• Effective: Effective
  • Effective Date: 06/06/2008
THE GOVERNMENT
Number: 64/2008/NĐ-CP
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Ha Noi , May 14, 2008

DECREE

ON MOBILIZATION, RECEIPT, DISTRIBUTION AND USE OF SOURCES OF VOLUNTARY DONATIONS FOR PEOPLE TO OVERCOME DIFFICULTIES CAUSED BY NATURAL DISASTERS, FIRES OR SERIOUS INCIDENTS AND FOR TERMINALLY ILL PATIENTS

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government:
Pursuant to the June 12,1999 Law on Vietnam Fatherland Front;
Pursuant to the December 16, 2002 Law on the State Budget:
At the Proposal of the Minister of Finance.

DECREES:

Chapter 1

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Decree provides for the mobilization receipt, distribution and use of sources of voluntary donations from domestic and overseas organizations and individuals in support of people to remedy consequences of natural disasters occurring domestically and overseas: fires and serious incidents: and for terminally ill patients.

2. State budge: supports from higher to lower levels for the remedy of consequences of natural disasters, fires or serious incidents: and local budget supports from a locality to other localities hit by natural disasters, fires or serious incidents are not governed by this Decree. The receipt, distribution and use of funds supported by the state budget comply with decisions of provincial-level People's Committees.

Article 2. Principles on mobilization, receipt, distribution and use of sources of voluntary donations

1. The State encourages, honors and creates favorable conditions for domestic and overseas organizations and individuals to. in the spirit of solidarity and mutual love and assistance, donate and mobilize donations for the prompt remedy of consequences of natural disasters, fires or serious incidents in order to stabilize victims' life and restore and develop their production, and assist terminally ill patients.

2. Donations are mobilized only when a natural disaster, fire or serious incident happens and causes great damage to life and property of people.

Donations for terminally ill patients are mobilized on a case-by-case basis through mass media agencies' propagation and appeal.

3. Donations in kind and in cash for the remedy of consequences of natural disasters, fires or serious incidents and for terminally ill patients are mobilized on the principle of voluntariness: agencies and organizations may not set the minimum level of contribution for donors.

4. The mobilization, receipt, distribution and use of relief money and goods in each donation campaign for the remedy of consequences of natural disasters, fires or serious incidents must be conducted centrally and promptly for proper purposes and proper beneficiaries in a centralized and timely manner to ensure that ail sources of funds and goods are delivered to individuals, households and localities suffering damage and natural disaster-hit countries.

5. Relief money and goods must be used for the purposes of remedying consequences of natural disasters, fires or serious incidents and assisting terminally ill patients: their improper use in any form is strictly prohibited.

6. Donations for terminally ill patients must be sent to proper beneficiaries.

7. Funding sources for the mobilization, receipt and transportation of relief money and goods; expenses for the mobilization of donations for terminally ill patients comply with the State Budget Law, documents guiding the implementation of the State Budget Law and this Decree.

Article 3. Prohibited acts

1. Obstructing or forcing organizations and individuals to participate in humanitarian relief activities.

2. Untruthfully reporting on committing fraud, embezzling or illegally using, funds and goods donated by domestic and overseas organizations and individuals.

3. Taking advantage of relief activities for self-seeking purposes.

Chapter II

PROVISIONS ON MOBILIZATION AND RECEIPT OF RELIEF MONEY AND GOODS FOR THE REMEDY OF CONSEQUENCES OF DOMESTIC NATURAL DISASTERS, FIRES OR SERIOUS INCIDENTS

Article 4. Appeal for and mobilization of relief funds and goods

1. When a natural disaster, fire or serious incident happens and causes major losses of life, property and production equipment of people, depending on the severity and scale of damage, the Presidium of the Vietnam Fatherland Front Central Committee or presidents of provincial-and district-level Vietnam Fatherland Front Committees shall call for and mobilize organizations and individuals to donate funds and goods to victims and their localities.

2. Vietnam Red Cross Society shall make an appeal for donations in the system of domestic and overseas Red Cross societies.

3. Social funds and charity funds prescribed in Clause 2. Article 4 of the Government's Decree No. 148/2007/ND-CP of September 25, 2007. on organization and operation of social funds and charity funds (below collectively referred to as social and charity funds) may mobilize donations for the remedy of consequences of natural disasters, fires or serious incidents according to law.

