Quyết định 40/2005/QD-BTC
Quyết định số 40/2005/QD-BTC On release of the List of legal documents issued by the Ministry of Finance that had lapsed, abrogated or replaced (&lt;font color="red"&gt;Content Attached&lt;/font&gt;)
Tình trạng: Còn hiệu lực

MINISTRY OF FINANCE

No. 40/2005/QD-BTC   

	

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness
­­­­­­­­­­­­­­­­­­­­­­­­­­­­

Hanoi dated 06 July 2005

MINISTER OF FINANCE 

- Pursuant to the Law on promulgation of legal documents dated 12 November 1996 and the Law on amendment of and addition to a number of articles of the law on promulgation of legal documents dated 6 December 2002;

- Pursuant to the Decree No. 101/CP dated 3 September 1997 of the Government providing detail provisions for implementation of several articles of  the Law on promulgation of legal documents;

- Pursuant to the Decree No. 77/2003/ND-CP dated 01 July 2003 of the Government providing the functions, tasks, power and organizational structure of the Ministry of Finance;

Considering the proposal of the Legal Departments,  

DECIDED:

Article 1. Release the List of Legal documents issued by the Ministry of Finance that had lapsed from 31 December 2004, including 233 documents (Attachment).

Article 2. This Decision shall be in full force 15 days from the date of publication in the Official Gazette.

Article 3. Ministries, ministerial-level agencies, government agencies, people committees of centrally-run provinces, cities and organizations, unit under the Ministry of Finance shall take responsibility to implement this Decision./.

	

MINISTER OF FINANCE

 

    Nguyen Sinh Hung

    (Signed & Stamped)

 




THE LIST OF LEGAL DOCUMENTS ISSUED BY THE MINISTRY OF FINANCE THAT HAD LAPSED FROM 31 DECEMBER 2004




(Attached to Decision No. 40/2005/QD-BTC dated 6 July 2005)




 

	

 

	

 

	

 

	

(Extract)




I. TAX DOMAIN

 




No.

	

Legislation Type

	

Document No.

	

Issuing Date

	

Subject




1     

	

Circular

	

28-TC/TCT

	

17/07/1992

	

Providing value level subject to exemption from import, export duties and regulation on management of imported and exported goods under forms of gifts and presents




2     

	

Circular

	

52-TC/TCT

	

16/08/1997

	

Providing guidelines for implementation of agreements on avoidance of double taxation between Vietnam and other countries




3     

	

Circular

	

53-TC/TCT

	

16/08/1997

	

Providing guidelines on regulation on collection, payment and management of fees for ensuring the order and safety  of inland waterway transportation




4     

	

Circular

	

95/1997/TT-BTC

	

29/12/1997

	

Providing guidelines on and explanation of the content of the Agreements on avoidance of double taxation signed between Vietnam and other countries and entered into effect in Vietnam




5     

	

Circular

	

96/1997/TT-BTC

	

31/12/1997

	

Providing guideline on regulation on collection and payment of fees for granting operation licences for mineral activities




6     

	

Circular

	

59/1998/TT-BTC

	

12/05/1998

	

Supplementing to the Circular No. 95/1997/TT-BTC dated 29 Dec. 1997 of the Ministry of Finance  providing guidelines on and explanation of the content of the Agreements on avoidance of double taxation signed between Vietnam and other countries and entered into effect in Vietnam




7     

	

Circular

	

128/1998/TT-BTC

	

22/09/1998

	

Amendment of and addition to the  Circular 45-TC/TCT dated 1 August 1996 guiding the implementation of the Decree No. 22/CP dated 17 April 1996 on sanctioning to administrative violations in tax domain




8     

	

Circular

	

169/1998/TT-BTC

	

22/12/1998

	

Providing tax regulation applicable to foreign organizations, individuals carrying out business activities in Vietnam not under investment forms stipulated at the Law on Foreign  Investment in Vietnam 




9     

	

Circular

	

172/1998/TT-BTC

	

22/12/1998

	

