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Circular No. 87/2008/TT-BTC Guiding the management and use of children relief funds.

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Viet Nam
Elimination of child labour, protection of children and young persons
Miscellaneous (circular, directive, legal notice, instruction, etc.)

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Made under Decree No. 36/2005/ND-CP March 17, 2005 of the Government detailing the implementation of some articles of the Law on Protection, Care and Education of Children which has since been repealed and replaced by Decree No. 71/2011/ND-CP. Children Relief Funds are public non-business units established at central and provincial levels and managed by the Ministry of Labor, War Invalids and Social Affairs (with regard to the National Fund for Vietnamese Children) or provincial-level Services of Labor, War Invalids and Social Affairs (with regard to provincial/ municipal Children Relief Funds) under the Government's Decree No. 186/2007/ND-CP of December 25, 2007, defining the functions, tasks, powers and organizational structure of the Ministry of Labor, War Invalids and Social Affairs, and Decree No. 13/2008/ND-CP of February 4, 2008, stipulating the organization of specialized agencies under provincial/municipal People's Committees.

Persons entitled to supports from Children Relief Funds:
- Children in exceptionally difficult circumstances, including orphans without anyone to rely on: abandoned children: disabled children; children victims of toxic chemicals; HIV/AIDS- infected children: children doing heavy or dangerous jobs or exposed to hazardous substances; children working far away from their families; street children; sexually abused children; juvenile drug addicts, and juvenile law offenders;
- Children infected with serious or dangerous diseases requiring high treatment costs; injured children;
- Children in mountainous, deep-lying or remote regions, former revolutionary bases, and natural disaster- or epidemic-hit areas:
- Children of poor families who surmount difficulties and record good academic achievements at schools;
- Children specifically designated by donors;
- Other children in accordance with the funds' principles and purposes.

Replaces the Finance Ministry's Circular No. 112/2004/TT-BTC of November 24, 2004, guiding the management and use of the National Fund for Vietnamese Children.

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