Decision 121/1999/QĐ-BTC
DECISION No. 121/1999/QD-BTC OF OCTOBER 1st, 1999 PROMULGATING THE LIST OF LEGAL DOCUMENTS TO BE ANNULLED
THE MINISTER OF FINANCE
Pursuant to the Law on the Promulgation of Legal Documents of November 12, 1996;
Pursuant to the Government�s Decree No. 101/CP of September 23, 1997 detailing the implementation of a number of articles of the Law on the Promulgation of Legal Documents;
Pursuant to the Prime Minister�s Decision No. 355/TTg of May 28, 1997 on the establishment of the Government Steering Committee for Overall Revision and Systemization of Legal Documents and the Plan on the Overall Revision and Systemization of Legal Documents in 1997-1998;
Pursuant to the Government�s Decree No. 178/CP of October 28, 1994 on tasks, powers and organizational structure of the Ministry of Finance;
At the proposals of the Director of Financial Policies Department and the heads of the units under and attached to the ministry;
DECIDES:
Article 1.- To promulgate the list of legal documents, which had been issued by the Ministry of Finance by April 30, 1998, and have ceased to be effective, including 759 documents (the list is enclosed herewith).
Article 2.- This Decision takes effect 15 days after its signing.
Article 3.- The ministries, the ministerial-level agencies, the agencies attached to the Government, the People�s Committees of the provinces and centrally-run cities and the units under and attached to the Ministry of Finance shall have to implement this Decision.
Minister of Finance
NGUYEN SINH HUNG
LIST OF DOCUMENTS, ISSUED BY THE MINISTRY OF FINANCE BY APRIL 30, 1998, HAVING CEASED TO BE EFFECTIVE, ALREADY BEEN ABROGATED OR REPLACED
(Issued together with Decision No. 121/1999/QD-BTC of October 1, 1999)
Ordinal Form of Document�s Date of Extracted contents
number documents serial number issuance
I. TAX DOMAIN
1 Circular 46-TC/TNN 12/02/1977 On the implementation of agricultural tax
policies for land planted with long-term
industrial trees and fruit trees
2 Circular 12-TC/TNN 07/11/1977 Guiding the implementation of
agricultural tax exemption and/or
reduction policies in the northern
provinces and cities
3 Circular 226-TC/TNN 22/07/1978 Guiding the methods of agricultural tax
calculation, payment, exemption and/or
reduction for agricultural cooperatives
in the South
4 Circular 21-TC/TNN 04/11/1978 On the implementation of agricultural tax
exemption and/or reduction policies for areas
struck with crop failure due to typhoon
and flood
5 Circular 24-TC/TNN 26/12/1978 On the consolidation of Agricultural Tax Board
in communes of southern provinces and cities
6 Circular 10-TC/TNN 04/09/1979 On the collection of taxes on medical
organizations, collectives that grow and/or
process pharmaceuticals according to the
Government�s Resolution No. 266/CP
7 Decision of 270/TC/QD/ 08/12/1980 On the organizational structure of the Industrial
the Minister TCCB and Commercial Tax Department
of Finance
8 Circular 28-TC/TNN 27/10/1981 Guiding the determination of output for tax
calculation for one-crop fields turned
into two-crop ones
9 Circular 11-TC/TNN 31/03/1983 Guiding the implementation of the State
Council�s Ordinance and the Ministers
Council�s Decree on agricultural tax
10 Decision of 66-TC/TNN 05/07/1983 Providing temporary regulations on residential
the Minister land areas exempt from agricultural tax
of Finance
11 Decision of 258-TC/ 06/10/1983 On organizational structure of the State
the Minister QD/TCCB Collection Department under the Ministry
of Finance of Finance
12 Circular 31-TC/TQD 06/10/1983 Guiding the functions, tasks and organizational
structure of the State Collection and Financial
Management
13 Circular 49 TC/TNN 31/12/1983 Providing for agricultural tax apparatus
in financial agency of all levels
14 Circular 50/TNN 31/12/1983 On regime of reward, setting up and use of
agricultural tax reward fund
15 Circular 14/TNN 21/03/1984 Providing for the personnel of the Communal
Agricultural Tax Board and allowances regime
for communal tax officials
16 Circular 2-TC/TNN 01/02/1985 Guiding the reduction and/or exemption of
agricultural tax for war invalids� and martyrs�
families facing many difficulties
17 Circular 35-TC/TNN 28/10/1986 Guiding the organization of agricultural tax
collection and payment in agricultural products
18 Decision of 442-TC/ 31/12/1986 Restructuring the Industrial and
the Minister TCCB Commercial Tax Department
of Finance
19 Circular 31-TC/CTN 15/05/1987 Providing for the handling of cases where
industrial and commercial tax vouchers are lost
20 Decision of 275-TC/TCT 31/08/1987 On the unified issuance, management and use
the Minister of fine tickets, fine collection receipts in
of Finance administrative sanctions against acts of
violating laws
21 Circular 75-TC/CTN 29/12/1987 Implementing the Ministers Council�s
Decree No. 222/HDBT of December 5, 1987
on registration and certification fees
22 Circular 05-TC/TCT 03/02/1988 Guiding the Minister Council�s Decree No.
09/HDBT on slaughtering tax
23 Circular 04-TC/TCCB 03/03/1989 Guiding the implementation of the Ministers
Council�s Decision No. 156-HDBT on
organization of the State collection and
taxes apparatus in financial agency of all levels
24 Circular 06/TC/CTN 16/03/1989 Guiding the tax collection and payment
applicable to foreign-invested enterprises and
foreign parties to business cooperation
contracts
25 Circular 09/TC/TNN 20/04/1989 Guiding the organization of collection,
payment, settlement, management and use of
agricultural tax paddy
26 Circular 10/TC/CTN 20/04/1989 Regime of collection from underground gold
exploitation by collectives and individuals
27 Circular 17-TC/TCDN 23/05/1989 On collection and payment of fees for
applications consideration and business
fees applicable to foreign-invested cases
28 Circular 19-TC/CTN 05/06/1989 On management of tax collection from
economic establishments of Ho Chi Minh
Communist Youth Union
29 Circular 20-TC/CTN 06/06/1989 Implementing the Ministers Council�s
Ordinance and Decree amending and
supplementing a number of articles of the
Ordinance on industrial-commercial tax and
goods tax
30 Circular 21-TC/TNN 14/06/1989 Guiding the settlement of agricultural tax debt
and two-way economic contract paddy debt
31 Circular 23-TC/TNN 17/06/1989 Guiding the implementation of the State Council�s
Ordinance and the Ministers Council�s Decree
No. 52/HDBT on agricultural tax
32 Circular 61-TC/TNN 22/12/1989 Guiding the collection of agricultural tax
in cash
33 Circular 61-TC/TCT 01/03/1990 Providing for the adjustment of land grades for
agricultural tax calculation for the 1990-1994
period
34 Circular 16-TC/TCT 13/03/1990 Guiding the implementation of the Ministers
Council�s Decree No. 61/HDBT
35 Circular 18-TC/TCT 17/03/1990 Guiding the implementation� on one-year
agricultural tax exemption according to
President Ho Chi Minh�s Testament
36 Circular 23-TC/TCT 26/05/1990 Guiding the tax calculation, tax-set
establishment and agricultural tax
collection applicable to rubber companies
37 Circular 43-TC/TCT 26/09/1990 Guiding in details the agricultural tax policies
for socio-economic development in
mountainous areas
38 Circular 45-TC/TCT 04/10/1990 Guiding the implementation of the Turnover
Tax Law
39 Circular 47-TC/TCT 04/10/1990 Guiding the implementation of the Profit
Tax Law
40 Circular 46-TC/TCT 04/10/1990 Guiding the implementation of the Special
Consumption Tax Law
41 Circular 52-TC/TCT 08/11/1990 Guiding the implementation of additional
profit tax rates
42 Circular 56-TC/TCT 23/11/1990 Guiding the implementation of Agricultural
Tax Ordinance applicable to agricultural State-
owned farms, forestry farms, stations
and/or farms
43 Circular 60-TC/TCT 05/12/1990 Guiding the implementation of Decree No.
390/HDBT of November 10, 1990
44 Circular 13-TC/TCT 28/02/1991 Guiding the implementation of the Ministers
Council�s Decree No. 22/HDBT of January
24, 1991
45 Circular 13-TC/TCT 28/02/1991 Guiding the implementation of the Ministers
Council�s Decree No. 22/HDBT of November
24, 1991 on capital collection and use
46 Circular 22-TC/TCT 22/04/1991 Guiding the implementation of Income Tax
Ordinance applicable to high-income earners
47 Circular 23-TC/TCT 23/04/1991 Guiding the implementation of tax policies
applicable to aquacultural activities
48 Circular 24-TC/TCT 24/04/1991 Guiding the implementation of Directive No.
79/CT on strict observance of agricultural tax
exemption according to President Ho Chi
Minh�s Testament
49 Circular 43-TC/TCT 13/08/1991 Guiding the implementation of Decision No.
203/HDBT of June 29, 1991 on turnover tax,
profit tax and special consumption tax
50 Circular 54-TC/TCT 01/10/1991 Guiding the collection of regulated additional
income amounts from Vietnamese officials
and employees working at Vietso Petro
joint-venture
51 Circular 55-TC/ 01/10/1991 Guiding the implementation of tax regulations
TCT/TT applicable to foreign-invested enterprises and
foreign parties to business cooperation
contracts on the basis of the Law on Foreign
Investment
52 Circular 59-TC/TCT 02/11/1991 Guiding the implementation of the Ministers
Council�s Decree No. 325/HDBT on turnover
tax and special consumption tax
53 Circular 60-TC/TCT 02/11/1991 Guiding the collection of regulated additional
income amounts from Vietnamese officials and
employees working for international
organizations or foreign agencies in Vietnam,
who are under the management of the Service
Department of Diplomatic Missions
54 Circular 61-TC/TCT 08/11/1991 Guiding the collection of fees for granting of
business registration certificates for private
enterprises and companies
55 Circular 64-TC/TCT 12/11/1991 Guiding the implementation of the State
Council�s Resolution No. 473/NQ-HDNN8
and the Ministers Council�s Decree No. 326-
HDBT of October 19, 1991 on the excise
56 Circular 70-TC/TCT 29/11/1991 Providing additional guidance on the collection
of fees for granting business registration
certificates for private enterprises and
companies
57 Circular 73-TC/TCT 10/12/1991 Guiding the implementation� on the
agricultural tax work in late 1991 and 1992
58 Circular 06-TC/TCT 26/03/1992 Guiding the collection of regulated additional
income amounts from Vietnamese employees
working for international organizations or
foreign agencies in Vietnam
59 Circular 07-TC/TCT 30/03/1992 Guiding the fulfillment of tax obligations
by foreign sub-contractors engaged in
production/business activities under oil and
gas production-sharing contracts in Vietnam
60 Circular 10-TC/TCT 14/04/1992 Guiding the adjustment of pecuniary levels
in income tax index applicable to high-income
earners
61 Circular 21-TC/TCT 18/06/1992 Guiding the implementation of Decree No.
29/HDBT on the establishment of tax
books and collection of agricultural tax on
farmers� households
62 Circular 30-TC/TCT 18/07/1992 Guiding the fulfillment of tax obligations
by foreign organizations and individuals
engaged in production/business activities in
Vietnam not in the investment forms prescribed
by the Law on Foreign Investment
63 Circular 35-TC/TCT 31/07/1992 Guiding in details the implementation
of Decree No. 52/HDBT and Decree No.
