Strict enforcement on Tobacco Control Law from May 1, 2013
Wednesday, 28 Jun 2017
TOBACCO CONTROL FUND
 
THE PRIME MINISTER OF GOVERNMENT
 

No: 47/2013/QĐ-TTg
 
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
 
Ha Noi,  29  July 2013
 
DECISION
on the establishment and approval of the regulations for organization and operation of the Fund for Prevention and Control of Tobacco Harms
 
 
THE PRIME MINISTER
 
Pursuant to the Law on Organization of the Government dated December 25th 2001;
Pursuant to the  Law on Prevention and Control of tobacco harms No 09/2012/QH13 dated June 18 2012;
At the proposal of the Minister of Finance;
The Prime Minister ratifies the Decision on the establishment and approval of the regulations for organizations and operation of the Fund for Prevention and Control of Tobacco Harms.
 
Article 1. Establishing the Fund on Prevention and Control of tobacco harms:
1. The Fund for Prevention and control of tobacco harms (there after called the Fund) is established following the Article 28 of the Law on Prevention and Control of tobacco harms
 
Article 2: Regulations for organizations and operation of the Fund
Regulations for organizations and operation of the Fund is approved and attached by this Decision
 
Article 3: Sources of funding and principles for the use of the Fund:
  1. The Fund is established from the following financial resources:
a) Compulsory contribution from tobacco manufacturers and importers as regulated in Point a, Clause 1, Article 30 of the  Law on Prevention and Control of tobacco harms
b) Voluntary contribution from domestic and international organizations and individuals;
c) Interest from bank savings and government bonds;
d) Sources from the Fund’s activities specified in Clause 2, Article 29 the Law on Prevention and Control of tobacco harms (if any);
đ) Other legal sources of fund (if any).
The Fund for Prevention and Control of tobacco harms is nontaxable to Value added tax and Corporation income tax for the sources specified in Point a, b, c, and d of this Clause.
2. Principles for the use of the Fund for Prevention and Control of tobacco harms:
The fund is used only for supporting activities specified in Clause 2, Article 30 of the Law on Prevention and Control of tobacco harms
  1. Administrative cost of the Fund:
The total administrative cost of the Fund is allocated from the Fund budget as following roadmap:
  1. Not exceed by 5% of total amount of compulsory contribution to the Fund since 1 May 2013.
  2. Not exceed by 4% of total amount of compulsory contribution to the Fund since 1 May 2016.
  3. Not exceed by 3% of total amount of compulsory contribution to the Fund since 1 May 2019.
  1.  Approval for the annual revenue, expenditures and disbursement of the Fund:
  1. The Fund’s Management Council approve the annual plan for revenue, expenditures and disbursement of the Fund;
  2. Based on the Council-approved annual plan for revenue, expenditures and disbursement of the Fund, The Chairman of Management Council ratify the annual plan for revenue, expenditures and disbursement of the Fund.
 
Article 4. Calculation base, calculation method, and management, collection of compulsory contribution from tobacco manufacturers and importers.
  1. Calculation base for compulsory contribution
Calculation base for the compulsory contribution is tax-based prices for Excise tax for tobacco and percentage of the excise. Of which:
  1. Tax-based prices for Excise tax calculation is regulated as in the related regulations on the Excise tax. 
b) The percentage of the compulsory contribution is defined as following: 1.0% from May 1st 2013; 1.5% from 01/5/2016 on ward; and 2.0% from 01/5/2019.
2. Calculation method:
The compulsory contribution equals Tax-based prices for Excise tax multiplied by the percentage of the contribution rate.
3. Management and collection of the compulsory contribution
a)  Tobacco manufacturers and importers calculate and pay the compulsory contribution directly to the Fund’s account at the same time when they are registering and paying the Excise tax.
b) Time for registering, paying the compulsory contribution is defined according to the time for registering, paying the Excise tax. The Ministry of Finance regulates the form of registering, paying the compulsory contribution
4. Violations in collecting, paying management of the compulsory contribution as listed below shall be subjected to fines as regulated in the respective regulations for handling of administrative violations of the health sector:
a)  Violations in compulsory contribution formalities/procedures
b)  Being late in paying the compulsory contribution
c)  Incorrectly filing/calculating the compulsory contribution leads to lower payment liability
d)  Commit evasion, fraud in the compulsory contribution.
 
