Circular No. 90/2007/TT-BTC provides guidance on the use of funds for organizing fireworks displays during holidays and anniversaries. The document details the sources of funding, budget preparation, disbursement, payment, and settlement procedures for this activity.
适用范围
Provincial People's Committees under the central government; organizations and individuals within and outside the country
要点
- Holidays and anniversaries guaranteed by the state budget include: Tet Lunar New Year, Hùng Kings Commemoration Day, National Day, Dien Bien Phu Victory Day, and South Vietnam Liberation Day (Article 1)
- Anniversary days of provincial establishment and cultural, tourism, and sports festivals must mobilize funds from legitimate financial sources other than the state budget (Article 2)
- Provincial People's Committees prepare budgets to ensure funding for organizing fireworks displays and implement the mobilization of legitimate financial sources to ensure funding (Article 3)
- Department of Finance oversees expenditure, processes payments from funds raised from sponsors according to regulations (Article 4)
- Any surplus from fundraising activities with sponsors remaining after organizing fireworks displays may be carried over to the next year for continued use in organizing fireworks displays and festivals (Article 5)
🌐 本文件的社会影响
- Strengthen management of funding to ensure the fireworks display activities, contributing to saving the state budget
- Encourage organizations and individuals to participate in contributing and supporting funding for organizing fireworks displays at local levels
- Ensure transparency in the use of funding for fireworks display activities
- Organizations and individuals who sponsor may encounter difficulties when implementing legal procedures to support funding
❓ 常见问题
Which holidays are guaranteed funding for fireworks displays by the state budget?
Holidays such as: Tet Lunar New Year, Hùng Kings Commemoration Day, National Day, Dien Bien Phu Victory Day, and South Vietnam Liberation Day.
Is the state budget supportive of funding for fireworks displays on the anniversary day of provincial establishment?
No. The anniversary day of provincial establishment must mobilize funds from legitimate financial sources other than the state budget.
How can organizations and individuals participate in supporting funding for fireworks displays?
Organizations and individuals can participate in contributing or sponsoring funding for fireworks display activities in accordance with the law.
How is the surplus from fundraising activities with sponsors used after organizing fireworks displays?
This surplus is carried over to the next year for continued use in organizing fireworks displays and festivals.
What is the process for processing payments from fundraising activities with sponsors?
The Department of Finance oversees expenditure, issues payment orders to settle accounts with suppliers and fireworks display providers according to signed contracts.
全文
CIRCULAR
Guidelines for the use of funds to organize fireworks displays on Tet holidays and certain national anniversaries, local anniversaries, and cultural, tourism, and sports festivals.
Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002 and related guiding documents;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
____________
Pursuant to Decision No. 74/2007/QĐ-TTg dated May 25, 2007 of the Prime Minister regarding the organization of fireworks displays on Tet holidays and certain national anniversaries, local anniversaries, and cultural, tourism, and sports festivals;
The Ministry of Finance hereby provides guidelines for the use of funds to ensure the organization of fireworks displays on Tet holidays and certain national anniversaries, local anniversaries, and cultural, tourism, and sports festivals as follows:
I- GENERAL PROVISIONS
1. Festivals and holidays that the state budget will provide funding for organizing fireworks include:
a) Annual festivals and holidays with fireworks, including: Lunar New Year (Tet), and the anniversary of the Hung Kings (on the 10th day of the third lunar month).
b) Five-year festivals with fireworks held every five years, including: National Day (September 2), the Victory at Dien Bien Phu (May 7), and the Liberation of Southern Vietnam and Reunification Day (April 30).
c) Ten-year festivals with fireworks held every ten years, including: the Liberation of Hanoi, Hai Phong City, and other centrally governed cities and provinces south of Quang Tri Province.
2. Festivals and holidays that must mobilize other legitimate financial sources (outside the state budget) to organize fireworks include:
a) Anniversaries of the founding of provinces and centrally governed cities celebrated every ten years.
b) National, regional, and international cultural, tourism, and sports festivals.
3. Encouragement is given to domestic and foreign organizations and individuals to contribute and support funds for localities to organize fireworks according to the law.
II- SPECIFIC PROVISIONS
1. For funds guaranteed by the state budget:
The funds guaranteed for organizing fireworks as specified in Section 1 of Part I of this Circular shall be ensured by the local budget. The preparation of budgets, disbursement, payment, and settlement of local budget funds for organizing fireworks shall be carried out in accordance with the State Budget Law and related guiding documents.
2. For funds raised from other legitimate financial sources (outside the state budget):
2.1. Preparation of budget estimates and methods of raising funds:
a) Based on the number of festivals and holidays permitted to hold fireworks; the form; duration of fireworks display; quantity of fireworks already decided by the Prime Minister according to Clause 4 Point b Article 1 and Article 2 of Decision No. 74/2007/QĐ-TTg dated May 25, 2007 of the Prime Minister, the People's Committee of the province or centrally governed city (hereinafter referred to as the provincial People's Committee) shall prepare budget estimates for ensuring the organization of fireworks in their locality.
b) Based on the budget estimate and conditions in the locality, the provincial People's Committee or units authorized by the provincial People's Committee shall raise legitimate financial sources (not using state budget funds), including: soliciting voluntary contributions or mutually beneficial cooperation from economic organizations and individuals both domestically and internationally according to the law to ensure funds for organizing fireworks. The collected funds from sponsors shall be deposited into a bank account at the State Treasury of the province or centrally governed city managed by the Department of Finance.
c) For festivals and holidays specified in Section 2 of Part I of this Circular which organize fireworks, the funds contributed jointly by organizations and individuals for festival organization (including funds for organizing fireworks) do not need to be deposited into the account specified in Clause 2.1 Point b of Part II of this Circular.
2.2. Disbursement and payment from raised funds:
a) Based on the budget estimate for organizing fireworks, the balance of the raised fund account, and signed economic contracts with firework supply and shooting units, the Department of Finance shall control expenditures and issue payment orders to pay the firework supply and shooting units according to regulations. When paying the firework supply and shooting units from sponsor-raised funds, the Department of Finance shall coordinate with the State Treasury and relevant units to record income (sources of contributions) and expenditure (corresponding expenses) in the current state budget ledger.
b) In cases where organizations and individuals contribute funds jointly for festival organization (including funds for organizing fireworks), the festival organizing committee shall directly pay the firework supply and shooting units according to signed economic contracts and settle accounts according to the law.
c) If there is surplus from raised funds from sponsors, it can be transferred to the next year for continued use for organizing fireworks and festivals specified in Part I of this Circular, and not used for other purposes.
2.3. Settlement of funds: The funds spent on organizing fireworks as specified in Clause a Point 2.2 Section 2 Part II of this Circular shall be included in the settlement of the local budget according to the current provisions of the State Budget Law.
III- IMPLEMENTATION PROVISIONS
This Circular shall take effect 15 days after its publication in the Official Gazette. Any difficulties encountered during implementation should be reported to the Ministry of Finance for review and appropriate amendments.
Tran Van Ta
This Circular takes effect fifteen days after its publication in the Official Gazette. During implementation, any difficulties should be reported to the Ministry of Finance for review and appropriate amendment./.
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