Bản dịch văn bản 30/2000/TTLT/BTC-UBTDTT
thong-tu-lien-tich-30-2000-ttlt-btc-ubtdtt
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2000-04-24

THE MINISTRY OF FINANCE - THE COMMISSION FOR PHYSICAL TRAINING AND SPORTS JOINT CIRCULAR No. 30/2000/TTLT-BTC-UBTDTT OF APRIL 24, 2000 GUIDING THE FINANCIAL MANAGEMENT REGIME APPLICABLE TO NON-PUBLIC ESTABLISHMENTS OPERA-TING IN THE FIELD OF PHYSICAL TRAINING AND SPORTS Pursuant to the Government’s Decree No. 73/1999/ND-CP of August 19, 1999 on the policy of encouraging the socialization of activities in the fields of education, health, culture and sports; In order to unify the financial management in non-public establishments operating in the fields of physical training and sports, the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance hereby jointly guide the financial management regime as follows: Part I GENERAL PROVISIONS 1. Non-public establishments operating in the field of physical training and sports are founded and operating in order to mobilize the entire society’s participation and contribution to the development of the cause of physical training and sports. 2. Non-public physical training and sport establishments operate on the principle of non-profit and self-financing. In the course of operation if their revenues are greater than their expenses, they may use the surplus for upgrading their material bases, setting up reward funds and welfare funds so as to improve the material and spiritual life of their laborers. 3. Non-public physical training and sport establishments must organize the financial management and apply cost-accounting accountancy suitable to their different types according to the State’s regulations, submit to the supervision and control of the competent State agencies and may open accounts at commercial banks or the State treasuries for transaction. 4. Non-public physical training and sport establishments that realize socialization shall enjoy incentive policies as stipulated in the Ministry of Finance’s Circular No. 18/2000/TT-BTC of March 1, 2000 guiding a number of articles of the Government’s Decree No. 73/1999/ND-CP of August 19, 1999 on the application of the incentive financial regime to non-public establishments in the fields of education, health, culture and sports. Part II SPECIFIC PROVISIONS I. FORMS OF NON-PUBLIC PHYSICAL TRAINING AND SPORT ESTABLISHMENTS 1. Forms of establishments a/ Non-public physical training and sport establishments are organized in the following forms: - Physical training and sport clubs; - Sport training and/or competition gymnasiums; - Stadiums; - Swimming pools; - Outdoor competition complexes; - Entertainment, recreation and sport complexes; - Sport medicine centers; - Physical training and sport centers; - Race-tracks; - General sports palaces. b/ The above-mentioned non-public physical training and sport establishments operate according to three types: - Semi-public physical training and sport establishments: + Semi-public physical training and sport establishments are founded on the basis of the cooperation between State organizations and non-State organizations or individuals of all domestic economic sectors in order to set up new establishments or make joint investment in building infrastructure, equipment and facilities on the basis of the existing public material bases, which together manage and administer all activities of the establishments according to the provisions of law. + Public physical training and sport establishments with a semi-public section, are establishments where State organizations cooperate with non-State ones or individuals of all domestic economic sectors to build and upgrade the material base of one section of the public establishments, which manage and administer all activities of such semi-public section according to the provisions of law. - People-founded physical training and sport establishments: are establishments founded by organizations with non-State budget capital investment (capital of organizations, collectives and individuals), which manage and administer the establishments’ activities according to the provisions of law. - Private physical training and sport establishments: are establishments founded, managed and administered by individuals or households according to the provisions of law. The dossier conditions and procedures for establishment of non-public physical training and sport establishments shall comply with the guidance of the Commission for Physical Training and Sports. 2. Activities: Non-public physical training and sport establishments shall conduct the following activities: - Serving the population to take physical training to improve their health; - Contributing to discovering sport talents and organizing the training thereof; - Training selected teams of provinces, cities and branches; national selected teams; - Training instructors, coaches and referees; - Entering into contracts for consultancy on organization, referees and supervision of tournaments; - Leasing the material bases in service of training and competition; - Giving medical treatment to injured athletes and coaches; - Providing accommodation, meals and transportation for athletes, coaches, referees, sport officials... II. FINANCIAL MANAGEMENT OF NON-PUBLIC PHYSICAL TRAINING AND SPORT ESTABLISHMENTS 1. Funding sources: - The State budget source: For semi-public establishments, the financial sources contributed by the State include: + The value of the initial material base and facilities and new investment in the process of operation; + Amounts payable to the State budget but allowed to be retained at the establishments for use; - Aid amounts, donations, contributions and gifts from organizations and individuals inside and outside the country; - Capital contributed by organizations and individuals for investment in new construction, renovation, expansion and upgrading of the material base; - Loans, if any, from banks and credit institutions. 2. Revenues and expenditures: a/ Revenues: - Revenues at the establishments: + Revenues from leasing of material bases for training, competition; + Revenues from sale of tickets for training, competition; + Fees and charges from coaching activities; + Service charges; + Bank deposit interests; + Revenues from liquidation of assets belonging to the capital sources of the establishments; - Other revenues (if any); b/ Expenditures: - Salaries, wages, bonuses and contributions as prescribed, such as social insurance, medical insurance, trade union expenses for laborers; - Administrative management expenses (official duty expenses, conference expenses, working trip expenses...); - Expenses for professional and training activities; - Expenses for purchase and repair of fixed assets, facilities; - Expenses for renting of the material bases (if any); - Expenses for hiring domestic and foreign experts; - Depreciation of fixed assets; - Payments of interests on loans and contributed capital; - Tax obligations toward the State; - Other expenses (if any); 3. The financial management regime: 3.1. For semi-public establishments: a/ Management and use of capital and assets: The financial management in semi-public physical training and sport establishments shall adhere to the principle of clearly and openly distinguishing the investment source from the State budget and the mobilized sources outside the State budget. - The capital contributed by the State includes the capital in cash, supplies and goods, fixed assets (houses, land, machinery and equipment, transport means and other properties...) initially equipped by the State and transferred