Bản dịch văn bản 100/2000/QĐ-BTC
Decision 100/2000/QĐ-BTC
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2000-06-16

DECISION No DECISION No.100/2000/QD-BTC OF JUNE 16, 2000 PROMULGATING THE LIST OF INTER-MINISTERIAL AND JOINT CIRCULARS WHICH CEASE TO BE LEGALLY EFFECTIVE THE FINANCE MINISTER Pursuant to the November 12, 1996 Law on Promulgation of Legal Documents; 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 Prime Minister�s Decision No.355/TTg of May 28, 1997 on the establishment of the Government�s Steering Committee for general revision and systematization of legal documents and the plan for general revision and systematization of legal documents in 1997-1998; 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; After consulting and reaching agreements with the concerned ministries and branches; At the proposals of the Director of the Department for Financial Policies and the heads of the units attached to and under the Ministry of Finance, DECIDES: Article 1.- To promulgate the list of inter-ministerial and joint circulars which had been promulgated jointly by the Ministry of Finance, as the key player, and other ministries and branches by April 30, 1998, which now cease to be legally effective (see the list 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 attached to and under the Ministry of Finance shall have to implement this Decision. Finance Minister NGUYEN SINH HUNG LIST OF 155 INTER-MINISTERIAL AND JOINT CIRCULARS WHICH HAD BEEN PROMULGATED JOINTLY BY THE FINANCE MINISTRY, AS THE KEY PLAYER, AND OTHER MINISTRIES AND BRANCHES BY APRIL 30, 1998, WHICH NOW CEASE TO BE LEGALLY EFFECTIVE (Promulgated together with the Finance Minister�s Decision No.100/2000/QD-BTC of June 16, 2000) No. Forms of documents Code numbers of documents Date of promulgation Summary of contents 1 Inter-ministerial Decision of the Ministry of Finance(MOF) and the Ministry for Foreign Affairs (MFA) 276/QDLB June 21, 1976 Deciding the minimum allowance levels for officials and employees working in embassies 2 Joint Circular of the MOF and the State Bank of Vietnam (SBV) 8/TC-CDKT June 2, 1977 Placing the post of chief accountant in SBV�s agencies 3 Inter-ministerial Circular of the MOF and the Ministry of Defense (MOD) 10/TTLB August 3, 1978 On the management of funds for mobilizing and building up reserve forces 4 Joint Circular of the MOF and the General Department of Post and Telecommunications (GDPT) 2918/TTLB October 14, 1978 Guiding the implementation of the preferential policies and regimes for commune postmen who have retired 5 Joint Circular of the MOF and the General Department of Statistics (GDS) 425/TTLB October 31, 1978 Guiding the property inventory at 0:00 on January 1 st , 1979 6 Joint Circular of the MOF and the SBV 5/TTLB March 7, 1979 On improving the billing and control of circulation of vouchers, accounting reports and management of State budget�s funds 7 Joint Circular of the MOF and the SBV 28/TC-NHNN May 5, 1979 Guiding the handling of the banking system of the old regime in South Vietnam 8 Inter-ministerial Circular of the MOF and the Ministry of Food and Foodstuff (MOFF) 8/TTLB-TC- LTTP February 1 st , 1980 On organizing the sale of food in communes and allowances for commune and village officials taking part in the food work 9 Joint Circular of the MOF, the Ministry of Communications and Transport (MOCT) and the Ministry of Education and Training (MOET) 17/TTLB October 29, 1980 Guiding the calculation of passenger transport fare applicable to workers, employees, students, war invalids as well as workers and employees who have retired for their travel on personal business 10 Inter-ministerial Circular of the MOF and the MOD 88/TTLB June 12, 1981 Guiding the implementation of the Prime Minister�s Decision No.78/TTg of March 31, 1981 on the preferential regimes for militiamen and self-defense men concentrated in communes, district townships and islands contiguous to the Vietnam-China border 11 Joint Circular of the MOF, the Ministry of Food (MF) and the SBV 10/TTLB-TC- LT-NH March 31, 1982 Guiding the determination of prices for paying agriculture tax with paddy and subsidiary food 12 Inter-ministerial Circular of the MOF and the Ministry of Agriculture (MOA) 14/TTLB June 18, 1982 Stipulating the regime of clearing of revenues and expenditures of non-business agricultural units 13 Joint Circular of the MOF, the MF and the SBV 16/TTLB- TC-LT-NH July 28, 1982 Changing and supplementing a number of points on paying agriculture tax with paddy 14 Inter-ministerial Circular of the MOF and the MOCT 2699/TTLB September 14, 1982 Guiding the implementation of Decision No. 159/HDBT of September 14, 1982 on the collection of ferry and pontoon bridge tolls 15 Joint Circular of the MOF and the SBV 33/TTLB December 10, 1982 On the year-end closure of budgetary revenue and expenditure books 16 Inter-ministerial