Providing guidelines for implementation of the Decrees No. 54/CP dated 28 August 1993, No. 94/1998/ND-CP dated 17 November 1998 of the Government providing detail implementation of the Law on Import-Export Duties and the Law on amendment of and addition to a number of articles of the Law on Import-Export Duties




10  

	

Circular

	

95/1999/TT-BTC

	

06/08/1999

	

Amendment of and addition to  Circular No. 169/1998/TT-BTC of the Ministry of Finance providing tax regulation applicable to foreign organizations, individuals carrying out business activities in Vietnam not under investment forms stipulated at the Law on Foreign  Investment in Vietnam 




11  

	

Decision

	

98/1999/QD-BTC

	

25/08/1999

	

Issuing the table of fees for registration of means of inland waterway transportation, fees for examination, granting and re-granting certificates of captain and chief engineer and fees for exploitation of inland water transportation areas.




12  

	

Circular

	

114/1999/TT-BTC

	

23/09/1999

	

Addition to the Circular No. 128/1998/TT-BTC dated 22 September 1998 of Finance Ministry guiding the implementation of Decree No. 22/CP dated 17 April 1996 of the Government on sanctioning to administrative violations in tax domain




13  

	

Circular

	

151/1999/TT-BTC

	

30/12/1999

	

Amendment of conditions on time limit for reviewing refund (or not collecting) of import duties provided in Circular No. 172/1998/TT-BTC dated 22 December 1998 of the Ministry of Finance




14  

	

Circular

	

37/2000/TT-BTC

	

05/05/2000

	

Amendment of and addition to  Circular No. 95/1997/TT-BTC dated 19 December 1997 of the Ministry of Finance guiding and explaining contents of the Agreements on avoidance of double taxation signed between Vietnam and other countries and entered into effect in Vietnam




15  

	

Decision

	

146/2000/QD-BTC

	

18/09/2000

	

Issuing the Table of fees for granting legal biography certificates




16  

	

Decision

	

150/2000/QD-BTC

	

19/09/2000

	

Issuing the Table of fees for quality management in post and communication field




17  

	

Decision

	

164/2000/QD-BTC

	

10/10/2000

	

Promulgating the list of goods subject to management of imported prices and the Table of minimum prices of goods subject to the state management on imported prices for determination of import tariff valuation.




18  

	

Decision

	

198/2000/QD-BTC

	

11/12/2000

	

Amendment of, addition to Decision No. 164/2000/QD-BTC dated 10 October 2000 of the Minister of Finance




19  

	

Circular

	

30/2001/TT-BTC

	

16/05/2001

	

Amendment of, addition to Circular No. 128/1998/TT-BTC dated 22 September 1998 guiding the implementation of Decree No. 22/CP dated 17 April 1996 of the Government on sanctioning to administrative violations in tax domain




20  

	

Circular

	

31/2001/TT-BTC

	

21/05/2001

	

Guiding the implementation of tax incentives provided by Decision No. 128/2000/QD-TTg dated 20 November 2000 of Prime Minister on a number of policies and measures to encourage investment and development of software industrial parks




21  

	

Circular

	

53/2001/TT-BTC

	

03/07/2001

	

Guiding the regulation on payment, collection, management and use of fees and charges in veterinary works




22  

	

Decision

	

69/2001/QD-BTC

	

06/07/2001

	

Issuing the table of fees for granting transmission frequency certificate and fees for using transmission frequency




23  

	

Decision

	

84/2001/QD-BTC

	

05/09/2001

	

Issuing the table of fees and charge  for granting and management of internet domain names and addresses in Vietnam




24  

	

Decision

	

136/2001/QD-BTC

	

18/12/2001

	

Supplementing the list and minimum prices of goods subject to the state management of imported tariff prices




25  

	

Circular

	

05/2002/TT-BTC

	

17/01/2002

	

Guiding the implementation of  Decree No. 78/2001/ND-CP dated 23/10/2001 of the Government providing detail provisions for implementation of Ordinance on income tax of high income earners




26  

	

Circular

	

08/2002/TT-BTC

	

23/01/2002

	

Guiding the calculation of imported tariff prices upon foreign trading contracts




27  

	

Decision

	

78/2002/QD-BTC

	

10/06/2002

	

Issuing regulations on principles and method to calculate the combined capacity of production and assembling of two-wheel motorcycles.




