Quyết định 40/2005/QD-BTC
On release of the List of legal documents issued by the Ministry of Finance that had lapsed, abrogated or replaced (<font color=red>Content Attached</font>)
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2005-07-06

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