The Ministry of Finance has just issued Circular No. 93/2024/TT-BTC amending and supplementing a number of Articles of Circular 21/2023/TT-BTC regulating the management and use of public funds to implement the Sustainable Forestry Development Program for the 2021-2025 period.
Circular 93/2024/TT-BTC supplements regulations on "Expenses for forest protection, forest development, productivity and quality improvement, and sustainable forest management".
Accordingly, expenses for activities of protecting special-use forests, supporting livelihood development, improving the lives of people in buffer zones of special-use forests, protecting protective forests, supporting the protection of production forests which are natural forests during forest closure, zoning and promoting natural regeneration, zoning and promoting natural regeneration with additional planting, supporting the development of sustainable forest management plans and granting sustainable forest management certificates, supporting the implementation of scattered tree planting, and forest protection contracts: Implement according to the corresponding regulations in Decree No. 58/2024/ND-CP of the Government on a number of investment policies in forestry and the guidance of the Ministry of Agriculture and Rural Development stipulated in Circular 22/2024/TT-BNNPTNT stipulating a number of contents on forestry to implement the Sustainable Forestry Development Program and the National Target Program on Socio-Economic Development in Ethnic Minority and Mountainous Areas for the period 2021-2030, Phase I: from 2021 to 2025.
Initial file creation, management, inspection and acceptance costs
Circular 93/2024/TT-BTC amends and supplements Article 13 of Circular No. 21/2023/TT-BTC "Cost of initial dossier preparation, management, inspection and acceptance expenses" as follows:
Regarding the subject , the Circular clearly states:
a) For the protection of special-use forests, protective forests, and support for the protection of production forests that are natural forests during the period of forest closure: Commune-level People's Committees and budget-using units are allocated funds to provide financial support for forest protection for households, individuals, and communities.
b) For forest protection contracts: Implement according to the provisions of Clause 1, Article 19 of Decree No. 58/2024/ND-CP.
c) For natural regeneration promotion enclosures, natural regeneration promotion enclosures with additional planting: Implement according to the provisions in Clause 1, Article 6; Clause 1, Article 13, Decree No. 58/2024/ND-CP.
Expenditure contents include: Initial dossier preparation expenses, management expenses, annual inspection and acceptance expenses and do not overlap with other programs and projects. The organization of acceptance is carried out according to the provisions of Circular No. 15/2019/TT-BNNPTNT dated October 30, 2019 of the Ministry of Agriculture and Rural Development on guiding some contents of investment management of forestry works.
Expenditure level for protection of special-use forests, protection forests, and support for protection of production forests which are natural forests during forest closure: Implement according to the provisions at Point d, Clause 2, Article 5, Point e, Clause 2, Article 9 and Point d, Clause 2, Article 12 of Decree No. 58/2024/ND-CP.
Expenditure level for forest protection contracts: Implement according to the provisions at Point b, Clause 3, Article 19, Decree No. 58/2024/ND-CP.
Expenditure level for natural regeneration promotion enclosures, natural regeneration promotion enclosures with additional planting: Implement according to the provisions at Point c, Clause 2, Article 6, Clause 2, Article 10 and Clause 2, Article 13, Decree No. 58/2024/ND-CP.
Regarding funding sources , the Circular stipulates:
For forest protection contracts: From the State budget allocated to forest owners to protect special-use forests, protection forests, and production forests which are natural forests.
For the protection of special-use forests, protective forests, support for the protection of production forests which are natural forests during the period of forest closure, natural regeneration promotion, natural regeneration promotion with additional planting: From the Program's funding source allocated to units and localities annually according to the provisions of this Circular.
In addition, Circular 93/2024/TT-BTC also abolishes Articles 3, 4, 5, 6, 7, 8, 9, and 10 of Circular No. 21/2023/TT-BTC, and abolishes Clause 4, Article 16 of Circular No. 21/2023/TT-BTC.
The Circular takes effect from February 15, 2025.
Source: https://baotainguyenmoitruong.vn/sua-quy-dinh-ve-kinh-phi-thuc-hien-chuong-trinh-phat-trien-lam-nghiep-ben-vung-385534.html
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