19/HDBT on agricultural tax reduction or
exemption
64 Circular 51-TC/TCT 01/10/1992 Guiding the implementation of regulations on
land, water, sea surfaces rentals in the Ministry
of Finance�s Decision No. 210a-TC/VP of
April 1, 1990
65 Circular 53-TC/TCT 06/10/1992 Guiding the prices for the collection of
agricultural tax in cash instead of paddy and
other agricultural products
66 Circular 58-TC/TCT 14/10/1992 Guiding the implementation of tax policies
applicable to State enterprises, State agro-
industrial enterprises
67 Circular 59-TC/TCT 15/10/1992 Regular vouchers enclosed with imported
goods being circulated on domestic markets
68 Circular 89-TC/TCT 31/12/1992 Guiding the implementation of the Prime
Minister�s Decision No. 110/TTg
69 Circular 07-TC/TCT 19/01/1993 Guiding the fulfillment of financial obligations
by foreign-invested banks in Vietnam
70 Circular 11-TC/TCT 24/02/1993 Guiding the implementation of Decree No.
01/CP on sanctions against administrative
violations in tax domain
71 Circular 29-TC/TCT 01/04/1993 Guiding the implementation of the National
Assembly Standing Committee�s Resolution
No. 32-NQ/UBTVQH9 and the Government�s
Decree No. 16/CP of March 23, 1993
72 Circular 35-TC/TCT 04/05/1993 Guiding the treatment of agricultural tax debts
in 1989 and 1990
73 Decision of 326/TC/ 02/06/1993 Amending the index of minimum prices for
the Minister QD/TCT import tax calculation
of Finance
74 Circular 48-TC/TCT 30/06/1993 Guiding the implementation of regulations on
profit tax rates and profit tax exemption
and/or reduction applicable to foreign-invested
projects
75 Circular 51-TC/TCT 03/07/1993 Guiding the implementation of tax regulations
applicable to foreign-invested enterprises and
foreign parties to business cooperation
contracts on the basis of the Law on Foreign
Investment
76 Circular 71-TC/TCT 25/08/1993 Amending and supplementing the Ministry of
Finance�s Circular No. 29/TC/TCT of April 1,
1993
77 Circular 73A-TC/TCT 30/08/1993 Detailing the implementation of Turnover Tax
Law and the Law amending and
supplementing a number of articles of Turnover
Tax Law
78 Circular 74A-TC/TCT 31/08/1993 Guiding the implementation of the Government�s
Decree No. 56/CP on special consumption tax
79 Decision of 718-TC/ 21/10/1993 Amending the index of minimum prices for
the Minister TCT/QD import tax calculation
of Finance
80 Circular 88-TC/TCT 08/11/1993 Additional regulations on handling of
goods circulated on the markets without
adequate dossiers proving that they are
managed by tax agencies
81 Circular 90-TC/TCT 10/11/1993 Guiding a number of points on tax policies
applicable to joint-venture banks and foreign
bank affiliates in Vietnam
82 Circular 11-TC/TCT 22/02/1994 Additional regulations on land, water,
sea surfaces rentals applicable to minerals
exploration projects in Circular No. 102-
TC/TCT of November 10, 1993 on tax policies
applicable to joint-venture banks and foreign
bank affiliates in Vietnam
83 Decision of 353-TC/ 22/04/1994 Amending the index of minimum prices for
the Minister TCT/QD import tax calculation
of Finance
84 Circular 47-TC/TCT 01/06/1994 Consideration of import tax exemption for
foreign-invested enterprises
85 Circular 52-TC/TCT 15/06/1994 Sanctions against late payment of export and
import tax
86 Decision of 623-TC/ 23/07/1994 Amending the index of minimum prices for
the Minister TCT/QD import tax calculation
of Finance
87 Decision of 624-TC/ 26/07/1994 Amending the index of minimum prices for
the Minister TCT/QD import tax calculation
of Finance
88 Circular 73-TC/TCT 01/09/1994 Guiding the implementation of Article 4 of
Decision No. 280/TTg on export tax
and import tax Index
89 Circular 79-TC/TCT 01/10/1994 Vouchers regime applicable to goods circulated
on roads
90 Decision of 1104-TC/ 04/11/1994 Annulling Item d, Point 1, Section III of the
the Minister TCT/QD Ministry of Finance�s Circular No. 11/TC/TCT
of Finance of February 22, 1994 on sanctions against
administrative violations in tax domain
91 Circular 99-TC/TCT 21/11/1994 Implementation of the Government�s Decree
No. 180/CP of November 7, 1994 on the
excise
92 Circular 102-TC/TCT 30/11/1994 Guiding the treatment of illicit import of
motorcycles into Vietnam
93 Circular 114-TC/TCT 16/12/1994 Guiding the implementation of the
Government�s Decree No. 182/CP of
November 10, 1994 on turnover tax
94 Circular 09-TC/TCT 24/01/1995 Handling of unpaid debts of export and import
tax and sanctions against late payment of
import and export tax
95 Decision of 143-TC/ 23/02/1995 Amending the index of minimum prices for
the Ministry TCT/QD import tax calculation
of Finance
96 Circular 20-TC/TCT 16/03/1995 Consideration of import tax exemption
for foreign investment forms
97 Circular 23-TC/TCT 21/03/1995 Handling of illicit import of cars and motor
cycles in the army
98 Decision of 234-TC/ 29/03/1995 Amending the index of minimum prices for
the Minister TCT/QD import tax calculation
of Finance
99 Circular 27-TC/TCT 30/03/1995 Guiding the implementation of the
Government�s Decree No. 05/CP of January 20,
1995 on income tax on high-income earners
100 Decision of 317-TC/ 15/04/1995 Amending the index of minimum prices for
the Minister TCT/QD import tax calculation
of Finance
101 Circular 40-TC/TCT 25/05/1995 Amending and supplementing a number of
points in the Ministry of Finance�s Circular No.
73A-TC/TCT
102 Decision of 904-TC/ 15/08/1995 Amending the export and import tax index
the Minister TCT/QD
of Finance
103 Decision of 1036-TC/ 23/09/1995 Amending the export and import tax index
the Minister TCT/QD
of Finance
104 Decision of 1081-TC/ 11/10/1995 Amending the export and import tax index
the Minister TCT/QD
of Finance
105 Decision of 1187-TC/ 20/11/1995 Amending the index of minimum prices at the
the Minister TCT/QD border-gates for import tax calculation
of Finance
106 Decision of 1324-TC/ 21/12/1995 Amending the export and import tax index
the Minister TCT/QD
of Finance
107 Circular 94-TC/TCT 22/12/1995 Guiding the order, procedures and
competence for considering tax exemption
and/or reduction according to Domestic
Investment Promotion Law
108 Decision of 1400-TC/ 29/12/1995 Amending the index of minimum prices at
the Minister TCT/QD border-gates for import tax calculation
of Finance
109 Decision of 397-TC/ 19/04/1996 Amending the export and import tax index
the Minister TCT/QD
of Finance
110 Decision of 659A-TC/ 25/07/1996 Amending the export and import tax index
the Minister TCT/QD
of Finance
111 Circular 45-TC/TCT 01/08/1996 Guiding the implementation of the
Government�s Decree No. 22/CP of April 17,
1996 on sanctions against administrative
violations in tax domain
112 Decision of 684-TC/ 08/09/1996 Amending the export and import tax index
the Minister TCT/QD
of Finance
113 Decision of 856-TC/ 11/9/1996 Amending the export and import tax index
the Minister TCT/QD
of Finance
114 Decision of 975-TC/ 29/10/1996 Amending the index of minimum prices at
the Minister TCT/QD border-gates for import tax calculation
of Finance
115 Decision of 542-TC/ 06/12/1996 Amending the export and import tax index
the Minister TCT/QD
of Finance
116 Decision of 320-TC/ 05/07/1997 Amending the export and import tax index
the Minister TCT/QD
of Finance
117 Decision of 590-TC/ 15/08/1997 Amending the export and import tax index
the Minister TCT/QD
of Finance
118 Circular 88/1997/ 17/12/1997 Rice export tax rates in northern provinces
TT-BTC
119 Circular 92/1997/ 25/12/1997 Guiding the amendments and supplements to
TT-BTC the Ministry of Finance�s Circular No. 73-
TC/TCT of October 20, 1997 guiding invoices
and vouchers regime applicable to goods
circulated on markets
120 Circular 13/1998/ 05/02/1998 Guiding the collection and remittance of the
TT-BTC import petrol and oil surcharge into the State
budget
121 Circular 37/1998/ 28/03/1998 Guiding the collection and remittance of the
TT-BTC import petrol and oil surcharge into the State
budget
II. ADMINISTRATIVE AND NON-BUSINESS SECTOR
122 Circular 14-TC/HCVX 10/08/1976 Stipulating allowance regime applicable
to State officials and employees who are sent
on domestic working missions
123 Circular 13-TC/HCVX 18/11/1977 On settlement of funding for the Socialist
transformation of agricultural production
in southern provinces
124 Circular 2-TC/HCVX 04/03/1978 On management of spendings in the work of
boundaries demarcation and border-markers
installation
125 Circular 21-TC/HCVX 18/12/1979 Guiding the implementation of the Government
Council�s decision on settlement of loans from
people�s households during resistance wars
126 Circular 5-TC/HCVX 28/01/1980 Stipulating allowance regime for State
officials and employees who are sent on
domestic working missions
127 Circular 24-TC/HCVX 16/12/1980 Guiding financial management of production
activities generating income in universities,
colleges and intermediate vocational training
schools
128 Circular 28-TC/HCVX 29/12/1980 Adding allowance regime for State officials
and employees who are sent on domestic
working missions
129 Circular 5-TC/HCVX 23/03/1981 Guiding the implementation of regime of
payment for annual leave travel tickets to State
officials, workers and employees
130 Circular 37-TC/GTBD 22/12/1981 Guiding the sale and payment for monthly
bus tickets for State officials and employees or
students who daily go to work or to schools
131 Circular 5-TC/HCVX 06/03/1982 Guiding the implementation of the Ministers
Council�s Resolution on stepping up the
practice of thrift
132 Circular 11-TC/HCVX 06/04/1982 On allowance regime in support of farmers
133 Circular 12-TC/HCVX 08/04/1982 Amending and supplementing a number of
points regarding allowance regime for State
officials and employees who travel abroad on
working missions
134 Circular 15-TC/HCVX 19/07/1982 Adjusting funding levels for labor recruitment
135 Circular 26-TC/HCVX 27/10/1982 Guiding the implementation of the 1982 on-the-
spot allowance regime
136 Circular 30-TC/HCVX 11/11/1982 Regime of allowance spending on physical
training and sport activities
137 Circular 2-TC/HCVX 31/01/1983 Stipulating allowance regime for State
officials and employees who are sent on
domestic working missions (working-
trip allowances)
138 Circular 3-TC/HCVX 08/02/1983 Guiding the accounting of provisional
allowances for State officials and
employees by Decision No. 8/HDBT and
Decision No. 09/HDBT of January 19, 1983
139 Circular 12-TC/HCVX 14/04/1983 Regime of profit distribution by
Decision No. 146/HDBT of August 25, 1982
applicable to producers of books, newspapers,
publications, journals, reviews
140 Circular 13-TC/HCVX 10/04/1983 Stipulating costumes and costumes leasing
regime applicable to State officials who travel
abroad on working missions or study tours
141 Circular 17-TC/HCVX 29/06/1983 Guiding the payment of allowance of 30% of
salary by Decision No. 59/HDBT
and Decision No. 60/HDBT
142 Circular 18-TC/HCVX 16/07/1983 Stipulating the responsibility allowance regime
for directors, program management board
members and managers of key State scientific
and technical research projects
143 Circular 19-TC/HCVX 23/07/1983 Stipulating the average spending level per one
pupil of all grades
144 Circular 21-TC/HCVX 17/08/1983 Additional regulations on criteria for costumes
leasing to officials who travel abroad on short
working missions or study tours, already
provided with costumes by foreign parties
145 Circular 29-TC/HCVX 30/09/1983 Guiding the regime of 1983 summer vacation
and convalescence allowances for administrative and non-business officials and employees
146 Circular 30-TC/HCVX 06/10/1983 Stipulating allowance levels for children sent to
State kindergartens
147 Circular 32-TC/HCVX 10/10/1983 On spending regime for officials who travel on short
working missions sponsored by international
organizations
148 Circular 40-TC/HCVX 21/11/1983 Providing for drinking water regime
149 Circular 43-TC/HCVX 09/12/1983 Stipulating costumes allowance regime for
officials who take care of their own costumes
for their short working missions or study tours
abroad
150 Circular 25-TC/HCVX 21/06/1984 Stipulating spending regime for reception of
foreign specialists who work in Vietnam
151 Circular 31-TC/HCVX 22/08/1984 Amending the levels of allowances for officials
and employees who are sent on domestic working
missions
152 Circular 34-TC/HCVX 27/08/1984 Guiding the spendings on difficulty allowances
of 50%, 70% of new principal wage level,
allowances level according to Article 3 of
Decision No. 109/HDBT of August 23, 1984
153 Circular 40-TC/HCVX 15/10/1985 Regime of receiving guests
154 Circular 37-TC/HCVX 19/10/1985 Providing for spending regime, criteria for
domestic guests reception by
administrative and non-business agencies and
production-business units
155 Circular 38-TC/HCVX 19/10/1985 Drinking water regime for officials and employees
156 Circular 46-TC/HCVX 26/12/1985 Regime of working-trip allowances for State
officials and employees who are sent on domestic
working missions
157 Circular 20-TC/HCVX 10/05/1985 Stipulating the spending regime for conferences
at each level throughout the country
158 Circular 1-TC/HCVX 08/01/1986 Stipulating the annual leave travel fees for officials
and employees
159 Circular 9-TC/HCVX 12/07/1986 Amending levels of spendings on domestic guests
reception by administrative and non-business
agencies and production-business units
160 Circular 13-TC/HCVX 01/08/1986 Supplementing the regime of annual leave travel
fee allowances for officials and employees
161 Circular 14-TC/HCVX 02/08/1986 Amending levels of spendings on working-trip
allowances for State officials and employees
who are sent on domestic working missions
162 Circular 15-TC/HCVX 02/08/1986 Amending allowance regime for State officials
and employees who are sent to attend short-
term training courses or fostering
courses of 4 months or less
163 Circular 19-TC/HCVX 19/08/1986 Amending monthly average per-child spending
level for State-run kindergartens
164 Circular 20-TC/GTBD 20/08/1986 Guiding the implementation of regimes of
profit distribution and enterprise fund setting up
applicable to Civil Aviation Administration
of Vietnam
165 Circular 22-TC/GTBD 27/08/1986 Guiding the regimes of profit distribution and
enterprise fund setting up applicable to
provincial/municipal post offices
166 Circular 24-TC/HCVX 04/09/1986 Adjusting levels of spendings on conferences at
each level in the whole country
167 Circular 37-TC/TNVT 07/11/1986 Guiding the adjustment of cost-of-living
allowance levels for foreign specialists paid by
Vietnam
168 Circular 40-TC/HCVX 24/11/1986 Guiding the implementation of collection,
spending and management of house rentals,
electricity and water supply surcharges
applicable to officials and employees who rent
houses of the State and are supplied with
electricity and water by the State
169 Circular 44-TC/HCVX 03/12/1986 Guiding the regimes of profit distribution and
enterprise fund setting up in the publishing
sector
170 Circular 5-TC/CDTC 10/01/1987 Guiding the implementation of year-end
bonuses for State officials and employees and
armed forces
171 Circular 14-TC/HCVX 03/03/1987 Adjusting the levels of spendings on working-
trip allowances for officials, workers and