Article 5. State management of the Fund
  1. The Ministry of Health takes responsibility for the state management of the Fund.
Annually, the Ministry of Health takes a prime responsibility to make the report on the management, use and activities of the Fund.
  1. The Ministry of Finance takes responsibility for guiding the financial management and accounting procedures; mechanism for collecting and accounting the compulsory contributions. 
 
Article 6. Enforcement
1. This Decision comes into effects since 15 September 2013.
2. The Ministers, Head of ministerial- level agencies, Heads of agencies belonged to the Government, Chairman of municipality and provincial-level People’s Committees, and other relevant organizations, individuals shall implement this Decision./
 
 Copies to:
- Secretariat of the Communist party of VIetnam;
- The Prime Minister, Deputy Prime Ministers;
- Ministries, Ministerial-leval agencies, Government-attached agencies;
- The People’s Councils, the People’s committees of municipalities and provinces;
- The office and Divisions of the Communist party of Vietnam;
- The Government’s office;
- The Ethnic council and Committees of the National Assembly;
- The National Assembly’s office;
- The People’s supreme court;
- Theo people’s supreme procuracy;
- The national financial supervisory commission;               
- State Audit office;
- The central committee of the Vietnamese Fatherland Front;
- Central Office of Unions;
- The Prime Minister’s Office: BTCN, Divisions, Government Web Portal, other Departments, Department-level agencies, Newspaper;
-  Archieved, KTTH (3b), XH
           The PRIME MINISTER






                  Nguyen Tan Dung
 
 
SOCIALIST RESPUBLIC OF VIETNAM
Independance- Freedom- Happiness
 
 
REGULATIONS ON ORGANIZATION AND OPERATION OF THE FUND FOR PREVENTION AND CONTROL OF TOBACCO HARMS
 ( Issuance by the Decision No 47/2013/QD-TTg
Dated on 29 July 2013 by the Prime Minister)
 
Chapter I
GENERAL REGULATIONS
 
Article 1. Legal status
1.  The Fund for Prevention and control of tobacco harms (there after called the Fund) is the State financial organization directly under Ministry of Health, and under state control of Ministry of Finance in term of finance.
2. The Fund is has legal responsibility, charter capital, its own balance sheet, seal, is allowed to open account in State Treasury, domestic and foreign banks in accordance with the Law.
 
Article 2. Name, head office and seal
1. Name of the Fund
a) Vietnamese Name: Quỹ phòng, chống tác hại của thuốc lá;
b) International Name: Vietnam Tobacco Control Fund (VNTCF).
2. Head Office: in Hanoi.
3. The seal is carved in the regulated form by the Ministry of Public Security, and registered to the relevant authority of public security before using.
 
Article 3. Functions of the Fund
The Fund shall operate for the non-profit purpose with the functions to mobilize, coordinate and provide the financial resources for the activities of prevention and control of tobacco harms nationwide.
   Article 4. Responsibilities of the Fund
The Fund shall assume the responsibilities for supporting the activities as regulated in the Article 29 of the Law on prevention and control of tobacco harms, in details:
  1. Communication on the tobacco harms and the prevention and control of tobacco harms suitable for each target group;
  2. Building and developing the pilot models of smoke free communities, agencies and developing, widely expanding the effective models;
  3. Organizing community based campaigns and initiatives on prevention and control of tobacco harms, providing consultancy on organization of separate smoking areas in public places.
  4. Organizing for tobacco use cessation.
  5. Building pilot models of community based tobacco use cessation and developing and widely expanding effective models.
  6. Conducting research to provide evidence for the prevention and control of tobacco harms.
  7. Developing, supporting and building capacity for the network of collaborators on prevention and control of tobacco harms
  8. Developing contents and introducing education about tobacco harms and prevention and control of tobacco harms into the educational programs suitable to each educational level.
  9. Applying measures to help tobacco growers, tobacco material processors and tobacco manufacturing workers change their occupation
  10. Taking other responsibilities in accordance with the law.
 
