JOINT CIRCULAR

GUIDANCE ON ASSISTANCE TO CULTIVATION OF HUMAN RESOURCES FOR SMALL AND MEDIUM ENTERPRISES

Pursuant to the Decree No. 60/2003/NĐ-CP dated June 6, 2003 by the Government providing guidance on the implementation of the Law on State budget;

Pursuant to the Decree No. 116/2008/NĐ-CP dated November 14, 2008 by the Government defining the functions, tasks, powers and organizational structure of the Ministry of Planning and Investment;

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

Pursuant to the Decree No. 56/2009/NĐ-CP dated June 30, 2009 by the Government on assistance to the development of small and medium enterprises

The Minister of Planning and Investment and the Minister of Finance promulgate the Joint Circular providing guidance on cultivation of human resources for small and medium enterprises:

Chapter I

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Article 1. Scope of regulation

This Joint Circular provides guidance on the planning, organization and management of assistance program for the cultivation of human resources for small and medium enterprises (hereinafter referred to as training assistance); estimate, management, use and finalization of funds from the state budget for training activities.

Article 2. Regulated entities

1. Any enterprise owners, administrative officers of small and medium enterprises (hereinafter referred to as SMEs) specified in Article 3 of the Decree No. 56/2009/NĐ-CP dated June 30, 2009 by the Government on assistance to the development of medium and small enterprises; and any individuals/organizations wishing to start up an enterprise.

2. Ministries, regulatory bodies and People’s Committees of provinces.

3. Any Central socio-professional organizations, political-social-professional organizations, enterprise associations and trade associations (hereinafter referred to as associations) that is established according to the law for cultivating human resources and assisting the development of SMEs.

4. Any universities, colleges, junior colleges, educational service organizations operated according to the law that is eligible and satisfies the requirements specified in Clause 1 Article 7 of this Circular (hereinafter referred to as educational service providers)

5. Any officers providing assistance to the development of SMEs.

Article 3. Training assistance activities

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2. Formulate, compile, modify and publish course books and documents serving the cultivation of human resources for SMEs.

3. Provide training serving cultivation of human resources for SMEs, including:

a) Provide training courses serving the cultivation of human resources for SMEs (hereinafter referred to as training courses), including training courses in business start-up, business administration and specialized business administration.

b) Provide SMEs with training online or via television.

Article 4. Funds for training assistance

Regarding training assistance for SMEs on private sector involvement principle:

1. Funding from the State (central budget, local budget) via the Ministries, regulatory bodies, People’s Committees of provinces and the associations.

2. Funding from SMEs, individuals participating in the training.

3. Funds that agencies providing the training assistance for SMEs mobilize from Vietnamese and foreign organizations/individuals and international organizations according to the law to run the training assistance program.

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ORGANIZATION OF TRAINING FOR SMALL AND MEDIUM ENTERPRISES

Article 5. Scope and contents of training courses

1. Scope of training:

a) Business start-up training for individuals/organizations wishing to start up an enterprise and SMEs (not exceeding 30% of the total courses)

b) Business administration training for entrepreneurs and SMEs administrative officers.

c) Specialized business administration training for entrepreneurs and SMEs administrative officers in a number of fields and areas according to the orientation of the state.

2. Contents of training courses:

a) On the basis of the majors specified in Appendix 1 enclosed with this Circular, the training provider may organize training in majors according to the demand of learners and the actual situation in local area.

b) The training content based on the chosen majors shall be formulated according to the syllabus and documents serving cultivation of human resources for SMEs published by the Ministry of Planning and Investment.

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1. Training management authority is a unit affiliated to a Ministry, a regulatory body, People’s Committee of provinces or an association in charge of carrying out the plan on training assistance for SMEs and funds from the state budget.

2. Training providers are the organizations that directly provide training for SMEs, including training management authorities (that organize training courses as prescribed in point “a” clause 3 of this Article); or educational service providers (that sign the contract with training management authorities as prescribed in point “b" clause 3 of this Article).

3. On the basis of the assigned plan, the request of the training courses and the actual capacity, the training management authority may choose any of the following forms:

a) Directly organize training courses.

b) Choose educational service providers and sign training providing contract on the basis of the applicable regulation and according to the regulation in Article 8 of this Circular.

