Tiếng Việt- 1 Circular No. 35/1998/TT-BTC of March 21, 1998, guiding the import tax exemption procedures applicable to organizations and individuals engaged in oil and gas activities under the law on petroleum
- 2 Circular No. 78/1998/TT-BTC of June 09, 1998, stipulating reinsurance business operation
- 3 Circular No. 63/1998/TT-BTC of May 13, 1998, guiding the implementation of a number of tax regulations aimed at encouraging and ensuring the activities of foreign direct investment in Vietnam as stipulated in Decree No. 10/1998/ND-CP of January 23, 1998 of the Government
- 4 Circular No. 52/2001/TT-BTC of July 02, 2001, guiding the implementation of The Government’s Decree No. 28/2001/ND-CP of June 6, 2001 which promulgates Vietnam’s 2001 list of commodities and their tax rates for the implementation of the Agreement on Common effective preferential tariff (CEPT) of The Asean countries.
- 5 Circular No. 73/2000/TT-BTC of July 19, 2000 guiding the 2001 state budget estimation
- 6 Circular No. 03/2000/TT-BTC of January 10, 2000, guiding the management and use of revenues from television advertisements
- 7 Circular No. 99/1998/TT-BTC, promulgated by the Ministry of Finance, on guiding the imple-mentation of Decree No. 30/1998/ND-CP of May 13, 1998 of the government that details the implementation of the law on enterprise income tax
- 8 Circular No. 70-TC/QLCS of October 07, 1997 guiding the payment of land rent and contribution to joint venture capital with the value of land use right by organizations in the country as prescribed in Decree No.85-CP of december 17, 1996 of the government
- 9 Circular No. 25/2000/TT-BTC of March 30, 2000 guiding the refund of revenues already remitted to The State Budget
- 10 Circular No. 90-TC/TCT of Movember 10, 1993, guiding the implementation of the tax policies in respect of joint-venture bank and foreign banks'' branches.
- 11 Circular No. 45/TC-CDKT of May 30, 1994, stipulating the system of financial management for insurance business enterprises
- 12 Circular No: 39/TC-TCT of June 26, 1997 providing guidance for the implementation of Decree No.05-Cp of January 20, 1995 and Decree No.30-Cp of April 05, 1997, of The Government Regulating in detail the implementation of the ordinance on income tax on high-income earners
- 13 Circular No. 89/1999/TT-BTC of July 16, 1999, guiding the implementation of tax provisions applicable to various investment forms under the Law on Foreign Investment in Vietnam.
- 14 Circular No. 15/2000/TT-BTC of May 23, 2000, guiding the supplements and amendments to a number of points in The Finance Ministry’s Circular No. 39 TC/TCT of June 26, 1997 guiding the implementation of The Government’s Decree No. 05/CP of January 20, 1995 and Decree No. 30/CP of April 5, 1997 detailing the implementation of the ordinance on income tax on high-income earners
- 15 Circular No. 64/TC-TCDN of September 15, 1997 guiding the setting up and use of the reserve for the price decrease of unsold goods, the reserve for bad debts and the reserve for the price decrease of securities of state enterprises
- 16 Decision No. 65/2001/QD-BTC of June 29, 2001, on rewards based on export turnover of rice, coffee, pork and canned vegetables and fruits in 2001.
- 17 Circular No. 27/1998/TT-BTC of March 4, 1998, guiding the insurance exploitation activities and premium management
- 18 Circular No. 28/1998/TT-BTC of March 4, 1998, stipulating activities of insurance agents and collaborators
- 19 Circular No. 144/1999/TT-BTC of December 13, 1999, prescribing the regime of life insurance commissions
- 20 Circular No. 28/1999/TT-BTC of March 13, 1999, guiding the management and allocation of state budget capital for the project of planting 5 million ha of forests under the Prime Minister’s Decision No.661/QD-TTg of July 29, 1998
- 21 Circular No. 26/1998/TT-BTC of March 4, 1998, of the ministry of finance guiding the procedures for granting certificates of eligibility for insurance business activities
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 79/2002/QD-BTC | Hanoi, June 13, 2002 |
DECISION
ANNOUNCING THE LIST OF LEGAL DOCUMENTS PROMULGATED BY THE MINISTRY OF FINANCE, WHICH CEASE TO BE EFFECTIVE, ARE ANNULLED OR SUPERSEDED BY OTHERS
THE MINISTER OF FINANCE
Pursuant to the Law on 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 Promulgation of Legal Documents;
Pursuant to the Government’s Decree No.178-CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the director of the Department of Financial Policies,
DECIDES:
Article 1.- To announce the list of 51 legal documents promulgated by the Ministry of Finance up to December 31, 2001, which cease to be effective (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 LEGAL DOCUMENTS PROMULGATED BY THE MINISTRY OF FINANCE UP TO DECEMBER 31, 2001, WHICH CEASE TO BE EFFECTIVE, ARE ANNULLED OR SUPERSEDED BY OTHERS
(Promulgated together with the Finance Minister’s Decision No.79/2002/QD-BTC of June 13, 2002)
Ordinal number
Forms of document
Code numbers of documents
Dates of promulgation
Extracted contents
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I. TAXATION
1
Circular
90/TC/TCT
November 10, 1993
Guiding a number of points on tax policies toward joint-venture banks and branches of foreign banks in Vietnam
Whole
2
Circular
...