          Article 5. Rights of the Fund
  1. Receive the financial support as regulated in the Clause 1, Article 30 of the Law on prevention and control of tobacco harms.
2. Organizing for assessment, approval for the norm, timeline, forms of financial support and signing the grant contract with relevant agencies to implement its responsibilities as regulated in the Article 4 of this regulation.
3.  Periodical and unscheduled inspection to the entities receiving financial support from the Fund to carry out the activities, missions on prevention and control of tobacco harms.
4.  Suspending or stopping its financial support to entities that misuse the Fund, violate contracted agreement with the Fund
5. Allowed to invite, recruit the specialists from national and international agencies, organizations to take part in the activities on prevention and control of tobacco harms or to collaborate with relevant organizations, individuals to carry out the activities on prevention and control of tobacco harms
6. Refuse to respond to inquiries of any organizations or individuals in term of providing information and other Fund’s resources if the inquiries are not lawful or not in accordane with the regulations on organization and operation of the Fund.
7. Allowed to establish its direct relationship with domestic and international organizations and individuals to call for, attract and receive sponsors or mobilization of additional financial resources for the Fund.
8. Allowed to send officials and employees of the Fund abroad for business, studying, exchange experiences, or conducting survey on prevention and control of tobacco harms in accordance with the law regulations.
9. Entitled to receive salary, reward and welfare as regulated in the Article 32 of this regulation on organization and operation of the Fund.
10. Other rights in accordance with laws and regulations
 
Article 6. Activities of Communist Party and political- social organizations within the Fund
          1. Organization of the Communist Party of Vietnam within the Fund operates under the Constitution of the Socialist Republic of Vietnam, and the provisions of the Party’s Charter.
          2. The political and social organization within the Fund operates under the framework of the Constitution of the Socialist Republic of Vietnam and its charter of organization.
 
Chapter II
MANPOWER AND OPERATIONAL STRUCTURE
 
Article 7.  Manpower and operational structure:
1. The organiation structure of the Fund is consisted of 
a) Inter ministerial Management Council;  
b) Board of Control;
c) Board of Consultancy;
d) Executive Board;
  1. The Fund is established on the basis of Vietnam Steering Committee on Smoking and Health (VINACOSH) and further consolidated in accordance with the regulations on organization and operation of the Fund.
 
Section 1
Inter ministerial Management Council;  
 
Article 8. Organization of Inter ministerial Management Council (Management Council)
The Management Council has a Chairman, a Vice Chairman and its members.
1. Management Council included:
a) The Chairman is the Minister of Health;
b) Vice Chairman is the leader of Ministry of Finance.
c) Its members are: 
- A Representative for the Ministry of Health leaders - Standing member
- A Representative of the Ministry of Education and Training leader
- A Representatives of the Ministry of Trade and Industry leader
- A Representative of the Ministry of Information and Communication leader
- A Representatives of the Ministry of Culture- Sports and Tourism leader
- A Representative of the Vietnam General Confederation of Labors
- and the Director of The Fund.
2. The Chairman of Management Council takes decision on assignment, re-assignment and dismission of the Vice Chairman and its member.
3.  The term of Vice Chairman and member of Mmanagement Council is 5 years and might be reappointed.
4. Members of the Management Council may be dismissed in the following cases:
a) Being sentenced by a judgment or legal decision ;
b) Insufficient capacity and qualifications for the assigned work, lost their civil act capacity or limited capacity for civil acts;
c) Abusing positions and powers for personal profit;
d) Making the Fund’s losses;
đ) Being violated the regulations on organization and operation of the Fund.  
5. Members of the Management Council may be replaced in the following cases:
a)  Self - resignation and being approved by the relevant authority;  
b) Being decided to taking another position, assignment by relevant authority;
c) Being dismissed under the Article 4 of regulations on organization and operation of the Fund.  
 