4. Responsibilities of training management authorities:

a) Provide training courses conformably to the plan assigned by competent agencies and according to the regulation in this Circular. Conduct inspection and assessment of the provision of training to adjust the training program so that the future training courses can satisfy the requirements of quality and effectiveness.

b) Assign officers to conduct inspection and supervision of the training course under the contract with educational service providers.

c) Apart from the responsibilities specified in points “a” and “b” clause 4 of this Article, training management authorities affiliated to Ministries, regulatory bodies and associations shall:

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- Send written notification to Services of Planning and Investment of provinces about the plan to run training courses for SMEs in local area (programs, contents, time, location of specific course) at least 03 working days before organizing.

- Biannually send Services of Planning and Investment the report on assessment of the current training courses and the coming plans in local area.

Article 7. Educational service providers

1. Allocated educational service providers shall satisfy the following conditions:

a) Have a function of providing educational service specified in the Certificate of Enterprise registration, or writing of competent agencies defining functions and tasks of educational service providers.

b) Have facilities and equipment satisfying the requirement for organizing training courses SMEs.

c) Already organized training courses in terms of business start-up and business administration.

d) Have training proposal conformable with the requirements for training courses for SMEs;

dd) Have lecturer staff or permanent freelance collaborator satisfying the following conditions:

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- Be proficient and have experience in cultivation of human resources for enterprises.

e) Teaching materials (including lesson plans, presentation materials and relevant training documents) shall conform to the training majors and shall be drawn up according to the syllabus and documents serving cultivation of human resources for SMEs published by the Ministry of Planning and Investment. Contents of teaching materials shall be agreed by training management authority before organizing the training course.

2. On the basis of the contract signed with the training management authority, the educational service provider shall directly carry out the assignment, must not transfer the task to another educational service provider.

3. At the request of a functional agency, the educational service provider shall cooperate with training management authority in providing information and documents and take responsibilities for the accuracy, honesty and legality of documents according to the regulation.

Article 8. Training contract

The training contract shall include the following contents:

1. Content of training majors; scale and time of training

2. Expenditure, enclosed with detailed estimate (according to the form in Appendix 3.2 and the regulation in Articles 13 and 14 of this Circular)

3. Responsibilities and authorities of each party.

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5. Handling of the breach of contract and the violations against the implementary clauses.

Article 9. Organization of training courses

1. Duration and minimum amount of learners per training course:

a) Regarding business start-up training courses: training in 03 days with at least 30 learners per course.

b) Regarding business administration training courses: training in 05 days with at least 30 learners per course.

c) Regarding specialized business administration training: the training providers shall decide the duration of course according to the content of course provided that the course lasts at least 07 days with at least 20 learners

d) On the basis of the actual condition of the course, the training provider shall spend 30% of the amount of time per course to provide the learner with guidance on studying about the situations and applying their experience to the reality.

2. Any organizations/individuals/SMEs wishing to take part in the training course shall fill in the Registration form in Appendix 2.1 or 2.2 enclosed herewith and submit it to the training provider.

3. Responsibilities of training providers:

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a) Formulate the plan for specific training course (time, location and majors of training, lecturers, learning entities and tuition fees, etc.)

b) Post announcements about the training plan on means of mass media or send writing or other form of enrolment to organizations/individuals and SMEs at least 15 days before the course starts. The announcements shall state that the course is supported from the state budget and specify the supporting policy for learners in extremely disadvantaged areas.

c) Formulate detailed estimate for each course (using the form in Appendix 3.2 and the regulation in Articles 13 and 14 of this Circular)

d) Leaders of the training provider are responsible for giving decision on organization of training course (including time, location, content of training, lecturers, list of learners, budget estimates and training course managing officers, etc) and steer the organization according to the approved contents and the implementation of this Circular.

3.2. During the training course:

a) Provide sufficiently materials for learners.

b) Provide training according to the approved program/plan, ensuring the content and amount of time according to the regulations in this Circular.

c) Control the amount of time the learners participate in the course; conduct inspection and assessment to issue the learners with the Certificates as prescribed in Article 10 of this Circular.

d) Request the learners to complete the form in Appendix 2.3 enclosed herewith; formulate a collection of opinions of learners as the basis for the assessment of the training course and to increase the quality of the future ones.

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a) Within 20 days since a training course finishes, the training provider shall formulate the reports according to the forms in Appendixes 4.1 and 4.2 enclosed herewith. In case of multiple training courses, within 30 days since the last course finishes, the training provider shall make the report according to the form in Appendix 4.3 enclosed herewith.

