/TTLT-BNV-BTC dated January 5, 2005 of the Ministry of Home Affairs and the Ministry of Finance guiding the implementation of salary payments for night work and overtime for staff, civil servants, and public officials; + Other regular special expenses carried out according to the guidance of the Social Insurance of Vietnam. + Training and retraining expenses;

+ Scientific research expenses;

- Non-regular expenditure, including:

+ Major repair costs for fixed assets and purchase of fixed assets directly serving social insurance and health insurance management at the unit.

When implementing these regular special expenses and non-regular expenses, units

must comply with all current state regulations and internal expenditure rules established by the General Director of the Social Insurance of Vietnam and approved by the Management Board of the Social Insurance.

Any remaining management cost support funds not used at year-end (if any) may be carried over to the next year. d) Report annually to the Social Insurance of Vietnam on the implementation of social insurance and health insurance revenue and expenditure under the jurisdiction of the Ministry of National Defense, the Ministry of Public Security, and the Civil Service Administration Council." II. IMPLEMENTATION This Circular takes effect 15 days after its publication in the Official Gazette.

Provisions on budget preparation, management, utilization, and settlement of management cost support funds for social insurance as

stipulated in this Circular shall be implemented from the 2009 fiscal year.

- Social Insurances of provinces and centrally administered cities; Social Insurance of the Ministry of National Defense, Social Insurance of the Ministry of Public Security, Social Insurance of the Civil Service Administration Council;

- For record: Office, Administrative Office. of the Ministry of National Defense, the Ministry of Public Security, the Civil Service Administration Council provisions of this Circular shall be implemented from the 2009 budget year.

During the implementation process, if there are any difficulties, please promptly reflect them to the Ministry of Finance for research and resolution./.