Decree No. 94/2013/ND-CP detailing the implementation of the National Reserve Law

DECREE

Detailed Implementation Rules for the National Reserve Law

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Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on National Reserves dated November 20, 2012;

At the proposal of the Minister of Finance;

The Government promulgates this Decree to provide detailed implementation rules for the National Reserve Law.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree provides detailed regulations on the State's policy on national reserves; the list of goods for national reserves and the division of management responsibilities for national reserve goods; the seniority allowance and occupational preference allowance for individuals working in national reserve operations; the sale of national reserve goods when liquidating, removing from the list of national reserve goods, destroying, and handling national reserve goods where the actual inventory exceeds the accounting records.

Article 2. Applicability

Agencies, organizations, and individuals related to the formation, organization of management, operation, and utilization of national reserves.

Chapter II

STATE POLICY ON NATIONAL RESERVES

Article 3. Policy on Mobilizing Resources for National Reserves

1. The State encourages and recognizes in writing the voluntary contribution of assets by organizations and individuals for use in national reserves.

The head of the ministry or sector managing national reserve goods, upon receiving voluntarily contributed assets for use in national reserves, shall be responsible for managing and using them for their intended purpose and shall request the Minister of Finance to issue a certificate of asset contribution to the organizations and individuals.

2. In emergency situations, such as preventing, combating, and mitigating the consequences of natural disasters, catastrophes, fires, epidemics with widespread risk of transmission, and serving defense and security needs that require immediate resolution, the Minister of Finance, the Minister of Defense, the Minister of Public Security, the Minister of Transport, the Minister of Agriculture and Rural Development, the Minister of Health, and the Minister of Industry and Trade may mobilize assets, goods, materials, and equipment of organizations and individuals for national reserves in accordance with the law on compulsory purchase and requisition of assets.

3. The person authorized under Clause 2 of this Article shall decide on the mobilization, manage and use the assets, goods, materials, and equipment mobilized for national reserves for their intended purpose, economically and effectively; settle payments and compensate losses to organizations and individuals providing assets, goods, materials, and equipment for national reserves in accordance with the law on compulsory purchase and requisition of assets.

Article 4. Policy Encouraging Organizations and Individuals to Invest in Building Material Bases for National Reserves

1. The State encourages and recognizes in writing the voluntary investment in building material bases for national reserves by organizations and individuals.

The head of the ministry or sector managing national reserve goods shall be responsible for managing and using warehouses built voluntarily by organizations and individuals within the national reserve warehouse network planning for national reserves to lease or store national reserve goods for preservation purposes; at the same time, they shall request the Minister of Finance to issue a certificate to organizations and individuals who have voluntarily invested in building material bases.

2. Organizations and individuals investing in building warehouses within the national reserve warehouse network planning to lease for storing national reserve goods shall be supported and guided by the ministry or sector managing national reserve goods regarding technology for preserving national reserve goods.

Article 5. State Policy towards Organizations and Individuals Engaged in Investment Research and Development of Science and Technology, and Application of Information Technology for National Reserves

1. The State encourages and recognizes in writing the provision of technical solutions and application of free preservation technology and information technology for the management and preservation of national reserve goods by organizations and individuals.

2. The head of the ministry or sector managing national reserve goods shall be responsible for managing and using free technical solutions and applications of preservation technology and information technology provided by organizations and individuals for the management and preservation of national reserve goods for their intended purpose; at the same time, they shall request the Minister of Finance to issue a certificate to those organizations and individuals.

Article 6. State policy to encourage organizations and individuals who contribute scientific research achievements effectively applied in the national reserve sector.

1. The state encourages and records in writing the voluntary contributions of inventions and patents effectively applied in the management and preservation of national reserve goods by organizations and individuals.

The head of ministries and sectors managing national reserve goods, upon receiving such inventions and patents, shall be responsible for managing their use according to purpose and shall propose the Minister of Finance to issue certificates of contribution for inventions and patents to organizations and individuals.

2. Organizations and individuals may register research topics, application, and technological equipment innovation with ministries and sectors managing national reserve goods, specialized national reserve management agencies to address fundamental and urgent issues in the management and preservation of national reserve goods.

Chapter III

DETAIL LIST OF NATIONAL RESERVE GOODS AND ASSIGNMENT OF MANAGEMENT AGENCIES

Article 7. Detail list of national reserve goods and assignment of management agencies for national reserve goods.

1. The detail list of national reserve goods and the assignment of ministries and sectors to manage them are specified in the Appendix attached to this Decree.

2. In cases where it is necessary to adjust and supplement the detail list of national reserve goods, the Ministry of Finance shall take the lead and coordinate with relevant ministries and sectors to submit to the Government for a decision on adjusting and supplementing the detail list of national reserve goods.

Article 8. Implementation of the detail list of national reserve goods and the list of national reserve goods.

1. Annually, along with the development of economic and social plans and state budget estimates, the Ministry of Finance shall take the lead and coordinate with ministries and sectors managing national reserve goods to review, balance, and consolidate to submit to the Government for a decision on the detail list of national reserve goods to be assigned to relevant ministries and sectors for implementation in the planned year.

