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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

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THE LIST OF LEGAL DOCUMENTS PROMULGATED BY THE MINISTRY OF FINANCE, WHICH CEASE TO BE EFFECTIVE, ARE ANNULLED OR SUPERSEDED BY OTHERS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DOCUMENTS PROMULGATED BY THE MINISTRY OF FINANCE UP TO DECEMBER 31, 2001, WHICH CEASE TO BE EFFECTIVE, ARE ANNULLED OR SUPERSEDED BY OTHERS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

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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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HIỆU LỰC VĂN BẢN

Decision No. 79/2002/QD-BTC of June 13, 2002, announcing the list of legal documents promulgated by the Ministry of Finance, which cease to be effective, are annulled or superseded by others

  • Số hiệu: 79/2002/QD-BTC
  • Loại văn bản: Quyết định
  • Ngày ban hành: 13/06/2002
  • Nơi ban hành: Bộ Tài chính
  • Người ký: Nguyễn Sinh Hùng
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 28/06/2002
  • Tình trạng hiệu lực: Còn hiệu lực
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