Circular No. 96/2013/TT-BTC amending and supplementing Circular No. 121/2011/TT-BTC and Circular No. 101/2012/TT-BTC on piloting agricultural insurance. This circular stipulates the cost levels for insurance enterprises when implementing crop, livestock, and aquaculture insurance.
适用范围
Insurance enterprises, reinsurance enterprises, local government levels, insurance agents, and officers participating in piloting agricultural insurance.
要点
- For sales expenses, management expenses, insurance commission expenses, support expenses, and remuneration expenses to implement pilot crop insurance and livestock insurance: Insurance enterprises are permitted to use up to 35% of premium income (including premiums supported by the State).
- For sales expenses, management expenses, insurance commission expenses, support expenses, and remuneration expenses to implement pilot aquaculture insurance: Insurance enterprises are permitted to use up to 25% of premium income.
- Insurance enterprises are permitted to pay insurance commissions, support expenses, and remuneration for activities implementing pilot agricultural insurance not exceeding 20% of premium income from crop insurance and livestock insurance.
- The level of support costs for the Steering Committee's activities and remuneration for officers participating in implementing pilot agricultural insurance shall be decided in accordance with actual conditions at the locality.
- Insurance enterprises are allowed to charge, allocate, and record management expenses for implementing pilot agricultural insurance not exceeding 15% of agricultural insurance premium income.
🌐 本文件的社会影响
- Positive impact: Helps insurance enterprises have a basis to adjust costs, ensuring the effectiveness of operations in implementing pilot agricultural insurance.
- Negative impact: May cause difficulties for insurance enterprises in managing and allocating costs if they do not comply strictly with regulations.
❓ 常见问题
Insurance enterprises are permitted to use what percentage of crop and livestock insurance premium income for expenses related to implementing the pilot program?
Insurance enterprises are permitted to use up to 35% of crop and livestock insurance premium income (including premiums supported by the State).
What percentage of premium income from crop and livestock insurance can insurance enterprises pay for insurance commissions, support expenses, and remuneration for activities implementing the pilot program?
Insurance enterprises are permitted to pay insurance commissions, support expenses, and remuneration for activities implementing pilot agricultural insurance not exceeding 20% of premium income from crop insurance and livestock insurance.
Insurance enterprises are permitted to use what percentage of aquaculture insurance premium income for expenses related to implementing the pilot program?
Insurance enterprises are permitted to use up to 25% of aquaculture insurance premium income.
How are specific support and remuneration levels for activities and officers participating in implementing the pilot program determined?
Specific support and remuneration levels for activities and officers participating are decided by insurance enterprises after seeking opinions from the Chairman of the Agricultural Insurance Steering Committee in provinces and cities according to Decision 315/QĐ-TTg to decide in accordance with actual conditions at the locality.
What percentage of agricultural insurance premium income can insurance enterprises charge for management expenses of the activity implementing the pilot program?
Insurance enterprises are allowed to charge, allocate, and record management expenses for implementing pilot agricultural insurance not exceeding 15% of agricultural insurance premium income.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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NUMBER: 96/2013/TT-BTC |
HA NOI, July 23, 2013 |
CIRCULAR
AMENDING AND SUPPLEMENTING CIRCULAR NO. 121/2011/TT-BTC DATED AUGUST 17, 2011 OF THE MINISTRY OF FINANCE GUIDING CERTAIN PROVISIONS OF DECISION NO. 315/QD-TTg DATED MARCH 1, 2011 OF THE GOVERNMENT ON THE TRIAL IMPLEMENTATION OF AGRICULTURAL INSURANCE FOR THE PERIOD 2011-2013 AND CIRCULAR NO. 101/2012/TT-BTC DATED JUNE 20, 2012 REGULATING CERTAIN ISSUES CONCERNING FINANCIAL MATTERS FOR INSURANCE COMPANIES AND REINSURANCE COMPANIES IN THE TRIAL IMPLEMENTATION OF AGRICULTURAL INSURANCE PURSUANT TO DECISION NO. 315/QD-TTg DATED MARCH 1, 2011 OF THE GOVERNMENT ON THE TRIAL IMPLEMENTATION OF AGRICULTURAL INSURANCE FOR THE PERIOD 2011-2013
WHEREAS, Law on Insurance Business No. 24/2000/QH10 dated December 9, 2000 and Law Amending and Supplementing Certain Provisions of the Law on Insurance Business No. 61/2010/QH12 dated November 24, 2010 and guiding documents;
WHEREAS, Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;