2. In cases where it is necessary to adjust the list of national reserve goods as stipulated in Clause 2, Article 27 of the National Reserve Law, the Ministry of Finance shall take the lead and coordinate with relevant ministries and sectors to submit to the Government for submission to the Standing Committee of the National Assembly for consideration and decision.

Chapter IV

REGIME AND POLICIES FOR NATIONAL RESERVE WORKERS

Article 9. Conditions, time for enjoying and not enjoying seniority allowance.

1. Conditions for enjoying seniority allowance are as follows:

a) Civil servants and public officials working at specialized national reserve management agencies for a period of five years (sixty months) shall be eligible to enjoy seniority allowance;

b) Military personnel and people's police working in national reserve tasks for a period of five years (sixty months) shall be eligible to enjoy seniority allowance.

2. Periods for calculating seniority allowance

a) Time spent working at specialized national reserve management agencies, performing national reserve tasks under the Ministry of Defense and the Ministry of Public Security;

b) Time enjoying seniority allowance in other professions can be accumulated with the time specified in Point a of this Clause to calculate seniority allowance including: Time serving in the military or police while enjoying seniority allowance, time working classified under one of the salary scales or positions of customs, telegraph, courts, prosecution, auditing, inspection, civil enforcement, forest protection, party inspection, and education (if applicable);

c) Time serving compulsory military service as prescribed by law before entering military service while enjoying seniority allowance.

3. Time not counted towards seniority allowance

a) Probationary period or time working under a fixed-term employment contract;

b) Continuous leave without pay for one month or more;

c) Time off due to illness or maternity leave exceeding the limit prescribed by law on social insurance;

d) Time temporarily suspended from work or detained or arrested for investigation, prosecution, or trial purposes.

Article 10. Level of seniority allowance

1. Persons engaged in national reserve work as stipulated in Clause 1, Article 9 of this Decree shall be entitled to a seniority allowance at the rate of 5% of their current salary plus leadership position allowance and seniority allowance exceeding the ceiling (if applicable) after having worked for five years (60 months) in accordance with the provisions of Clause 2, Article 9 of this Decree; from the sixth year onwards, for each additional year (12 months), they will receive an additional 1%.

2. The seniority allowance shall be paid together with the monthly salary and used to calculate contributions and benefits under social insurance, health insurance, and unemployment insurance.

Article 11. Conditions for receiving preferential occupation allowance

1. Persons directly performing national reserve tasks at national reserve units under specialized national reserve agencies.

2. Persons directly engaged in national reserve work at national reserve units under the Ministry of National Defense and the Ministry of Public Security.

Article 12. Level of preferential occupation allowance

1. The level of preferential occupation allowance is prescribed as follows:

a) A preferential occupation allowance at 25% applies to civil servants in national reserve specialty ranks;

b) A preferential occupation allowance at 15% applies to civil servants in other ranks directly performing tasks at State-owned Reserve Agencies' Branches, Regional State-owned Reserve Agencies' Offices under specialized national reserve agencies; persons directly engaged in national reserve work at national reserve units under the Ministry of National Defense and the Ministry of Public Security.

2. The levels of preferential occupation allowances prescribed in this Article are calculated based on the current rank salary plus leadership position allowance and seniority allowance exceeding the ceiling (if applicable) and are paid together with monthly salaries without being used to calculate contributions or benefits for social insurance, health insurance, and unemployment insurance.

Article 13. Principles of application and sources of funding for seniority allowance in the national reserve sector and preferential occupation allowance for national reserve work

1. Persons engaged in national reserve work as stipulated in Clause 1, Article 9 and Article 11 of this Decree who are currently receiving multiple allowances of the same type shall only be entitled to the highest level of such allowance.

2. The source of funds for paying seniority allowance in the national reserve sector and preferential occupation allowance for national reserve work shall be implemented in accordance with the provisions of the State Budget Law and related legal documents.

Chapter V

DISPOSAL, REMOVAL FROM THE NATIONAL RESERVE GOODS LIST, DESTRUCTION AND HANDLING OF SURPLUS AND SHORTAGE IN NATIONAL RESERVE GOODS; INCENTIVE FOR REDUCING LOSSES BELOW THE SET STANDARD IN THE STORAGE OF NATIONAL RESERVE GOODS

Article 14. Disposal of national reserve goods

1. National reserve goods that are damaged or have reduced quality compared to current technical standards but still retain value and are permitted to circulate in the market shall be disposed of in the following cases:

a) National reserve goods that have been repaired or recycled but are found to be ineffective or unable to meet national technical standards;

b) National reserve goods that have lost their original utility but can be repurposed for other uses.

2. The head of the ministry or agency managing national reserve goods shall decide on the disposal of national reserve goods in accordance with the law. The method, procedure, and organization of disposing of national reserve goods shall comply with the law on the management and use of state assets.

3. The proceeds from the disposal of national reserve goods, after deducting reasonable costs for the disposal process as prescribed by law, shall be remitted to the state budget.

