Quyết định 141/2001/QĐ-BTC

Promulgated together with this Decision was the commune budget accounting and financial regime, which comprises:

- General provisions;

- System of accounting vouchers;

- System of book-keeping accounts;

- System of accounting books;

- System of financial reports and final settlement reports.

The commune budget accounting and financial regime shall apply to communes, wards and townships of rural and urban districts and provincial towns in all provinces and centrally-run cities throughout the country as from January 1, 2002, and replace the commune budget accounting regime issued together with Decision No. 827/1998/QD-BTC of July 4, 1998 of the Ministry of Finance and Decision No. 39/2001/QD-BTC of May 2, 2001 of the Ministry of Finance amending and supplementing Decision No. 827/1998/QD-BTC.- (Summary)