Article 9. Functions and responsibilities of the Management Council
 
1. Approve the development strategy, prioritized activities and criteria for selection of activities which is financially supported by the Fund in each of period and approve other relevant documents.   
2. Approve the annual plan of activity and budget allocation of the Fund.   
3. Provide comments on the operational regulations of the Board of Consultancy and Board of Controllers before final approval by the Chairman of Management Council; Approve the plan of activity of the Board of Controller.
4. Approve the report of the Board of Controller on the Fund’s activity inspection and supervision.
5. Approve the annual activity report, the financial report, and the plan of revenue, expenditure and disbursement of the Fund.
6. Consider and propose the adjustment and supplementation of the regulations on the Fund’s organization and operation if required.
7. Manage the manpower structure and seal of the Fund within its regulated responsibilities and authority that stated in the regulations on the Fund’s organization and operation.
8. The member of the Fund’s Management Council are working part-time (concurrently with their curent job in the respective ministries) and receive salary, bosus, compensation as existing State regulations.
9. Implementing other rights and authorities in accordance with the existing regulations.
 
Article 10. Chairman of Management Council
The Chairman of Management Council assume the responsibilities and authorities as followings:
1. Organize the operation of Management Council, assign the functions of all Management Council’s members.  
2. On behalf of the Management Council to issue the resolutions, decision and relevant documents within the authority of Management Council in accordance with the regulations on the Fund’s organization and operation and existing relevant regulations.
3. Convene, preside over meetings of the Management Council, and organize consultation with other members, assign members to prepare the content for the meetings. 
4. Written authorization for a member of Management Council to perform some tasks and authorities belonged to the Chairman of the Management Council when necessary.
5. Make decision on the assignment, re-assignment and dismissal of the Head of the Board of Controller and Head of the Board of Consultancy and other members of these Boards.
6. Make decision on the establishment and dissolve of the Fund’s branch office (if neceaasry) and approval of regulations on organization and operation of the branch office.
 7. Make decision on the number of staffs and their working position at the proposal of the Director of the Fund.
8. Approve the annual plan of revenue, expenditure and disbursement of the Fund.
 
Article 11. Vice Chairman of the Management Council
The Vice Chairman of the Management Council assits the Chairman to take the following tasks and authorities:
1. Implement the tasks as assigend or authorized by the Chairman of Management Council and being responsible for authorized work to the Chairman and state regulations.  
2. Attend to the meetings by the Management Council and provide comments on the relevant issues he/she is in charge.
 
Article 12. Member of the Management Council
 
1. Implement the tasks as assigned or authorized by the Chairman of Management Council and being responsible for their authorized work to the Chaiman and state regulations.
2. Attending to the meetings by the Management Council to vote for the resolutions and decisions of the Management Council.
 
 
Article 13.  Working mechanism of the Management Council  
1. The Management Council organize the semi-annual meetings to review and make decision on the issues belonged to its responsibilities and authorities.
The Management Council might organize the unscheduled meetings at the proposal of its members or the Director of the Fund.
2. The Chairman of Management Council shall convene and preside over the meetings of the Management Council. In case of absence, the Chairman could authorize to the Vice Chairman to convene and preside over the meetings.
The official letter of invitation shall be sent to the member of Management Council and relevant parties at least three days before the meetings and attached by the relevant materials on time, place of meeting, programs and issues for discussion. 
3. The meetings of the Council shall be considered valid in the presence of at least two thirds of the members of the Management Council. The member of Management Council must not exceed 02 absences in consecutive meetings. The meeting of the Council shall be recorded in writing, be signed by the chair person and sealed. Minutes of meetings of the Management Council are regarded as a basis for issuing resolutions, decisions and other documents of the Council.
4. Resolutions and decisions of the Management Council might be approved by more than 50% of the total number of members of the Management Board. For members absent from the meeting of the Management Council will send their votes to vote for the resolutions and decisions of the Management Council. Wheen voting is split on equal votes; the final decision belongs to the Chairman of the Management Board or the person who authorized to chair in the meeting.
5. The Management Council could invite the representatives from relevant agencies and organizations to attend to the meetings if necessary. These attendants have the rights to speak, but not to vote. They are also responsible for keeping the confidentiality of information in the meeting under the regulations of the Fund and existing regulations.
6. The resolutions of the Management Council are obligatory for compliance and the Director of the Fund assume the tasks for this guidance and organizing for implementation.
7 The members of the Management Board are responsible for keeping the confidentiality of information under the regulations of the Fund regardless of their change of other working position. 
8. The operation expenses of the Management Council and allowance for its members are recorded as operation expenses of the Fund. The Fund’s Office is responsible for assisting the operation of Management Council.
 
