CIRCULAR

PROVIDING GUIDELINES ON FINANCIAL SUPPORT FOR ECONOMIC-DEFENSE UNITS AS SPECIFIED IN CLAUSE 1, ARTICLE 36 OF DECREE NO. 22/2021/ND-CP DATED MARCH 19, 2021 OF THE GOVERNMENT ON ECONOMIC-DEFENSE ZONES

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to Decree No. 14/2023/ND-CP dated April 20, 2023 of the Government on the functions, duties, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 22/2021/ND-CP dated March 19, 2021 of the Government on economic-defense zones;

Pursuant to Decree No. 165/2016/ND-CP dated December 24, 2016 of the Government on the management and use of the state budget for certain activities in the fields of national defense and security;

Pursuant to Decree No. 01/2020/ND-CP dated May 14, 2020 of the Government on amendments to Decree No. 165/2016/ND-CP dated December 24, 2016 of the Government on the management and use of the state budget for certain activities in the fields of national defense and security;

At the proposal of the Director of the Department of Finance for National Defense, Security, and Special Operations;

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Article 1. Scope

This Circular provides guidelines on financial support and the management and use of financial support from the state budget for economic-defense units as specified in Clause 1, Article 36 of Decree No. 22/2021/ND-CP dated March 19, 2021 of the Government on economic-defense zones (hereinafter referred to as Decree No. 22/2021/ND-CP).

Article 2. Regulated entities

1. Economic-defense units as specified in Clause 1, Article 2 of Decree No. 22/2021/ND-CP.

2. Agencies, organizations, enterprises, and individuals involved.

Article 3. Financial support for purchasing and repairing medical equipment and medicines for medical treatment; funding for social policy work related to infirmaries under the staffing structure of economic-defense units

1. Financial support for purchasing and repairing medical equipment and medicines for medical treatment

a) For infirmaries under the staffing structure of economic-defense units equivalent to divisional-level units:  Financial support shall be provided up to a maximum of 25% of the initial equipment allocation standard applicable to medical battalions at the division level and equivalent units, in accordance with regulations on medical equipment and professional military attire standards under Schedule No. 7 attached to Decree No. 76/2016/ND-CP dated July 1, 2016 of the Government on logistics standards for active-duty military personnel, defense workers, and officials (hereinafter referred to as Decree No. 76/2016/ND-CP);

b) For infirmaries under the staffing structure of economic-defense units equivalent to brigade or regiment-level units: Financial support shall be provided up to a maximum of 25% of the initial equipment allocation standard for medical companies at the brigade or regiment level and equivalent units, as stipulated in the medical equipment and professional military attire standards in Schedule No. 7 attached to Decree No. 76/2016/ND-CP;

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2. Financial support for implementing social policy work

Financial support is provided for meal allowances for residents in the economic-defense zone who are hospitalized for inpatient treatment at infirmaries, equivalent to the basic meal allowance for non-commissioned officers and infantry soldiers as regulated by the Ministry of National Defense.

3. Based on the financial allocation standards and the list of medicines specified in Clause 1 of this Article, as well as the scale, capacity, and medical treatment needs of residents in the economic-defense zone, economic-defense units are responsible for determining the list of medical equipment to be purchased or repaired, and medicines for treatment. They shall prepare annual budget estimates for financial support to be submitted to superior authorities for consolidation and reporting to the Ministry of National Defense for consideration and decision-making.

Article 4. Financial support for purchasing, repairing transportation vehicles, fuel, and other equipment

1. Support for production teams under economic-defense units:

a) Funding for purchasing 02 (two) motorbikes, with a support level of 25,000,000 VND per unit;

b) Funding for purchasing 01 (one) water filtration and supply system, with a support level of 25,000,000 VND;

c) Funding for repairing vehicles and equipment specified in Points a and b above, under a fixed rate of 6,000,000 VND per year;

d) Funding for communication expenses at a fixed rate of 1,000,000 VND per team per month;

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2. Support for economic-defense units:

a) Economic-defense units operating in maritime and island areas are supported with funding to purchase 02 (two) high-speed boats per unit, at a support level of 3,000,000,000 VND per boat.  Maintenance and repair costs are supported at a maximum of 30,000,000 VND per boat per year;

b) Funding for fuel expenses to serve general operations and management within the areas assigned to production teams, at an annual fixed rate (excluding fuel support for production teams as specified in Point e, Clause 1 of this Article):

- Economic-defense units equivalent to regimental or brigade level: 20,000 liters per year;

- Economic-defense units equivalent to divisional level: 25,000 liters per year.

