Circular No. 94/2024/TT-BTC amends and supplements certain provisions of Circular No. 02/2017/TT-BTC to guide the management of financial resources for environmental protection services. This Circular stipulates the maximum expenditure level and allows the People's Committee of the province to decide on specific expenditure levels at the local level.
Scope of application
Provincial-level People's Committees, provincial-level People's Councils, administrative financial agencies, and environmental protection service units.
Key points
- The People's Committee of the province shall submit to the People's Council of the province for decision on specific expenditure levels for financial resources for environmental protection services at the local level based on actual conditions and the local budget capacity.
- The expenditure levels specified in Appendix 01 attached to this Circular are the maximum expenditure levels.
- The content and expenditure levels for environmental protection services at the local level that have been decided or approved before the Circular takes effect will continue to be implemented until the People's Council of the province issues a new resolution, but not later than the 2025 state budget year.
- This Circular takes effect from February 15, 2025.
🌐 Social impact of this document
- Positive impact: Reduces the burden of procedures and detailed regulations for localities in managing financial resources for environmental protection services.
- Negative impact: May cause difficulties in deciding specific expenditure levels at the local level if there is insufficient data.
❓ Frequently asked questions
What is the maximum expenditure level specified in this Circular?
This Circular only specifies the maximum expenditure level without providing a specific figure. The specific expenditure level will be determined by the People's Committee of the province based on actual conditions and the local budget capacity.
When does this Circular take effect?
This Circular takes effect from February 15, 2025.
How will the content and expenditure levels decided before this Circular takes effect continue to be implemented?
The content and expenditure levels for environmental protection services at the local level that have been decided or approved before the Circular takes effect will continue to be implemented until the People's Council of the province issues a new resolution, but not later than the 2025 state budget year.
How should the People's Committee of the province submit to the People's Council of the province for a decision on specific expenditure levels?
The People's Committee of the province will base its submission to the People's Council of the province for a decision on specific expenditure levels for financial resources for environmental protection services at the local level on actual conditions and the local budget capacity.
How does this Circular apply to environmental protection service units?
This Circular guides the management of financial resources for environmental protection services, thus applying to environmental protection service units.
Full text
| MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| Number: 94/2024/TT-BTC | Hanoi, December 31, 2024 |
CIRCULAR
Amending and supplementing certain provisions of Circular No. 02/2017/TT-BTC dated January 6, 2017, issued by the Minister of Finance guiding the management of state budget funds for environmental protection activities
Pursuant to the State Budget Law on June 25, 2015;
Pursuant to the Environmental Protection Law dated November 17, 2020;
Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;
Pursuant to Decree No. 08/2022/NĐ-CP dated January 10, 2022 of the Government detailing certain provisions of the Law on Environmental Protection;
At the proposal of the Director of the Administrative and Public Service Financial Department;
The Minister of Finance issues this Circular amending and supplementing certain provisions of Circular No. 02/2017/TT-BTC dated January 6, 2017, issued by the Minister of Finance guiding the management of state budget funds for environmental protection activities.
Article 1. Amending and supplementing Clause 2 of Article 5 of Circular No. 02/2017/TT-BTC as follows:
"2. This Circular provides detailed guidance on additional levels of expenditure (as set out in Appendix 01 attached).
The levels of expenditure specified in Appendix 01 attached to this Circular are the maximum levels of expenditure, based on actual circumstances and the financial capacity of local budgets, the People's Committee of the province shall submit to the People's Council of the province for a decision on specific levels of expenditure to be implemented locally."
Article 2. Transitional Provisions
For expenditure items and levels of expenditure for environmental protection activities at the local level that have been decided or approved according to the law before the effective date of this Circular, they shall continue to be implemented according to the regulations until the People's Council of the province makes a resolution on the content and levels of expenditure for environmental protection activities at the local level, but not later than the fiscal year 2025 and ensuring compliance with the State Budget Law and the provisions of this Circular.
Article 3. Implementation Provisions
1. This Circular takes effect from February 15, 2025.
2. During implementation, if the regulatory legal documents cited for application in this Circular are amended, supplemented, or replaced, then the amended, supplemented, or replaced documents shall apply.
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Place of Receipt:
Central Party Secretariat: Prime Minister, Deputy Prime Ministers; Office of the General Secretary; National Assembly Office; Office of the President Supreme People's Procuracy, Supreme People's Court; Department of Legal Document Inspection and Administrative Violation Management, Ministry of Justice; Ministries, ministerial-level agencies, and agencies under Central bodies of mass organizations; Provincial People's Committees; Departments of Natural Resources and Environment, Finance, and State Treasury; Tran Duc Thang Department of Legal Drafting (Ministry of Justice): Official Gazette; Government Electronic Portal; To be filed: VT, HCSN (2406). |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Bui Van Khang |
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