28  

	

Circular

	

109/2002/TT-BTC

	

06/12/2002

	

Providing regulation on collection, payment and management of road using fees.




29  

	

Decision

	

164/2002/QD-BTC

	

27/12/2002

	

On amendment of, addition to the list of goods and minimum prices of a number of goods subject to the state management of import tariff prices.




30  

	

Circular

	

01/2003/TT-BTC

	

07/01/2003

	

Amending fees on road using fees applicable to military vehicles of the Ministry of Defence.




31  

	

Circular

	

12/2003/TT-BTC

	

18/02/2003

	

Additional guidance of Circular No. 109/2002/TT-BTC dated 06/12/2002 of the Ministry of Finance providing regulation on collection, payment and management of road using fees.




32  

	

Decision

	

61/2003/QD-BTC

	

25/04/2003

	

Issuing the table of marine fees and charges and sea port service prices




33  

	

Decision

	

62/2003/QD-BTC

	

25/04/2003

	

Issuing the Table of marine fees and charges applicable to inland waterway vessels and special marine fees and charge




34  

	

Decision

	

72/2003/QD-BTC

	

20/05/2003

	

Amending minimum prices of several kinds of motorcycles




35  

	

Circular

	

52/2003/TT-BTC

	

30/05/2003

	

Amendment of, addition to Circular No. 109/2002/TT-BTC on fees of using roads




36  

	

Decision

	

80/2003/QD-BTC

	

09/06/2003

	

Amendment of, addition to import tariff price of several goods groups specified in the Decision No. 164/2002/QD-BTC dated 27 December 2002 of Finance Minister




37  

	

Circular

	

68/2003/TT-BTC

	

17/07/2003

	

Guiding the implementation of Decision No. 75/1998/QD-TTg dated 4 April 1998 of Prime Minister on tax codes of payers




38  

	

Decision

	

236/2003/QD-BTC

	

31/12/2003

	

On temporary adjustment of time frame for payment of VAT on importation of urea fertilizer




 

II. CUSTOMS DOMAIN

 




No.

	

Legislation Type

	

Document No.

	

Issuing Date

	

Subject




39  

	

Decision

	

318/1997/QD-TCHQ

	

16/12/1997

	

Issuing customs forms and regulation on using customs forms for sanctions of administrative violations in customs domain




40  

	

Circular

	

07/2000/TT-TCHQ

	

02/11/2000

	

Guiding the implementation of Chapter III of the Decree No. 57/1998/ND-CP dated 31 July 1998 of the Government providing detail provisions for implementation of the Commercial Law and activities concerning import, export, processing and trading agency with foreign partners. 




41  

	

Circular

	

08/2000/TT-TCHQ

	

20/11/2000

	

Guiding the implementation of  the Governmental Decree providing sanction to administrative violations in customs domain




42  

	

Decision

	

681/2000/QD-TCHQ

	

13/12/2000

	

Amendment of, addition to customs forms and regulation on using customs forms for sanction to administrative violations in customs domain




43  

	

Circular

	

04/2001/TT-TCHQ

	

21/06/2001

	

Guiding the customs procedures applicable to imported and temporarily imported petrol and oil




44  

	

Decision

	

770/2001/QD-TCHQ

	

21/08/2001

	

Issuing temporary regulation on customs procedures applicable to goods in containers transited via Ben Nghe, Saigon and Hai Phong Ports




45  

	

Circular

	

08/2001/TT-TCHQ

	

26/10/2001

	

Amendment of, addition to Circular No. 04/2001/TT-TCHQ dated 21 June 2001 of the General Department of Customs on guiding the customs procedures applicable to imported and temporarily imported petrol and oil




46  

	

Decision

	