employees who are sent on domestic working
missions
172 Circular 15-TC/HCVX 07/03/1987 Stipulating the levels of spendings on drinking
water in working hours for officials, workers
and employees of State agencies and
enterprises
173 Circular 16-TC/HCVX 07/03/1987 Adjusting the levels of spendings on conferences
at each level throughout the country
174 Circular 21-TC/HCVX 12/03/1987 Stipulating the allowance regime for State
officials, workers and employees who attend
short-term fostering courses of 4 months or less
175 Circular 36-TC/GTBD 28/06/1987 Guiding the regime of travel fee allowances
176 Circular 37-TC/HCVX 06/07/1987 Guiding the price-subsidy for canned milk
labeled "Thong Nhat"
177 Circular 49-TC/HCVX 19/10/1987 Adjusting the levels of spendings on branch-
conferences at each level throughout the country
178 Circular 51-TC/VX 22/10/1987 Adjusting levels of allowances applicable to
State workers and employees who are sent to
attend short-term professional training,
fostering courses of 4 months or less
179 Circular 52-TC/HCVX 22/10/1987 Adjusting levels of spending on drinking water
in working hours for State officials, workers
and employees
180 Circular 53-TC/VX 23/10/1987 Adjusting working-trip allowance regime for
State officials, workers and employees who are
sent on domestic working missions
181 Circular 58-TC/HCVX 06/11/1987 Supplementing and amending the regime for
officials who go abroad on short working
missions
182 Circular 67-TC/HCVX 28/11/1987 Guiding the inventory and handling of assets
inventory results at zero hour of January 1,
1988 in administrative and non-business sector
183 Circular 1-TC/CDTC 02/01/1988 Guiding the implementation of 1987 year-end
bonuses for workers and employees in
administrative and non-business sector and
armed forces
184 Circular 2-TC/TNVT 21/01/1988 Guiding the price-subsidy for 6 goods items
sold at quantitative limits to workers and
employees and armed forces� men
185 Circular 3-TC/TNVT 29/01/1988 Price-subsidy for kerosene for lighting
under the Ministers Council�s decision
186 Circular 4-TC/HCVX 29/01/1988 Price-subsidy for canned milk
187 Circular 15-TC/HCVX 05/05/1988 Guiding the implementation of the Ministers
Council Chairman�s Directive No. 66/CT of
March 16, 1988 on ending the payment of
State loans from people during the two
resistance wars against the French colonialists
and the American imperialists
188 Circular 25-TC/HCVX 06/01/1988 Adjusting working-trip allowance regime for
State officials and employees who are sent
on domestic working missions
189 Circular 186-TC/HCVX 01/10/1988 Guiding the repayment of debts owed to people
during the two resistance wars against
the French colonialists and the American
imperialists
190 Circular 43-TC/NLTL 22/10/1988 Guiding the price-subsidy under the Ministers
Council�s Decision No. 150/HDBT of
September 29, 1988 for sale price of long-grain
rice in provinces and cities
191 Circular 44-TC/HCVX 24/10/1988 Providing for regime of spendings on
conferences at all levels in the whole country
192 Circular 48-TC/HCVX 04/11/1988 Providing for working-trip allowance regime
for State officials and employees who are sent
on domestic working missions
193 Circular 51-TC/VP 19/12/1988 Providing additional guidance on price subsidy
for rationed goods items for dependents of State
officials and employees, armed forces and
social policy beneficiaries
194 Circular 52-TC/HCVX 20/12/1988 On the temporary regulations on financial
management regime for mass organizations
and associations
195 Circular 14-TC/HCVX 02/08/1989 Adjusting levels of spendings on working-trip
allowances for State officials and employees
who are sent on domestic working missions
196 Circular 14-TC/HCVX 06/03/1990 On the temporary regulations on financial
spending management regime applicable to
the State Treasury system
197 Circular 10-TC/HCVX 26/02/1991 Providing for regime of spendings on
conferences at all levels in the whole country
198 Circular 9-TC/HCVX 26/02/1991 Providing for working-trip allowance regime
for State officials and employees who are sent
on domestic working missions
199 Circular 20-TC/HCVX 11/04/1991 Providing for levels of spendings on drinking
water in working hours for officials, workers
and employees of State agencies and
enterprises
200 Circular 21-TC/HCVX 20/04/1991 Providing for allowance regime for State
officials, workers and employees who are sent
to attend short-term training and fostering
courses of 4 months or less
201 Circular 32-TC/HCVX 29/05/1991 Guiding the deductions for remittance to Trade
Unions� funds
202 Circular 15-TC/HCVX 19/05/1992 Guiding the approval of annual final account
settlement for administrative and non-business
units
203 Circular 82-TC/HCVX 15/12/1992 Guiding the method of contribution of and
accounting of deductions for payment of health
insurance by enterprises, administrative and
non-business units, mass organizations and
associations
204 Circular 26-TC/HCVX 29/03/1993 Additional guidance on regime of collecting
fees for granting passports and certificates of
all kinds for foreigners and Vietnamese citizens
regarding their exit, entry and residence
205 Circular 55-TC/HCVX 08/07/1993 Guiding the implementation of the Prime
Minister�s Derective No. 6/TTg of January 5,
1993 on the thorough practice of thrift and
overcoming the wasteful use of public funds
206 Circular 5-TC/HCVX 13/01/1994 Provisional guidance on collection of
5% of wage for social insurance fund managed
by Vietnam Labor Confederation
207 Circular 9-TC/HCVX 17/02/1994 Providing for working-trip allowance regime
for State officials and employees who are sent
on domestic working missions
208 Circular 14-TC/HCVX 28/02/1994 Guiding the approval of annual final account
settlement for administrative and non-business
units
209 Circular 29-TC/HCVX 02/04/1994 Providing for regime of spendings on
conferences at all levels in the whole country
210 Circular 56-TC/HCVX 30/06/1994 Providing for regime of spendings on foreign
guests reception
211 Circular 58-TC/HCVX 04/07/1994 Guiding the management of fund for the
prostitution prevention and fight program
212 Circular 62-TC/HCVX 27/07/1994 Guiding the management of budget of Science,
Technology and Environment sector
213 Directive of 112-TC/HCSN 10/12/1994 Providing for financial regime applicable to
the Minister General Department of Investment and
of Finance Development
214 Circular 63-TC/HCSN 07/08/1995 Providing for regime of spendings on
conferences
215 Circular 69-TC/HCSN 20/09/1995 Guiding the amendments and supplements to
point A, point B of Section II, Part II of the
Ministry of Finance�s Circular No. 63 TC/HCSN of August 7, 1995
216 Circular 79-TC/HCSN 04/11/1995 Guiding the allowances, management and final
account settlement of 1995 funding for
overcoming flood consequences
217 Circular 86-TC/HCSN 22/11/1995 Guiding the hand-over of social insurance
organizations� assets managed by Vietnam
Labor Confederation and the Labor, War
Invalids and Social Affairs sector to Vietnam
Social Insurance
218 Circular 46-TC/HCVX 26/12/1995 Working-trip allowance regime for State officials
and employees who are sent on domestic
working missions
219 Circular 20-TC/HCSN 01/04/1996 Stipulating the regime of financial revenue,
expenditure and management for 1996
traditional sport games conferences
220 Circular 41-TC/HCSN 30/07/1996 Stipulating the regime of management of
financial revenues-expenditures applicable to
1996 National "Phu Dong" Games
III. PUBLIC PROPERTY MANAGEMENT DOMAIN
221 Decision of 210a-TC/VP 04/01/1990 Issuing the Regulation on land, water and sea
the Minister surfaces rentals applicable to foreign
of Finance investment forms in Vietnam
222 Circular 70-TC/TCT 05/12/1992 Guiding the handling of confiscated goods
223 Circular 103-TC/TCT 22/12/1993 Guiding the handling of goods being material
evidences of administrative violations in tax
field, abandoned by goods owners or with
unidentified owners
224 Circular 11-TC/TCT 22/02/1994 Providing additional guidance on the
implementation of regulations on land, water
and sea surfaces rentals applicable to minerals
exploration projects
225 Circular 702-TC/TCT 28/03/1994 Guiding the handling of confiscated cars
226 Circular 64-TC/QLCS 09/08/1995 Guiding the implementation of general
inventory of cars under the Prime Minister�s
Directive No. 368/TTg of June 22, 1995
227 Circular 80/1997/ 07/11/1997 Guiding the regime of management and use of
TT/BTC money collected from the anti-smuggling
activities
IV. STATE BUDGET MANAGEMENT DOMAIN
228 Circular 16-TC/QLNS 13/11/1976 Guiding the closing of 1976 State budget
revenue-expenditure book
229 Circular 17-TC/QLNS 13/11/1976 Guiding the making of 1976 State budget
general final account settlement
230 Circular 14-TC/QLNS 25/11/1977 Guiding the closing of 1977 State budget
revenue-expenditure book
231 Circular 16-TCQLNS 15/12/1977 Guiding the implementation of regulations on
penalties for slight breach in the financial field
232 Circular 1-TC/QLNS 01/01/1978 Guiding the making of 1977 State budget
general final account settlement
233 Circular 19-TC/QLNS 03/10/1978 Guiding the elaboration of 1979 budget estimates
234 Circular 23-TC/QLNS 18/12/1978 Guiding the making of 1979 State budget
general final account settlement
235 Circular 3-TC/QLNS 06/01/1979 Providing additional guidance on budget
collection regime applicable to provinces and
centrally-run cities
236 Circular 8-TC/QLNS 31/05/1979 Guiding the implementation of Resolution No.
108/CP applicable to district level
237 Circular 4-TC/QLNS 26/01/1980 Guiding the making of 1979 budget final
account settlement
238 Circular 19-TC/QLNS 11/12/1980 Guiding the closing of 1979 State budget
revenue-expenditure book
239 Circular 2-TC/QLNS 12/02/1981 Providing for and guiding the encouragement
of cigarette-related collection and remittance
forwarded to Central level to the local budget
240 Circular 6-TC/QLNS 31/03/1981 Guiding the making of 1980 general budget
final account settlement by central level
drafting units
241 Circular 7-TC/QLNS 25/04/1981 Guiding the remittance and accounting of
foreign currency collections from State and
overseas Vietnamese embassies and
representations
242 Circular 15-TC/NSNN 29/06/1981 Guiding the supplements to the 1981 State
budget index
243 Circular 20-TC/QLNS 19/09/1981 Guiding the implementation of the Ministers
Council�s decision on the inventory of unsold
goods and materials by October 1, 1981
244 Circular 26-TC/NSNN 21/10/1981 Guiding the supplements to State budget index
245 Circular 32-TC/QLNS 19/11/1981 Guiding the making of 1981 State budget
final account settlement
246 Circular 34-TC/NSNN 05/12/1981 Guiding the closing of the 1981 State budget
book
247 Circular 4-TC/NSNN 08/02/1982 Guiding the elaboration of the 1982 budget
plan
248 Circular 18-TC/NSNN 04/08/1982 Guiding the elaboration of the 1983 budget
plan
249 Circular 19-TC/NSNN 06/08/1982 Guiding the regulation of salt for communal
budget
250 Circular 33-TT/NSNN 10/12/1982 Guiding the closing of year-end budget
revenue-expenditure books
251 Circular 35-TC/NSNN 21/12/1982 Guiding the supplements to 1983 State budget
index
252 Circular 44-TC/NSDP 20/12/1983 Guiding the supplements to elaboration
of 1984 State budget estimates for provinces,
cities and attached special zones
253 Circular 8-TC/NSDP 07/03/1984 Guiding the regulation of agricultural, salt,
industrial, commercial taxes for ward/
communal budgets
254 Circular 17-TC/NSDP 02/04/1984 Guiding the regime of contribution and
encouraged payment of agricultural products
255 Circular 20-TC/NSNN 27/04/1984 Guiding the supplements to State budget
index
256 Circular 26-TC/NSDP 29/06/1984 Guiding the implementation of the Ministers
Council�s Resolution No. 138/HDBT
on the improvement of decentralized budget
management regime applicable to district level
257 Circular 35-TC/NSNN 18/09/1984 Guiding the elaboration of 1985 financial and
budget plans
258 Circular 39-TC/NSDP 28/09/1984 Guiding the implementation of the Ministers
Council�s Resolution No. 138/HDBT
on the State budget
259 Circular 1-TC/NSNN 25/01/1985 Guiding the elaboration of 1985 State budget
and financial plans under the Party Central
Committee�s Resolution VII
260 Circular 3-TC/NSNN 22/02/1985 Guiding the supplements to State budget
index
261 Circular 29-TC/NSNN 27/07/1985 Guiding the supplements to State budget
index
262 Circular 33-TC/NSNN 27/09/1985 Guiding the report on budget revenues-
expenditures in the first 9 months and the
estimates thereof in the last 3 months of 1985
263 Circular 34-TC/NSNN 27/09/1985 Guiding the settlement of budget accounting
tasks after the date of bank-notes changing and
issuing new bank-notes
264 Circular 39-TC/NSNN 05/11/1985 Guiding the supplements to State budget
index
265 Circular 02-TC/NSNN 10/03/1986 Guiding the supplements to State budget
index
266 Circular 30-TC/NSNN 13/10/1986 Guiding the elaboration of 1987 financial plans
and budget estimates
267 Circular 41-TC/NSNN 25/11/1986 Guiding the supplements to State budget index
268 Circular 4-TC/NSNN 10/01/1987 Guiding the supplements to State budget index
269 Circular 11-TC/NSNN 13/02/1987 Additional guidance on the making of
State budget general final account settlement
270 Circular 32-TC/NSNN 25/05/1987 Guiding the supplements and amendments to
State budget index
271 Circular 47-TC/NSNN 30/09/1987 Guiding the re-calculation of 1987 State
budget and elaboration of 1988 State budget
estimates
272 Circular 55-TC/NSNN 31/10/1987 Guiding the inspection and handling of illicit
funds
273 Circular 61-TT/NSNN 18/11/1987 Guiding the implementation of State budget
index
274 Circular 76-TC/NSNN 30/12/1987 Guiding the supplements to State budget index
275 Circular 07-TC/NSNN 09/02/1988 Guiding the supplements to State budget index
276 Circular 08-TC/NSNN 09/02/1988 Additional guidance on the making of 1987
State budget general final account settlement
277 Circular 40-TC/NSNN 06/10/1988 Guiding the elaboration of 1989 financial plans
and State budget estimates
278 Circular 46-TC/NSNN 10/01/1988 Guiding the implementation of the Ministers
Council�s Decision No. 141/HDBT of July 6,
1988 adjusting a number of tax
collection proportions to local budgets
279 Circular 50-TC/NSNN 17/12/1988 Guiding the supplements to State budget
index
280 Circular 1425-TC/ 04/10/1989 Guiding the elaboration of 1990 financial and
NSNN budget plans
281 Circular 41-TC/NSNN 14/10/1989 Guiding the management and use of funding for
People�s Councils elections
282 Circular 56-TC/NSNN 12/12/1989 Guiding the supplements and amendments to
State budget index
283 Circular 57-TC/NSNN 12/12/1989 Guiding the implementation of the Ministers
Council�s Resolution No. 186/HDBT
284 Decision 85-TC/NSNN 18/12/1989 Guiding the supplements and amendments to
State budget index
285 Circular 11-TC/NSNN 03/03/1990 Provisional regulations on State
budget revenue-expenditure in cash and
transfer through the State Treasury�s accounts
286 Circular 15-TC/NSNN 06/03/1990 Guiding provisional regulations on State
budget fund management in the State Treasury
287 Circular 21-TC/NSNN 12/04/1990 Guiding the review of 5-year (1986-1990)
financial work and financial orientations and
objectives for subsequent 5 years (1991-1995)