With regard to training provider being an educational service provider, the forms mentioned in points 3.2.d and 3.3 of this Article are included in bases for the payment for training contract; finalization of funds to the training management agency.

b) The training providers shall remain all the documents shorted by courses of training.

Article 10. Training evaluation and issuance of Certificates of Attendance

1. The training provider may evaluate the result of learners in form of multiple choice testing or combine the multiple choice testing and practical exercises.

2. The training management agencies (including the ones signing a contract with educational service providers) shall issue the Certificates of Attendance to the learners who satisfy the following conditions:

a) Attend at least 85% of the duration of the training course.

b) Pass the examination.

Leaders of the training management agency are responsible for signing the Certificates for learners participating in the training courses.

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Article 11. Retention of documents

1. Training providers shall retain all the relevant documents of each training course according to the applicable regulation on retained documents.

2. With regard to training management authority, apart from the documents above, these following documents shall be also retained:

a) If the training management authority signs a contract with an educational service provider:

- A contract with the educational service provider, contract finalization record enclosed with the report on the payment for expenditure on the organization of training course, financial invoice for the provision of training service according to current regulations.

- Documents proving the payment for expenditure to educational service providers.

- Other relevant documents.

b) A general report on the organization and the statement of expenditure on organization of training courses within the responsibilities of training management authority.

Chapter III

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Article 12. The activities eligible for assistance from government budget and the rate of assistance

1. Central budget:

1.1. 100% of expenditure for the following activities shall be covered by central budget:

a) The formulation, compilation, amendment and publication of course books and documents for the cultivation of human resources for SMEs.

The spending contents and spending amount are specified in the Circular No. 123/2009/TT-BTC dated June 17, 2009 by the Ministry of Finance.

b) Surveys and assessment of demand for training assistance; surveys and assessment of the impacts and effects of training assistance activities nationwide.

The spending contents and spending rate are specified in the Circular No. 58/2011/TT-BTC dated May 11, 2011 by the Ministry of Finance.

c) The inspection and assessment of the implementation and the conferences and meetings about the development of training assistance program nationwide; the organization of training in training assistance in Vietnam; organization of survey, study and exchange of experience in training assistance from other countries for officers in charge of assisting the development of SMEs that work for Ministries, regulatory bodies and People’s Committees of provinces.

The spending contents and spending rate are specified in the Circular No. 97/2010/TT-BTC dated July 06, 2010 by the Ministry of Finance and the Circular No. 102/2012/TT-BTC dated June 21, 2012 by the Ministry of Finance.

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The Ministry of Planning and Investment preside over the development project. Spending contents and spending rate shall conform to the contract with service providers, propagating agencies and mass media agencies in form of bidding; if the service is provided in form of order, spending contents and spending amount shall conform to the unit price approved by the competent authority.

1.2. Expenditure on the organization of training courses specified in clause 1 Article 5 shall be partially covered. Contents and rate of expenditure are specified in Article 13 and Article 14 of this Circular.

2. Local budget:

2.1. 100% of expenditure for the following activities shall be covered by local budget:

a) Surveys and assessment of demand for training assistance in local area.

The spending contents and spending rate are specified in the Circular No. 58/2011/TT-BTC dated May 11, 2011 by the Ministry of Finance.

b) Inspection and assessment of the implementation and the conferences and meetings about the development of training assistance program in local area.

The spending contents and spending rate are specified in the Circular No. 97/2010/TT-BTC dated July 06, 2010 by the Ministry of Finance

2.2. Money shall be financed partially for the expenditure on the organization of training courses specified in points a and b clause 1 Article 5 of local SMEs included in the spending from local budgets according to spending contents and spending rate regulated in Articles 13 and 14 of this Circular.

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1. Spending on the organization of a training course

a) Spending on the classes:

- Spending on lecturers: salaries; allowances for meals; spending on travel and housings for lecturers;

- Spending on learning materials according to the syllabus (excluding the reference books);

- Spending on award for good and excellent learners;

- Spending on lease of halls, class rooms and equipment for teaching and learning;

- Spending on stationery;

- Spending on the preparation of exam questions, invigilation and marking;

- Spending on beginning and closing ceremonies of the courses;

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- Spending on organization of field study for learners (if any), including hire of vehicles for transporting learners.