Article 15. Removal from the Detailed List of National Reserve Goods

1. National reserve goods not included in the Detailed List of National Reserve Goods prescribed in this Decree shall be subject to removal from the Detailed List of National Reserve Goods upon decision by the head of the ministry or sector managing national reserve goods submitted to the Prime Minister for approval; the method of sale shall comply with the provisions of the Law on National Reserves.

National reserve goods serving defense and security purposes removed from the list may only be sold for defense and security purposes.

2. The proceeds from the sale of national reserve goods as stipulated in Clause 1 of this Article shall be deposited into the State budget.

Article 16. Destruction of National Reserve Goods

1. National reserve goods that have exceeded their usage period, deteriorated in quality, and are no longer usable and are not permitted to circulate in the market must be destroyed.

2. The destruction of national reserve goods shall comply with the laws on environmental protection and other relevant laws.

3. The head of the ministry or sector managing national reserve goods shall submit for approval.

4. The cost of destroying national reserve goods shall be guaranteed by the State budget.

Article 17. Handling of National Reserve Goods Losses

1. If the loss of national reserve goods during storage does not exceed the allowable loss rate, the ministry or sector managing national reserve goods and specialized national reserve agencies shall reduce the national reserve capital and report the final settlement to the Ministry of Finance in accordance with regulations.

2. If the loss of national reserve goods exceeds the allowable rate during storage, the national reserve unit shall base its handling on inspection reports; loss determination reports or damage confirmation reports compared to Vietnamese Standards and National Technical Regulations for national reserve goods; and loss reports due to missing goods reviewed and determined by the National Reserve Asset Disposal Council at each level of the agency or unit managing national reserve goods, clearly identifying the causes of loss, damage, and handling according to the following provisions:

a) For losses exceeding the allowable rate due to subjective reasons, organizations and individuals must fully compensate for the entire loss exceeding the allowable rate; the compensation price shall be decided by the head of the unit managing national reserve goods based on the market price of such goods or similar goods at the time of compensation.

b) For losses exceeding the allowable rate due to objective reasons, the reduction of national reserve capital shall be handled according to the分级处理权限的规定如下：

3. The authority to decide on the handling of national reserve goods losses exceeding the allowable rate, damage, or loss is defined as follows:

a) The head of the ministry or sector managing national reserve goods, the head of specialized national reserve agencies, may decide to reduce the capital for the amount of national reserve goods handled once with a value of loss below 300 million VND calculated according to the accounting records, and bear responsibility for their decision while simultaneously reporting to the Minister of Finance;

b) The head of the ministry or sector managing national reserve goods, the head of specialized national reserve agencies shall report to the Minister of Finance for consideration and decision to reduce the capital for the amount of national reserve goods handled once with a value of loss from 300 million VND to less than 1 billion VND calculated according to the accounting records;

c) The Prime Minister shall consider and decide to reduce the capital for the amount of national reserve goods handled once with a value of loss of 1 billion VND or more calculated according to the accounting records.

Article 18. Handling excess national reserve goods

1. National reserve goods with an actual inventory quantity greater than that recorded in the accounting books shall be increased in the quantity of national reserve goods.

2. The head of the ministry or sector managing national reserve goods, and the head of the national reserve unit shall decide to increase the quantity of national reserve goods and report to the specialized national reserve agency for consolidation and reporting to the Ministry of Finance.

Article 19. Deducting rewards for reducing losses below the standard rate

1. During the process of storing national reserve goods, if the loss rate is lower than the standard, the national reserve unit shall be rewarded with 50% of the value of the goods lost below the standard.

2. The source of funds for the rewards under Clause 1 of this Article shall be guaranteed from the budget estimate for national reserve management work to establish welfare funds, reward funds, and to supplement income for civil servants and officials.

3. The head of the ministry or sector managing national reserve goods, and the head of the specialized national reserve agency shall review and approve the amount of rewards for the implementation of storage losses below the standard set by subordinate units together with the approval of the annual settlement report.

4. The national reserve unit shall implement the preparation of the budget estimate and final accounts for the funding source of rewards deducted from losses below the standard.

Chapter VI

IMPLEMENTING PROVISIONS

Article 20. Effective Date

1. This Decree takes effect from October 10, 2013.

2. This Decree replaces Decree No. 196/2004/NĐ-CP dated December 2, 2004 detailing the implementation of the National Reserve Ordinance and Decree No. 43/2012/NĐ-CP dated May 17, 2012 of the Government amending and supplementing certain articles of Decree No. 196/2004/NĐ-CP dated December 2, 2004 detailing the implementation of the National Reserve Ordinance. It also abolishes Decision No. 77/2008/QĐ-TTg dated June 10, 2008 of the Prime Minister on the allowance system for national reserve occupations.

Article 21. Responsibility for guidance and implementation

1. The Ministry of Finance shall take the lead and coordinate with relevant ministries and agencies to guide the implementation of this Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees directly under the central government shall be responsible for enforcing this Decree./.