Joint Circular No. 93/2016/TTLT-BTC-BNNPTNT guiding the management and use of state budget funds for implementing Decree No. 75/2015/NĐ-CP dated September 9, 2015 of the Government on mechanisms and policies for forest protection and development, linked to rapid poverty reduction and sustainable support for ethnic minorities from 2015 to 2020.

JOINT CIRCULAR

Guidelines for the management and use of state budget funds to implement

Decree No. 75/2015/ND-CP dated September 9, 2015 of the Government

on mechanisms and policies for forest protection and development, linked with rapid poverty reduction and sustainable support for ethnic minorities

during the period of 2015-2020

period 2015-2020

Pursuant to Decree No. 60/2003/ND-CP dated June 10, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 199/2013/ND-CP dated November 26, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Agriculture and Rural Development;

Pursuant to Decree No. 75/2015/ND-CP dated September 9, 2015 of the Government on mechanisms and policies for forest protection and development, linked with rapid poverty reduction and sustainable support for ethnic minorities during the period of 2015-2020;

The Minister of Finance and the Minister of Agriculture and Rural Development hereby issue guidelines for the management and use of state budget funds to implement Decree No. 75/2015/ND-CP dated September 9, 2015 of the Government on mechanisms and policies for forest protection and development, linked with rapid poverty reduction and sustainable support for ethnic minorities during the period of 2015-2020.

Article 1. Scope of Regulation

These Circulars provide guidelines for the management and use of state budget funds to implement forest protection contracts; support for forest protection and regeneration with additional afforestation; rice subsidies for replanting forests instead of shifting cultivation as prescribed in Decree No. 75/2015/ND-CP dated September 9, 2015 of the Government on mechanisms and policies for forest protection and development, linked with rapid poverty reduction and sustainable support for ethnic minorities during the period of 2015-2020 (hereinafter referred to as Decree No. 75/2015/ND-CP). Article 2. Scope of Application The scope of application includes agencies, organizations, households, individuals, community villages; hamlets related to the implementation of forest protection and development tasks as stipulated in Article 2 of Decree No. 75/2015/ND-CP.

Article 2. Scope of Application

The scope of application includes agencies, organizations, households, individuals, community villages, hamlets related to the implementation of forest protection and development tasks as stipulated in Article 2 of Decree No. 75/2015/ND-CP.

Article 3. Sources of Funds

The source of funds for implementing forest protection contracts, supporting forest protection, regeneration with additional afforestation, and rice subsidies for replanting forests instead of shifting cultivation as prescribed in Decree No. 75/2015/ND-CP shall be allocated annually in the Forest Protection and Development Plan for the period of 2011-2020, specifically under the state budget expenditure, as follows:

1. The central budget ensures funding for forest areas under the management of ministries and sectors.

2. For localities that have not yet achieved balanced budgets and the province of Quảng Ngãi, the central budget will provide full funding. For localities with a ratio of revenue transferred to the central government below 50%, the central budget will provide 50% of the funding, while the local budget will ensure the remaining 50% of the funding needs. The remaining localities will use their local budgets to implement these measures.

3. Annual management, inspection, and acceptance fees amount to 7% of the total contract funding for forest protection, support for forest protection, and regeneration with additional afforestation for state-owned forests, without overlapping with other programs or projects, and are allocated within the total funding provided to units and localities according to Clause 1 and Clause 2 of this Article.

4. Funding for preparing forest protection contract files is 50,000 VND per hectare; funding for preparing design and cost estimate files for regeneration with additional afforestation is 900,000 VND per hectare.

The provision of funding for preparing forest protection contract files, support for forest protection, and regeneration with additional afforestation is only implemented once before the implementation of forest protection contracts, support for forest protection, and regeneration with additional afforestation.

a) The central budget ensures funding for preparing files for forest areas under the management of ministries and sectors.

b) The local budget ensures funding for preparing files for forest areas under local management for which forest protection contracts, support for forest protection, and regeneration with additional afforestation are implemented.