149/2002/QD-BTC

	

09/12/2002

	

Issuing the Table of tariff prices to imported goods neither subject to the state management of tariff prices nor being qualified for application of prices indicated in the contract




47  

	

Decision

	

54/2003/QD-BTC

	

16/04/2003

	

Providing customs management applicable to goods in duty-free shops




48  

	

Decision

	

86/2003/QD-BTC

	

26/06/2003

	

Amendment of, addition to the Price List issued along with the Decision No. 149/2002/QD-BTC dated 9 December 2002 of the Minister of Finance




49  

	

Decision

	

88/2003/QD-BTC

	

16/07/2003

	

Amendment of, addition to the Price List issued along with the Decision No. 149/2002/QD-BTC dated 9 December 2002 of the Minister of Finance




50  

	

Decision

	

176/2003/QD-BTC

	

22/10/2003

	

Issuing the Price List attached to the Decisions No. 149/2002/QD-BTC dated 9 December 2002; No. 88/2003/QD-BTC dated 16 July 2003 of the Minister of Finance




 

III. BANKING FINANCE DOMAIN

 




No.

	

Legislation Type

	

Document No.

	

Issuing Date

	

Subject




51  

	

Decision

	

826/TC-QD-CĐTC

	

05/09/1994

	

Providing temporary regulations on trial issuance of lottery with instant result




52  

	

Decision

	

830/TC-QD-CĐTC

	

06/09/1994

	

On print, delivery and management of instant-result lottery tickets




53  

	

Decision

	

1139/TC-QD-TCNH

	

02/11/1995

	

Providing temporary regulations on trial issuance of lottery with instant result in southern cities, provinces




54  

	

Decision

	

1142/TC-QD-TCNH

	

02/11/1995

	

Approving the temporary regulations on issuance of lottery with instant result in southern area in trial period




55  

	

Decision

	

709/TC-QD-TCNH

	

19/08/1996

	

On amendment of and addition to temporary regulations attached to the  Decision No. 1139/TC-QD-TCNH




56  

	

Circular

	

15/1998/TT-BTC

	

06/02/1998

	

Guiding the management and use of children supporting fund




57  

	

Circular

	

29/1999/TT-BTC

	

18/03/1999

	

Guiding the implementation of financial disclosure applicable to funds of public contributions




58  

	

Circular

	

42/2000/TT-BTC

	

23/05/2000

	

Guiding the financial management of Development Assistance Fund




59  

	

Circular

	

43/2000/TT-BTC

	

23/05/2000

	

Guiding the granting of interest difference of the State’s investment credits to Development Assistance Fund




60  

	

Circular

	

56/2003/TT-BTC

	

09/06/2003

	

Guiding the implementation of financial regulations applicable to social policy bank issued along with the Decision No. 180/2002/QD-TTg dated 19 December 2002 of Prime Minister




61  

	

Circular

	

72/2003/TT-BTC

	

31/07/2003

	

Amending a number of articles of  Circular 56/2003/TT-BTC dated 9 June 2003 guiding the implementation of financial regulations applicable to social policy bank issued along with the Decision No. 180/2002/QD-TTg dated 19 December 2002 of Prime Minister




62  

	

Decision

	

99/2004/QD-BTC

	

17/12/2004

	

On addition to the List of Projects obtaining the State’s development investment credits




 

IV. EXTERNAL FINANCE DOMAIN

 




No.

	

Legislation Type

	

Document No.

	

Issuing Date

	

Subject




63  

	

Circular

	

24/TC-TCĐN

	

23/03/1993

	

Providing financial regime applicable to a number of revenue sources of Vietnamese representative agencies in overseas




64  

	

Decision

	

96/2000/QD-BTC

	

12/06/2000

	

Providing detail provisions on process and procedures of ODA capital withdrawal




65  

	

Circular

	

40/2001/TT-BTC

	

05/06/2001

	

Guiding the mechanism on management, allocation, payment of state budget expenditures in foreign currencies via the Central State Budget Agency




66  

	

Circular

	

99/2002/TT-BTC

	

25/10/2002

	

Guiding the collection, payment, management and use of fees and charges applicable to Vietnamese diplomatic and consulate agencies in overseas




 

V. INVESTMENT

 




No.

