Recently, the Ministry of Finance issued Circular 75/2019/TT-BTC stipulating the management and use of non-business funds for agricultural extension activities.
The content of activities and methods for organizing training, drills, and agricultural promotion education are implemented in accordance with the regulations at Article 6 Decree 83/2018/ND-CP of the Government of Vietnam.
Illustrative image (source: internet)
To be specific, organizations and individuals participating in training, drills, and education activities are to follow financial spending policies and norms currently issued by competent state agencies. Circular 75/2019/TT-BTC specifically guides certain spending contents and norms as follows:
- The cost of compiling programs, curricula, training materials: Implemented according to the regulations in Circular 76/2018/TT-BTC dated August 17, 2018.- Fees for lecturers, teaching assistants; meal allowances for lecturers, teaching assistants; costs for transportation, accommodation arrangement for lecturers, teaching assistants; fees for tour guides for visits, technical practice: Implemented according to the regulations in Circular 36/2018/TT-BTC dated March 30, 2018.- Printing direct class-serving materials and curricula (excluding reference materials); refreshments during breaks; organizing field surveys and practical activities for students (if any); renting conference rooms, classrooms, study equipment (if any); class practice materials; hiring interpreters and translators (if any); organizing opening and closing ceremonies, printing certificates, and providing essential medical supplies to students (if they fall ill); other direct class-serving expenditures (electricity, water, communication, office supplies, sanitation, vehicle keeping, and other direct expenses). The spending norms are implemented in the contract form with the supplier following relevant regulations.- Supporting meals, transportation, accommodation, and study materials during the agricultural promotion training, drills, and study survey periods for those receiving technology transfers:
- For technology transfer subjects defined in Clause 1 Article 5 Decree 83/2018/ND-CP of the Government of Vietnam:
+ Technology transfer subjects receiving salaries from the state budget are supported up to 100% of the study material costs (excluding reference materials). For student accommodation, the training organization unit arranges accommodation for the students, and the unit is supported with service costs, including electricity, water, and other costs (if any); in case of renting accommodation for students, support is provided at 100% of the costs according to the regulations in [**Circular 40/2017/TT-BTC**](https://lawnet.vn/vb/thong-tu-40-2017-tt-btc-phi-cong-tac-chi-hoi-nghi-co-quan-nha-nuoc-su-nghiep-cong-lap-50118.html) of the Ministry of Finance.+ Technology transfer subjects not receiving salaries from the state budget are supported up to 100% of the study material costs (excluding reference materials); up to 100% food costs according to the regulations in Circular 40/2017/TT-BTC of the Ministry of Finance; transportation costs are supported at 200,000 VND/person/course if the training location is 15km or more away from the residence. For the disabled and individuals residing in difficult or especially difficult areas, coastal communes, island communes as defined by the Prime Minister of the Government of Vietnam, the support is increased to 300,000 VND/person/course if the training location is 5km or more away from the residence. For student accommodation, the training organization unit arranges accommodation for the students, and the unit is supported with service costs: electricity, water, and other costs (if any); in case of renting accommodation for students, support is provided at 100% of the costs according to the regulations in [**Circular 40/2017/TT-BTC**](https://lawnet.vn/vb/thong-tu-40-2017-tt-btc-phi-cong-tac-chi-hoi-nghi-co-quan-nha-nuoc-su-nghiep-cong-lap-50118.html) of the Ministry of Finance.
- For recipients of technology transfer defined in Clause 2 Article 5 Decree 83/2018/ND-CP of the Government of Vietnam:
+ Small-scale farmers, farmers from poor households are supported 100% of the study material costs (excluding reference materials); up to 100% of food costs according to the regulations in [**Circular 40/2017/TT-BTC**](https://lawnet.vn/vb/thong-tu-40-2017-tt-btc-phi-cong-tac-chi-hoi-nghi-co-quan-nha-nuoc-su-nghiep-cong-lap-50118.html) of the Ministry of Finance; transportation costs are supported at 200,000 VND/person/course if the training location is 15km or more away from the residence. For the disabled and individuals residing in difficult or especially difficult areas, coastal communes, island communes as defined by the Prime Minister of the Government of Vietnam, the support is increased to 300,000 VND/person/course if the training location is 5km or more away from the residence. For student accommodation, the training organization unit arranges accommodation for the students, and the unit is supported with service costs: electricity, water, and other costs (if any); in case of renting accommodation for students, support is provided at 100% of the costs according to the regulations in [**Circular 40/2017/TT-BTC**](https://lawnet.vn/vb/thong-tu-40-2017-tt-btc-phi-cong-tac-chi-hoi-nghi-co-quan-nha-nuoc-su-nghiep-cong-lap-50118.html) of the Ministry of Finance.+ Farmers producing goods, farm owners, cooperative members, members of cooperatives, and other individuals engaged in agricultural production and business activities are supported 100% of the study material costs (excluding reference materials); food and transportation support up to 50% of the level for small-scale farmers, farmers from poor households receiving technology transfers as stated above. For student accommodation, the training organization unit arranges accommodation for the students, and the unit is supported with service costs: electricity, water, and other costs (if any); in case of renting accommodation for students, support is provided at 50% of the costs according to the regulations in [**Circular 40/2017/TT-BTC**](https://lawnet.vn/vb/thong-tu-40-2017-tt-btc-phi-cong-tac-chi-hoi-nghi-co-quan-nha-nuoc-su-nghiep-cong-lap-50118.html) of the Ministry of Finance.+ Small and medium-sized enterprises directly operating in the agricultural promotion sector are supported 50% of the study material costs (excluding reference materials) when participating in training.
- Survey costs and study activities within and outside the country:
- For domestic surveys and studies, the spending norms are according to the regulations in [**Circular 40/2017/TT-BTC**](https://lawnet.vn/vb/thong-tu-40-2017-tt-btc-phi-cong-tac-chi-hoi-nghi-co-quan-nha-nuoc-su-nghiep-cong-lap-50118.html) of the Ministry of Finance, and the support for food costs is applied according to Point d Clause 2 of this Article.- For overseas surveys and studies, the spending norms are implemented according to the regulations in Circular 102/2012/TT-BTC dated June 21, 2012.
See the full regulations at Circular 75/2019/TT-BTC, which took effect on January 1, 2020.
Thu Ba
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