This is the responsibility of the lead unit as stipulated in Circular 31/2013/TT-BTC issued by the Ministry of Finance guiding the financial management mechanism of the National Investment Promotion Program.
The leading units of the National Investment Promotion Program are the Ministries and branches, the People's Committees of provinces and centrally-run cities, the Management Boards of economic zones, industrial zones, export processing zones, and high-tech zones that have investment promotion proposals approved by competent authorities. They are responsible for maintaining relevant documents and records, specifically stipulated in Article 10 of Circular 31/2013/TT-BTC as follows:
Illustrative image (source: internet)
- The leading unit is responsible for collecting all expense documents according to the content, time, location, and other conditions stated in the Decision approving the National Investment Promotion Program of the Ministry of Planning and Investment.- The leading unit is responsible for keeping the original documents related to the expense items funded by the state according to legal regulations.- For the content where the state supports a portion of the expenses, the leading unit is responsible for mobilizing sufficient funds to implement.- The leading unit executing the program is responsible for the accuracy and honesty of the documents and invoices implemented. Any detected violations of documents and invoices will be penalized in accordance with legal regulations and payment will be refused.
See more regulations at Circular 31/2013/TT-BTC effective from May 5, 2013.
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