4. Mass media agencies (newspapers, radio and television stations): and organizations and units defined Clause 3. Article 4 of this Decree, in response to the appeal of Vietnam Fatherland Front Committees of all levels, may mobilize donations for the remedy of consequences of natural disasters, fires or serious incidents according to law.

Article 5. Organizations and units permitted to receive and distribute relief money and goods

1. The Vietnam Fatherland Front Central Committee: the Vietnam Red Cross Society: central and local mass media agencies: local Vietnam Fatherland Front Committees and local Red Cross Societies of all levels.

2. Social and charity funds prescribed in the Government's Decree No. 148/2007/ND-CP of September 25, 2007 on organization and operation of social funds and charity funds.

3. Central organizations and units permitted by the Vietnam Fatherland Front Central Committee; local organizations and units permitted by provincial- and district-level Vietnam Fatherland Front Committees. Other than the above organizations and units, no organization, unit or individual may receive relief money and goods.

4. Agencies and organizations shall receive money and goods donated by their collective and individual staff members to help people and localities hit by natural disasters, fires or serious incidents in compliance with Clause 1, Article 9 of this Decree.

Article 6. Establishment of Committees for mobilization and receipt of relief money and goods

1. Decision to establish Committees for mobilization and receipt of relief money and goods (below referred to as Relief Committee)

The Standing Committee of the Vietnam Fatherland Front Central Committee may decide to establish the central-level Relief Committee; local Vietnam Fatherland Front Committees at respective levels may decide to establish provincial-, district- or commune-level Relief Committees.

2. Leaders of Vietnam Fatherland Front Committees at each level shall act as the heads of Relief Committees of the same level.

a) Members of a Relief Committee shall be decided on by its head, but must comprise representatives of the Red Cross Society: the Labor. War Invalids and Social Affairs agency: the Steering Committee for Flood and Storm Control: the Agriculture and Rural Development agency: the Health agency: and the Finance agency of the same level. Local-level Relief Committees must also have a representative of the Office of the People's Committee;

b) When necessary, the head of a Relief Committee may set up a team of assisting experts whose functions and tasks are defined by the head.

3. Red Cross Societies from central to local levels shall raise, receive, distribute and use relief money and goods for the remedy of consequences of natural disasters, fires or serious incidents in compliance with the Society's charter.

4. Social and charity funds shall raise, receive, distribute and use relief money and goods for the remedy of consequences of natural disasters, fires or serious incidents according to law.

Article 7. Time for mobilizing, receiving and distributing relief money and goods

1. The time for launching a donation campaign is within 3 days from the date a natural disaster, fire or serious incident happens.

2. Time for mobilizing donations: a/The time for mobilizing and receiving relief money and goods at central and provincial levels must not exceed 60 days from the date of launching a donation campaign;

b) The time for mobilizing and receiving relief money and goods at district level and other organizations and units permitted by competent agencies must not exceed 30 days from the date of launching a donation campaign:

3. The time for distributing relief money and goods starts right after a donation campaign is launched and ends within 20 days from the date of closing a donation campaign specified in Clause 2 of this Article.

The time for restoration and reconstruction relief raised by the Red Cross Society may be extended to one year.

Article 8. Tasks of a Relief Committee

1. A Relief Committee at each level shall coordinate with mass media agencies of the same level in disseminating and publicizing the significance of a donation campaign, the time, address and account number for receiving relief money in a locality, and mobilizing domestic and overseas organizations and individuals to voluntarily donate to victims and localities for the remedy of consequences of natural disasters, fires or serious incidents.

2. A Relief Committees shall coordinate with administrations at all levels in managing and promptly distributing relief money and goods to relevant beneficiary localities and people hit by natural disasters, fires or serious incidents for proper purposes in an open and transparent manner: and report on the receipt and distribution of relief money and goods according to regulations.

