THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 71/2006/TT-BTC
Hanoi, August 09, 2006
 
CIRCULAR
GUIDING THE IMPLEMENTATION OF THE GOVERNMENT'S DECREE NO. 43/2006/ND-CP OF APRIL 25, 2006, PROVIDING FOR PUBLIC NON-BUSINESS UNITS' AUTONOMY AND ACCOUNTABILITY FOR TASK PERFORMANCE, ORGANIZATIONAL APPARATUS, PAYROLL AND FINANCE
Pursuant to the Government's Decree No. 43/2006/ND-CP of April 25, 2006, providing for public non-business units' tasks, organizational apparatus, payroll and finance;
The Ministry of Finance hereby guides a number of articles of the Government's Decree No. 43/2006/ND-CP of April 25, 2006, providing for public non-business units' tasks, organizational apparatus, payroll and finance as follows:
I. REGARDING THE SCOPE AND SUBJECTS OF REGULATION DEFINED IN ARTICLE 1 OF THE GOVERNMENT'S DECREE NO. 43/2006/ND-CP OF APRIL 25, 2006:
1. Subjects to enjoy financial autonomy and accountability are public non-business units set up under decision of competent state agencies (independent budget-funded units having their own seals and accounts and accounting apparatuses organized under the provisions of the Accounting Law) and engaged in non-business education - training and vocational training; non-business health; social assurance; non-business culture and information (including local radio and television units), non-business physical training and sports, non-business economic and other non-business activities.
For the Radio Voice of Vietnam, Vietnam News Agency and non-business units having specific operation processes; non-business units having attached units, subjects to enjoy financial autonomy and accountability shall be attached non-business units which satisfy the conditions of being independent budget-funded units having their own seals and accounts and accounting apparatuses organized under the provisions of the Accounting Law.
2. Scientific research institutions, scientific research and technology development institutions and scientific and technological service institutions shall practice autonomy and accountability under the provisions of the Government's Decree No. 115/2005/ND-CP of September 5, 2005, providing for the autonomy and accountability mechanism of public scientific and technological organizations, and guiding documents.
3. Non-business units under the Ministry of Defense, the Ministry of Public Security, political organizations and socio-political organizations may apply the provisions of the Government's Decree No. 43/2006/ND-CP of April 25, 2006, and the guidance in this Circular.
II. REGARDING CLASSIFICATION OF NON-BUSINESS UNITS DEFINED IN ARTICLE 9 OF THE GOVERNMENT'S DECREE NO. 43/2006/ND-CP OF APRIL 25, 2006:
1. Non-business units shall be classified as follows:
a/ Units having non-business revenues for self-assuring all regular operation expenses (called non-business units self-assuring operation expenses for short).
b/ Units having non-business revenues for self-assuring part of regular operation expenses, with the remainder of regular expenses covered with the state budget (called non-business units partially self-assuring operation expenses for short).
c/ Units having low non-business revenues, units having no revenues and having all regular operation expenses covered with the state budget (called non-business units with all operation expenses covered with the state budget for short).
The classification of non-business units according to the above provisions shall be kept unchanged for 3 years. After 3 years, re-classification shall be made as appropriate.
During the period of stable classification, if a non-business unit sees changes in its functions, tasks and organization, a competent state agency shall consider and re-classify it as appropriate.
2. Way of determination for classification of non-business units:
Level of self-assurance                 Total non-business revenues
 of regular operation              = .............................................                x 100%
expenses of a unit (%)                Total regular operation expenses
In which:
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