288 Circular 22-TC/NSNN 19/04/1990 Guiding and supplementing State budget
index
289 Circular 1365-TC/ 06/09/1990 Guiding the elaboration of 1991 financial and
NSNN budget plans
290 Circular 49-TC/NSNN 17/10/1990 Guiding the amendments and supplements to
State budget index
291 Circular 57-TC/NSNN 26/11/1990 Guiding the final account settlement of annual
budget
292 Circular 806-TC/NSNN 17/06/1991 Guiding the adjustment of regulation rate
293 Circular 48-TC/NSNN 31/08/1991 Guiding the settlement of financial matters
for provinces and cities
294 Circular 49-TC/NSNN 31/08/1991 Guiding the general elaboration of 1992
financial and budget estimates
295 Circular 57-TC/NSNN 23/10/1991 Guiding the supplements to State budget
index
296 Circular 01-TC/NSNN 17/01/1992 Guiding the supplements to State budget
index
297 Circular 02-TC/NSNN 12/02/1992 Guiding the supplements to State budget
index
298 Circular 13-TC/NSNN 14/05/1992 Guiding the supplements and amendments to
State budget index
299 Circular 15a-TC/NSNN 28/05/1992 Guiding the implementation of the Ministers
Council�s Decision No. 168/HDBT of May 16,
1992 amending a number of points in
Resolution No. 186/HDBT on local budget
management decentralization
300 Circular 947a-TC/ 28/05/1992 Guiding the regulation of budget revenue
NSNN sources for levels according to 1992 official
regulation rate
301 Circular 1239-TC/ 10/07/1992 Guiding the supplements to Circular No. 15a
NSNN TC/NSNN
302 Circular 27-TC/NSNN 14/07/1992 Guiding the settlement of funding for reception
of repatriates from Laos
303 Circular 41-TC/NSNN 22/08/1992 Guiding the elaboration of 1993 State budget
plan
304 Circular 1630- 31/08/1992 Guiding the supplements and amendments to
TC/NSNN the elaboration of 1993 budget plan
305 Circular 85-TC/NSNN 18/12/1992 Guiding the supplements and amendments to
State budget index
307 Circular 10-TC/NSNN 12/02/1993 Guiding the supplements and amendments to
State budget index
308 Decision 06-TC/NSNN 05/03/1993 Assigning the 1993 budget revenues-
expenditure tasks
309 Decision 07-TC/NSNN 05/03/1993 Assigning the 1993 budget revenue-expenditure
guiding norms
310 Directive of 08-TC/NSNN 05/03/1993 Assigning the percentage (%) of revenues left
the Minister for local budgets
of Finance
311 Circular 49-TC/NSNN 01/07/1993 Guiding the implementation of Directive No.
132/TTg of March 27, 1993
312 Circular 56-TC/NSNN 08/07/1993 Guiding the supplements and amendments to
State budget index
313 Circular 57-TC/NSNN 09/07/1993 Guiding rewards for over-fulfillment of the
1993 budget collection for localities
314 Circular 64-TC/NSNN 28/07/1993 Guiding the allocation, payment of new wages
for State officials and employees in
administrative and non-business units, armed
forces and social policy beneficiaries
315 Circular 75-TC/NSNN 06/09/1993 Guiding the elaboration of 1994 budget plan
316 Circular 80-TC/NSNN 24/09/1993 Guiding the final account settlement of annual
State budget
317 Decision 148-TC/NSNN 26/02/1994 Assigning the 1994 budget revenue-expenditure
tasks
318 Decision 149-TC/NSNN 26/02/1994 Assigning the 1994 budget revenue-expenditure
tasks
319 Circular 30-TC/NSNN 05/04/1994 Guiding a number of points in financial and
budget sectors in the Prime Minister�s Decision
No. 60/TTg of February 8, 1994
320 Decision of 1022- 29/04/1994 Practice of thrift in State budget expenditures
the Minister TC/NSNN
of Finance
321 Circular 398-TC/NSNN 04/08/1994 Supplementing a number of measures for 1994
State budget management
322 Circular 64-TC/NSNN 12/08/1994 Guiding the elaboration of 1995 State budget
plan
323 Decision of 65-TC/NSNN 12/08/1994 Implementing the Prime Minister Decision No.
the Minister 398/TTg of August 4, 1994
of Finance
324 Circular 421- 13/08/1994 Elaborating socio-economic development
TC/NSNN master plan and 1995 State budget estimates
325 Circular 68-TC/NSNN 15/08/1994 Guiding the supplements and amendments to
State budget index
326 Decision 161-TC/NSNN 03/12/1994 Guiding the making of 1994 budget final
account settlement
327 Circular 06-TC/NSNN 06/01/1995 Guiding a number of points in financial and
budget sectors in the Prime Minister�s Decision
No. 829/TTg of December 30, 1994
328 Circular 20-TC/NSNN 15/02/1995 Guiding the transfer of Account 936�s balance
in 1994
329 Circular 16-TC/NSNN 07/03/1995 Guiding the supplements and amendments to
State budget index
330 Circular 24-TC/NSNN 25/03/1995 Guiding the amendments to Section III of
Circular No. 30 TC/NSNN of April 5, 1994
331 Directive of 1360- 29/05/1995 The elaboration of 1996 State budget estimates
the Minister TC/NSNN
of Finance
332 Circular 57-TC.NSNN 22/07/1995 Guiding the elaboration of 1996 State budget
estimates
333 Decision of 59-TC/NSNN 25/07/1995 Guiding the supplements and amendments to
the Minister State budget index
of Finance
334 Decision of 1355- 30/12/1995 Assigning the 1996 State budget revenue-
the Minister TC/NSNN expenditure tasks to the ministries, provinces
of Finance and cities
335 Circular 1356- 30/12/1995 Assigning the 1996 budget
TC/NSNN revenue-expenditure tasks
336 Circular 2019- 02/01/1996 Guiding the 1996 budget management by
TC/NSNN localities
337 Circular 01-TC/NSNN 30/01/1996 Guiding a number of points on mechanisms and
measures for 1996 budget management
338 Decision of 906- 23/03/1996 Annulling Circular No. 70 TC/NLTL
the Minister TC/NSNN
of Finance
339 Directive of 27-TC/QD 11/05/1996 Adjusting the rate of regulation from 1996
the Minister NSNN budget remittances for provinces and cities
of Finance
340 Circular 442-TC/NSNN 03/07/1996 Elaborating 1997 socio-economic development
plan and State budget estimates
341 Decision of 36-TC/NSNN 17/07/1996 Supplementing and amending State budget
the Minister index
of Finance
342 Circular 669-TC/QD 30/07/1996 Guiding the adjustment of the rate of regulated
NSNN deduction from 1996 budget remittances for
provinces and cities
343 Decision of 217-TC/QD 28/11/1996 Closing books and making 1996 State budget
the Minister final account settlement
of Finance
344 Decision of 1207-TC/QD 25/12/1996 Promulgating State budget index system
the Minister NSNN
of Finance
345 Decision of 984-TC/QD 30/12/1996 On a number of guidelines and measures for
the Minister NSNN management of 1997 socio-economic
of Finance development plan and State budget estimates
346 Decision of 75-TC/QD 31/12/1996 Guiding the assignment of the 1997 State
the Minister NSNN budget revenue-expenditure estimates
of Finance
347 Circular 76-TC/NSNN 31/12/1996 Guiding the assignment of 1997 State
budget revenue-expenditure tasks
348 Circular 09-TC/NSNN 16/03/1997 Guiding the assignment, drafting,
implementation and final account settlement
of State budget
V. In the field of financial management of enterprises
349 Circular 13-TC/CNXD 30-07-1976 On the financial management of the
production of goods items from discarded
materials and faulty products and using
redundant labor in the State economic
establishments
350 Circular 20-TC/CNXD 24-12-1976 On the deduction for the establishment of
1976 funds of State enterprises, joint State-
private enterprises throughout the country
351 Circular 17-TC/CNXD 15-12-1977 Accounting production costs for enterprises
in the South
352 Circular 3-TC/CNXD 28-03-1978 Guiding the implementation of the regime of
profit distribution and deduction for the
establishment of enterprises� funds for its
application on the national scale as from 1977
353 Circular 18-TC/CNN 26-11-1979 Guiding the organization of receipt,
distribution and remittance to the State
budget of marine products caught in Vietnam
by Soviet fishing-fleets
354 Circular 8-TC/GTTL 01-02-1980 On the collection of irrigation fee in kind
355 Circular 27-TC/GTTL 23-12-1980 Stipulating temporarily the financial
management regime of the Civil Aviation
Administration of Vietnam
356 Circular 04-TC/CNA 18-03-1981 Guiding the regime of enterprises� profit
distribution under Regulation No. 25/CP
of January 21, 1981 of the Government
Council
357 Circular 1-TC/CNA 13-01-1982 Deducting the enterprises� 1981 reward
and welfare funds
358 Circular 17-TC/GTBD 04-08-1982 Funding the disparities in petrol price for
aircraft and sea-vessel arriving in Vietnam
359 Circular 21-TC/CNA 01-09-1982 Amending and supplementing the regime of
collection, profit distribution and deduction
for the establishment of enterprises� fund
under Decision No. 146/HDBT of August
25, 1982
360 Circular 34-TC/GTBBD 15-12-1982 Guiding the implementation of regime of
profit distribution in postal production and
business activities under Decision No.