Section 2.
EXECUTIVE BOARD
 
Article 14. Director of the Fund  
1. Legal status: The Director of the Fund is the legal representative for the Fund, and is the account holder of the Fund. The Director is appointed and dismissed by the Chairman of the Management Council in accordance with the laws and regulations. 
2. Task and authorities of the Director of the Fund:
a) Organize and operate the Fund’s activities in accordance with the regulations on organization and operation of the Fund; be responsible for the Fund operation to the Management Council and the Chairman of Management Council;
b) Organize the development and submit the Fund’s development strategy, the annual activity plan and budget allocation to the Management Council.   
c) Organize the development of the prioritized activities and criteria for selection of activities to be financial supported by the Fund in each period and submit to the Management Council for approval.
d) Develop the Operation mechanism of the Board of Consultancy and Board of Controllers, and develop the activity plan of the Board of Controllers. Submit these to the Management Council for approval; 
đ) Make decision on the approval of amount of fund and time allocated to implement the activities based on the annual activity plan approved by the Management Council;
e) Signing contract with the relevant organization and individuals;
g) Periodically report on the Fund’s activity results to the Management Council and relevant authorities;  
h) Hire the independent audit unit to annually audit the Fund’s activities;
i)  Propose the assignment of the Vice Director of the Fund and the Chief Accountant to the Minister of Health;
k) Make decision on the assignment, re- assignment and dismissal of the head of relevant bodies/sections of the Fund.
l) Make decisions on the recruitment, labor arrangement in accordance with the requirements and responsibilities of the Fund, laws and regulations; propose to the Chairman of Management Council to decide on the number of staffs and their working position.
m) Issue legal documents in term of
-  Procedures for the Fund’s operation; procedures for internal inspection and supervision in accordance with the law;
- Salary, bonus and welfare for staffs under the regulations for organization and operation of the Fund and existing regulations; 
n) Written authorization to the Vice Directors of the Fund to take the tasks and authorities of the Director of the Fund in accordance with the regulations for organization and operation of the Fund
o) Give award or disciplines to the  Fund’s units or individuals in accordance with the regulations for organization and operation of the Fund
p) Take another tasks and authorities under the existing regulations
 
Article 15. Vice Director  
1. There must be no more than two Vice Directors of the Fund who are assigned, re- assigned or dismissed by the Minister of Health at the proposal of the Director of the Fund. In which, there is 01 (one) standing Vice Director who is working full-time. 
2. The Vice Director assists the Director of the Fund in managing and operating the tasks, fucntions as assigned and authorized by the Director of the Fund and be responsible for its assignment and authorization to the Director of the Fund.  
 
Article 16. Chief Accountant
1. The Chief Accountant is assigned, reassigned and dismissed by the Minister of Health at the proposal of the Director of the Fund.
2.  The Chief Accountat assists the Director of the Fund in organizing and implementing the financial, accounting and statistics work in accordance with the law regulations.
3. Responsibilities and authorities:
a) Organize and manage the operation of accounting unit;
b) Coordinate in development and implementation of the annual financial plan under the direction of the Director of the Fund;
c) Regular inspect, supervise, monitor the compliance on the existing financial, asset, accounting regulations in accordance with law and regulations;
d) Control the compliance with the economic policy, financial standards, existing cost norms and obligations for the payment of budget revenues (if any), the management of cash and financial discipline;
đ) Review and inspect the financial documents incurred during each month;
e) Implement and inspect the acquisition and allocation of assets, materials, tools and instruments for the operation of the Fund.
          g) Prepare of accounting records and financial statements of the Fund in accordance with the law.
h) Organize for storage and archival of documents, books and other documents relating to the accounting and finance of the Fund.
          i) Have right to request relevant units of the Fund to comply with the Fund's financial and accounting principles, financial management regulations of the Fund.
          k) Perform other duties as assigned by the Director of the Fund.
 
