THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
79/2002/QD-BTC
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Hanoi,
June 13, 2002
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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TO BE EFFECTIVE, ARE ANNULLED OR SUPERSEDED BY OTHERS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2001, WHICH CEASE TO BE EFFECTIVE, ARE ANNULLED OR SUPERSEDED BY OTHERS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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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Whole
30
Decision
207/2000/QD-BTC
December
25, 2000
On the assignment of 2001
budget revenue-expenditure estimates
Whole
31
Circular
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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
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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
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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
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Whole
38
Decision
998/TC/QD/TCCB
November
9, 1994
Regulation on organization and
operation of the Financial Science Institute
Whole
39
Decision
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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
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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
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Circular
144/1999/TT-BTC
December
13, 1999
Prescribing the life insurance
commission regime
Whole
45
Circular
78/1998/TT-BTC
September
6, 1998
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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
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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
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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
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Whole
51
Decision
927/TC/TCNH
August
18, 1995
Readjusting the application
scope of insurance rules, provisions and premium rate bracket
Whole
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