THE GOVERNMENT
Decree No. 191/2013/ND-CP dated November 21, 2013 of the Government, detailing on Trade- Union Finance
Pursuant to the December 25, 2001 Law on Organization of Government;
Pursuant to the December 16, 2002 Law on State budget;
Pursuant to the June 20, 2012 Law on Trade Union;
At the proposal of Minister of Finance;
After reaching uniformity with the Vietnam Confederation of Labor, the Government promulgates Decree detailing on trade-union finance,
Chapter 1.
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Decree details on trade-union finance for revenues from trade-union fee, and support allocation amounts with state budget.
2. For revenue source from trade-union fee remitted by trade-union members it will comply with provisions of Charter of Vietnam Trade Union.
3. For other revenue sources from cultural, sport, economic activities of Trade Unions; from schemes, projects already been assigned by State; from aids, funding of foreign and domestic organizations and individuals, they will comply with legislations related to management and use for each revenue source.
Article 2. Subjects of application
1. Agencies, organizations, enterprises specified in Article 4 of this Decree.
2. Agencies, organizations, trade unions at all levels, individuals related to management and use of trade-union finance in accordance with the Law on Trade Union.
Article 3. Principles in management and use of trade-union finance
1. Trade unions shall implement management and use of trade-union finance in accordance with the legislations and regulations of the Vietnam Confederation of Labor.
2. The management and use of trade-union finance must ensure the principles of concentration, democracy, publicity, transparency, having assignment and decentralization in management, in association with rights and duties of Trade Unions at all levels.
3. Trade Union organizations at all levels shall implement the work of accounting, statistics, report and finalization of trade-union finance in accordance with law on accounting and statistics.
4. Trade Union organizations which are assigned management and use of trade-union finance may open accounts at State Treasuries so as to reflect amounts allocated for support from state budget; may open deposit accounts at banks so as to reflect revenues and expenditures from trade-union fee in accordance with law on trade union.
5. Ending of budget year, revenue source of trade-union fee not yet used will be forwarded to next year for further use in accordance with regulations; for revenue source allocated for support from state budget, it will comply with provisions of Law on State Budget and documents guiding law on closing budget books at the end of year.