Article 4. Forest protection quota support

1. Forest area: The area of forest allocated by the State to the Management Board for Special-Use Forests and the Management Board for Protective Forests; special-use forests and protective forests that are natural forests allocated by the State to forestry companies for management; the area of forest not yet allocated or leased, managed by the People's Committee of communes, wards, towns (hereinafter referred to collectively as the People's Committee of communes).

2. Recipients of support

a) Ethnic minority households, poor Han households residing stably in communes with difficult socio-economic conditions (Zone II and Zone III) in ethnic areas and mountainous regions according to criteria stipulated by the Prime Minister (hereinafter referred to as household) shall receive forest protection quotas.

b) Village community residents in communes with difficult socio-economic conditions (Zone II and Zone III) in ethnic areas and mountainous regions according to criteria stipulated by the Prime Minister (hereinafter referred to as village community) shall receive forest protection quotas.

3. Level of support and quota limit for forest protection

a) Level of support for forest protection quota: VND 400,000 per hectare per year.

b) Maximum quota area for supported forest protection: Up to 30 hectares per household.

4. Method of forest protection quota: Implemented through forest protection contracts in accordance with the guidelines of the Ministry of Agriculture and Rural Development in Document No. 4545/BNN-TCLN dated December 23, 2013 on forest protection quotas and natural regeneration enclosure. The contract period is annually, or according to medium-term plans of three years or five years; specifically:

a) The contracting party includes: Management Boards for Protective Forests, Management Boards for Special-Use Forests, forestry companies, People's Committees of communes.

b) The contracted party includes: Households, village communities.

c) Annually, the contracting party has the responsibility to inspect and evaluate the results of the contract implementation by the contracted party according to Decision No. 06/2005/QD-BNN dated January 24, 2005 issued by the Minister of Agriculture and Rural Development on the acceptance of afforestation, enclosure and promotion of natural regeneration of forests, care of planted forests, forest protection, and enclosure and recovery of natural forests; Decision No. 59/2007/QD-BNN dated June 19, 2007 issued by the Minister of Agriculture and Rural Development amending and supplementing some articles of Decision No. 06/2005/QD-BNN and current regulations and guidelines.

The annual inspection results serve as the basis for the contracting party to settle and finalize the funds.

Article 5. Forest protection support; enclosure and natural regeneration with supplementary afforestation

1. Object of forest

a) Forest protection: Protective forests and production forests are natural forests.

b) Enclosure and natural regeneration with supplementary afforestation: The area of land planned for protective forest and production forest development, belonging to the enclosure and promotion of natural regeneration objects meeting the criteria set out in Technical Regulation QPN 21-98 promulgated together with Decision No. 175/1998/QD-BNN-KHCN dated November 4, 1998 of the Ministry of Agriculture and Rural Development.

2. Recipients of support

a) Forest protection support: Households and village communities implementing the protection of the area of protective forests and production forests that are natural forests allocated to them.

b) Enclosure and natural regeneration with supplementary afforestation support: Households implementing enclosure and natural regeneration with supplementary afforestation on the area of land designated for protective forests and production forests that are natural forests allocated to them.

3. Conditions for receiving support

a) Belonging to the subjects specified in Clause 2 of this Article.

b) Possess a land use right certificate or a land allocation decision from the competent authority.

c) Implement forest protection in accordance with the laws on forest protection and development for cases receiving forest protection support; implement enclosure and natural regeneration with supplementary afforestation in accordance with approved designs and budgets for cases receiving enclosure and natural regeneration with supplementary afforestation support. The local agency approving the design and budget is determined by the Chairman of the Provincial People's Committee.

d) Be inspected and accepted by the People's Committee of communes for the results of forest protection, enclosure and natural regeneration with supplementary afforestation.

