The left bank of the Chu River upstream of Van Ha Bridge is paved to ensure flood response.
PCTT Fund - an essential resource for disaster response
The Disaster Prevention and Control Fund is an important resource for disaster prevention and control and search and rescue work; at the same time, this is also an important solution to mobilize social resources to promptly respond to and overcome the consequences caused by natural disasters, contributing to stabilizing people's lives and sustainable socio -economic development.
Pursuant to Decree No. 78/2021/ND-CP dated August 1, 2021 of the Government on the establishment and management of the PCTT Fund, in order to enhance the effectiveness of fund collection in the area, on May 30, 2025, the Chairman of Thanh Hoa Provincial People's Committee issued Decision No. 1685/QD-UBND approving the plan to collect and pay the PCTT Fund in 2025, with the total approved collection and payment of VND 80,377,233,000 (including the retained funds at district and commune levels). In which: Provincial departments, branches, sectors, units and organizations: VND 777,298,000; districts, towns and cities: VND 27,431,038,602; armed forces units: VND 327,250,000; Domestic and foreign economic organizations managed by the Provincial Tax Department (enterprises): 48,720,383,000 VND. Remaining funds at the district level in 2024: 2,821,263,321 VND. Deposit interest: 300,000,000 VND.
Subjects and fund contribution levels
- For domestic and foreign economic organizations (collectively referred to as enterprises) located in the province: The mandatory annual contribution level is 0.02% of the total value of existing assets according to the financial report prepared on December 31 of each year of the organization reporting to the tax authority, but the minimum is 500 thousand VND, the maximum is 100 million VND and is accounted for in the organization's production and business operating expenses.
- For Vietnamese citizens from 18 years old to retirement age according to the law, annual contributions are as follows:
+ Cadres, civil servants, public employees, people receiving salaries, allowances and employees working in agencies, organizations, public service units of the Party, the State, socio -political organizations and associations receiving State budget support for operating expenses at the Central level located in the province, in the province, in the district, town, city (district level), in the commune, ward, town (commune level) and the armed forces pay one-half of the basic salary divided by the number of working days in the month.
+ Employees working under labor contracts in enterprises pay half of the regional minimum wage divided by the number of working days in a month according to the labor contract. Employees signing multiple contracts with multiple enterprises only have to pay once according to the longest contract (Decree No. 74/2024/ND-CP dated June 30, 2024 of the Government).
+ Other workers, in addition to the above-mentioned subjects, contribute 10,000 VND/person/year.
Exempted from contributions
Regarding subjects exempted from, reduced from, or temporarily suspended from contributing to the fund, the provisions of Article 13 of Decree No. 78/2021/ND-CP dated August 1, 2021 and Clause 8, Article 1 of Decree No. 63/2025/ND-CP dated March 5, 2025 of the Government are implemented, specifically:
- Subjects entitled to preferential treatment for people with revolutionary contributions according to regulations in Article 3 of Ordinance on Preferential Treatment for People with Revolutionary Contributions No. 02/2020/UBTVQH14 (Standing Committee of the 14th National Assembly) dated December 9, 2020.
- Social protection beneficiaries who are receiving monthly social allowances; beneficiaries receiving emergency social assistance according to the provisions of law on social assistance regimes for social protection beneficiaries; beneficiaries specified in Point c, Clause 3, Article 12 of this Decree who are 60 years of age or older.
- Non-commissioned officers and soldiers serving for a limited period in the armed forces who are receiving living allowance.
- Students studying full-time and long-term at universities, colleges, intermediate schools, and vocational schools.
- People with disabilities or those with reduced working capacity of 21% or more, people with serious illnesses; people with loss of civil act capacity; people with difficulty in cognition, behavior control, people with limited civil act capacity according to the provisions of civil law.
- People who are unemployed or out of work for 6 months or more in a year.
- Pregnant women; women who are nursing children under 36 months old.
- Members of poor and near-poor households; members of households suffering severe damage due to natural disasters, epidemics, fires, accidents; members of households in extremely disadvantaged communes in coastal areas, islands, communes in region III, extremely disadvantaged villages in ethnic minority and mountainous areas; ethnic minority people living in communes in region III, region II, region I in ethnic minority and mountainous areas according to the decision of the Prime Minister, the decision of the Ethnic Committee and other relevant legal documents.
- The cooperative has no source of income.
- Domestic and foreign economic organizations in the area that suffer damage to assets, factories, and equipment caused by natural disasters during the year when they have to repair or purchase with a value greater than two-tenths (0.02%) of the total value of the organization's assets or have to stop production and business for 5 consecutive days or more with confirmation from the district-level People's Committee or are exempted from corporate income tax.
Subjects eligible for reduction or suspension of contributions
Domestic and foreign economic organizations in the area that are entitled to a reduction in corporate income tax will be considered for a reduction or suspension of contributions to the provincial fund. The reduction in fund contributions corresponds to the reduction in corporate income tax announced annually by the tax authority.