Article 17. The divisions and units under the Executive Board of the Fund.
  1. The followed divisions and units are under the Executive Board of the Fund:
a) Fund’s office;  
b) Planning and Finance Division;
          c) Technical Division
d) Monitoring and Evaluation Division;
đ) Center for tobacco cessation consultancy and community support;
2. Based on the actual situation, the Minister of Health shall decide the establishment of the divisions/units under the Executive Board at the proposal of the Director of the Fund and with the concensus of the the Management Council.
3. The Minister of Health shall issue the regulations on the fucntions, tasks and authorities of the relevant divisions and units under the Executive Board of the Fund.
 
 
Unit 3.
BOARD OF CONTROLLERS
 
Article 18. Organization of the Board of Controllers
1. Board of Controller is the body belonged to the Management Council of the Fund that is established by the Chairman of the Management Council. There is no more than 05 (five) members who are the specialists on tobacco control, legal, health and financial issues without previous convictions on charges of related economic activities according to law. There are at least three out of five members working full-time in the Board of Controllers.
2. The Head of Board of Controllers is working par-time concurrently with their other job. The Head is assigned, reassigned, dismissed by the Chairman of the Management Council. The other  members are assigned, reassigned, dismissed by the Chairman of the Management Council at the proposal of the Head of Controllers. 
 
Article 19. Tasks and authorities of the Board of Controller
 1. Tasks and authorities of the Board of Controller:
a) Supervising the compliance on State resolution, policy, regulations and the resolution of the Fund’s Management Council;
b) Supervising the financial activities, monitoring and supervising the compliance for the disbursement regulations, activities of the internal monitoring and supervision system of the Fund in quarterly, annually period or ad hoc if nescessary. The Board of Controller assumes responsibiliy for reporting the results of financial monitoring and supervision of the Fund to the Management Board;
c) Being allowed to use the internal monitoring and supervision system of the Fund to fullfill its tasks; 
d) Implementing the other tasks and authorities assigned by the Fund’s Management Council;  
2. The regulations for the Fund’s Board of Controller operation is issued by the Chairman of the Fund’s Mangement Council.
3.  The operation expenses of the Fund’s Board of Controller  are recorded as operation expenses of the Fund.
 
 
Unit 4.
BOARD OF CONSULTANCY
 
Article 20. Organization of the board of consultancy
1. The Board of Consultancy is established by the Chairman of the Fund’s Management Council with its members working as pluralism.
2. The Head of the Board of Consultancy as the leader of a department level belonged to Ministry of Health who is assigned, reassigned and dismissed by the Chairman of the Management Council.
3. There is not exceed of 09 (nine) members who are the specialists on tobacco control, financial, trade and industry, informationand communication, cultural- sports and tourism issues. They are nominated by the relevant departmetns and sectors.
  1. The term of the Boad of Consultancy is 05 years and can be reappointed.
 
Article 21. Tasks and authorities of the Board of Consultancy
1 The Board of Consultancy is a body of advisors for the Fund’s Management Board in developing the development strategy and the tobacco control activities to be supported by the Fund.
2. The regulations of operation of the Board of Consultancy will be issued by the Chairman of Management Council after having the agreement of Management Council’s members.
3. The operation expenses of the Fund’s Board of Consultancy are recorded as operation expenses of the Fund.
4. Assessment for the conditions and grants supported by the Fund.
 
Chapter III
FUND’S ACTIVITIES
 
Article 22. Conditions for receiving the grant of Fund
1. Individuals and organziations are proposed for receiving the grant by the Fund  for implementing the activities of prevention and control of tobacco harms in Vietnam as regulated in the Article 4 of this regulations for the Fund’s organization and operation.
2. Having the documentation for the grant’s proposal as regulated form.
3. Having the well capacity for implementing the activities as proposed for the grant.
4. Do not receive any direct or indirect sponsorship of the tobacco manufacturing and business enterprises.
 