- Spending on Certificate issuance;

- Spending on enrolment: invitation (over the phone or on the letter), announcement on means of mass media.

- Other spending serving directly the class (electricity, water, sanitation, parking).

b) Spending on the management of a training course (not exceeding 10% of total expenditure on a training course), including:

- Spending on business expenses for officers in charge of managing the training course of training provider in case the course is organized far from the training provider’s office.

- Spending on the payment for overtime works of officers in charge of managing the training course (if any); on the organization of meetings about training courses.

- Other spending serving the management of the training course (if any);

2. Spending on the activities of training management authority in Ministries, regulatory bodies and local government, associations (hereinafter referred to as general spending on management): spending on inspection on site for assessment of the organization of training courses for SMEs, including the inspection by officers of training management authority of the training courses organized under the contract with educational service providers.

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1. With regard to the spending specified in clause 1 Article 13 of this Circular:

1.1. Regarding the cases the government budget covers partially the expenditure:

a) The state budget shall cover not more than 50% total expense on a course

b) Reasonable spending on an issue in a training course shall conform to the regulation in the Circular No. 139/2010/TT-BTC dated 21/9/2010 by the Ministry of Finance and shall be determined according to the principle:

- Regarding the spending under specific regulations in terms of standards/norms (spending on salary of lecturers; drinks; awards for learners; spending on the preparation of exam questions, invigilation and marking; business expenses): spending shall be conformable with the regulations.

- Regarding the spending without specific regulations in terms of standards/norms: the spending shall be determined according to the contract and the actual invoices that are reasonable and lawful according to the legislation.

1.2. The remaining spending is recovered by:

- Funds from Vietnamese or foreign enterprises, organizations and individuals (if any).

- Tuition fee collected from learners. Training providers are encouraged to reduce the tuition fee by calculating the funding from government budget and taking full advantage of sponsorships.

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a) Apart from the support for the organization of training courses as prescribed in point 1.1 clause 1 of this Article, the funds from government budget are used for supporting the tuition fee of extremely disadvantaged learners, specifically as follows:

Tuition fee support for 01 extremely disadvantaged learner

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Amount of funds from the state budget for the organization of training courses

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Amount of funds from sponsors (if any)

Number of learners

The extremely disadvantaged learner shall pay the difference (if any) between the payable fee and the supported amount from the state budget. On the basis of the budget estimates for the organization of training course, the training provider shall issue announcement about the tuition fee of learners; the amount supported from the state budget and the remained payable amount for extremely disadvantaged learners.

b) Extremely disadvantaged learners prescribed in this Circular include:

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- Learners without permanent residence in extremely disadvantaged area that are working constantly for at least 6 months in an area facing extreme socio-economic difficulties until the day of registration for the training course.

List of extremely disadvantaged areas are specified in Appendix II enclosed with the Decree No. 108/2006/NĐ-CP dated 22/9/2006 by the Government.

c) To receive tuition fee support, extremely disadvantaged learners participating in the training course shall submit the following documents to the provider:

- The forms in Appendix 2.1 and Appendix 2.2 enclosed herewith that are completed.

- A copy of ID card.

2.  Not more than 03% total funding for assistance in running training courses shall be used to cover general administrative expenses prescribed in Clause 2 Article 13 of this Circular.  Specific rates of assistance are specified in the Circular No. 97/2010/TT-BTC dated 06/7/2010 by the Ministry of Finance.

Article 15. Plan formulation and estimate distribution

1. Formulation of plan and budget estimates.

1.1. At the time of formulation of socio-economic plan and state budget estimates every year, the Ministry of Planning and Investment shall send the Ministries, regulatory bodies, People’s Committees of provinces and associations written guidance on the development of plan on training assistance for SMEs according to the respect and the prioritized areas according to the developing orientation of the Government.

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Plans and budget estimates for assistance to the organization of training courses are formulate in accordance with:

a) Demand of SMEs for training in respects and areas under the management of Ministries, regulatory bodies, People’s Committees and associations.

b) The prioritized respects/areas of training according to the guidance of the Ministry of Planning and Investment.

c) The balance and combination of the funds for human resources cultivation for SMEs from other programs/policies of the state,

d) The number of business start-up training courses shall not exceed 30% of total courses.

