Quyết định 09/2014/QĐ-TTg của Thủ tướng Chính phủ về nghĩa vụ tài chính của Tổ chức có nhà máy điện hạt nhân, phương thức quản lý nguồn tài chính đảm bảo chấm dứt hoạt động và tháo dỡ nhà máy điện hạt nhân

THE PRIME MINISTER

Decision No. 09/2014/QD-TTg dated January 23, 2014 of the Prime Minister promulgating financial obligations of organizations with nuclear power plants, modes of financial management to ensure operation termination and dismantlement of nuclear power plants

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the June 3, 2008 Law on Atomic Energy;

Pursuant to the Decree No. 70/2010/ND-CP dated June 22, 2010 of the Government detailing and guiding a number of articles of the law on atomic energy regarding nuclear power plants

At the proposal of the Minister of Industry and Trade;

The Prime Minister issues the Decision promulgating financial obligations of organizations with nuclear power plants, modes of financial management to ensure operation termination and dismantlement of nuclear power plants,

Article 1. Scope of application

This Decision regulates rights, obligations and responsibilities of organizationsand individuals related to the deduction, remittance, management and finalization of the fund ensuring the financial obligations for operation termination and dismantlement of nuclear power plants.

Article 2. Subject of application

This Decisionapplies to organizations with nuclear power plants and organizations, individuals related to the establishment, management and finalization of the fund ensuring the financial obligations for operation termination and dismantlement of nuclear power plants.

Article 3. Fund ensuring the financial obligations

The fund ensuring the financial obligations (hereinafter referred as the fund): is the fund managed by organizations with nuclear power plants and is established to ensure enough capital sources for operation termination and dismantlement of nuclear power plants.

Article 4. Requirements for management of the fund

1. Ensuring the collection obligations and use of the fund in accordance with the regulations under this Decision and current regulations;

2. Ensuring the safety and development of capital source of the fund, promoting the efficiency of operation of the fund;

Article 5. Revenue sources of the fund

1. Revenue sources of the fund include:

a) Source accumulated from selling electricity: organizations with nuclear power plants must deduct the revenue from selling electricity annually to submit to the fund; this source shall be posted in electricity production price of nuclear power plants. The deduction rate over the revenue from selling electricity annually of nuclear power plants is as follows:

- In the first five years: the deduction rate is 1%;

- In the next five years: the deduction rate is 2%;

- In the next operating period: every five years, the Ministry of Industry and Trade shall consider and present to the Prime Minister to decide on adjusting the deduction rate at the proposal of organizations with nuclear power plants and the nuclear power plants dismantlement plan approved by the competent agencies.

b) Other revenues:

- Annual arising interests after fulfilling the financial obligations shall be included in the fund;

- Other legal revenues;

2. Time to deduct and remit:

a) The fund is deducted and remitted since nuclear power plant was put into commercial operation.

b) Annually, within 30 days after ending the fiscal year, organizations with nuclear power plant must remit the amount of money that is counted based on the regulations under Point a Clause 1 of this Article into the fund.

3. Adjusting revenue source of the fund

a) Five years before the dismantlement of nuclear power plant approved by competent agencies, organizations with nuclear power plan must assess the residual of the fund, estimation for total expenditure for operation termination and dismantlement of nuclear power plant.

If the residual is not enough compared with the necessary expenditure for operation termination and dismantlement of nuclear power plant, organizations with nuclear power plan must set up plan to mobilize the capital to supplement into the fund one year before the dismantlement of the plant.

b) In the case of natural disasters, unavoidable disasters, it is necessary to dismantle the nuclear power plant, if the residual of the fund is not enough, the expenditure for the dismantlement of nuclear power plant shall be mobilized from organizations with nuclear power plant, and supported from state budget and other legal sources.

Article 6. Use of the fund

The fund is used for operation termination and dismantlement of nuclear power plants. Organizations with nuclear power plants are entitled to use the fund for tasks related to operation termination and dismantlement of nuclear power plants according to the plan of operation termination and dismantlement of nuclear power plants approved.

Article 7. Ensuring the source of foreign currency

The fund shall use the professional knowledge about selling and purchasing the foreign currency in the market to ensure the necessary source of foreign currency for operation termination and dismantlement of nuclear power plants.

Article 8. Use temporarily the dormant capital of the fund

1. If the fund has not been used yet, it shall be developed by the following management professions:

a) Lending the state bank or buying government bond based on the balance of the capital in the fund. Time and lending conditions, buying government bond shall be decided by competent agencies in each period according to the law. The state budget shall refund to the fund when it is due.

b) Performing term deposit at the commercial banks, domestic financial organizations that the state bank notifies to the organizations with nuclear power plant and allowed by the Prime Minister; financial organizations, banks are selected based on competitive interest rate.

c) Using the entrusted capital management service of commercial banks, financial organizations, credit institutions of Vietnam according to credit rank of the Vietnam State Bank and foreign banks operating legally in Vietnam;

2. The revenue of the fund from using the dormant capital shall be used to handle with the risks in relending and supplement into the fund;

3. The Ministry of Finance shall regulate the management, use of the dormant capital of the fund; ensure the safety, liquidity and efficiency.

Article 9. Opening the account of the fund

1. The fund is allowed to open an account in foreign currency and in Vietnamese dong at the State treasury.

2. The account must contain the second account according to contents and equivalent type of foreign currency to keep track of each source of revenue as prescribed.

Article 10. Reporting regime

Annually in the first quarter, organizations with nuclear power plants shall report on the operation situation and financial statement of the fund in the previous year and submit to the Ministry of Industry and Trade and the Ministry of Finance for inspection and supervision.

Article 11. Supervise and audit the operation of the fund

1. Ministries: the Ministry of Industry and Trade, the Ministry of Finance shall inspect, supervise the management of the fund in accordance with the regulations specified under this Decision and current regulations.

2. The fund shall invite the independent audit organization to audit annually as prescribed and shall be audited by the State audit office.

Article 12. Management and operation of the fund

1. The fund shall not set up the private legal status. Organizations with nuclear power plants shall appoint the account holder, chief accountant (or person being responsible for accounting) and assign some officers to manage the fund.

2. Organizations with nuclear power plants shall regulate in detail on management, operation of the fund, tasks and rights of the account holder, chief accountant (or person being responsible for accounting) and officers related to the management of the fund.

Article 13. Finalization of the fund

1. After the operation termination and dismantlement of nuclear power plants, organizations with nuclear power plants must set up the finalization dossier as prescribed and submit to the Ministry of Industry and Trade for appraisal and approval.

2. If the fund is positive after the finalization, the remaining amount shall be submitted to the state budget.

Article 14. Organization of implementation

1. The Ministry of Industry and Trade:

- Assume the prime responsibility of, and coordinate with the Ministry of Finance, the Ministry of Science and Technology to inspect, supervise the deduction, remittance, management and use of the fund;

- Assume the prime responsibility of, and coordinate with the Ministry of Finance to guide:

+ Contents of report on the management and use of the fund;

+ Dossiers, orders and procedures of adjusting the deduction and remittance rate; appraisal, approval for the finalization of the fund;

2. The Ministry of Finance promulgates regulation on management, use the temporary source of capital of the fund; coordinate with the Ministry of Industry and Trade in guiding the management and use of the fund;

Article 15. Effect

This Decision takes effect on March 10, 2014.

Ministers, Heads of ministerial-level agencies, Heads of government-attached agencies, chairpersons of provincial-level People s Committees andorganizations with nuclear power plants shall implement this Decree./

Prime Minister

Nguyen Tan Dung

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