146/HDBT of May 28, 1982
361 Circular 37-TC/NLTL 30-12-1982 Guiding the regime of profit distribution by
State agricultural production enterprises
362 Circular 69-TC/GTBD 26-12-1983 Guiding the handling of goods, equipment
and materials without owners or refused to
be received by owners at Haiphong sea-port
363 Circular 48-TC/GTBD 30-12-1983 On procedure for iron and steel purchase
and sale at Haiphong sea-port
364 Circular 9-TC/GTBD 07-03-1984 Amending Circular No. 45-TC/GTBD of
December 26, 1983
365 Circular 53-TC/CNA 31-12-1984 On the regime for setting up the
Ministers� funds in 1984
366 Circular 16-TC/CNA 27-03-1985 Determining the profit rates for
manufacturing industries
367 Circular 18-TC/DTXD 20-04-1985 Guiding enterprises� profit rate and
distribution in capital construction
368 Circular 19-TC/GTBD 22-04-1985 On the collection of postal charges
369 Circular 32-TC/GTBD 25-09-1985 Guiding the implementation of Official
Dispatch No. 986 of March 4, 1985 of the
Chairman of the Minister Council on
balance of foreign currencies revenue and
expenditure of the aviation branch
370 Circular 35-TC/GTBD 08-10-1985 On the implementation of Decision No.
985/TTg on the self-balance of budget
revenue and expenditure of the General
Department of Post and Telecommunications
371 Circular 11-TC/CNA 22-07-1986 Guiding the regime of profit distribution
and deduction for establishment of
the fund of State industrial enterprises
372 Circular 20-TC/GTBD 20-08-1986 Guiding the regime of profit distribution and
deduction for establishment of the enterprise�s
fund applicable to the Civil Aviation
Administration of Vietnam
373 Circular 22-TC/GTBD 27-08-1986 Guiding the regime of profit distribution and
deduction for establishment of the enterprise�s
fund applicable to the provincial/municipal
Post and Telecommunications Services
374 Circular 26-TC/DTXD 13-09-1986 Guiding the regime of profit distribution and
deduction for establishment of the enterprise�s
fund in capital construction
375 Circular 29-TC/GTBD 26-09-1986 Guiding the regime of profit distribution
and deduction for the establishment of
enterprise�s fund applicable to enterprises
dealing in transportation, loading and
unloading and transport agency
376 Circular 31-TC/TL 14-10-1986 Guiding the regime of profit distribution and
deduction for establishment of the enterprise�s
fund in State agricultural enterprises
377 Circular 35-TC/NLTL 12-11-1986 Guiding the implementation of Decision No.
179-TC/QD/BH on fishing-boats insurance
378 Circular 78-TC/CN 31-12-1987 Guiding the financial autonomy of grass-root
economic units under Decision No. 217/HDBT
of November 14, 1987
379 Circular 12-TC/CN 25-03-1988 Guiding the profit deduction for remittance
to the State budget
380 Circular 13-TC/CN 19-04-1988 Guiding the financial management over
central and local economic units which
organize and conduct the exploitation of
gold and gemstones under Decision
No. 76/HDBT of the Ministers Council
381 Circular 33-TC/CN 01-08-1988 On the regime of subsidies for exchange
rate differences applicable to Vietnamese
economic establishments directly undertaking
services activities for Vietsov petroleum
joint-venture company
382 Circular 43-TC/NLTL 22-10-1988 Guiding the subsidies for food price under
Decision No. 150/HDBT of August 29,
1988 on long-grain rice sale price in the
provinces and cities
383 Circular 55-TC/NLTL 24-12-1988 Guiding the financial management of
agricultural and foodstuff industrial enterprises
under Decision No. 220/CT of July 6, 1987 of
the Chairman of the Ministers Council
384 Circular 25-TC/NLTL 08-07-1989 Guiding the management of capital for
export rice purchase using the State�s
foreign currencies reserve
385 Circular 59-TC/CN 05-12-1990 Stipulating the depreciation rates of a number
of fixed assets of the electric power industry
386 Circular 81-TC/CN 31-12-1991 Guiding the implementation of Decision No.
330/HDBT on dissolving State enterprises
387 Circular 5-TC/CN 24-03-1992 Guiding the determination of capital
preservation by January 1st, 1992
388 Circular 80-TC/GTBD 15-12-1992 Additional guidance on a number of points
on bridge toll collection
389 Circular 81-TC/GTBD 15-12-1992 Supplementing a number of points on the
management of bridge toll collection
390 Circular 1-TC/GTBD 07-01-1993 On a number of financial mechanisms for the
activities of port authorities
391 Circular 2-TC/GTBD 07-01-1993 Guiding the collection and use of fee for
customers services in air-ports
392 Circular 67-TC/GTBD 07-08-1993 Guiding the financial management regime of
Vietnam Civil Flight Control Center
393 Circular 70-TC/NLTL 21-08-1993 Guiding the subsidies for the amount paid
for electricity used for drainage of flood
water against natural disasters
394 Circular 784-TC 09-11-1993 Collecting and remitting all reserve capital
for food circulation
395 Circular 105-TC/GTBD 25-12-1993 Guiding the financial management regime of
Registry Department
396 Circular 10-TC/CN 22-02-1994 Guiding the procedures for the approval
of State enterprises� annual final settlements
397 Circular 15-TC/GTBD 28-02-1994 Guiding the financial management regime of
air-port groups
398 Circular 119-TC/GTBD 31-12-1994 Stipulating the regime of management of
sources of maritime guarantee charges and
activities to ensure Vietnam�s maritime safety
399 Circular 50-TC/CN 30-08-1996 Guiding the implementation of Decree No.
28/CP of May 7, 1996 of the Government
on finance, equity sale and share issuance in
the transformation of a numbers of State
enterprises into stock companies
VI. In the field of development investment
400 Circular 24-TC/DT 07-09-1983 Guiding the establishment of the Capital
Construction Investment Bureau
401 Circular 22-TC/DT 14-05-1984 Guiding the construction investment capital
transfer and payment between finance
bodies and banks
402 Circular 42-TC/DT 17-10-1985 Guiding the calculation of cost estimates
and accounting of interests to be paid to
banks as well as interests on loan capital
from the joint-ventures by installation and
construction contractors
403 Circular 12-TC/DT 21-03-1985 On the deduction, management and use of
own capital for investment in capital
construction by State production and
business enterprises
404 Circular 52-TC/DT 26-12-1986 Guiding the calculation of cost estimates
and accounting of interests on working
capital loans to be paid to banks by
installation and construction contractors
405 Circular 1-TC/DT 03-01-1989 Providing temporary guidance on the
determination of completed capital
construction volume for capital payment
406 Circular 13-TC/DT 06-03-1990 Guiding the management and allocation of
capital construction investment capital for
projects funded with local budgets
407 Circular 16-TC/DT 19-03-1991 Guiding the determination of performed
capital construction volume eligible for
payment
408 Circular 17-TC/DT 19-03-1991 Guiding the transfer of the budget�s
construction investment capital to the
Investment and Development Banks system
for allocation to projects funded with the
budget as inscribed in the State�s plan
409 Circular 41-TC/DT 17-07-1991 Guiding the management and use of basic
depreciation capital left in enterprises for
capital construction investment
410 Circular 12-TC/DT 27-04-1992 Guiding the management and use of capital
in construction planning activities
411 Circular 14-TC/DT 19-05-1992 Guiding the implementation of Decision No.
135/CT of April 25, 1992 of the Chairman
of the Ministers Council on the concentration
of depreciation capital to the 1992 State budget
412 Circular 17-TC/DT 28-05-1992 Guiding the regime of capital construction
investment management of the 500KV North-
South electric transmission line project
413 Circular 46-TC/DT 23-09-1992 Guiding the implementation of Decision No.
314/CT of the Chairman of the Ministers
Council on compensation for loss of land
and properties
414 Circular 5-TC/DT 18-01-1993 Guiding the implementation of Decision No.
179/TTg of December 22, 1992 of the Prime
Minister on the management and use
of depreciation capital
415 Circular 13-TC/DT 02-03-1993 Guiding the supplement and amendment of
compensation for damage of agricultural
and forestry land used for other purposes
416 Circular 21-TC/DT 19-03-1993 Guiding the management and use of fund for
technical-economic feasibility report appraisal
417 Circular 53-TC/DTXD 22-06-1994 Additional guidance on compensation for
loss of land and properties when clearing
ground for upgrading of the national
highway No. 5 (from km 47 to km 62)
418 Circular 92-TC/DTXD 07-11-1994 Guiding the management and use of fund for
the investment projects bidding results
evaluation by the National Bid Evaluation
Council
419 Circular 105-TC/DTXD 08-12-1994 Guiding construction projects insurance
420 Circular 106-TC/DTXD 08-11-1994 Guiding the lending of preferential credit
capital of the State budget
421 Circular 107-TC/DT 08-12-1994 Guiding the allocation of investment capital
422 Circular 108-TC/DT 08-12-1994 Guiding the final settlement of investment
capital
423 Circular 48-TC/DTPT 30-06-1995 Guiding the management and use of fund for
the appraisal and approval of investment
capital final settlement for completed projects
424 Circular 111-TC/TCCB 10-12-1994 Guiding the transfer of tasks of management,
allocation and preferential credit of capital
construction investment capital within the
financial system
425 Circular 110-TC/DTPT 10-12-1994 Guiding the cost-accounting of receipt of capital
and capital sources handed over from the
Agricultural Investment and Development Bank
VII. In the field of inspection, complaints and denunciation
426 Finance 173-TC/QD/ 21-05-1991 Promulgating the Regulation on organization
Minister�s TCCB and operation of financial inspectorate
Decision
427 Finance 318-TC/QD/ 28-05-1993 Temporarily promulgating the professional
Minister�s TCCB qualifications of financial inspectors of all grades
Decision
428 Finance 374-TC/QD/ 2�1-06-1993 Promulgating the Regulation on operation
Minister�s TTR of financial inspection teams under
Decision the Ministry of Finance�s Inspectorate
429 Finance 575-TC/QD/ 12-07-1994 Establishing the Standing Team at the Ministry
Minister�s TCCB of Finance for the thrift practice Decision
Decision and combat against wastefulness, corruption
and smuggling
430 Finance 666-TC/TTr 13-08-1994 Issuing the working regulation of the Steering
Minister�s Committee for the thrift practice and combat
Decision against wastefulness, corruption and
smuggling in finance sector under Decision
No. 576-TC/TCCB of August 13, 19944
31 Finance 88-2TC/QD/ 10-08-1995 Replacing members of the Standing Team
Minister�s TCCB for the thrift practice and combat against
Decision wastefulness, corruption and smuggling
under Decision No. 575-TC/QD/TCCB of
July 12, 1994
432 Finance 1337-TC/QD/ 27-12-1994 Replacing members of the Standing Team
Minister�s TCCB for the thrift practice and combat against
Decision wastefulness, corruption and smuggling
under Decision No. 576-TC/QD/TCCB of
July 12, 1994
VIII. In the field of insurance
433 Finance 04-TC/BHVN 07-05-1986 On the handling of properties and goods insured
Minister�s at Vietnam Insurance Company after paying
Decision indemnities for the whole insured value
434 Circular 69-TC/BHVN 28-02-1987 On insurance for domestic tourists
435 Circular 31-TC/NTNT 22-07-1988 Guiding the implementation of Document
No. 575-V7 of the Ministers Council on the
handling of goods abandoned or assigned to
Vietnam Insurance Company by foreign
insurance companies
436 Circular 26-TC/ 14-07-1989 Guiding the financial regime of Vietnam
TCDN/89 Insurance Corporation
437 Circular 504-TC/BH 20-11-1991 Issuing the regulation and premium index
for motorized vehicles insurance
438 Circular 06-TT/BH 09-03-1992 Guiding the implementation of the regime of
passengers� accident insurance
439 Circular 73-TT/BH 27-11-1992 Guiding the implementation of the Regulation
on the establishment and operation of the
resident representative offices in Vietnam of
foreign insurance organizations
440 Circular 46-TC/CDTC 30-05-1994 Guiding the implementation of the Government�s
Decree No. 100/CP of December 18, 1993 on
insurance business operation
441 Circular 105-TC/DT 08-12-1994 Guiding the insurance of construction works
442 Finance 1314-TC/QD/ 21-12-1994 On compulsory reinsurance
Minister�s TCNH
Decision
443 Finance 1235-TC/QD/ 09-12-1995 Stipulating compulsory reinsurance
Minister�s TCNH
Decision
444 Finance 61-TC/QD/ 11-01-1997 On compulsory reinsurance
Minister�s TCNH
Decision
IX. In the field of finance and banking
445 Circular 30-TC/CDKT 13-01-1984 Issuing the accounting system for unified
application in the lottery sector
446 Circular 32-TC/XS 22-08-1984 Stipulating the unified printing of
lottery tickets
447 Circular 06-TC/XS 14-03-1985 Stipulating the regime of financial
management of lottery management boards
throughout the country
448 Circular 02-TC/XS 06-01-1987 Guiding the deduction for establishment of 3
funds applicable to local lottery
distribution units
449 Circular 08-TC/CDKT 16-01-1987 Stipulating a number of supplements and
amendments to the lottery accounting regime
450 Circular 38-TC/XSKT 12-09-1988 Guiding the financial management of lottery
distribution companies throughout the country
451 Finance 29-TC/CDKT 10-08-1989 Stipulating the regime of the State budget
Minister�s collection and remittance and profit
Directive distribution in the banking sector
452 Circular 285-TC/XS 22-02-1990 Reorganizing the uniform management of
lottery distribution on the national scale
453 Circular 27-TC/CDKT 17-07-1990 Guiding the implementation of Decision No.
212/TC/CDKT of December 5, 1989 on
lottery accounting
454 Circular 15-TC/CDTC 16-03-1991 Stipulating the regime of financial management
of State commercial banks and development
investment banks
455 Finance 504-TC/BH 20-11-1991 On the issuance of regulation on compulsory
Minister�s insurance for civil liability of motorized
Decision vehicles� owners as well as the premium and
insured responsibility level index
456 Circular 30-TC/CDTC 05-04-1993 Guiding the regime of capital preservation
and development applicable to State commercial
banks as well as development investment banks
457 Circular 38-TC/CDTC 11-05-1993 Guiding the implementation of the regime of
financial management of construction lottery
companies
458 Finance 715-TC/BH 19-10-1993 Amending the regulation on the compulsory
Minister�s insurance for civil liability of motorized
Decision vehicles� owners as well as the premium and
insured responsibility level index
459 Finance 97-TC/CDTC 26-11-1993 Guiding the destruction of prize-paid lottery
Minister�s tickets with their archival duration having
Decision expired
460 Finance 165-TC/QD/ 04-03-1994 Promulgating the temporary regulation on
Minister�s CDTC the experimental issuance of lotto
Decision
461 Finance 570-TC/QD/ 04-03-1994 Promulgating the temporary regulation on
Minister�s CDTC the experimental issuance of lotto
Decision
462 Finance 572-TC/QD/ 12-07-1994 Issuing the form of invoices for the
Minister� TCT collection of lottery tickets sale money
Decision
463 Finance 658-TC/QD/ 01-08-1994 Supplementing and amending the temporary
Minister�s CDTC regulation on the experimental issuance of
Decision lotto (issued under Decision No. 570-TC/
QD/CDTC of July 11, 1994)
464 Circular 98-TC/CDTC 21-11-1994 Guiding the supplements and amendments
to Circular No. 38/CDTC of March 11,
1993 of the Ministry of Finance guiding the
implementation of the regime of financial
management of lottery companies
465 Finance 660-TC/QD/ 26-07-1996 Promulgating the regulation on organization
Minister�s TCNH of tear-off lottery issuance in northern
Decision provinces and cities
X. In the field of external finance
466 Finance 04-TC/QD/NT 19-03-1976 Stipulating the tasks of provincial/municipal
Minister�s finance services as well as trade services and
Decision companies which fully manage trade companies
attached to the provincial/municipal
Administrative Committees
467 Finance 275-TC/ 21-06-1976 Adjusting the minimum living allowance
Minister�s QD/NT level for Vietnamese missions overseas
Decision
468 Finance 276-TC/ 23-06-1976 Adjusting the minimum living allowance
Minister�s QD/NT level for representations of Vietnamese export
Decision and import corporations in Singapore and
Hong Kong
469 Finance 277-TC/ 23-06-1976 Adjusting the minimum living allowance level
QD/NT of Vietnamese missions abroad
470 Circular 05-TC-NT 26-03-1977 Supplementing the regime of subsidies for
delegations on working missions to Vientiane
471 Circular 10-TC/NT 09-05-1978 Adjusting the regime of allowance for officials
going on short-term mission abroad
472 Circular 15-TC/NT 16-08-1978 Stipulating the regime of uniform remuneration
allowance for pilots, sportsmen and artists
working abroad
473 Circular 15-TC/NT 15-08-1978 Stipulating the regime of travel allowance
for students who are sent to study abroad
474 Circular 1-TC/NT 05-01-1979 Supplementing Circular No. 10 (9/5/78) and
Circular No. 16 (15/8/78)
475 Circular 9-TC/NT 15-08-1979 Stipulating the regime of foreign currencies
spending by cadres going on short-term
overseas mission sponsored by foreign
countries
476 Circular 17-TC/NT 20-11-1979 Stipulating and guiding the regime of aid
from UN organizations, inter-governmental
organizations and international organizations
as well as individuals, called aid for short
477 Circular 21-TC/QLNT/ 08-12-1980 Stipulating and guiding the regime of
NT/NT settlement of aid from international and
inter-governmental organizations,
Governments, foreign mass organizations
and individuals (called aid for short)