Chapter II

PROVISIONS ON RECEIPT, DISTRIBUTION AND USE OF RELIEF MONEY AND GOODS FOR THE REMEDY OF CONSEQUENCES OF DOMESTIC NATURAL DISASTERS, FIRES OR SERIOUS INCIDENTS

Article 9. Receipt of relief money and goods and provision of relief services

1. Provisions on bank account opening:

- Relief Committees at all (central, provincial, district and commune) levels shall open a state treasury account to uniformly manage relief money and fully open accounting books and documents of incomes and expenditures for monitoring and report on the settlement of relief funds according to regulations:

- Mass media agencies. Red Cross Societies, social and charity funds and other agencies which are permitted to receive relief money and goods may open accounts at commercial banks or the State Treasury:

- Agencies and units receiving relief money and goods donated by their collective and individual staff members to localities hit by natural disasters, fires or serious incidents need not open bank accounts. Agencies and units shall directly deposit all the raised funds at the bank account of a Relief Committee of the same level in accordance with Clause 3 of this Article.

2. Provisions on warehouses and yards for receiving relief goods

Based on actual conditions, units receiving relief goods may temporarily use their own office buildings or warehouses or hire warehouses or yards for storing relief goods.

3. Receipt and management of relief in cash for the remedy of consequences of domestic natural disasters, fires or serious incidents

a) All relief money donated by domestic and overseas organizations and individuals to localities hit by natural disasters, fires or serious incidents must be deposited at the state treasury account opened for receiving voluntary donations by a Relief Committee of the same level, on the following principles:

- Funds donated by organizations and individuals to people and localities suffering damage caused by natural disasters, fires or serious incidents without specific beneficiary address must be transferred to the bank account of a Relief Committee of the same level (to the Relief Committee's account owned by the Vietnam Fatherland Front Central Committee, and to a Relief Committee's account owned by a provincial- district- or commune-level Vietnam Fatherland Front Committee);

- A Relief Committee shall send the money donated by organizations and individuals to specific beneficiary localities and individuals suffering damage caused by natural disasters, fires or serious incidents at the request of those organizations and individuals.

b) Mass media agencies shall transfer all relief money they are permitted to receive under the decision of a competent authority to a Relief Committee's account owned by the Vietnam Fatherland Front Committee of the same level according to Point a. Clause 3 of this Article:

c) Red Cross Societies at all levels shall manage, distribute and report on relief money raised through the system of Red Cross Societies for localities to the Vietnam Fatherland From Committee of the same level and donors under the guidance of the Vietnam Fatherland Front Central Committee:

d) Social and charity funds shall manage, distribute and report on relief money raised by them for localities to the Vietnam Fatherland Front Committee of the same level and donors under the guidance of the Vietnam Fatherland Front Central Committee:

e) A Relief Committee shall exchange organizations' and individuals" relief money in foreign currencies into Vietnam dong at commercial banks and deposit the sum to its account:

f) Mode of fund transfer: Funds raised from a donation campaign for victims and localities hit by natural disasters, fires or serious incidents shall be handled as follows:

- All the money donated by collectives and individuals of central agencies, international organizations and other units and individuals (not under the management of localities) must be deposited at the Relief Committee's account owned by the Vietnam Fatherland Front Central Committee and opened at the State Treasury (except for the sum donated to specific beneficiaries, which shall be then sent directly to localities by the Relief Committee according to Point a. Clause 3 of this Article):

- For localities: Commune-level Relief Committees shall transfer the funds to accounts of district-level Relief Committees or directly deposit them at accounts of provincial-level Relief Committees: district-level Relief Committees shall transfer the funds to provincial-level Relief Committees for synthesis and balance of donation sources (except for the sum donated to specific beneficiaries, which shall be handled according to Point a. Clause 3 of this Article).

When a natural disaster, fire or serious incident happens within a district-level unit, the funds raised from a donation campaign launched by the president of the district-level Vietnam Fatherland Front Committee shall be sent directly to the district-level Relief Committee for distribution to beneficiaries (not to a provincial-level Relief Committee).

4. Receipt and management of donations in kind

a) Based on specific condition; and realities. Relief Committees at all levels shall prescribe and issue documents guiding local branches and levels to set up points tor receiving relief:all relief goods must be handed over and received in full quantity and quality at points of receipt or warehouses as prescribed by a competent authority. When urgent relief or clearance of relief goods at points of receipt goods is required a Relief Committee shall decide to promptly distribute essential goods (clothing, rice, instant noodles and other foods) to beneficiaries according to Clause 2. Article 10 of this Decree:

b) The Relief Committee of the Vietnam Fatherland Front Central Committee shall carry out handover and receipt procedures for relief goods mobilized by the Committee according to regulations and transport them to grounds of storage for distribution to localities according to Clause 2. Article 8 of this Decree:

c) A Relief Committee shall sell donations being gold, silver and precious metal and gems to commercial banks or auction them and deposit the revenues at the account of a Relief Committee of the same level.