WHEREAS, Decision No. 315/QD-TTg dated March 1, 2011 of the Prime Minister on the trial implementation of agricultural insurance for the period 2011-2013; Decision No. 358/QD-TTg dated February 27, 2013 of the Prime Minister amending and supplementing certain provisions of Decision No. 315/QD-TTg dated March 1, 2011 of the Prime Minister on the trial implementation of agricultural insurance for the period 2011-2013;
At the proposal of the Director of the Insurance Management and Supervision Department,
The Minister of Finance promulgates this Circular to amend and supplement Circular No. 121/2011/TT-BTC dated August 17, 2011 of the Ministry of Finance guiding certain provisions of Decision No. 315/QD-TTg dated March 1, 2011 of the Prime Minister on the trial implementation of agricultural insurance for the period 2011-2013 (hereinafter referred to as Circular No. 121/2011/TT-BTC) and Circular No. 101/2012/TT-BTC dated June 20, 2012 regulating certain issues concerning financial matters for insurance companies and reinsurance companies in the trial implementation of agricultural insurance pursuant to Decision No. 315/QD-TTg dated March 1, 2011 of the Prime Minister on the trial implementation of agricultural insurance for the period 2011-2013 (hereinafter referred to as Circular No. 101/2012/TT-BTC).
Article 1. Amend and supplement
Point a, Clause 1, Article 14 of Circular No. 121/2011/TT-BTCas follows:
“a. Forsales expenses, management expenses, insurance commission expenses,, support expenses, remuneration expenses for local authorities at all levels to implement the pilot program health for agriculturalinsurance, 3insurance companies are permitted to use not more than 5% of premium income from rice crop insurance and livestock insurance (including both premiums subsidized by the State and premiums paid by the policyholder); for aquaculture insurance, insurance companies are permitted to use not more than 25% of premium income from aquaculture insurance (including both premiums subsidized by the State and premiums paid by the policyholder).”
Article 2. Amendment and supplementation Article 4 of Circular No. 101/2012/TT-BTC as follows:
"Article 4. Expenses of insurance companies:
1. For sales expenses, management expenses, insurance commission expenses, support expenses, and remuneration expenses for implementing the pilot program for rice crop insurance and livestock insurance, insurance companies are permitted to use not more than 35% of premium income from rice crop insurance and livestock insurance as follows:
Insurance commission expenses for insurance agents, support expenses, and remuneration expenses for activities related to implementing the pilot program for agricultural insurance: Insurance companies are permitted to pay insurance commissions, support expenses, and remuneration expenses for activities related to implementing the pilot program for agricultural insurance not exceeding 20% of premium income from rice crop insurance and livestock insurance.
Among these, insurance companies are permitted to pay support expenses and remuneration expenses for the following entities:
- Support expenses for activities of steering committees at all levels where the pilot program for agricultural insurance is implemented: Meetings, propaganda, training for farmers.
- Remuneration expenses for staff directly involved in implementing the pilot program for agricultural insurance: The level of remuneration expenses based on contributions and results of premium collection.
Specific levels of support expenses and remuneration expenses for activities and staff involved: Insurance companies shall seek opinions from the heads of agricultural insurance steering committees at provincial levels according to Decision 315/QD-TTg to make decisions suitable to local conditions.
2. For sales expenses, management expenses, insurance commission expenses, support expenses, and remuneration expenses for implementing the pilot program for aquaculture insurance, insurance companies are permitted to use not more than 25% of premium income from aquaculture insurance.
Insurance companies shall adjust the level of expenses accordingly based on the guidance provided in Clause 1 of this Article for aquaculture insurance.
3. Sales expenses and management expenses for activities related to implementing the pilot program for agricultural insurance by insurance companies: Insurance companies are allowed to expense and allocate such costs to the management expenses of the pilot program for agricultural insurance and ensure that they do not exceed 15% of premium income from agricultural insurance.”
Article 3. Effective date
1. This Circular takes effect from the date signature.
- People's Councils, People's Committees of provinces and centrally administered cities directly related;
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Place of Receipt: |
DEPUTY MINISTER |
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