478 Circular 19-TC/NT 08-08-1981 Guiding the implementation of the regime of
subsidies for Vietnamese experts sent to
work in African countries
479 Circular 22-TC/NT 29-09-1981 Guiding the implementation of Decision No.
12-TC of July 18, 1981 of the Ministers
Council adjusting the internal exchange rate
for balance of account
480 Circular 13-TC/NT 18-05-1981 Guiding the implementation of the regime of
subsidies for Vietnamese medical experts
sent to work in Algeria
481 Circular 23-TC/NT 01-10-1982 On the regime of subsidies for cadres sent to
study courses by the Party or mass
organizations and for cadres sent to
economic management courses by the State
482 Circular 28-TC/NT 01-11-1982 On the working out of the plan of the 1983
non-commercial revenues and expenditures
483 Circular 29-TC/NT 10-11-1982 Guiding the repayment of money collected
from goods sale and purchase and foreign
trade surplus of imported oil and gas
equipment and technologies
484 Circular 36-TC/NTNT 23-12-1982 Guiding the implementation of Directive
No. 217-CT of October 14, 1982 of the
Chairman of the Ministers Council on the
repayment of imported complete equipment
and capital construction volume
485 Circular 01-TC/ 12-01-1983 Guiding the implementation of Directive
NTNT/K No. 251 of September 21, 1983 of the
Chairman of the Ministers Council
supplementing a number of points and the
regime policy towards cadres and officials
working in Cambodia
486 Circular 15-TC/NT 01-06-1983 Stipulating the regime for cadres on long-
term overseas missions with salaries paid
by foreign organizations
487 Circular 26-TC/NT 08-09-1983 On the regime of allowances for cadres
going on short-term overseas missions
. 488 Circular 32-TC/NT 10-10-1983 Amending the spending regime for cadres
going on short-term overseas missions with
all expenses covered by foreign countries
489 Circular 34-TC/NT 04-11-1983 Providing guidance on the elaboration of
plan on foreign currency revenues and
expenditures by external services providing
sectors
490 Circular 42-TC/ 08-12-1983 Additional guidance on the implementation
NTNT/K of Directive No. 251/CT of September 21,
1983 of the Chairman of the Ministers Council
supplementing a number of points and regime
policies for cadres and officials working
in Cambodia
491 Circular 2-TC/NT 24-01-1984 Stipulating the spending regime for cadres
and officials going on short-term
overseas missions
492 Circular 19-TC/NT 03-04-1984 Guiding the implementation of the uniform
subsidies regime for experts sent to work
in African countries (replaces Circular No.
19/TC-NT of August 26, 1981)
493 Circular 28-TC-NT 26-07-1984 Amending Circular No. 15 on the 10% rate
of service charges (tourism)
494 Circular 37-TC/NT 24-09-1984 Stipulating and guiding the regime of aid
management and settlement
495 Circular 40-TC/NT 06-10-1984 Amending the spending regime for cadres
going on short-term overseas missions with
all expense covered by foreign countries
496 Circular 41-TC/NT 10-10-1984 On the regime of subsidies for experts sent
to work in socialist countries
497 Circular 52-TC/NT 29-12-1984 Stipulating the spending regime for cadres
sent on study, practice, survey or training
courses with all expenses covered by foreign
countries and/or organizations
498 Circular 10-TC/NT 18-03-1985 Guiding the implementation of Directive
No. 419-CT of December 14, 1984 of the
Chairman of the Ministers Council
enhancing the management of Vietnamese delegations going abroad
499 14-TC/NT 22-03-1985 Stipulating the limit for annual foreign currency expenditure used for air-ticket purchase, excess luggage payments and baggage charges for ministries and branches
500 Finance 138-TC/QD/ 27-05-1986 Approving the levels of deduction for the
Minister�s NTNT establishment of the 1985 enterprise�s funds
Directive of the Committee for Aid Reception
501 Circular 400-TC/NTNT 17-06-1986 On the rate of fee collected according to
goods items and commodities groups
502 Finance 08-TC/NT 19-07-1986 Supplementing the regime of subsidies for
Minister�s experts sent to work in socialist countries
Decision
503 Circular 39-TC/NTNT 22-11-1986 Guiding the regime of profit distribution and
deduction for the establishment of enterprise�s
fund of central-level export and import
business organizations
504 Circular 93-TC/QL/ 26-03-1987 Stipulating the profit distribution in 1986 by
NTNT the Committee for Aid Reception
505 Circular 204-TC/NTNT 01-07-1987 Assigning the 1987 plan norms to the
Committee for Aid Reception
506 Circular 43-TC/Nt 26-08-1987 Guiding the subsidies on exchange rate for
foreign currencies collection activities of
sea-vessel supplying companies
507 Circular 54-TC/NTNT 27-10-1987 Guiding the implementation of Decision No.
290/CT of October 10, 87 of the Chairman of
the Ministers Council adjusting the internal
exchange rate for balance of account between
Vietnam dong and the commercial rubble
as well as US dollar
508 Circular 63-TC/NTNT 24-11-1987 Stipulating the exchange rate limits for
export commodity groups and goods
items for central-level export and import
business organizations
509 Circular 64-TC/NTNT 24-11-1987 Guiding the deduction for the establishment
and use of reserve funds for compensation in
Vietnam dong for export and import goods of
central-level export and import business units
510 Circular 77-TC/NTNT 31-12-1987 On the regime of allowance for cadres going
on short-term overseas missions with all
expenses paid by Vietnam
511 Finance 10-TC/TCDN 24-03-1988 On the financial regime for cadres sent on
Minister�s short-term mission, study tours, field visits or
Decision training courses with all expenses covered by
foreign countries or organizations
512 Circular 97-TC/NTNT 12-05-1988 Recognizing that Vietnam Insurance Corporation
has fulfilled two legal tasks assigned in 1987
513 Circular 115-TC/NTNT 28-05-1988 Recognizing the fulfillment of the assigned tasks
for 1987 by the Committee for Aid Reception
514 Circular 19-TC/NT 30-05-1988 Guiding the use of foreign currencies
provided by international organizations for
conferences, seminars, training courses and
services hosted by Vietnam
515 Circular 30-TC/NTNT 20-07-1988 Guiding the debts repayment to localities
according to Official Dispatch No. 1249/V7
of May 21, 88 of the Ministers Council
516 Circular 31-TC/NTNT 22-07-1988 Guiding the implementation of Document
No. 575/V7 of the Ministers Council on the
handling of goods abandoned or assigned to
Vietnam Insurance Company by foreign
insurance companies
517 Circular 189-TC/TCDN 23-09-1988 Assigning the 1988 plan to the Committee
for Aid Management and Reception
518 Circular 39-TC/NTNT 26-09-1988 Guiding the repayment of materials sold
in dollar under Directive No. 41-CT of
February 9, 1988 of the Chairman of the
Ministers Council
519 Circular 41-TC/NTNT 15-101-988 Supplementing Circular No. 15TC/NT of
June 1, 1983
520 Circular 42-TC/NTNT 15-10-1988 Guiding the handling of internal exchange
rate difference for balance of accounts
521 Circular 02-TC/NTNT 28-01-1989 Supplementing and amending a number of
points of Circular No. 10TC/NTNT of
March 24, 1988 of the Ministry of Finance
522 Circular 14-TC/NT 22-03-1989 Stipulating the annual expenditure limits for
foreign currencies used for air-ticket purchase,
excess luggage payment and baggage
charges by the ministries and branches
523 Circular 07-TC/NTNT 28-03-1989 Guiding the control and management of the
State concentrated foreign currencies fund
524 Circular 08-TC/NTNT 18-04-1989 Guiding the import goods repayment, collection and remittance to the State budget under Decision No. 43/CT of March 3, 1989
of the Chairman of the Ministers Council
525 Circular 74-TC/TCDN 03-05-1989 Recognizing the fulfillment of the 1988
assigned assigned tasks by the Committee
for Aid Reception
526 Circular 13-TC/NTNT 11-05-1989 Guiding the debts repayment under Directive
No. 90/CT of April 20, 1989 of the Chairman
of the Ministers Council
527 Circular 17-TC/TCDN 23-05-1989 Guiding the collection and payment of fee
for considering applications and business fee
for foreign-invested cases
528 Circular 21-TC/TCDN 14-07-1989 Stipulating the financial regime of Vietnam
Insurance Corporation
529 Circular 31-TC/TCDN 15-08-1989 Guiding the regime of distribution and
management of incomes of cadres and
workers of the Ministry of Defense
working at Libyan defense enterprises
530 Circular 50-TC/TCDN 08-11-1989 Guiding the management of the State budget
temporary custody funds at the Vietnamese
embassies and diplomatic missions in foreign
countries
531 Circular 51-TC/TCDN 10-11-1989 Amending and supplementing the regime of
allowances for cadres going on short-term
overseas missions with expenses covered by
Vietnam
532 Circular 53-TC/TCDN 11-10-1989 Guiding the implementation of Decision No.
288/CT of October 16, 1989 of the Chairman
of the Ministers Council on the repayment
and export and import loans under the
Protocol applicable to socialist countries
533 Circular 54-TC/TCDN 22-11-1989 Guiding the regime of the obligatory sale of
foreign currencies to the State concentrated
foreign currencies fund
534 Circular 55-TC/TCDN 30-11-1989 Guiding the elaboration of plans and
reports on foreign currencies revenues
and expenditures by external business
establishments under the ministries,
branches and localities
535 Circular 211-TC/TCDN 09-12-1989 Setting up the financial inspection team for
foreign-invested enterprises
536 Circular 62-TC/TCDN 25-12-1989 Guiding the reward for the fulfillment of the
Protocol with socialist countries
537 Finance 41-TC/QD- 12-02-1990 On the decision of car transfer
Minister�s TCDN
Decision
538 Circular 42-TC/TCDN 12-02-1990 On the decision of car transfer
539 Circular 68-TC/TCDN 24-02-1990 On the distribution and use of foreign and
Vietnamese currencies for the reception of 2
ships of wheat flour donated by PAM and the
French Government
540 Circular 06-TC/HTHT 26-02-1990 Guiding the exercise of the financial autonomy
of business and service units in the tourism
sector under Decision No. 01-CT of January 3,
1990 of the Chairman of the Ministers Council
541 Circular 297-TC/TCDN 27-07-1990 Assigning the 1990 business task to Vietnam
Insurance Corporation
542 Circular 18-TC/TCDN 05-04-1991 Stipulating the regime of management and
use of foreign currencies generated from the
export of crude oil exploited in 1991 by
Vietsovpetro joint-venture enterprise
543 Circular 37-TC/TCDN 18-06-1991 Stipulating the regime of allowances for
cadres going on short-term missions with
expenses covered by Vietnam
544 Circular 65TC/TCDN 13-11-1991 Guiding the repayment to domestic
economic organizations having export
goods or services turnover paid for the
State�s foreign debts
545 Circular 19TC/TCDN 09-06-1992 Guiding the fulfillment of the obligation to
acknowledge debts and repay the State-
budget capital of Vietnamese parties to
joint-venture enterprises or business
cooperation contracts with foreign parties
546 Circular 31TC/TCDN 18-07-1992 Stipulating the regime of fixed asset
depreciation for foreign-invested enterprises
or foreign parties to business cooperation
contracts
547 Circular 82TC/TCDN 10-01-1993 Guiding the repayment of goods exported
and services supplied for payment of the
State�s foreign debts
548 Finance 334TC/TCDN 05-06-1993 Setting up the inspection teams for the
Minister�s liquidation of foreign currencies debts at
Decision Foreign Trade Banks from 1984 to 1989 of
units under the Government�s order
549 Circular 50TC/TCDN 03-07-1993 Guiding the implementation of regulations
on land, water-surface and sea-surface
rental applicable to foreign-invested projects
550 Circular 74TC/TCDN 31-08-�993 On the financial regime for Vietnamese
experts assigned to work for the "United
Nation Volunteers" organization (UNV) by
the State
551 Circular 495TC/TCDN 09-07-1993 Providing temporary regulations on the cost
of living allowance level in US dollar for
officials and employees in overseas
Vietnamese missions
552 Agreement 18-05-1994 Protocol on goods delivery to partly pay the
with 1993 due-debts in convertible Rubble (RCN)