1.3. The Ministry of Planning and Investment shall collect the demand for budget plans and estimates for training assistance for SMEs of Ministries, sectors, localities and associations (according to the form in Appendix 7.1 enclosed with this Circular) and submit them to the Ministry of Finance within the July of the year before the planned time. Pursuant to the balancing ability of the state budget, the Ministry of Finance shall request the National Assembly to decide the funds for training for SMEs from central budget.

2. Distribution of budget estimates.

2.1. With regard to the central budget:

Pursuant to the central budget estimates distributed to training assistance for SMEs approved by a competent authority, the Ministry of Planning and Investment shall formulate a plan and discuss with the Ministry of Finance to send a written notification about human resources training assistance for SMEs and the amount of funds to each Ministry, sector and association.

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a) The provisions of points 1.2.a, 1.2.b, 1.2.c and 1.2.d clause 1 of this Article.

b) Total funds from central budget for the training assistance for SMEs approved by a competent authority

c) The results of previous programs human resources training assistance for SMEs of Ministries, sectors and associations.

2.2. With regard to local budget:

On the basis of budget estimates distributed to the training assistance activities in local areas, the People’s Committees of provinces shall decide to assign the plan on SMEs' human resources training assistance and funds from the budget for training management agencies according to the regulation in the Law on Budget and the applicable guiding documents.

Article 16. Management, use and payment for expenditure on training assistance for SMEs

1. Regarding the plans on training assistance for SMEs assigned from a Ministry/regulatory body/local government:

1.1. The training management agencies may receive the estimate from the State Treasuries. The State Treasuries shall carry out the spending control, ensuring the reasonable use of funding from the budget for training assistance for SMEs that is conformable with the applicable regulations on financial spending and the regulations in this Circular.

1.2. If the training management agencies sign a contract with educational service providers to organize training courses for SMEs, documents used as the basis for imprest and payment for the expenditure shall include:

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b) The documents from the competent authority about the assignment of plans on human resource training assistance for SMEs and the supporting budget to the training management agency.

c) The training contract between the training management agency and educational service providers as prescribed in Article 8 of this Circular.

d) The record on finalization of contract between the training management agency and the educational service provider, enclosed with the report on total payment for the expenditure on training courses and the detailed report on payment for specific course made by the educational service provider;

dd) The financial invoice of the educational service provider for the provision of training service according to current regulations.

e) Other relevant documents.

2. Regarding the associations receiving funds from the budget for organizing the training courses:

2.1. Imprest funding:

On the basis of the documents sent by the Ministry of Planning and Investment about the plan on human resources training assistance for SMEs and funds from the budget, the association shall formulate a plan on development and a detailed estimate for the program, formulate an application for imprest and submit it to the Ministry of Finance, including:

a) A written notification from the Ministry of Planning and Investment about the plan on assistance to the cultivation of human resources for SMEs and the funding from the budget for the associations.

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Within 10 working days from the day on which the conformable application is received, the Ministry of Finance shall conduct inspection and provide supportive budget imprest (not exceeding 70% of the estimate) for the association to carry out the tasks.

2.2. Finalization of funds:

Not later than December 20 after the training finished, the association shall submit the documents about finalization of supportive budget funds to the Ministry of Finance, Including:

a) A Official Dispatch of the association reporting about the organization result and applying for supportive funds after the finalization.

b) The form in Appendix 4.3 enclosed with this Circular.

c) The decision of Leader of the association approving the finalization of funds for the organization of training courses for the training management agency, enclosed with the form in Appendix 4.2 enclosed with this Circular.

Within 15 working days from the day on which the conformable application is received, the Ministry of Finance shall conduct inspection and provide the remaining supportive budget or collect the amount of unused funds.

2.3. The provision of supportive budge for the associations for organizing the training courses for SMEs shall comply with the regulation in point 7.1.a. clause 7 Chapter IV of the Circular No. 59/2003/TT-BTC dated 23/6/2003 by the Ministry of Finance.

3. Any establishment using the funds from the state budget for the training assistance shall take legal responsibility for the use of such money according to the regulation; for the accuracy, reliability and lawfulness of the documents; take responsibility for the conformable receipt, expenditure, the accounting and finalization and shall be wholly responsible for the violations or shortcomings according to the legislation.

