- 1Law No.01/2002/QH11 of December 16, 2002 state budget Law
- 2Decree of Government No.128/2004/ND-CP of May 31, 2004 detailing and guiding the implementation of a number of articles of The Accounting Law, applicable to the state accounting domain
- 3Law No. 03/2003/QH11 of June 17, 2003, on accounting
- 4Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No.: 19/2006/QD-BTC | Hanoi, March 30, 2006 |
ENFORCING THE REGULATIONS ON ADMINISTRATIVE ACCOUNTING
THE MINISTER OF FINANCE
Pursuant to the Law on State Budget No. 01/2002/QH11 dated December 16, 2002;
Pursuant to the Law on Accounting No. 03/2003/QH11 dated June 17, 2003 and Decree No.128/2004/ND-CP dated May 31, 2004 of the Government on providing instructions on the implementation of a number of articles of the Law on Accounting applied to the sector of state economy;
Pursuant to Decree No. 77/2003/ND-CP dated July 01, 2003 of the Government on defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of Director of Department of Accounting and Auditing Regulations, Department of Public Administration, Department of the State budget and the Chief of the Ministry Office of Finance.
HEREBY DECIDES
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First section: Accounting Record System;
Second section: Accounting Entry System;
Third section: Accounting Book and Bookkeeping System;
Forth section: Financial Statement System;
- Regulatory agencies, public service providers and any organization that uses the State budget, including those who are responsible for the State budget’s revenues and expenditures at all administrative levels; the Office of the National Assembly; Office of the President; Office of the Government; People’s Court and Procuracy at all administrative levels; Ministries, ministerial-level agencies, Governmental agencies; People’s Council, People’s Committee of provinces and communes; political organizations, socio-political organizations, occupational socio-political organizations, social organizations, socio-professional organizations financially supported by the State budget; public service providers wholly or partially supported by the State budget; national asset management agency; the management board of investment projects financed by the State budget; associations, unions, federations and others whose operation is partially financed by the state budget.
- The People’s armed forces, including the Military Court and Procuracy (except for businesses directly under the authority of the People’s armed forces);
- Public service providers, organizations of which the operation is not financed by the State budget (Except for privately-owned public service providers), including: public service providers balancing their receipts and expenditures on their own; non-governmental organizations; associations, unions and federations balancing their revenues and expenditures on their own; social organizations; socio-professional organizations exercising financial autonomy; other organizations that do not live on the State budget.
Article 3. This Decision shall take effect after 15 days from the date of being published on the official gazette and supersede the administrative accounting regulations enforced under the Decision 999-TC/QD/CDKT dated November 02, 1996 of the Ministry of Finance and other Circulars on amending the administrative accounting regulations enforced under the Decision No.999-TC/QD/CDKT.
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Article 4. The People’s Committees of centrally-affiliated cities and provinces shall be responsible to supervise the implementation of these accounting regulations at public administrative units under their authority.
Ministries, ministerial-level, governmental agencies, unions and others according to regulations in Article 2 of this Decision, shall assume their responsibility for supervising the implementation at those under their authority.
Article 5. The Director of Department of Accounting and Auditing Regulations, Department of Public Administration, Department of the State budget and the Chief of the Ministry Office of Finance and heads of relevant units directly under the Ministry of Finance shall be responsible for the dissemination, guidance, inspection and enforcement of this Decision./.
PP. MINISTER
DEPUTY MINISTER
Tran Van Ta
ATTACHED FILE
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- 1Decree of Government No.128/2004/ND-CP of May 31, 2004 detailing and guiding the implementation of a number of articles of The Accounting Law, applicable to the state accounting domain
- 2Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 3Law No. 03/2003/QH11 of June 17, 2003, on accounting
- 4Law No.01/2002/QH11 of December 16, 2002 state budget Law
- 5Law No. 47-L/CTN of March 20, 1996, on the state budget
Decision No. 19/2006/QD-BTC dated March 30, 2006, enforcing the regulations on administrative accounting
- Số hiệu: 19/2006/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 30/03/2006
- Nơi ban hành: Bộ Tài chính
- Người ký: Trần Văn Tá
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 07/05/2006
- Tình trạng hiệu lực: Ngưng hiệu lực