Hungary
553 Finance 1417TC/TCDN 31-12-1994 On the water-surface and sea-surface rental
Minister�s for foreign-invested enterprises
Decision
XI. In the field of aid management and reception
554 Circular 45/TC-GTBD 26-11-1983 Guiding the handling of aid without owners
or refused to be received by owners in
Haiphong
555 Circular 157/TC-NT 20-07-1988 Stipulating the collection of fee in
percentage (%) of aid value
556 Finance 186/TC-TCCB 17-02-1989 Organizing the Committee for Aid Reception
Minister�s
Decision
557 Circular 343-KTDN 05-02-1991 Guiding the collection of fee on aid of the
branches
558 Finance 248-TC/QD/ 21-05-1990 On the organization and apparatus of the
Minister�s TTCB Committee for Aid Reception under the
Decision Finance Ministry
559 Circular 674-TC/TCCB 23-05-1991 On the temporary regulation on the operation
organization of the Committee for Management
and Reception of International Aid under the
Ministry of Finance
560 Circular 42-TC/VT 23-07-1991 Stipulating the financial management regime
for the Committee for Management and
Reception of International Aid
561 Circular 45-TC/VT 15-08-1991 Stipulating the regime of State financial
management of international aid sources
562 Circular 46-TC/VT 15-08-1991 Guiding the regime of accountancy cost-
accounting for aid source
563 Circular 254-TC/VT 18-10-1991 On procedures for the reception of
international aid being foreign currencies
564 Circular 87-TC/VT 27-10-1994 Guiding the regime of State financial
management of aid from non-governmental
organizations
565 Circular 22-TC/VT 20-03-1995 Guiding the regime of State financial
management of official development aid
XII. In the field of accounting-auditing regime
566 Circular 89-TC/CDKT 16-09-1976 Supplementing Circular No. 4/LB-NH-YC
of June 15, 1975 on the repayment of bad
debts
567 Circular 8-TC/CDKT 02-06-1977 Guiding the appointment of the chief
accountant in Vietnam State Bank agencies
568 Circular 11-TC/CDKT 08-11-1977 Guiding the implementation of Decision No.
260/TTg of June 20,77 of the Prime Minister
amending and supplementing a number of
regulation on the management and accounting
of fixed assets in State enterprises
569 Circular 2892-TC/QD/ 14-11-1977 On the accounting regime applicable to
CDKT transportation, loading and unloading
cooperatives
570 Circular 07-TC/CDKT 07-04-1978 On the accounting activities in joint State-
private enterprises
571 Circular 20-TC/CDKT 31-10-1978 Guiding the property inventory at 0:00hr of
November 11, 1978
572 Finance 425-TC/QD/ 31-10-1978 On the property inventory at 0:00hr of
Minister�s CDKT January 1st, 1979
Decision
573 Circular 14-TC/CDKT 16-11-1979 Guiding the accounting of revenue and
expenditure for mid-shift meal
574 Circular 222-QD/CDKT 11-10-1980 On the regime of accounting of fixed assets
in State enterprises
575 Circular 16-TC/CDKT 20-10-1980 Guiding the accounting of the results of the
general inventory and evaluation of fixed
assets at 0:00hr of September 1st, 1980
576 Finance 278/TC/QD/ 10-03-1981 On the accounting regime for industrial and
Minister�s CDKT commercial business
Decision
577 Circular 06-TC/CDKT 10-03-1981 Guiding the accounting of banks loans and
deposits in foreign currencies as well as
foreign currencies-use right of State enterprises
578 Finance 217/TC/QD/ 18-05-1982 On the labor and wage accounting regime
Minister�s CDKT
Decision
579 Circular 25-TC/CDKT 23-10-1982 Guiding a number of points on accounting
under Decision No. 1465/HDBT of August
25, 1982 of the Ministers Council
580 Circular 35-TC/CDKT 06-11-1983 Guiding the accounting method in units being
investors under the regime of loans allocation
and repayment in construction investment
581 Circular 36-TC/CDKT 10-11-1983 Guiding the regime of investment capital
final settlement upon the completion of
construction projects
582 Circular 01-TC/CDKT 25-11-1984 Guiding the implementation of Decree No.
46/HDBT of May 10, 1983
583 Circular 24-TC/CDKT 21-05-1985 Stipulating accounting supplements and
amendments for the implementation of
Resolution No. 156/HDBT of November
30, 1984
584 Circular 27-TC/CDKT 29-05-1985 Guiding the accounting of the results of the
general inventory and evaluation of fixed
assets at 0:00hr of October 1, 1985
585 Circular 31-TC/CDKT 23-09-1985 Guiding the accounting in production and
business as well as administrative and non-
business units after the collection for change
of money
586 Circular 24-TC/CDKT 21-05-1986 The accounting supplements for the
implementation of Resolution No. 156 of
November 30, 1984
587 Finance 189-TC/QD/ 11-07-1986 On the system of uniform accounts and
Minister�s CDKT accounting books applicable to agricultural
Decision cooperatives
588 Circular 17-TC/CDKT 11-08-1986 Guiding the management of fixed assets
depreciation in agricultural cooperatives and
production groups
589 Circular 36-TC/CDKT 04-11-1986 Guiding the cost-accounting of the price
subsidy for production costs and circulation fee
590 Circular 43-TC/CDKT 29-11-1986 Guiding the implementation of Decision
No. 150/HDBT of November 27, 1986
handling the results of the general inventory
and reevaluation of fixed assets at 0:00hr of
October 1, 1985 and on enhancement of the
management of fixed assets in production
and business units
591 Circular 08-TC/CDKT 16-01-1987 On a number of supplements and amendments
to the regime of lottery accounting
592 Circular 10-TC/CDKT 07-02-1987 Stipulating accounting supplements and
amendments for the implementation of
Decision No. 76/HDBT of the Chairman of
the Ministers Council
593 Circular 26-TC/CDKT 01-04-1988 Amending a number of points in the uniform
accounting accounts system
594 Circular 06-TC/CDKT 04-02-1988 Guiding the accounting under Decision No.
217/HDBT of November 14, 1987
595 Circular 57-TC/CDKT 26-12-1988 Supplementing and amending the guidance for
the implementation of the accounting regime
applicable to agricultural cooperatives under
condition of package assignment mechanism
under the Resolution of the 10th plenum of
the Party Central Committee
596 Finance 229-QD/CDKT 29-12-1988 On the accounting regime applicable to
Minister�s individual and private economic units
Decision
597 Circular 27-TC/CDKT 15-07-1989 Guiding the accounting for food trading
operation under the new mechanism
598 Finance 159-TC/DQ/ 15-09-1989 On the Regulation on fostering and contents
Minister�s CDKT of the fostering program for chief accountants
Decision of State enterprises
599 Circular 37-TC/CDKT 07-10-1989 Guiding the handling of assets deficit or surplus
in the inventory and the accounting of results
of business and production capital inventory
and reevaluation under Decision No. 101/HDBT
of the Ministers Council
600 Circular 46-TC/CDKT 21-10-1989 On the implementation of accounting activities
in foreign-invested enterprises
601 Finance 212-TC/QD/ 15-12-1989 On the uniform accounting accounts system
Minister�s CDKT
Decision
602 Finance 145-TC/QD/ 12-03-1990 Issuing the accounting accounts system for
Minister�s CDKT trade cooperatives applicable to sale and
Decision purchase cooperatives and collective
economic units
603 Circular 19-TC/CDKT 31-03-1990 Supplementing and amending the form of
voucher accounting journal applicable to
national economic sectors
604 Finance 224-TC/QD/ 18-04-1990 On the regime of periodical accounting
Minister�s CDKT report uniformly applicable to State
Decision industrial enterprises
605 Finance 90-TC/QD/ 29-05-1990 Issuing the system of first-entry vouchers
Minister�s CDKT applicable to administrative and non-
Decision business units as from January 1, 1990
606 Finance 257-QD/CDKT 01-06-1990 On the regime of administrative and
Minister�s non-business accounting
Decision
607 Circular 27-TC/CDKT 17-07-1990 Guiding the implementation of Decision No.
212-TC/CDKT
608 Circular 31-TC/CDKT 27-07-1990 Guiding the handling of deficits and surplus
assets in the inventory and the accounting of
results of assets inventory and evaluation
in administrative and non-business sector at
0:00hr of July 1, 1990
609 Finance 68-QD/CDKT 10-10-1990 Examining the implementation of the new
Minister�s accounting regime
Decision
610 Circular 50-TC/CDKT 20-10-1990 Providing guidance on the accounting of
turnover tax, special consumption tax, profit
tax and other taxes by business establishments
611 Circular 1841-TC/ 26-11-1990 Sending accounting reports to tax agencies
CDKT
612 Finance 598/TC/QD/ 08-12-1990 On the accounting regime for non-State
Minister�s CDKT production and business units
Decision
613 Circular 40-TC/CDKT 12-07-1991 Guiding the accounting of foreign currencies
revenue and expenditure operation
614 Circular 74-TC/CDKT 10-12-1991 On the regime of financial management of
Vietnam Gold, Silver and Gemstones
Corporation
615 Circular 77-TC/CDKT 17-12-1991 Guiding the accounting of overdue-debts
repayment between State enterprises
616 Circular 84-TC/CDKT 30-12-1991 Guiding the implementation of the accounting
regime for non-State production and business
units applicable to agricultural cooperatives
617 Circular 87-TC/CNN 31-12-1992 Guiding the financial and accounting
activities of Vietnam Tobacco Corporation
618 Circular 44-TC/CDKT 31-05-1993 Guiding the accounting, management and
use of the amount collected from the leasing
of State-owned houses
619 Circular 77-TC/CDKT 10-09-1993 Guiding the accounting of deductions for
remittance of surcharges and subsidies from
the Price Stabilization fund for enterprises
620 Circular 84-TC/CDKT 23-10-1993 Guiding the implementation of accounting
activities in foreign-invested enterprises
621 Finance 87-TC/CDKT 1993 Stipulating the regime of management on
Minister�s repayment and final settlement of allocated
Decision fund for implementation of Directive
No. 364/CT of November 6, 1993 of the
Ministers Council
622 Circular 04-TC/CDKT 12-01-1994 Guiding the accounting for a number of
supplements to the regime of capital use for
State enterprises
623 Finance 1205-TC/QD/ 14-12-1994 Issuing the system of accounting accounts
Minister�s CDKT in enterprises
Decision
624 Decision 113-TC/CDKT 14-12-1994 Guiding the books transfer when applying
the new accounting system in enterprises
625 Circular 1206-QD/ 14-12-1994 Promulgating the regime of periodical
CDKT accounting report
626 Decision 186-TC/CDKT 14-03-1995 Promulgating the regime of accounting vouchers
627 Circular 28-TC/CDKT 31-03-1995 Guiding the use of accounting books in the
form of voucher journal applicable to enterprises
628 Circular 625-TC/CDKT 16-06-1995 Stipulating the regime of household business
accounting
XIII. In the field of State Treasury
629 Finance 25-TC/QD/ 02-02-1990 On the establishment of the State Treasury
Minister�s TCCB system under the Ministry of Finance
Decision
630 Finance 71-TC/QD/ 28-02-1990 Stipulating the temporary functions, tasks
Minister�s TCCB and organizational apparatus of the State
Decision Treasury under the Ministry of Finance
631 Finance 247-TC/QD/ 21-05-1990 Decision on the issuance and management
Minister�s KBNN of checks within the State Treasury system
Decision
632 Circular 14-TC/HCVX 03-06-1990 Temporary provisions on the regime of financial
revenue and expenditure for the State Treasury
633 Finance 87-TC/QD/ 21-03-1991 Stipulating functions, tasks and organization
Minister�s TCCB of the State Treasury system under the
Decision Ministry of Finance
634 Circular 351-TC/KBNN 10-09-1991 Guiding the application of the mode of payment
via banks
635 Finance 27-TC/QD/ 07-05-1991 Stipulating the management of foreign
Minister�s KBNN currencies in the State Treasury system
Decision
636 Circular 38-TC/KBNN 22-06-1991 Guiding the accountancy accounting of foreign
currencies revenues and expenditures through
the State Treasury system
637 Finance 487-TC/QD/ 09-11-1991 On the regime of management of money
Minister�s KBNN warehouses in the State Treasury system
Decision
638 Circular 32-TC/DT 04-07-1993 Providing guidance for budget capital
management and allocation for projects
on unused land and bare hills
639 Finance 290-TC/QD- 08-04-1990 On the experimental issuance of Ho Chi
Minister�s KBNN Minh City urban bonds
Decision
640 Circular 39-TC/KBNN 25-04-1994 Guiding the organization of tax collection
through the State Treasury system
642 Circular 13-TC/KBNN 16-02-1995 Guiding the management, allocation and
lending of State-budget capital under
Decision No. 327/CT of the Chairman of
the Ministers Council
643 Circular 44-TC/KBNN 31-07-1996 Guiding the control of State budget
expenditure under Decision No. 861/TTg of
December 31, 1995
644 Circular 20-TC/KBNN 25-04-1997 Guiding the regime of management and
allocation of State-budget expenditures
through the State Treasury system
645 Circular 24-TC/KBNN 13-05-1997 On the concentrated management of State
budget revenues through the State Treasury
XIV. In the field of public security-defense finance
646 Circular 17-TT/V1 11-03-1993 Guiding the regime of allocation and
management of special capital for the East-
Sea-Spratley program
647 Circular 72-TC/V1 26-08-1994 Guiding the financial management regime
in implementing the regulation on national
reserve management
THE LIST OF LEGAL DOCUMENTS ISSUED IN WRONG FORMS BY THE MINISTRY OF FINANCE BY THE END OF APRIL 30, 1998 WHICH CEASED TO BE EFFECTIVE.
(Issued together with Decision No. 121/1999/QD-BTC of October 1, 1999 of the Minister of Finance).
|
Ordinal number |
Form of documents |
Document s� serial number |
Date of issuance |
Extracted content |
I. IN THE STATE BUDGET MANAGEMENT FIELD
648 Official Dispatch 1425-TC/NSNN 04/10/1989 Elaborating 1990 financial plan and
State Budget.
649 Official Dispatch 02-LN 20/02/1990 Guiding the implementation of the rate
of regulation for budgets of all levels
from January 1, 1990
650 Official Dispatch 799-TC/NSNN 04/06/1990 On the implementation of the Ministers
Council�s Decision No. 72-HDBT.
651 Official Dispatch 38-TC/NSNN 15/05/1991 Opening the current State Budget Contents.
652 Official Dispatch 947a-TC/NSNN 28/05/1992 Guiding the adjustment of revenue sources
for budgets of all levels according to
the 1992 official regulation rate.
653 Official Dispatch 1239-TC/NSNN 10/07/1992 Supplementing Circular No. 15a-TC/NSNN
654 Official Dispatch 1630-TC/NSNN 31/08/1992 Guiding the supplements and amendments
to the 1993 budget plan elaboration.
655 Official Dispatch 791-TC/NSNN 04/04/1994 Adjusting the revenues between the central
budget and local budgets under Decision
No. 150-TC/NSNN.