     Article 23. Amount of grant and procedures for receiving the grant
  1.   The amount of grant is decided by the Director of the Fund based on the activity plan and budget allocation which is approved by the Fund’s Management Council in accordance with the ccharacteristics and density of the activity received the grant of the Fund.
  2. The procedures and documentation for proposing the grant would be issued by the Director of the Fund in accordance with the procedures for professional operation.
  3. The commitment for taking the grant and the usage of received budget are made by the signed contract between the Director of the Fund with the organizations and individuals. The signed contract is issued by the Director of the Fund.
  4. Director of the Fund decide the grant within his/her authority as approved by the Fund’s Management Council. In case of the grant beyond the authority of the Director of the Fund, it would be decided by the Fund’s Management Council at the proposal of the Director of the Fund.  
 
Article 24. Monitoring and supervision for usage of the grant
1. The Fund takes responsibility in periodical monitoring and supervising the activitiy results under its grant supported to ensure that its implementation is undertaken in accordance with the commitment in signed contract.
2. The monitoring, supervising and sactions to any individuals and organizations who received the grant of the Fund is taken as regulated in the Regulations for Fund’s professtional operation and relevant state regulations.   
 
Chapter IV
FINANICAL AND ACCOUNTING REGULATIONS OF THE FUND
 
          Article 26. Expenditure items of the Fund
  1. The Fund expenses for the activities as regulated in the Article 4 of this Regulations on the Fund’s organization and operation.
  2. The administrative expenditure for the Fund’s operation includes
          a) The Payments for individuals: Salaries, wages, allowances, contributions by salary, bonuses, collective welfare and other payments to individuals as prescribed;
          b) Payments to public services, rental costs, cost of office supplies, information, communication, conference expenses, per diem domestic and international business visit, cost of uniform, frequent repairs of fixed assets of the Fund serve
          c) Office rental, purchase of assets, equipment, facilities, materials for activities;
          d) Payment of annuities to international organizations;
 
 
đ) Another costs for the operational management of the Fund in accordance with the state regulations.  
3. The unused budget is reallocated as carry- over budget in the next year.
 
Article 26. Financial procedures  
1. Annually, the Fund develop the activity plan as regulated in the Article 4 of this regulations on the Fund’s organization and operation, plan of revenue, plan of expenditure as prescribed in the Article 25 which is attached by the detail justification and financial report to the Ministry of Health and the Ministry of Finance.  
2. The Chairman of the Fund’s Managemetn Council and the Director of the Fund assume responsibility for Fund’s compliance of financial regulations. 3. The financial procedure is guided by the Ministry of Finance.
 
Article 27. Accounting procedures
1. The Fund is an independence accounting organization
2. The result of financial performance of the Fund is the difference of revenue and its expenditure that is identified between total revenue minus total cost incurred during the year.
3. The Fund's fiscal year begins on 01 January and ends on December 31 of the calendar year.
4. The accounting procedure is guided by the Ministry of Finance.
 
Article 28. Finanial report and approval for financial report
1. The periodical financial report, financial statistic performance and technical performance report are undertaken under the regulations of the Ministry of Finance.
2. In the end of fiscal year, the Fund shall make the financial performance report. This report is developed by the accounting section of the Fund which is commented by the Board of Controller, submitted for approval by the Fund’s Management Council and approved by the Chairman of the Fund’s Management Council.  
3. The Director of the Fund takes responsibility for the accuracy and realibity of the report.
 
Article 29. Audit  
1. The Fund shall organize for internal audit and annually recruit the independent audit service in accordance with the law.
2. The audit results shall be timely report to the Director of the Fund, Board of Controller and Management Council.
 
          Article 30. Setting up the reward fund, welfare fund
          1. Fund is established reward fund, welfare fund from the difference of its revenue and expenditure.   The specific norms are guided by the Ministry of Finance.
          2. The purpose of the reward fund and welfare fund:
          a) Bonus to be used for year-end and regular bonus for staff, officers of the Fund under the regulations of Clause 1 of this Article 34, the individual and organizations with outstanding contributions to the effective Fund operation. The award is decided by the Chairman of the Fund’s Management Council.
         
          b) The welfare fund is used for the construction or repair of public welfare of the Fund, expenditures for sport, culture, public welfare of staffs and officers of the Fund, frequent or ad hoc allowance for officer living in difficult condition, contribution to the social welfare spending and other welfare activities. The Director of the Fund issue the internal expenditure regulations, the usage of welfare fund for further management and implementation at the proposal of the Executive Committee of the Fund’ Labor Union.
 