5. Organizations and individuals that provide direct supports for victims and families should coordinate with or notify local administrations of their supports to every victim or family so that localities can adopt policies and schemes to reasonably balance levels of support from their local sources of relief for disaster-hit families and individuals in the localities.

6. Apart from raising money and goods, organizations and individuals may provide humanitarian relief in the form of services (free or at discount prices) to remedy consequences of natural disasters, fires or serious incidents and support terminally ill patients.

Article 10. Distribution of relief money and goods to localities

1. Based on the relief money and goods received and the extent of damage caused by natural disasters, tires or serious incidents, heads of central-, provincial, district- and commune-level Relief Committees shall proactively coordinate with local administrations in holding the first meeting to promptly distribute relief money and goods to disaster-hit localities and families. In the course of raising donations, based on the relief money and goods received, the heads may decide to hold following meetings to distribute them accordingly.

2. Participants to a meeting shall be decided on by the head of a Relief Committee, but must comprise representatives of the following agencies:

a) At central level: leaders of the Vietnam Fatherland Front Central Committee (to chair the meeting); representatives of Vietnam Red Cross Society: the Ministry of Finance: the Ministry of Labor. War Invalids and Social Affairs; the Ministry of Agriculture and Rural Development: the Ministry of Health; the Steering Committee for Flood and Storm Control: mass media agencies: and central units and organizations permitted to raise and receive relief money and goods under Clause 2. Article 4 of this Decree:

b) At local level:

- Provincial level: leaders of a provincial-level Vietnam Fatherland Front Committee (to chair the meeting); representatives of the Office of a provincial-level People's Committee: the provincial-level Red Cross Society: provincial-level Services of Labor. War Invalids and Social

Affairs: Agriculture and Rural Development: Health: and Finance: the provincial-level Steering Committee for Flood and Storm Control: mass media agencies; and provincial units and organizations permitted to raise and receive relief money and goods under Clause 2, Article 4 of this Decree;

- District level: leaders of a district-level Vietnam Fatherland Front Committee (to chair the meeting); representatives of the Office of a district-level People's Committee; the district-level. Red Cross Society; district Divisions of Labor War Invalids and Social Affairs: Agriculture and Rural Development; Health: and Finance; the district-level Steering Committee for Rood and Storm Control; mass media agencies; and district units and organizations permitted to raise and receive relief money and goods under Clause 2, Article 4 of this Decree;

- Commune- or ward-level: leaders of the Fatherland Front (to chair the meeting); representatives of a commune-level People's Committee; officers in charge of labor, war invalids and social affairs; and planning-transport-irrigation-agriculture-forestry-fisheries-salt-making industry.

Article 11. Use of relief money and goods for the remedy of consequences of natural disasters, fires or serious incidents

1. Principles for distribution and use

a) To base on the extent of damage caused by natural disasters, fires or serious incidents:

b) To base on sources of voluntary donations in combination with organizations" and individuals' direct donations to individuals and families hit by-natural disasters, fires or serious incidents (without going through a Relief Committee);

c) Vietnam Fatherland Front Committees at all levels shall (assume the prime responsibility for) and coordinate with concerned agencies specified in Clause 2, Article 9 in, holding meetings to allocate and use relief money and goods on the principle of consistency to ensure reasonable supports between provinces and between districts in a province; between communes in a district; between branches suffering damage in each natural disaster, fire or serious incident, and between natural disasters, fires or serious incidents; between individuals and households hit by natural disasters, fires or serious incidents and social beneficiaries.

2. Beneficiaries of support

Victims and relatives of victims (grandfathers, grandmothers, fathers mothers, spouses, children) affected by natural disasters, fires or serious incidents in such cases as offshore fishermen hit by a storm or tropical low pressure; victims of storms, earthquakes, landslides, sweeping floods, whirlwinds, hails, fires or labor accidents happening in the process of remedying consequences of natural disasters, fires or serious incidents.

