THE MINISTRY OF FINANCE
Circular No. 31/2013/TT-BTC dated March 18. 2013 of the Ministry of Finance guiding the financial management mechanism on national investment promotion program
Pursuant to the Decree No. 60/2003/ND-CP dated June 06, 2003 of the Government detailing and guiding the implementation of the State Budget Law;
Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Decision No. 26/2012/QD-TTg dated June 08, 2012 of the Prime Minister on issuing the regulations on building and performing the national investment promotion program;
At the proposal of the Manager of Enterprise and Finance Department;
The Ministry of Finance issues the Circular guiding the financial management mechanism on national investment promotion program as follows:
Section 1. GENERAL PROVISIONS
Article 1. Scope of adjustment
This Circular makes guidance on expenditure and financial management regimes applied to national investment promotion projects which are approved and performed in accordance with regulations in the Regulation on building and performing national investment promotion program issued with the Decision No. 26/2012/QD-TTg dated June 08, 2012 of the Prime Minister (hereafter called program).
Article 2. Objectives of application
1. Ministries, industries and People’s Committee’s provinces and municipal cities, Management board of economic zones, industrial zones, processing zones, high-tech zones that have national investment promotion scheme approved by authorized agencies shall take the prime responsibilities.
2. Units that take part in the program: agencies, enterprises, enterprise association.
Article 3. Financing resources for program performance
Financing resources for performing the national investment promotion program shall be allocated from the state budget for national investment promotion content ratified by the National Assembly yearly, other revenues or sponsor resources (if any).
Article 4. Management principal on expenditure
1. The chair unit must use the state budget to the right purposes and efficiently in accordance with regulations on standards, current expenditure regime and expenditure level for the program’s contents in accordance with regulations in this Circular.
2. The chair unit shall be responsible for all decisions as well as accuracy, truthfulness of expenditure and other attached receipts basing on contract, receipts, actual expenditure in accordance with law for all contents that haven’t have any guidance regime.
3. For all expenditure must take bidding in accordance with regulations shall be applied to Law on Bidding and other guiding documents of Law on Bidding.
