The Disaster Prevention and Control Fund (DPC) is identified as an important resource for disaster prevention and control and search and rescue. At the same time, it supports response and overcoming consequences caused by natural disasters. Contributing to the DPC Fund not only demonstrates responsibility and awareness for the community but also makes an important contribution to preventing and overcoming consequences of natural disasters, search and rescue.
The emergency treatment project for landslides on the left bank of the Ma River (Hoang Dai commune, Thanh Hoa city) has been completed and put into service for flood and storm prevention.
Pursuant to Decree No. 78/2021/ND-CP dated August 1, 2021 of the Government on the establishment and management of the PCTT Fund, to strengthen the collection of the PCTT Fund of the province in a timely and effective manner, ensuring compliance with regulations, on May 30, 2024, the Chairman of the Thanh Hoa Provincial People's Committee issued Decision No. 2211 on approving the plan to collect and pay the PCTT Fund in the province in 2024, with the total approved collection and payment of the fund being 68,069,465,000 VND. In which: Provincial departments, branches, sectors, units and organizations: 861,913,636 VND; districts, towns and cities: 22,729,102,336 VND; armed forces units: 307,368,000 VND; Domestic and foreign economic organizations managed by the Provincial Tax Department (enterprises): VND 39,939,609,205. Remaining funds at the district level in 2023: VND 3,901,472,075. Deposit interest: VND 330,000,000.
Subjects and contribution levels of the PCTT Fund:
About the subjects and contribution levels:
- For domestic and foreign economic organizations (collectively referred to as enterprises) located in the province: The mandatory annual contribution 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.
- Vietnamese citizens from 18 years of age to retirement age under normal working conditions according to the provisions of the law on labor contribute as follows:
+ Cadres, civil servants, public employees, people receiving salaries, allowances and employees working in agencies, organizations, public service units of the Party, 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. 38/2022/ND-CP dated June 12, 2022).
+ 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: Implemented according to Article 13, Decree No. 78/2021/ND-CP of the Government, specifically:
- Subjects entitled to preferential treatment for people with revolutionary contributions according to regulations in Article 3 of Ordinance No. 02/2020/UBTVQH14 on preferential treatment for people with revolutionary contributions.
- Social protection beneficiaries receiving monthly social benefits.
- 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 reduced working capacity of 21% or more, people with serious illnesses or mental illnesses with certification from a hospital at district level or higher.
- People who are unemployed or out of work for 6 months or more in a year.
- Women who are nursing children under 12 months old.
- Members of poor or near-poor households; members of households in particularly disadvantaged communes in coastal areas, islands, communes in region III and particularly disadvantaged villages in ethnic minority and mountainous areas according to Government decrees, decisions of the Prime Minister and other relevant legal documents; members of households suffering serious damage due to natural disasters, epidemics, fires, and accidents.
- 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 temporary suspension of contributions to the provincial PCTT 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, district-level People's Committees, and enterprises shall collect and pay the fund for citizens of working age, cadres, civil servants, public employees, and workers once before July 31, 2024. Domestic and foreign economic organizations shall pay at least 50% of the amount payable before July 31, 2024, and the remaining amount shall be paid before November 30, 2024 (including contributions based on asset value).
Main dam of Cua Dat irrigation project (Thuong Xuan).
In 2024, it is forecasted that the weather and natural disasters will have many complicated and unusual developments, so sectors, localities and units need to identify disaster prevention and control as the top political task to minimize damage caused by natural disasters. Mobilize the entire political system and the entire population to participate in disaster prevention and control in a proactive, urgent and drastic spirit. In particular, the local disaster prevention and control fund and the collection and payment of the disaster prevention and control fund are very necessary. Proactive contributions to the disaster prevention and control fund by organizations, individuals and enterprises will actively support the work of preventing, combating and overcoming the consequences of natural disasters and improving the capacity to prevent and respond to natural disasters, contributing to promoting the socio-economic development of the province.
Information of receiving unit: Management Board of Forest Protection, Development and Disaster Prevention Fund of Thanh Hoa province:
Account number: 3761.0.9083324.91049 at Thanh Hoa Provincial State Treasury.
Address: No. 49A, Le Loi Avenue, Tan Son Ward, Thanh Hoa City.
Phone: 02373.723996.
Email: [email protected]
Article and photos: Thu Hoa
Source: https://baothanhhoa.vn/nbsp-quy-dinh-cua-phap-luat-ve-dong-gop-quy-phong-chong-thien-tai-219766.htm
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