3. Contents on spending for relief

a) Urgent support: Relief for hunger and coldness (foodstuff, foods, quilts, mosquito nets, clothing and medicines), first aid to the injured, supports of funeral expenses for families having dead victims: supports of families having victims: supports for building collapsed, drifted or seriously ruined houses as a result of natural disasters, fires or serious incidents in order to stabilize the life of victims and their relatives:

b) Long-term support: If funds are still available after sources of relief are used to support beneficiaries according to Point a. Clause 3 of this Article, Relief Committees at all levels may decide to use these funds to implement long-term support policies and mechanisms suitable to the capacity of local sources of relief, specifically:

- To provide funds for victims and families having dead members being their bread winners to buy or repair main production tools and equipment lost or seriously broken due to natural disasters, fires or serious incidents:

- To support seeds and fertilizers for production:

- To provide remaining funds (if any) to build permanent houses for disaster-hit families; to adopt policies to provide social allowances on a monthly and long-term basis for families meeting with special difficulties, especially victims and relatives of victims who have nobody to rely on or have lost their working capacity.

4. Funds received in each donation campaign that have not been used up shall be used for the remedy of consequences of subsequent natural disasters, fires or serious incidents. Outstanding funds of relief on an account at a year end may be carried forward to the following year for continued implementation.

Article 12. Funding sources for mobilization, receipt, transport and distribution of relief money and goods

1. The state budget ensures funds for activities of a unit which is assigned by a competent agency to hire warehouses and yards for receiving and transporting relief.

2. Working-trip expenses (for food, accommodation and travel) for cadres and public employees who are assigned to mobilize, receive, transport and distribute relief money and goods, and other related expenses shall be covered with the unit's financial source. When working-trip expenses are so great that they affect the unit's operation, it is required to report to the finance agency of the same level for handling according to its competence, or submit to a competent authority for decision.

3. Units mobilizing, receiving, transporting and distributing relief money and goods may not use received relief money and goods to pay expenses arising in the course of mobilizing, receiving, transporting and distributing relief money and goods.

Article 13. Financial management and reporting mechanism

1. Within 90 days from the date a natural disaster, fire or serious incident happens, a provincial-level Relief Committee shah report to the Vietnam Fatherland Front Central Committee, the Ministry of Finance, the Ministry of Labor. War Invalids and Social Affairs and the Central Steering Committee for Flood and Storm Control on the money and goods mobilized and the money and goods items used or spent for each objective (relief for daily life activities, environmental treatment); and the remaining money and goods (if any). A provincial-level Relief Committee shall set the time limit for reporting for district and commune levels.

2. Closing a fiscal year, units receiving funds for the remedy of consequences of natural disasters, fires or serious incidents shall settle expenses under the current financial regime and report the settlement to the finance agency of the same level. Received and spent amounts in relation to the remedy of consequences of natural disasters, fires or serious incidents from sources of donations shall be mutually cleared and managed through the state budget according to the State Budget Law and its guiding documents.

Article 14. Publicity of relief money and goods

1. Organizations and units directly mobilizing and receiving relief money and goods shall publicize the money and goods received and those distributed and transferred to localities.

2. Local Vietnam Fatherland Front Committees at all levels shall publicize beneficiaries of support, support policies and levels of support for beneficiaries.

3. Closing a donation campaign, the Vietnam Fatherland Front Central Committee shall submit a report on the campaign's results (total relief money and goods, and amounts allocated to localities, hit by natural disasters, fires or serious incidents) to the Prime Minister and simultaneously to the Ministry of Labor, War Invalids and Social Affairs, the Ministry of Finance and the Central Steering Committee for Flood and Storm Control and publicize it on the mass media.

Chapter IV

PROVISIONS ON MOBILIZATION AND RECEIPT OF DONATIONS FOR OTHER NATURAL DISASTER-HIT COUNTRIES

Article 15. Appeal for and mobilization of donations

1. The Prime Minister shall make an appeal for donations from Vietnamese people to people of other countries seriously hit by natural disasters.

2. Vietnam Red Cross Society shall make an appeal for donations as assigned by the Prime Minister.

The Prime Minister shall set or authorize Vietnam Red Cross Society to set the time for mobilizing donations.

Article 16. Receipt and distribution of relief money and goods

1. Relief Committees of Red Cross Societies at all levels may open accounts at the State Treasury to receive donations from organizations and individuals for people of other countries hit by natural disasters in response to the Prime Minister's appeal.

2. All the funds raised from a donation campaign shall be deposited at accounts of Relief Committees of Red Cross Societies at all levels and transferred to the account of Vietnam Red Cross Society's Relief Committee.

