Thông tư 37/2015/TT-BTC quy định lập dự toán, quản lý, sử dụng và quyết toán kinh phí hỗ trợ từ ngân sách Nhà nước thực hiện nhiệm vụ quản lý nhà, đất phục vụ hoạt động đối ngoại của Nhà nước theo hình thức hỗ tương và theo hình thức giao sử dụng nhà, đất không phải trả tiền do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

REGULATIONS ON FORMULATION OF COST ESTIMATES, MANAGEMENT, USE AND FINAL SETTLEMENT OF SUPPORTIVE BUDGET FROM STATE BUDGET FOR THE MANAGEMENT OF STATE-OWNED HOUSES, LANDS SERVING STATE FOREIGN AFFAIRS IN A RECIPROCAL MANNER AND IN THE FORM OF ALLOCATION OF HOUSES OR LANDS WITHOUT RENT OR LAND LEVY RESPECTIVELY

Pursuant to the Government’s Decree No. 60/2003/NĐ-CP dated June 06, 2003 providing instructions on the implementation of the Law on State Budget;

Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No. 56/2014/QĐ-TTg dated October 06, 2014 on management, use of state-owned houses, lands serving state foreign affairs;

At the request of Director General of the Department of Administrative Finance,

The Minister of Finance promulgates the Circular enforcing formulation of cost estimates, management, use and final settlement of supportive budget from state budget for the management of state-owned houses, lands serving state foreign affairs in a reciprocal manner and in the form of allocation of houses or lands without rent or land levy respectively.

Article 1. Governing scope

This Circular regulates formulation, management, use and final settlement of supportive budget from state budget for management of houses or lands serving state foreign affairs in a reciprocal manner and in the form of allocation of houses or lands without rent or land levy respectively (hereinafter referred to as the reciprocal houses, lands)

Article 2. Regulated entities

The Ministry of Foreign Affairs and units assigned or authorized by the Ministry of Foreign Affairs to perform management of the reciprocal houses, lands.

Article 3. Interpretation of terms

1. Use of the reciprocal houses, lands means use of houses, lands for the purpose of serving state foreign affairs as prescribed in Agreements signed between Government of the Socialist Republic of Vietnam and Governments of foreign countries in a way that this country allocates houses or lands to diplomatic mission of other country to use as head offices or residence without rent or land levy in the territory of this country.

2. Allocation of houses or lands without rent or land levy means Government of the Socialist Republic of Vietnam allocates houses or lands to diplomatic missions or international organizations affiliated to the UN system or other international organizations to use as offices or residence without rent or land levy.

Article 4. Principles of arranging cost estimation, management and use of budget

1. Budget supported by central budget for management of the reciprocal houses, lands (hereinafter referred to as the supportive budget) shall be arranged along with the Ministry of Foreign Affairs’ budget estimates for regular activities and recorded as a separate special entry.

2. The supportive budget is determined by multiplying the rent charged by the Minister of Foreign Affairs to foreign organizations (that have function of foreign affair), foreign offices as prescribed in Clause 1, Article 8 of the Prime Minister's Decision No. 56/2014/QĐ-TTg dated October 06, 2014 by area of the reciprocal houses, lands; or according to the rent charged by the Minister of Foreign Affairs on specific type of the reciprocal houses, lands. In case of major changes of consumer price index that affect the cost, the unit that performs management of the reciprocal houses, lands shall proactively propose re-determination of unit price in accordance with market changes.

In case management of the reciprocal houses, lands is assigned to the public service units, the supportive budget is determined according to price structure not including expenses for repair and maintenance of houses.

3. The supportive budget must be managed and used in a purposeful way and in accordance with provisions set out hereof.

Article 5. Formulation of cost estimation, allocation, compliance and settlement of budget

Formulation of cost estimates, management and settlement of supportive budget for management of the reciprocal houses, lands is instructed in accordance with the Law on State Budget and guiding documents. This Circular provides additional instructions to accord with specific characteristics of the units performing management of the reciprocal houses, lands as follows:

1. Annually, at the time of cost estimation, the Ministry of Foreign Affairs shall make notification to the units assigned or authorized by the Ministry of Foreign Affairs to perform management of the reciprocal houses, lands about level of rent, or land levy as foundations for the formulation of cost estimates.

2. The units shall rely on area of the reciprocal houses, lands as well as level of rent or land levy promulgated by the Ministry of Foreign Affairs to formulate cost estimates and make submission to the Ministry of Foreign Affairs for compilation and submission to competent authorities for approval and allocation of budget estimation to the Ministry for implementation.

3. After budget estimation is allocated by competent authorities, the Ministry of Foreign Affairs shall submit budget allocation plan to the Ministry of Finance for appraisal as prescribed.

The Ministry of Foreign Affairs shall be responsible for contracting with the units accompanied by quarterly allocated budget estimation. Based on the allocated budget estimation, the Ministry of Foreign Affairs shall perform procedures with State Treasuries for making quarterly payment to the units. Based on proposals made by the Ministry of Foreign Affairs, State Treasuries shall be responsible for making early payment to the units.

4. The units shall enter the received budget into its general revenues; management and use of revenues are instructed in accordance with applicable financial management regime. The Ministry of Foreign Affairs shall be responsible for carrying out final settlement of budget with the state budget as prescribed.

5. The Ministry of Foreign Affairs shall be responsible for refunding un-used part of the budget at the end of year (if it is not used up) to the state budget.

Article 6. Implementation

1. This Circular takes effect since May 15, 2015 and shall be applied from the budget year 2015.

2. Difficulties that arise during the implementation of this Circular should be reported (by the Ministry of Foreign Affairs and relevant units) to the Ministry of Finance for amendments and supplements as appropriate. /.

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