4. Level of support

a) Forest protection: VND 400,000 per hectare per year.

b) Enclosure and natural regeneration with supplementary afforestation: According to the design and budget, up to a maximum of VND 1,600,000 per hectare per year for the first three years and VND 600,000 per hectare per year for the next three years. The Chairman of the Provincial People's Committee decides the specific level of support suitable to the actual conditions of the locality.

5. Method of support: Based on the results of forest protection, enclosure and natural regeneration with supplementary afforestation between the subjects specified in Clause 2 of this Article and the People's Committee of communes. Implementation period is annually, or according to medium-term plans of three years, or five years, specifically:

a) Annually, the People's Committee of communes, together with the grassroots forest rangers, have the responsibility to inspect and evaluate the results of forest protection, enclosure and natural regeneration with supplementary afforestation implemented by each recipient of support according to the guidance at Point c Clause 4 Article 4 of this Circular.

b) In case the recipient of forest protection support; enclosure and natural regeneration with supplementary afforestation support causes forest loss or deforestation or fails to implement according to the approved design, then a record must be established to determine the area of lost or degraded forest, clearly identify the cause and handle it according to current regulations.

The annual inspection results serve as the basis for settlement and finalization of funds.

Article 6. Rice Subsidy for Planting Forests to Replace Shifting Cultivation Land

1. Recipients of the subsidy: Poor households participating in planting production forests and developing non-timber forest products, planting protective forests to replace shifting cultivation land on assigned forest land areas until they become self-sufficient in food. The Chairman of the Provincial People's Committee shall specifically identify poor households that have not yet become self-sufficient in food.

2. Level of subsidy: 15 kilograms of rice per person per month or an equivalent amount of money corresponding to the value of 15 kilograms of rice per person per month at the time of subsidy (based on the local price announcement). The Chairman of the Provincial People's Committee decides the specific level of subsidy according to the area, number of persons, and actual conditions of the locality, but not exceeding a maximum of 7 years.

3. Conditions for receiving rice subsidy

a) Belonging to the category specified in Clause 1 of this Article.

b) Possess a land use right certificate or a land allocation decision from the competent authority.

c) Implementing forest planting in accordance with Articles 5 and 6 of Decree No. 75/2015/ND-CP, annually verified by the competent authority.

4. Type of subsidized rice is common white rice with moisture content not exceeding 14%; free from pests, fungi, and mold. The Provincial People's Committee considers prioritizing the provision of suitable rice types based on usage needs or locally produced rice.

5. Implementation of rice subsidy

a) The Provincial People's Committee assigns tasks to project sponsors supporting the planting of production forests and development of non-timber forest products, planting protective forests to replace shifting cultivation land in accordance with Articles 5 and 6 of Decree No. 75/2015/ND-CP to distribute rice to each household within the project area periodically in each village where the households reside. Depending on the actual situation in the locality, the Provincial People's Committee decides the number of times and the level of subsidy per distribution, but not exceeding three months once.

b) Based on approved projects and guidance provided in this Circular, project sponsors establish lists of households and quantities of subsidized rice for each household in the village according to Form No. 05 attached to this Circular.

c) When households begin implementing the planting of production forests and development of non-timber forest products, planting protective forests to replace shifting cultivation land, then rice subsidies will be provided. The provision of rice subsidies must be signed by representatives of the households receiving the subsidies according to Form No. 06 attached to this Circular.

d) In cases where rice subsidies are provided from national reserves

The Provincial People's Committee compiles lists, quantities of rice support, and support periods, reporting to the Ministry of Agriculture and Rural Development and the Ministry of Finance; based on local requests and the opinion of the Ministry of Finance, the Ministry of Agriculture and Rural Development takes the lead in reporting to the Prime Minister for consideration and decision on rice support for the locality.

Based on the Prime Minister's decision, the Ministry of Finance directs the National Reserve General Department to issue national reserve rice to support localities in accordance with regulations.

