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CIRCULAR

 GUIDANCE ON THE PROCEDURES FOR PROVISION OF FUNDING FOR EQUIPMENT OF ENVIRONMENTAL PROTECTION PROJECTS

Pursuant to Decree No.19/2015/ND-CP dated February 14, 2015 by the Government prescribing the implementation of a number of articles of the Law on Environmental Protection;

Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 by the Government prescribing the functions, duties, power and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 78/2014/QD-TTg dated December 26, 2014 by the Prime Minister on the structure and operation of Viet Nam Environmental Protection Fund;

In implementation of Document No. 8774/VPCP-KTTH dated October 14, 2016 by the Office of the Government on funding sources used to provide 10-percent funding of the total capital for equipment of environmental protection projects.

At the proposal of the Director General of the Department of Finance;

The Minister of Finance promulgates a Circular giving guidance on the procedures for provision of funding for equipment of environmental protection projects in Decree No. 19/2015/ND-CP dated February 14, 2015 by the Government prescribing the implementation of the Law on Environmental Protection.

Article 1. Scope and regulated entities

1. Scope:

This Circular guides the procedures for provision of funding for environmental protection projects that apply inventions under the protection of the government in the form of issuing the Patent for Inventions or Patent for Utility Solution (hereinafter referred to as “Projects”) as specified in Clause 3, Article 42 of Decree No. 19/2015/ND-CP dated February 14, 2015 by the Government prescribing the implementation of the Law on Environmental Protection (hereinafter referred to as “Decree No.19/2015/ND-CP”).

2. Regulated entities:

Organizations and individuals related to projects specified in Clause 1 of this Article.

Article 2. Eligible funding recipient, conditions for receiving funding, level of funding

1. Eligible funding recipient:

The project investor.

2. Conditions for receiving funding:

To be provided with funding, a project:

a) must be run in accordance with provisions in Clause 11 Appendix III, Decree No. 19/2015/ND-CP;

b) must be launched, evaluated, approved or granted the Investment Registration Certificate if one is required by law.

c) has been completed, commissioned and has a financial statement; and

d) has undergone test run and fulfills all conditions for normal operation.

3. Level of funding:

Funding shall be equal to 10% of the total capital invested in equipment of an environmental protection project according to Project Investor's finalization report which has been approved after being audited by an independent auditing company which is run according to Vietnam’s law.

Article 3. Funding body

Viet Nam Environmental Protection Fund (VEPF), affiliated to the Ministry of Natural Resources and Environment (MONRE).

Article 4. Sources of funding

State Budget for environmental protection shall cover the funding for environmental protection projects carried out annually as specified in the provisions in Section a, Clause 2, Article 7 Decision No.78/2014/QD-TTg dated December 26, 2014 by the Prime Minister on the structure and operation of VEPF (hereinafter referred to as “Decision No. 78/2014/QD-TTg”) and provisions in Section a, Clause 2 Article 5 Circular No. 132/2015/Circular-BTC dated August 28, 2015 by the Ministry of Finance guiding the financial management mechanism of VEPF (hereinafter referred to as “Circular No. 132/2015/Circular-BTC”).

Article 5. Form of Funding

Funding for a project shall be a lump-sum and non-repayable grant.

Article 6. Plan to request funding

1. The Project Investor shall submit the first application for funding, including:

a) The application form, including information on:

- The project investor;

- Project:

+ Project Name;

+ Project location;

+ Total investment;

Total value of equipment used in the project;

Commencement and completion time of the project;

Beginning and ending time of test run, when the project satisfies all conditions for normal operation.

Funding duration (year);

Requested amount of funding.

b) Approval decision or the Investment Registration Certificate, enclosed with project dossier.

c) The Patent for Inventions or Patent for Utility Solution applied in the Project (authenticated copies).

The above three documents shall be sent one time. In case of adjustments to the project, Project Investor shall submit additional documents.

2. On the basis of the first application provided for in Clause 1 of this Article of the Circular, VEPF shall follow the instructions in Section a, Clause 2, Article 7 Decision No.78/2014/QD-TTg and instructions in Section b, Clause 3, Article 17 Circular No.132/2015/TT-BTC.

Article 7. Application for funding

After the project has undergone test run, the project investor shall submit to VEPF application for funding, which consists of the following documents:

1. Document requesting funding in which the amount of funding requested is stated clearly;

2. The project’s financial statement has been made, approved and audited by an independent auditing company which is run according to Vietnam’s law. The statement shall state the list, quantity and type of equipment, standard, technical specification and the prices of the equipment.

3. Documents on the result of the test run and a document certifying that the project is suitable for the patent for invention or patent for utility solution by competent authority and that the project meets all conditions for normal operation.

Article 8. Procedures for funding provision

Within seven working days from the day of receipt of sufficient application for funding specified in Article 7 of this Circular, VEPF shall provide funding for the project.

Article 9. Rejection of applications for funding

VEPF shall reject the application for funding for a project that:

1. is not regulated by this Circular as specified in Article 1;

2. is not an eligible funding recipient specified in Clause 1 Article 2;

3. fails to satisfy conditions provided for in Clause 2 Article 2;

4. fails to submit the first application specified in Clause 1 Article 6; or

5. fails to submit the application for funding specified in Article 7.

In case the application is rejected, a written notification shall be sent to the Project Investor (The Ministry of Finance and MONRE included) which clearly states reasons for rejection and the amount of funding rejected.

Article 10. Handling the difference between funding received from State Budget and funding provided

1. In the cases where the funding provided by VEPF is lower than funding received: The remainder shall be returned to State Budget.

2. In the cases where the funding received is lower than the funding provided: VEPF shall report the cases of insufficient funding to MONRE, which will transfer them to the Ministry of Finance. Then the Ministry of Finance shall request a competent authority to consider.

3. In the cases where the funding is rejected: Total funding shall be returned to State Budget.

Article 11. Reporting

VEPF shall report to the Ministry of Finance (Department of Investment) and MONRE on the transfer of funding for Projects (Using Appendix 06 issued together with Decree No. 132/2015/TT-BTC).

Article 12. Inspection

Pursuant to Provisions in Clause 2 Article 5 Decision No.78/2014/QD-TTg, VEPF shall carry out inspection of funded projects and report to MONRE and the Ministry of Finance.

The Ministry of Finance shall conduct surprise inspections of the implementation of this Circular.

Article 13. Implementation clause

This Circular comes into effect from March 27, 2017. Difficulties arising in the process of implementation of this document should be immediately reported to the Ministry of Finance.