...
...
December 22, 1993
Guiding the collection of radio frequency charges
Whole
3
Circular
62/TC/TCDN
July 31, 1995
Amending and supplementing the regime of collecting of radio frequency charges
Whole
...
...
...
Circular
39/TC/TCT
June 26, 1997
Guiding the implementation of Decree No.05/1997/ND-CP detailing the implementation of the Ordinance on Income Tax on High Income Earners
Whole
5
Circular
35/1998/TT-BTC
March 21, 1998
...
...
...
Whole
6
Circular
63/1998/TT-BTC
May 13, 1998
Guiding the tax provisions on investment forms under the Law on Foreign Investment in Vietnam
Whole
7
Circular
...
...
...
July 14, 1998
Guiding the implementation of Decree No.30/1998/ND-CP detailing the implementation of the Enterprise Income Tax Law
Whole
8
Circular
89/1999/TT-BTC
July 16, 1999
Guiding the tax provisions on investment forms under the Law on Foreign Investment in Vietnam
Whole
...
...
...
Circular
15/2000/TT-BTC
February 23, 2000
Guiding the supplements and amendments to a number of points in Circular No.39/TC/TCT of June 26, 1997
Whole
10
Circular
41/2001/TT-BTC
December 6, 2001
...
...
...
Whole
11
Circular
52/2001/TT-BTC
February 7, 2001
Vietnam's 2001 List of commodities and their tax rates in implementation of ASEAN's CEPT Agreement
Whole
12
Circular
...
...
...
November 23, 2001
Additionally guiding Circular No.41/2001/TT-BTC on exemption from and reduction of agricultural land use tax in 2001
Whole
II. MANAGEMENT OF PUBLIC ASSETS
13
Circular
70/TT-BTC
July 10, 1997
Guiding the payment of land rent, capital contribution to joint ventures with land use right value by domestic organizations according to Decree No.85/ND-CP of December 17, 1996
...
...
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III. ENTERPRISE FINANCIAL MANAGEMENT
14
Circular
64/TC/TCDN
September 15, 1997
Guiding the regime of deduction for setting up and use of reserves against inventory price decrease, bad debts, securities price fall
Whole
15
Circular
...
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...
June 13, 1997
The regime of collection and use of budgetary capital
Whole
IV. ADMINISTRATIVE AND NON-BUSINESS FINANCE
16
Circular
25/TC/HCSN
May 21, 1996
Provisionally prescribing the collection and use of fees for training of land-road motorized vehicle drivers
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17
Decision
950/TC/HCSN
October 17, 1996
Promulgating the Regulation on distribution and use of interests on loans provided by the National Employment Assistance Fund
Whole
18
Decision
811/TC/HCSN
...
...
...
Promulgating the Regulation on distribution and use of interests on loans provided by the National Employment Assistance Fund
Whole
19
Circular
150/1998/TT-BTC
November 19, 1998
Guiding the management and use of funds for training and fostering cadres and State employees
Whole
20
...
...
...
48/1999/TT-BTC
June 5, 1999
Guiding the use of fines for administrative violations in the field of traffic order and safety
Whole
21
Circular
70/1999/TT-BTC
June 10, 1999
Guiding the amendments and supplements to Circular No.24/1999/TT-BTC of March 4, 1999 guiding the financial management in implementing the regime of rewards for outstanding achievements in the performance of socio-economic and national defense tasks
...
...
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V. STATE TREASURY
22
Decision
490/TCQD/KBNN
July 9, 1997
Promulgating the regime of treasure management in the State Treasury system
Whole
VI. ACCOUNTING AND AUDITING REGIMES
23
...
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827/1998/QD-BTC
April 7, 1998
Promulgating the commune budget accounting regime
Whole
24
Decision
39/2001/QD-BTC
February 5, 2001
Amending and supplementing the commune budget accounting regime promulgated together with Decision No.827/1998/QD-BTC of April 7, 1998
...
...
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VII. STATE BUDGET
25
Circular
01/1999/TT-BTC
April 1, 1999
Guiding the commune budget revenue and expenditure management
Whole
26
Circular
...
...
...
February 2, 2000
Guiding the mechanism of giving rewards for VAT over-collection in 1999
Whole
27
Circular
25/2000/TT-BTC
March 30, 2000
Guiding the refund of revenues already remitted into the State budget
Whole
...
...
...
Circular
73/2000/TT-BTC
July 19, 2000
Guiding the elaboration of 2001 State budget estimates
Whole
29
Decision
74/2000/QD-BTC
December 25, 2000
...
...
...
Whole
30
Decision
207/2000/QD-BTC
December 25, 2000
On the assignment of 2001 budget revenue-expenditure estimates
Whole
31
Circular
...
