通知 - 越南 (2020)

2

Chirffng I

QUY DINH CHUNG

Dieu 1. Pham vi dieu chinh

Thong tu nay hudng dan ve co che quan ly tai chinh doi vdi Quy Bao ve• * • f f

moi truong Viet Nam dirqc to chuc va boat dong theo Quyet dinh so

78/2014/QD-TTg ngay 26/12/2014 cua Thu tuong Chinh phu ve to chuc va boat

dong cua Quy Bao ve moi trudng Viet Nam (sau day goi tat la Quyet dinh so

78/2014/QD-TTg).

Dieu 2. Doi tuwng ap dung

1. Quy Bao ve moi tmcmg Viet Nam (sau day viet tat la Quy BVMTVN).

2. Co quan, to chuc va ca nhan co lien quan.

Dieu 3. Nguyen tac quan ly tai chinh

1. Quy BVMTVN la to chuc tai chinh nha nuoc true thuoc Bo Tai nguyen

va Moi truong, boat dong khong vi muc dich loi nhuan nhung phai bao toan von

dieu le va tu bu dap chi phi quan ly, duoc mien nop thue va cac khoan nop ng£in

sach nha nude doi vdi boat dong trong linh vuc bao ve moi trudng theo quy dinh\ f \

cua phap luat ve thue va phap luat ve ngan sach nha nude.

2. Quy BVMTVN boat dong cong khai, minh bach va binh dang theo quy

dinh cua phap luat.

3. Quy BVMTVN chiu su kiem tra, thanh tra, kiem toan ve cac boat dong

tai chinh cua Quy bdi co quan quan ly nha nude ve tai chinh va Kiem toan Nha

nude.

Dieu 4. Che do trach nhiem

Hoi dong quan ly, Ban Kiem soat, Giam doc Quy BVMTVN chiu trach

nhiem trude phap luat, trude cac co quan quan ly nha nude ve viec quan ly an

toan von va tai san cua Quy, dam bao viec su dung von dung miic dich, tiet

kiem, co hieu qua, va chap hanh cac che do quan ly tai chinh, ke toan, kiem

toan.

Chirong II

QUY DINH VE NGUON VON VA TAI SAN