Chapter V
LABOR AND SALARY
 
Article 31. Staff and staff recruitment
1. The staff recruitment, use, termination of labor contracts is in accordance with the Code of Law on Labor and the employment contract is made by the Director of the Fund (or the authorized person by the Manager) with the staff.
2. The Director of the Fund has the right to terminate the employment contract in accordance with the activity requirements of the Fund in term of the number of staffs, working position that decided by the Chairman of the Management Council and the existing regulations.

          3. The Fund is recruited by the well capable staff that is able to fulfill the requirements of work. The criterion of recruitment for each kind of position is decided by the Director of the Fund when required.
4. The Director of the Fund assume responsible for developing and issuing the regulations on recruitment and training in accordance with the actual requirements of the Funds and existing regulations.
 
Article 32. Salary  
1. Salaries and allowances, bonuses for staffs are paid based on their productivity, quality and efficiency of work that is accordance with the state regulations on salary and wages.
2. The salary adjustment could be co efficiently increased but the total income of the year for the staff shall not be exceeding three times higher than the amount of annual salary of their working position as the state regulations.
3. The Director of the Fund shall assume responsibility for organization of development and issuing the regulations of salary in accordance with the provisions of law and regulations of Clause 1, 2 of this Article.
 
          Article 33. Benefits and responsibilities of staffs
          1. Benefits of workers:
          a) To be entitled to benefits as the labor contracts, the employment contract and the provisions of the Labor Law;
          b) To be received the benefits as the regulations for social insurance, health insurance as prescribed by law;
          c) To be participated in the domestic and oversea training course, study, visit as required under the assignment of the Director of the Fund and in accordance with the provisions of law.
          2. Responsibilities of staffs:
           a) Full comply with the full agreement in the signed contract of labor;
           b) Fully comply with the labor regulations, discipline of the Fund and current regulations.
 
Article 34. Reward and handling violations
          1. Organizations and individuals with outstanding achievements and contributions to the effective operation of the Fund will be proposed for reward or proposed to be rewarded by the relevant authority accordance with the laws and regulations of the Fund;
          2. Handling of violations:
         
          a) Officer, staffs of the Fund who violated the provisions of the Fund according to the nature and seriousness of the violation will be handled in accordance with the laws and regulations of the Fund;
         
          b) Organizations and individuals who received the support from the Fund will be suspended their grant, cancelled contracts and proposed for handling by the competent authorities in accordance with the state regulations and regulations of the Fund.
 
Chapter VI
INFORMATION PROCEDURES AND INFORMATION
CONFIDENTIALTY OF THE FUND
 
Article 35. Information exchange  
The Fund is allowed to exchange the informatin of its activities with the national and international organziation and individuals in accordance with the regulations of the information exchange and information confidentiality.
 
Article 36. Information confidentiality
          1. Officials, staff and employees of the Fund and the relevant person must not disclose confidential information about the activities of the Fund in accordance with current legislation.

          2. The Fund has the right to refuse the request of organizations and individuals to provide information relating to the Fund's operations, unless otherwise required by the State agency authorized under the law.
 
Chapter VII
IMPLEMENTING PROVISIONS
 
Article 37. Adjustment and supplementation of the regulations of the Fund’s organization and operation
The supplementation and adjustment of the regulations for the Fund’s organization and operation is proposed by the Fund’s Management Council and report to the Minister of Health for approval by the Prime Minister.

Article 38. Effect  
1. The regulations for the Fund’s organization and operation is accordance with the Law on prevention and control of tobacco harms and relevant regulations.  
2. The Chairman of the Fund’s Management Council, its members and Director of the Fund take responsibility for implementing these regulations ./.
 
        PRIME MINISTER
       SIGNED
  
 
          Nguyen Tan Dung
 
 
Print pageSend to friend Share on facebook  Share on twitterCommentView comments
Thiết kế web: OnIP™