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MANAGEMENT OF THE ASSISTANCE TO CULTIVATION OF HUMAN RESOURCES FOR SMALL AND MEDIUM ENTERPRISES

Article 17. Responsibilities of the People’s Committees of provinces

1. On the basis of the local budget, the People’s Committee of provinces shall initiatively distribute the funds for the organization according to the plans for training assistance for SMEs in local area. Funds for training assistance are regulated in annual budget estimates of local areas.

2. The People’s Committees of provinces shall request the Service of Planning and Investment to:

a) Preside over and cooperate with the relevant Services and regulatory bodies and the representative organizations of the enterprises in local area in conducting inspecting, carrying out assessment of the demand, collect and draw up plans, organizing the human resources training courses for SMEs in local area according to the regulation in this Circular. Take responsibility for the result of the implementation of plans on training assistance for SMEs included in the spending of local budget.

b) Preside over, cooperate with relevant agencies in conducting periodic or irregular inspection and assessment of the implementation and the conferences and meetings about the development of training assistance program in local area.

c) Biannually formulate reports on the implementation and synthesize the funds from local budget for training assistance for SMEs in local area (according to the form in Appendix 6 enclosed herewith) then request the People’s Committees of provinces to request the Ministry of Planning and Investment to synthesize within 1 month after a period of 6 months.

d) Supervise, cooperate and assist the training management agencies affiliated to Ministries, regulatory bodies and associations and educational service providers during the organization of training courses for SMEs in local area.

Article 18. Responsibilities of Ministries, regulatory bodies and associations

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If the training management agency fails to fulfill the responsibilities specified in this Circular, Ministries, regulatory bodies and associations shall consider assigning another eligible agency to take such responsibilities. The modification of the list of training management agencies shall be notified to the Ministry of Planning and Investment within 15 days from the date of modification.

2. Draw up plans on the organization of Business Start-Up and business administration training courses (as prescribed in points a and b clause 1 Article 5) and the budget estimates as prescribed in point 1.2 clause 1 Article 15 of this Circular.

3. On the basis of the documents from the Ministry of Planning and Investment, make announcement about plans on human resources training assistance for SMEs and the funds from the budget for the organization of training courses as prescribed in this Circular. Periodically or irregularly, initiatively or in cooperation with the Ministry of Planning and Investment and the Ministry of Finance, conduct inspection and assessment of the completion of tasks and take responsibility for the result of the assigned training assistance programs.

4. Biannually draw up reports on the implementation and synthesize the funds from local budget for training assistance for SMEs in local area (according to the form in Appendix 6 enclosed herewith) then submit them to the Ministry of Planning and Investment to synthesize within 1 month after a period of 6 months.

At the end of financial year, provide the funds from budget for training assistance for SMEs calculated in the report on

Article 19. Responsibilities of the Ministry of Planning and Investment and the Ministry of Finance

The Ministry of Planning and Investment and the Ministry of Finance shall fulfill the responsibilities specified in Article 18 and the following tasks:

1. The Ministry of Planning and Investment:

a) Preside over the implementation of the regulations in points 1.1 and 1.3 clause 1, point 2.1 clause 2 Article 15 of this Circular.

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c) Preside over and cooperate with the Ministry of Finance and relevant agencies in conducting periodic or irregular inspection and assessment of the implementation of plans on training assistance for SMEs.

d) Collect information about the training assistance for SMEs nationwide (according to the form in Appendix 7.2 enclosed herewith). Report the Prime Minister about the implementation and advise the amendments to the regulations on training assistance for SMEs when necessary.

2. The Ministry of Finance:

a) On the basis of the documents received from the Ministry of Planning and Investment, synthesize the planned demand for funds for training assistance for SMEs from Ministries, sectors, localities and associations and the balancing ability of the state budget of the year, preside over and report to the Government to request the National Assembly to decide the amount of funding from central budget for training assistance for SMEs according to the Law on the State budget and the applicable guiding documents.

b) Preside over the implementation of provisions within the functions and tasks prescribed in clauses 1 and 2 Article 16 of this Circular.

Chapter V

IMPLEMENTATION

Article 20. Effect

1. This Circular comes into effect from September 26th, 2014 and replaces the Joint Circular No. 05/2011/TTLT-BKHĐT-BTC dated 31/3/2011.

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PP. THE MINISTER OF FINANCE
THE DEPUTY MINISTER





Tran Van Hieu

PP. THE MINISTER OF PLANNING & INVESTMENT
THE DEPUTY MINISTER




Dang Huy Dong