during the process of operation. Semi-public physical training and sport establishments shall organize the inventory and valuation of the entire capital contributed by the State, send reports thereon to their managing bodies for approval, before sending them to the finance agency of the same level for carrying out the procedures for transferring the State’s assets and capital to the semi-public physical training and sport establishments. The inventory and re-valuation of the assets and the transfer of assets, supplies and capital money shall strictly comply with current provisions of law. Annually, the semi-public establishments shall organize the inventory and re-valuation of their assets and send reports thereon to the finance agency of the same level, which clearly analyze assets supplemented from the State-contributed sources and left at the establishments. - The funding sources allocated from the State budget for implementation of programs, objectives, schemes and projects shall be managed and used according to the approval of the competent levels. Quarterly reports on the implementation tempo and revenues and expenses must be sent to the superior managing bodies. - The capital contributed by non-State organizations, by individuals of all economic sectors and loans shall be managed and used for the right purposes of projects already approved by the competent authorities. - The assignment, liquidation, mortgage or pledge of assets belonging to the State-contributed capital sources must be decided by their superior managing bodies on the basis of the prior written opinions of the finance agencies of the same level. For assets which are no longer in use and technically obsolete assets, the establishments may sell them to recover capital for use as supplementary financial sources for their activities. Before selling these assets, the establishments must set up the price-determining councils and organize auctions according to the provisions of law. - The semi-public establishments shall be entitled to take initiative in and be accountable before law for the assignment, liquidation, mortgage or pledge of assets not belonging to the State-contributed capital sources. - Depreciation of fixed assets may be left at the establishments for upgrading their material bases. In special cases, the heads of the semi-public establishments may apply high depreciation rates compatible to the payment capability of service beneficiaries. b/ Semi-public physical training and sport establishments may apply the revenue and expenditure regime of public establishments with the agreement reached between the users of physical training and sport services and the establishments. Annually, the semi-public physical training and sport establishments shall draw up revenue and expenditure estimates according to their sources of generation. Right after being approved by the boards of management, they must be sent to their superior managing bodies for sum-up and sending to the finance agencies of the same level. c/ The semi-public physical training and sport establishments must organize the accounting work, make revenue and expenditure estimates, execute them and make financial settlement reports according to the financial accounting regime currently in force. d/ The semi-public physical training and sport establishments shall apply the regular financial supervision and inspection regime to the use of their funding; make public their revenues, expenditures and incomes distributed to their laborers; the situation of asset increase and decrease according to the State’s capital sources and the sources of mobilized non-budget capital. e/ The establishments’ heads shall be the account holders and responsible to the boards of management and their superior managing bodies for the whole management of the financial matters and assets of the establishments. f/ The annual financial results of the semi-public physical training and sport establishments shall be determined as the balance between the total revenues and the total expenditures of the establishments in the fiscal year. The spending of any surplus between the revenues and expenditures of the semi-public physical training and sport establishments shall be decided by their boards of management for the following: - Supplementing to the operating capital of the establishments; - Upgrading the material bases. - Rewards and welfare for laborers in the establishments and subjects directly cooperating with the establishments; - Distribution of incomes from the capital contributed by the State, collectives and individuals; For profits earned from the State-contributed capital, which are allowed to be kept at the establishments for investment in upgrading their material bases and, at the same time, accounted them as an increase in the State-contributed capital. 3.2. For people-founded establishments: The people-founded physical training and sport establishments shall apply the financial management regime of the semi-public establishments to organization of their financial management. Annually, the boards of management shall approve the estimates of revenues and expenditures and set the proportions of regular expenditures and investment expenditures; the proportions of expenditures for people and activities; determine the rate of interests to be paid to capital-contributing organizations and individuals in proportion with their contributed capital amounts. The people-founded physical training and sport establishments shall make quarterly and annual settlement reports on the situation of revenues and expenditures, the situation of capital and assets increase and decrease according to current regulations, which must be approved by their boards of management. 3.3. For private establishments: The private establishments shall take initiative in organizing their activities and be responsible before law for their financial and other activities. 3.4. Financial settlement at the dissolved or bankrupt establishments: When a non-public physical training and sport establishment declares bankrupt or is dissolved, the financial settlement shall be effected according to the following priority order: - Expenses prescribed by law for settling matters related to the bankruptcy or dissolution of the establishment. - Unpaid salaries, severance allowances and social insurance as prescribed by law and other benefits specified by the collective labor agreements and signed labor contracts. - Tax arrears. - Debts to creditors on the list of creditors: + If the value of the remaining assets of the establishment is sufficient to pay all debts to creditors, each creditor shall be paid his/her debt in full. + If the value of the remaining assets of the establishment is insufficient to pay all debts to creditors, each creditor shall be paid only part of his/her debt according to the corresponding ratio. - The remainder, if any, of the value of the remaining assets of the establishment, after payment to all debts of creditors, shall belong to: + The establishment’s owner, if it is a private establishment. + The establishment’s members (including the State budget), if it is a semi-public or people-founded establishment. Part III IMPLEMENTATION PROVISION This Circular takes effect 15 days after its signing. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance and the Commission for Physical Training and Sports for consideration, appropriate amendment and supplement. For the Minister of Finance Vice Minister NGUYEN THI KIM NGAN For the Minister-Director of the Commission for Physical Training and Sports Deputy Director LUONG QUOC DUNG