Project sponsors organize rice distribution according to Points a, b, and c of this Clause. Transportation costs for rice from storage warehouses to district centers, and the cost to purchase additional national reserve rice are compiled, settled, and supplemented according to current regulations on issuing national reserve goods without payment for localities. Transportation, delivery, and other related costs from district centers to villages (beneficiaries) are funded from the budget allocated under Decree No. 75/2015/ND-CP.

For members of households who are recipients of rice subsidies under both Decree No. 136/2013/ND-CP dated October 21, 2013, which stipulates social assistance policies for social welfare beneficiaries, and Decree No. 75/2015/ND-CP, they shall only receive rice subsidies under Decree No. 75/2015/ND-CP; upon expiration of the subsidy period (maximum seven years) under Decree No. 75/2015/ND-CP, they shall follow the provisions of Decree No. 136/2013/ND-CP.

Article 7. Establishing plans for forest protection funding; supporting forest protection and encircling regeneration with additional planting; rice subsidies for replanting forests instead of swidden fields

1. Before June 30 each year, Ministries, sectors, provincial People's Committees shall establish plans and requirements for forest protection funding; supporting forest protection and encircling regeneration with additional planting; rice subsidies for replanting forests instead of swidden fields. At the same time, they shall compile these into the next year's Forest Protection and Development Plan to be sent to the Ministry of Agriculture and Rural Development for consolidation into the national plan, specifically:

a) Determining the area and funding requirements for contracted forest protection for each subject and type of forest according to the guidance in Article 4 and Form 01 attached to this Circular.

b) Determining the area and funding requirements for supporting forest protection for each subject and type of forest according to the guidance in Article 5 and Form 02 attached to this Circular.

c) Determining the area and funding requirements for supporting encircling regeneration with additional planting for each subject and type of forest according to the guidance in Article 5 and Form 03 attached to this Circular.

d) Determining the requirements for rice subsidies for replanting forests instead of swidden fields according to the guidance in Article 6 and Form 04 attached to this Circular.

2. Before July 30 each year, the Ministry of Agriculture and Rural Development shall determine the funding requirements for contracted forest protection; supporting forest protection and encircling regeneration with additional planting; rice subsidies for replanting forests instead of swidden fields, consolidate them into the national Forest Protection and Development Plan for the following year, and send it to the Ministry of Finance and the Ministry of Planning and Investment.

Article 8. Establishing, implementing, and settling accounts for funding

1. The establishment, implementation, and settlement of accounts for public expenditure funding for contracted forest protection; supporting forest protection and encircling regeneration with additional planting; rice subsidies for replanting forests instead of swidden fields for households of ethnic minority people, poor Han households, and village communities assigned forests shall be carried out in accordance with the State Budget Law and related implementing regulations.

2. For supplementary funding with Objectives from the central budget for localities as stipulated in Point a, Point b, Clause 1, Article 9 of Decree No. 75/2015/NĐ-CP:

a) Each year, provincial People's Committees shall prepare the budget proposal for the portion of funding requested from the central budget for support according to the guidance in this Circular and submit it to the Ministry of Agriculture and Rural Development and the Ministry of Finance.

b) The Ministry of Agriculture and Rural Development shall aggregate the funding support with Objectives for localities at the time of annual budget preparation and submit it to the Ministry of Finance.

c) Based on the capacity of the central budget, the Ministry of Finance shall coordinate with the Ministry of Agriculture and Rural Development to consider the level of supplementary support with Objectives for local budgets; aggregate and prepare the state budget revenue and expenditure forecast, and the central budget allocation plan to be submitted to the Government for reporting to the National Assembly for consideration and decision.

Article 9. Effective Date

This Circular takes effect from August 10, 2016.

The provisions set forth in this Joint Circular shall be implemented from November 2, 2015.

During the implementation of the above guidance, if there are any difficulties, please report to the Ministry of Finance and the Ministry of Agriculture and Rural Development for research and appropriate amendments./.