3. Financial support as specified in Points a and b, Clause 1, and Point a, Clause 2 of this Article shall apply to production teams and economic-defense units that have not yet received such support. After five years from the initial support date, production teams will be eligible for re-equipment under the provisions of Points a and b, Clause 1 of this Article. After ten years from the initial support date, economic-defense units will be eligible for re-equipment under the provisions of Point a, Clause 2 of this Article.

Article 5. Financial support for public communication and mobilization in economic-defense zones

1. Support for production teams under economic-defense units on land:

a) Individuals within the payroll of production teams under economic-defense units who are assigned to conduct community outreach and mobilization tasks shall receive a fixed allowance of 18,000,000 VND per person per year. Individuals receiving this allowance shall not be entitled to additional per diem allowances for missions within the stationed area;

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2. Support for economic-defense units: Financial support shall be provided for the purchase of materials and the organization of technical guidance conferences on animal husbandry, crop cultivation, aquaculture, and processing, in accordance with the current regulations of the Ministry of Finance on conference-related expenditures.

Article 6. Preparation of budget estimates

1. Annually, based on the assigned tasks, economic-defense units eligible for support policies shall prepare detailed budget estimates for each item as stipulated in this Circular and submit them to their superior units for appraisal. The superior units shall report to the Ministry of National Defense for consolidation into the regular defense expenditure estimates of the Ministry of National Defense and submit the estimates to the Ministry of Finance by July 20 each year.

2. The Ministry of Finance shall incorporate the budget estimates for financial support to economic-defense units into the regular defense expenditure estimates of the Ministry of National Defense and report them to the Government for submission to the National Assembly for approval in accordance with the provisions of the Law on State Budget.

3. Based on the annual regular defense expenditure estimates approved by the competent authority, the Ministry of National Defense shall allocate spending tasks and assign budget estimates in accordance with the Law on State Budget and the provisions of this Circular.

Article 7. Settlement of funds

1. At the end of the fiscal year, economic-defense units receiving financial support shall prepare financial statements in accordance with applicable regulations, including settlement reports on the use of state budget funds. These reports shall be consolidated into the overall state budget expenditure settlement of the Ministry of National Defense.

2. The Ministry of National Defense shall take the lead, in coordination with the Ministry of Finance, to conduct periodic or ad hoc inspections on the use and settlement of the financial support in accordance with state regulations and the provisions of this Circular.

3. Annually, the Ministry of National Defense shall be responsible for approving the settlements of the state budget funds allocated to economic-defense units and consolidating them into the overall budget settlement of the Ministry of National Defense, as stipulated in the Law on State Budget.

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Article 8. Entry into force

1. This Circular comes into force as of December 30, 2024, supersedes Circular No. 02/2018/TT-BTC dated January 2, 2018 of the Ministry of Finance on guidelines for financial support mechanisms for economic-defense zones (excluding the financial support policies for defense and security enterprises participating in the development of economic-defense zones specified in Clause 4, Article 3 of Circular No. 02/2018/TT-BTC, which shall remain in effect until new regulations are issued). This Circular applies from the 2025 fiscal year.

2. Difficulties that arise during the implementation of this Circular should be reported to Ministry of Finance for review and amendments./.

PP. MINISTER
DEPUTY MINISTER




Vo Thanh Hung

Thông tư 80/2024/TT-BTC hướng dẫn hỗ trợ tài chính đối với Đoàn kinh tế - quốc phòng quy định tại khoản 1 Điều 36 Nghị định 22/2021/NĐ-CP về Khu kinh tế - quốc phòng do Bộ trưởng Bộ Tài chính ban hành