656 Official Dispatch 1022-TC/NSNN 29/04/1994 On the thrifty spending of the State Budget.
657 Official Dispatch 20-TC/NSNN 15/02/1995 Carrying forwards the Account No. 936
balance in 1994.
658 Official Dispatch 27-TC/NSNN 01/03/1995 Summing up the 1994 general final account
settlement of State Budget
659 Official Dispatch 34-TC/NSNN 16/03/1995 On the reward for over fulfillment of turnover
tax in 1994.
660 Official Dispatch 53-TC/NSNN 01/04/1995 On the regulation between the central budget
and local budgets.
661 Official Dispatch 1129-TC/NSNN 08/05/1995 On the regulation of traffic fee collection
and the allocation of budget for local traffic
development in 1995.
662 Official Dispatch 89-TC/NSNN 11/05/1995 Guiding the supplements to the closing of 1994
accounting book and making the final account
settlement.
663 Official Dispatch 90-TC/NSNN 16/05/1995 Supplementing the report on the budget
revenues and expenditures.
664 Official Dispatch 1353-TC/NSNN 27/05/1995 Handling the expenditures beyond plans.
665 Official Dispatch 1360-TC/NSNN 29/05/1995 Organizing the 1996 State budget estimate
elaboration.
666 Official Dispatch 05-TC/NSNN 02/01/1996 Reporting on the practice of thrift, against
wastefulness in 1995 and the 1996 plan.
667 Official Dispatch 201-9TC/NSNN 02/01/1996 Managing the 1996 Budget by localities.
668 Official Dispatch 23-TC/NSNN 09/02/1996 On the regulation of a number of the 1996
State Budget revenues.
669 Official Dispatch 906-TC/NSNN 23/03/1996 On the cancellation of Circular
No. 70TC/NLTL.
670 Official Dispatch 1686-TC/NSNN 22/05/1996 Managing, evaluating the 1996 budget and
drafting the 1997 budget.
671 Official Dispatch 217-TC/NSNN 28/11/1996 Guiding the closing of 1996 accounting
book and making of the final account
of the State Budget.
672 Official Dispatch 115-TC/NSNN 11/01/1997 On the provisional guidance of a number
of points for the implementation of the State
Budget Law.
673 Official Dispatch 550-TC/NSNN 20/02/1997 Organizing the implementation of the
Resolution of the 2nd Party Central
Committee�s Plenum.
674 Official Dispatch 579-TC/NSNN 21/01/1997 On the Party�s budget management mechanism
675 Official Dispatch 1355-TC/NSNN 28/04/1997 On the funding for the People�s inspection
activities in communes, wards and district towns.
676 Official Dispatch 93-TC/NSNN 21/05/1997 Guiding the implementation of a number of points in Circular No. 09/TC/NSNN.
677 Official Dispatch 2721-TC/NSNN 05/08/1997 On the budget management in the last 6 months of 1997.
678 Official Dispatch 2729-TC/NSNN 06/08/1997 Guiding supplements to the financial regime and policy.
679 Official Dispatch 2849-TC/NSNN 16/08/1997 Guiding the management and allocation
of non-business economic capital of
capital construction nature.
680 Official Dispatch 3153-TC/NSNN 04/09/1997 On enhancement of the commune-level
budget management.
681 Official Dispatch 197-TC/NSNN 20/09/1997 On the authorized allocation of funds
682 Official Dispatch 230-TC/NSNN 24/11/1997 Additional guidance on the closing of
the accounting book and making of the
1997 State budget final settlement.
683 Official Dispatch 4523-TC/NSNN 16/12/1997 On temporary allocation of the 1998
funds.
684 Official Dispatch 18-TC/NSNN 06/02/1998 On the cancellation of the 1997 unused funding quotas and the retrieval of the balance of the deposit accounts.
685 Official Dispatch 34-TC/NSNN 21/2/1998 Handling of the advances for the 1997 State budget expenditures.
686 Official Dispatch 834-TC/NSNN 24/03/1998 On the national target programs.
687 Official Dispatch 132-TC/NSNN 21/05/1998 Guiding supplements to a number of points on the State budget observance.
688 Official Dispatch 3153-TC/NSNN 15/09/1998 On the enhancement of commune-level
budget management.
II. IN THE FIELD OF STATE PROPERTY MANAGEMENT
689 Official Dispatch 1566-TC/QLCS 14/06/1995 On the declaration and registration of the
leased houses owned by the State.
690 Official Dispatch 23-TC/QLCS 20/07/1995 On the declaration and registration of the
working houses of administrative and
non-business agencies.
691 Official Dispatch 1030-TC/QLCS 03/04/1996 On the office construction, the procurement of expensive cars and equipment by
administrative and non- business
agencies in 1996.
692 Official Dispatch 179-TC/QLCS 31/07/1996 Organizing the implementation of Joint
Circular No. 856-LB/DC-TC of July 12,
1996 of the Finance Ministry and the
General Land Administration
693 Official Dispatch 4100-TC/QLCS 14/11/1996 Guiding the division of property and
finance when separating provinces.
694 Official Dispatch 3705-TC/QLCS 13/10/1997 Guiding the regulation on settlement of unused
and unuseable property in administrative
and non-business agencies.
695 Official Dispatch 537-TC/QLCS 28/02/1998 Guiding the Regulation on management
and settlement of property confiscated
by decisions for public funds and property
owned by the State.
III. IN THE FIELD OF FINANCE AND BANKING
696 Official Dispatch 7213-KTTH 15/12/1995 Submitting the plan for technological
renewal in the construction lottery activities.
697 Official Dispatch 4729-TC/TCNH 30/12/1997 Managing and licensing the financial
consultancy services provision.
698 Official Dispatch 604-TC/TCNH 06/03/1998 Managing and licensing the financial
consultancy services provision.
IV. IN THE FIELD OF INTERNATIONAL AID RECEPTION AND MANAGEMENT
699. Official Dispatch 188-TC/VT 26/03/1986 Guiding the payment of aid goods.
700. Official Dispatch 138-TC/TCT 27/12/1987 On the tax exemption for aid goods.
701. Official Dispatch 447-TC/TQD 25/05/1988 On the receipt of aid goods.
702. Official Dispatch 732-TC/CTN 12/08/1988 On the tax exemption for aid goods.
703. Official Dispatch 1167-TC/VP 26/11/1988 On the tax exemption for humanitarian aid.
704. Official Dispatch 731-TC/VT 10/05/1990 Processing procedures for delivery and
receipt of international aid at all processes
under Decision No.142/HDBT.
705 Announcement 48-TC/VT 10/05/1990 On the procedure for the foreign trade permit.
706 Official Dispatch 1549-TC/VT 09/10/1990 On the cancellation of the procedure for
granting the import permit of aid goods.
707 Official Dispatch 1581-TC/VT 15/10/1990 On the assignment of responsibility for
and management of international aid.
708 Official Dispatch 1940-TC/VT 11/12/1990 On the coordination in acquiring information
for processing.
709 Official Dispatch 2027-TC/VT 18/12/1990 On the payment and management of
international aid.
710 Official Dispatch 2058-TC/VT 21/12/1990 On the procedures for receipt of governmental aid goods and aid in cash
711 Official Dispatch 367-TC/HCVX 27/03/1991 On the certification of international aid money.
712 Official Dispatch 534-TC/VT 26/04/1991 On the collection of fee for aid goods reception.
V. IN THE FIELD OF FINANCIAL MANAGEMENT OF INSURANCE
713 Official Dispatch 411-TC/TCT 02/04/1991 Official Dispatch of the General Department of Tax on the turnover tax of the insurance sector.
714 Official Dispatch 1361-TC/TCT 27/09/1991 Official Dispatch of the General Department
of Tax on the profit tax of the insurance sector.
VI. IN THE FIELD OF FINANCE AND BANKING
715 Official Dispatch 293-TC/CDTC 15/07/1982 On the unified management of construction
lottery ticket issuance.
716 Official Dispatch 140-TC/XS 21/07/1983 On invalidation of unsold lottery tickets.
717 Official Dispatch 150-TC/XS 09/08/1983 Using goods as prizes.
718 Official Dispatch 07-TC/XS 09/01/1984 Preserving and archiving the construction
lottery dossiers.
719 Official Dispatch 413-TC/XS 06/06/1984 Guiding the management of issuance of lottery tickets with instant results (called tear- off lottery tickets for short)
720 Official Dispatch 164-TC/XS 13/03/1985 Enhancing the management of various forms of lottery in localities.
721 Official Dispatch 43-TC/XS 21/05/1985 Issuing the tear-off lottery tickets and other types.
722 Official Dispatch 48-TC/XS 19/06/1985 Handling unsold lottery tickets.
723 Official Dispatch 60-TC/XS 08/08/1985 Handling the illegally circulated lottery tickets.
724 Official Dispatch 796-TC/XS 28/10/1985 The Regulation on coordination in organizing the issuance of construction lottery tickets.
725 Official Dispatch 362-TC/XS 02/06/1986 Handling unsold lottery tickets.
726 Official Dispatch 476-TC/XS 04/07/1986 On the goods fund for payment of construction
lottery prizes.
727 Official Dispatch 16-TC/XS 19/02/1987 Additional guidance on the regime of deduction for establishment of 3 funds.
728 Official Dispatch 531-TC/XSKT 06/08/1987 Implementing the provisions on unified issuance of construction lottery tickets.
729 Official Dispatch 592-TC/XS 26/08/1987 Guiding a number of points on the organization of the construction lottery company.
730 Official Dispatch 680-TC/XSKT 02/10/1987 On the restructure of prizes and construction
lottery sale agents.
731 Official Dispatch 73-TC/XSKT 07/10/1987 Goods used for the payment of prizes.
732 Official Dispatch 01-TC/XSKT 04/01/1988 Guiding the content of operation of the
construction lottery company.
733 Official Dispatch 06-TC/XSKT 06/01/1988 Reorganizing the issuance of construction
lottery tickets.
734 Official Dispatch 50-TC/XSKT 20/01/1988 On the council for supervision and witness
of the prize-draw.
735 Official Dispatch 11-TC/XSKT 26/10/1988 Implementing the provisions on unified issuance of construction lottery tickets.
736 Official Dispatch 186-TC/XSKT 11/03/1988 Guiding supplements to accounting of a number
of newly arising operations of construction
lottery.
737 Official Dispatch 388-TC/XSKT 07/05/1988 Temporary regulation on the circulation of
construction lottery tickets among provinces
and cities.
738 Official Dispatch 529-TC/XSKT 17/06/1988 On strict implementation of provisions on the
management of construction lottery ticket
issuance.
739 Official Dispatch 78-TC/TCCB 18/01/1989 Additional guidance on classification of
construction lottery companies.
740 Official Dispatch 147-TC/XSKT 01/02/1989 Enhancing the management of electronic
lottery in localities.
741 Official Dispatch 277-TC/XSKT 10/03/1989 Repayment of construction lottery tickets
by agents.
742 Official Dispatch 301-TC/XSKT 15/03/1989 On the assignment of wage funds in the
construction lottery companies.
743 Official Dispatch 541-TC/XSKT 10/05/1989 Issuing the construction lottery tickets in
northern provinces.
744 Official Dispatch 63-TC/TTr 06/06/1989 Reorganizing the management of the issuance
of construction lottery tickets.
745 Official Dispatch 664-TC/XSKT 06/06/1989 On the remittance of proceeds from construction
lottery to the State budget.
746 Official Dispatch 766-TC/XSKT 27/06/1989 On the unified management of construction lottery ticket issuance.
747 Official Dispatch 984-TC/XSKT 29/07/1989 Handling the construction lottery agents
which fail to pay money from the sale of construction lottery tickets.
748 Official Dispatch 614-TC/TCCB 26/04/1990 Additional guidance on the ranking of construction lottery companies.
749 Official Dispatch 1779-TC/XSKT 16/11/1990 Hunting and eliminating the gambling through construction lottery results.
750 Official Dispatch 1184-TC/TCT 01/07/1992 Turnover tax on lottery.
751 Official Dispatch 1536-TC/CDKT 21/08/1992 Supplementing and amending the accounting regime for the construction lottery service.
752 Official Dispatch 443-TC/TCT 17/03/1993 Turnover tax applicable to construction lottery activities.
753 Official Dispatch 1220-TC/CDTC 21/06/1993 Regulation on the preservation and payment of lottery prizes.
754 Official Dispatch 3374-TC/CDTC 19/02/1994 Managing the lottery tickets with instant results
and the lotto paid with the prize.
VII. IN THE FIELD OF FINANCIAL INSPECTION.
755 Official Dispatch 844-TC/TTr-XKT 25/11/1986 Guiding the settlement of complaints and denunciations by citizens in the finance sector.
756 Official Dispatch 1412-TC/TTr 05/05/1987 On the regime of information and report on the
settlement of complaints and denunciations
made by citizens.
VIII. IN THE FIELD OF ACCOUNTING AND AUDITING REGIME
757 Official Dispatch 52-TC/CDKT 22/11/1980 Accounting the payment of the money earned
from the goods purchase and sale at the agreed prices.
758 Official Dispatch 74-TC/CDKT 15/03/1982 Guiding the accounting by increase or decrease
of capital due to the adjustment of unit prices
of fixed assets.
759 Official Dispatch 76-TC/CDKT 30/03/1982 Additional guidance on accounting of capital
increase or decrease due to the adjustment of
the cost prices of fixed assets and wholesale
price of supplies.
Thuộc tính văn bản
- Số ký hiệu
- 121/1999/QĐ-BTC
- Loại văn bản
- Bản dịch văn bản
- Cơ quan ban hành
- Bộ Tài chính
- Ngày ban hành
- 01/10/1999
- Ngày có hiệu lực
- 16/10/1999
- Tình trạng hiệu lực
- Hết hiệu lực toàn bộ
- Phạm vi
- Trung ương
- Lĩnh vực
- Chưa phân loại
- Chức danh người ký
- Bộ trưởng
- Người ký
- Nguyễn Sinh Hùng
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