3. Within 30 days from the date of closing a donation campaign, based on the relief money and goods received, Vietnam Red Cross Society shall send relief money and goods to other countries hit by natural disasters; when a campaign is launched to raise funds for many countries hit by natural disasters. Vietnam Red Cross Society shall (assume the prime responsibility for) and coordinate with concerned agencies in. holding a meeting to allocate relief money and goods; and simultaneously adding up distribution results and report them to the Prime Minister for decision on specific levels of support to each country.

Chapter V

PROVISIONS ON MOBILIZATION AND RECEIPT OF DONATIONS FOR TERMINALLY ILL PATIENTS

Article 17. Appeal for and mobilization of donations

1. Central and local mass media agencies may mobilize and call for readers, radio listeners and television audience to donate for charity and support for terminally ill patients on a case-by-case basis.

2. To strictly prohibit mass media agencies to abuse charity activities to mobilize donations for use for improper purposes.

Article 18. Receipt, management and use of relief money

All the funds received by mass media agencies through their propagation and mobilization of domestic and overseas organizations and individuals for charity activities to support terminally ill patients shall be transferred to the mass media agencies' own accounts for direct provision to specific beneficiaries, to publicize the total funds raised and the amounts supported to beneficiaries and the remaining amounts (if any) on the mass media (newspapers, radio and television stations), to simultaneously notify in writing the administrations of localities where terminally ill patients reside.

Article 19. Expenses for mobilization activities

Expenses arising in the mobilization, receipt, transportion of relief and transfer of funds in support of terminally ill patients are covered by units' financial sources, not by the state budget.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 20. Responsibilities of ministries, branches and localities

1. The Vietnam Fatherland Front Central Committee and Vietnam Red Cross Society shall organize and direct the mobilization and receipt of relief money and goods items for people and localities suffering damage caused by natural disasters, tires or serious incidents and supervise the implementation from central to local level.

2. Mass media agencies shall coordinate with the Vietnam Fatherland Front Committee, the Steering Committee for Flood and Storm Control, the Labor. War Invalids and Social Affairs agency and the Finance agency of the same level in covering the mobilization, receipt, distribution and use of relief money and goods for the remedy of consequences of natural disasters, fires or serious incidents and assistance to terminally ill patients.

3. The Ministry of Finance shall assume the prime responsibility for. and coordinate with the Vietnam Fatherland Front Central Committee and concerned agencies in. examining the receipt and distribution of relief money and goods to people and localities suffering damage caused by natural disasters, fires or serious incidents according to law.

4. The Ministry of Labor. War Invalids and Social Affairs shall assume the prime responsibility for and coordinate with concerned ministries and branches in, monitoring and examining the relief for people and localities suffering damage caused by natural disasters, fires or serious incidents to ensure observance of mechanisms and policies.

5. Concerned ministries and branches shall, within their assigned functions and tasks examine and guide localities in dealing with environmental pollution, contamination of daily-life water sources and epidemics caused by natural disasters, fires or serious incidents.

6. People's Committees at all levels shall direct concerned agencies in coordinating with Fatherland Fronts of the same level in receiving, managing and distributing relief money and goods: examine the mobilization and receipt of relief money and good, and organize the provision of relief to victims of natural disasters, fires or serious incidents according to this Decree.

Article 21. Commendation and handling of violations

1. Commendation: Domestic and overseas organizations and individuals making achievements in mobilizing, donating, receiving, managing and using sources for relief for domestic and overseas people and localities suffering damage caused by natural disasters, fires or serious incidents and terminally ill patients are entitled to commendation and/or reward according to the Law on Emulation and Commendation.

2. Handling of violations: Organizations and individuals mobilizing, managing and distributing relief money and goods in contravention to this Decree shall, depending on the severity of their violations, be administratively handled or examined for penal liability according to law.

Article 22. This Decree takes effect 15 days after its publication in "CONG BAO."

All previous regulations promulgated by the Government, ministries, ministerial-level agencies and government-attached agencies which are contrary to this Decree are annulled.

The Ministry of Finance shall guide this Decree.

Article 23. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and other central agencies, and presidents of provincial/municipal People's Committees shall implement this Decree.

Thủ tướng

(Signed)

 

Nguyen Tan Dung

 

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