Deadline for collection and payment to the fund
Provincial departments, branches, agencies, organizations, armed forces and enterprises shall collect and pay the fund for citizens of working age, cadres, civil servants, public employees and workers once before July 31, 2025; for domestic and foreign economic organizations, pay at least 50% of the amount payable before July 31, 2025, the remaining amount must be paid before November 30, 2025 (including contributions based on asset value).
For District People's Committees: Collect and pay to the fund management board's account before June 30, 2025. (In case the allocated funds are not fully used before June 30, 2025, the District People's Committee is responsible for collecting and transferring to the provincial Fund management agency's account).
Information of receiving unit: Management Board of Thanh Hoa Forest Protection, Development, Environment and Disaster Prevention Fund:
Account number: 3761.0.1114119.91049 at State Treasury region X.
Address: No. 14 Hac Thanh, Phu Son Ward, Thanh Hoa City.
Email: [email protected].
Responsibility for collecting funds of organizations and individuals
- The Chairman of the District People's Committee directs, inspects and urges the Commune People's Committee and agencies and units located in the district to collect from cadres, civil servants, public employees and workers under their management to deposit into the district's temporary account; at the same time, urges the collection of contributions from enterprises and employees in enterprises (managed by the Tax Teams under the Tax Department of Area X) to transfer to the district-level account. At the commune level, cash collection from other workers must have documents according to the form prescribed in Circular No. 70/2019/TT-BTC dated October 3, 2019 of the Minister of Finance guiding the commune budget and financial accounting regime; The Commune People's Committee proactively prints receipts to organize implementation.
Heads of provincial departments, branches, agencies, organizations, armed forces units, and central agencies located in the province shall organize the collection of salaries, allowances, and allowances from cadres, civil servants, public employees, salary and allowance recipients, and employees under their management and transfer them directly to the Fund Management Board's account opened at the State Treasury.
The head of the enterprise is responsible for contributing at a specifically determined level to the enterprise and employees in his/her enterprise, organizing the collection and transferring of the contribution amount according to the following regulations:
- For enterprises managed by Tax Teams under the Tax Department of Region X: Pay into the account of the District People's Committee or the account of the Commune People's Committee (after completing the organization of two-level local government) opened at the State Treasury.
- For enterprises directly managed by the Tax Department of Region X: Pay directly into the fund management board's account.
Violations of PCTT Fund payment
On January 6, 2022, the Government issued Decree No. 03/2022/ND-CP stipulating administrative sanctions for violations in the field of disaster prevention and control; exploitation and protection of irrigation works and dykes. In particular, violations of paying the Disaster Prevention Fund are regulated in Article 17, specifically:
- A fine from 300,000 VND to 500,000 VND for not paying the PCTT Fund under 300,000 VND;
- A fine from VND 500,000 to VND 1,000,000 for not paying the PCTT Fund from VND 300,000 to less than VND 500,000;
- A fine from VND 1,000,000 to VND 3,000,000 for not paying the PCTT Fund from VND 500,000 to less than VND 3,000,000;
- A fine from VND 3,000,000 to VND 5,000,000 for not paying the PCTT Fund from VND 3,000,000 to less than VND 5,000,000;
- A fine from VND 5,000,000 to VND 8,000,000 for not paying the PCTT Fund from VND 5,000,000 to less than VND 10,000,000;
- A fine from VND 8,000,000 to VND 12,000,000 for the act of not paying the PCTT Fund from VND 10,000,000 to less than VND 20,000,000;
- A fine from VND 12,000,000 to VND 20,000,000 for the act of not paying the PCTT Fund from VND 20,000,000 to under VND 40,000,000;
- A fine from VND 20,000,000 to VND 30,000,000 for the act of not paying the PCTT Fund from VND 40,000,000 to under VND 60,000,000;
- A fine from VND 30,000,000 to VND 40,000,000 for the act of not paying the PCTT Fund from VND 60,000,000 to less than VND 80,000,000;
- A fine from VND 40,000,000 to VND 50,000,000 for not paying the PCTT Fund from VND 80,000,000 to VND 100,000,000;
- A fine of VND 5,000,000 to VND 10,000,000 shall be imposed on domestic and foreign economic organizations that fail to provide or do not fully provide a list of plans to collect and pay the PCTT Fund of individuals under their management to competent authorities.
Remedy: Forced to close the PCTT Fund for violations in Clause 1 of this Article.
In the context of increasing climate change, sudden and severe natural disasters, proactively building financial resources from the PCTT Fund plays a key role in protecting people's lives and property. The serious, complete and timely implementation of the plan to collect and pay the fund in 2025 is the responsibility of the entire political system and the entire people, contributing to building Thanh Hoa province to develop sustainably and be safe from natural disasters.
Source: https://baothanhhoa.vn/thanh-hoa-trien-khai-ke-hoach-thu-nop-quy-phong-chong-thien-tai-nam-2025-253243.htm
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