DECISION

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.

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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

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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

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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, 1987on registration and certification fees

22 Circular 05-TC/TCT 03/02/1988 Guiding the Minister Council’s Decree No. 09/HDBT on slaughtering tax

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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

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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 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 policiesfor 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

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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 Minhs 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

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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

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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

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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 regulationsapplicable 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

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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

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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

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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

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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

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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

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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

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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

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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

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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-endbonuses 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

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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

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183 Circular 1-TC/CDTC 02/01/1988 Guiding the implementation of 1987 year-endbonuses 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

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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

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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

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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

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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

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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

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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

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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 elaborationof 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

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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

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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

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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

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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

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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

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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

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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 is 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

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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

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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

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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

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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

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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

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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 numberof 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

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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

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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

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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

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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

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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

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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

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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

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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 Ministers 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

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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)

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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 accountsettlement 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.

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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.

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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.

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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

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694 Official Dispatch 3705-TC/QLCS 13/10/1997 Guiding the regulation on settlement of unusedand 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.

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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

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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.

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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.

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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.

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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.

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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

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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.

THE MINISTRY OF FINANCE
 
 
 
 
Nguyen Sinh Hung