	

Legislation Type

	

Document No.

	

Issuing Date

	

Subject




67  

	

Circular

	

28/1999/TT-BTC

	

13/03/1999

	

Guiding the management and allocation of state budget to the 5-ha forestry plantation under the  Decision No. 166/QD-TTg dated 29 July 1998 of Prime Minister




 

VI. INSURANCE

 




No.

	

Legislation Type

	

Document No.

	

Issuing Date

	

Subject




68  

	

Circular

	

71/2001/TT-BTC

	

28/08/2001

	

Guiding the implementation of the Decree No. 42/2001/ND-CP dated 1 August 2001 of the Government which provides detail provisions for implementation of a number of articles of the Law on Insurance Business




69  

	

Circular

	

72/2001/TT-BTC

	

28/08/2001

	

Guiding the implementation of the  Decree No. 43/2001/ND-CP dated 1 August 2001 of the Government providing financial regulation applicable to insurance and insurance brokerage businesses




 

VIII. INTERNATIONAL COOPERATION

 




No.

	

Legislation Type

	

Document No.

	

Issuing Date

	

Subject




70  

	

Circular

	

64/2003/TT-BTC

	

01/07/2003

	

Guiding the implementation of the  Decree No. 78/2003/ND-CP dated 1 July 2003 of the Government on issuance of the List of Goods and Tariff of Vietnam to implement the ASEAN Common Effective Preferential Tariff scheme for the years from 2003 to 2006




 

IX. ACCOUNTING AND AUDITING

 




No.

	

Legislation Type

	

Document No.

	

Issuing Date

	

Subject




71  

	

Circular

	

22-TC/CĐKT

	

19/03/1994

	

Guiding the implementation of Regulation on independent audit in the national economy issued along with the Decree No. 07/CP dated 29 January 1994 of the Government




72  

	

Circular

	

60/TC/CĐKT

	

01/09/1997

	

Guiding the implementation of accounting and auditing applicable to foreign invested enterprises, organizations in Vietnam




73  

	

Circular

	

155/1998/TT-BTC

	

08/12/1998

	

On amendment of and addition to the Circular 60/TC-CDKT of the Ministry of Finance dated 1 September 1997




74  

	

Circular

	

89/2000/TT-BTC

	

28/08/2000

	

Guiding the implementation of the  Decree No. 49/1999/ND-CP dated 8 July 1999 of the Government on sanction to administrative violation in accounting domain




75  

	

Circular

	

107/2000/TT-BTC

	

25/10/2000

	

Guiding the registration for conducting accounting practice




76  

	

Decision

	

53/2002/QD-BTC

	

23/04/2002

	

Issuing the regulation on examination and granting of certificates of auditors




 

X. STATE TREASURY

 




No.

	

Legislation Type

	

Document No.

	

Issuing Date

	

Subject




77  

	

Circular

	

39/2000/TT-BTC

	

11/05/2000

	

Guiding the issuance of treasury bill via State Bank




78  

	

Circular

	

55/2000/TT-BTC

	

09/06/2000

	

Guiding the issuance of government bonds via centralized securities market




79  

	

Circular

	

58/2000/TT-BTC

	

16/06/2000

	

Guiding the implementation of several articles of Decree 01/2000/ND-CP dated 13 January 2000 of the Government promulgating regulation on issuance of government bonds




80  

	

Circular

	

68/2000/TT-BTC

	

13/07/2000

	

Providing detail guidance on several articles regarding Government bonds guarantee and issuing agent




 

XI. SECURITIES DOMAIN

 




No.

	

Legislation Type

	

Document No.

	

Issuing Date

	

Subject




81  

	

Decision

	

26/2000/QD-UBCKNN

	

05/01/2000

	

Issuing regulation on selection of independent auditing organizations carrying out services to securities issuing and trading organizations