...
...
January 18, 2001
Guiding the implementation of a number of points on policies and measures for administering the 2001 State budget estimates
Whole
32
Circular
58/2001/TT-BTC
July 11, 2001
Additionally guiding the State budget index system
Whole
...
...
...
Decision
65/2001/QD-BTC
September 6, 2001
Providing for rewards on export values of rice, coffee, pork, canned vegetables and fruits in 2001
Whole
VIII. DEVELOPMENT INVESTMENT
34
Circular
28/1999/TT-BTC
...
...
...
Guiding the management and allocation of State budget capital for the project on planting of 5 million hectares of forest under Decision No.661/QD-TTg of July 29, 1998
Whole
35
Circular
03/2000/TT-BTC
October 1, 2000
Guiding the management and use of advertisement revenues for investment in development of Vietnam Television Station
Whole
IX. ORGANIZATION, PERSONNEL AND TRAINING
...
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Decision
514/TC/QD/TCCB
November 25, 1991
Prescribing the decentralization of management of cadres and public employees
Whole
37
Decision
675/TC/QD/TCCB
June 6, 1995
...
...
...
Whole
38
Decision
998/TC/QD/TCCB
November 9, 1994
Regulation on organization and operation of the Financial Science Institute
Whole
39
Decision
...
...
...
May 20, 1995
Regulation on organization and operation of the Center for Fostering of Finance Officials
Whole
X. AID RECEPTION
40
Circular
22/TT-BTC
February 26, 1999
Guiding the State financial management regime applicable to non-refundable aids
...
...
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XI. FINANCE-BANKING
41
Circular
45/TT-BTC
May 30, 1994
Prescribing the financial management regime applicable to insurance enterprises
Whole
42
Circular
...
...
...
October 25, 1995
Prescribing the insurance commission regime
Whole
43
Circular
59/TC/TCNH
September 27, 1996
Guiding the interest subsidies for loans for policy households and poor households in Mekong River delta to elevate their housing bases or build piled houses
Whole
...
...
...
Circular
144/1999/TT-BTC
December 13, 1999
Prescribing the life insurance commission regime
Whole
45
Circular
78/1998/TT-BTC
September 6, 1998
...
...
...
Whole
46
Circular
26/1998/TT-BTC
April 3, 1998
Guiding the procedures for granting certificates of satisfaction of criteria and conditions for insurance business
Whole
47
Circular
...
...
...
April 3, 1998
Guiding the insurance exploitation and insurance premium management
Whole
48
Circular
28/1998/TT-BTC
April 3, 1998
Prescribing operations of insurance agents and collaborators
Whole
...
...
...
Circular
02/TT-BTC
April 1, 1996
Guiding the supplements and amendments to the insurance commission regime
Whole
50
Decision
581a/TC/TCNH
January 7, 1996
...
...
...
Whole
51
Decision
927/TC/TCNH
August 18, 1995
Readjusting the application scope of insurance rules, provisions and premium rate bracket
Whole
...
...
...
- 1 Circular No. 26/1998/TT-BTC of March 4, 1998, of the ministry of finance guiding the procedures for granting certificates of eligibility for insurance business activities
- 2 Circular No. 63/1998/TT-BTC of May 13, 1998, guiding the implementation of a number of tax regulations aimed at encouraging and ensuring the activities of foreign direct investment in Vietnam as stipulated in Decree No. 10/1998/ND-CP of January 23, 1998 of the Government
- 3 Circular No. 99/1998/TT-BTC, promulgated by the Ministry of Finance, on guiding the imple-mentation of Decree No. 30/1998/ND-CP of May 13, 1998 of the government that details the implementation of the law on enterprise income tax
- 4 Circular No. 73/2000/TT-BTC of July 19, 2000 guiding the 2001 state budget estimation
- 5 Circular No: 39/TC-TCT of June 26, 1997 providing guidance for the implementation of Decree No.05-Cp of January 20, 1995 and Decree No.30-Cp of April 05, 1997, of The Government Regulating in detail the implementation of the ordinance on income tax on high-income earners
- 6 Circular No. 70-TC/QLCS of October 07, 1997 guiding the payment of land rent and contribution to joint venture capital with the value of land use right by organizations in the country as prescribed in Decree No.85-CP of december 17, 1996 of the government
- 7 Circular No. 28/1999/TT-BTC of March 13, 1999, guiding the management and allocation of state budget capital for the project of planting 5 million ha of forests under the Prime Minister’s Decision No.661/QD-TTg of July 29, 1998
- 8 Circular No. 89/1999/TT-BTC of July 16, 1999, guiding the implementation of tax provisions applicable to various investment forms under the Law on Foreign Investment in Vietnam.
- 9 Circular No. 45/TC-CDKT of May 30, 1994, stipulating the system of financial management for insurance business enterprises
- 10 Circular No. 45/TC-CDKT of May 30, 1994, stipulating the system of financial management for insurance business enterprises