Circular of the MOF and the MFA 43/TTLB January 24, 1983 Deciding the minimum allowance level for officials working in Congo B 17 Inter-ministerial Circular of the MOF and the MFA 100/TTLB March 18, 1983 Deciding the minimum allowance level for officials working in Hong Kong 18 Joint Circular of the MOF and the General Land Administration (GLA) 53/TTLB April 26, 1983 Operation situation of the coal industry in 1983 19 Inter-ministerial Circular of the MOF and the Ministry of Foreign Trade (MOFT) 21/TTLB October 21, 1983 On the hand-over, printing, distribution and allocation of commodity ration purchase tickets 20 Inter-ministerial Circular of the MOF and the Ministry of Health (MOH) 29/TTLB November 28, 1983 Providing for the allowances for blood donors 21 Inter-ministerial Circular of the MOF and the Ministry of Culture and Information (MOCI) 2669/TTLB December 20, 1983 Regime of training and allowances for students of the Arts Schools 22 Inter-ministerial Circular of the Ministry of Forestry and the MOF 1/TTLB January 18, 1984 Management and use of the forest nurturing money 23 Joint Circular of the MOF and the GDPT 16/TTLB February 29, 1984 Guiding the deduction and remittance of 10% of profit of the postal service to local budgets according to Resolution No.138/HDBT of November 19, 1983 of the Council of Ministers 24 Joint Circular of the MOF and the Civil Aviation Administration (CAA) 07/TTLB March 2, 1984 Guiding the deduction and remittance of 10% of profit of the civil aviation service to local budgets according to Resolution No. 138/HDBT of November 19, 1983 of the Council of Ministers 25 Joint Circular of the MOF and the GDPT 16/TTLB March 29, 1984 Guiding the deduction and remittance of 10% of profit of the postal service to local budgets according to Resolution No.138/HDBT of November 19, 1983 26 Inter-ministerial Circular of the MOF and the MOCT 18/TTLB April 3, 1984 Guiding the deduction and remittance of 10% of profit of the railway transport service to local budgets according to Resolution No.138/HDBT of November 19, 1983 27 Joint Circular of the MOF and the SBV 23/TTLB May 21, 1984 Guiding the deduction and remittance of 10% of profit of the banking service to local budgets according to Resolution No.138/HDBT of November 19, 1983 28 Inter-ministerial Circular of the MOF and the MOA 30/TTLB August 10, 1984 Guiding the sale and settlement of monthly ferry and pontoon toll tickets to State officials and employees and cooperative members on their daily travel to work places through ferry landings and pontoons 29 Joint Circular of the MOF and the Commission for Physical Training and Sports (CPTS) 36/TTLB September 21, 1984 Guiding the financial management regime applicable to the 1985 Physical Training and Sports Competition 30 Inter-ministerial Circular of the MOF and the MOD 45/TTLB October 30, 1984 Guiding the implementation of preferential regimes for reserve soldiers when on concentrated drills or combat readiness tests 31 Inter-ministerial Circular of the MOF and the MOCT 4/TTLB February 28, 1985 Promulgating the economic cost-accounting regime applicable to land-road bridge managing and repairing enterprises 32 Inter-ministerial Circular of the MOF and the MOFT 4/TTLB March 6, 1985 Guiding the price difference subsidies 33 Inter-ministerial Circular of the MOF and the MOH 8/TTLB April 14, 1986 Readjusting the average spending norms for a hospital bed per year applicable to hospitals managed by the provinces and cities and various branches 34 Inter-ministerial Circular of the MOF and the MOCT 106/TTLB May 5, 1986 Stepping up the management of collection and combat against under-collection of freights in the railway service 35 Joint Circular of the Central Emulation Committee (CEC), the MOLISA and the MOF 39/TTLB May 7, 1986 Guiding the regime of awarding emulation titles and year-end rewards for fulfillment of tasks 36 Inter-ministerial Circular of the Ministry of Forestry and the MOF 6/TTLB June 14, 1986 On the collection of forest nurturing levy 37 Joint Circular of the MOF and the GDPT 7/TTLB June 20, 1986 Guiding the implementation of Decision No.112/HDBT on organization of commune post offices and Resolution No.235/HDBT on the livelihood allowances for heads of post offices and commune postmen 38 Inter-ministerial Circular of the MOF and the MOA 16/TTLB August 11, 1986 Guiding a number of points concerning the financial autonomy of agricultural cooperatives and production groups 39 Inter-ministerial Circular of the MOF and the MOH 17/TTLB September 5, 1986 Readjusting the average spending norms for a hospital bed per year applicable to the centrally-run hospitals 40 Joint Circular of the MOF, the GDPT and the MFA 27/TTLB September 23, 1986 Guiding the implementation of Official Dispatch No.1986/V5 of May 5, 1986 of the Chairman of the Council of Ministers on the postal stamp and mail regime of the People�s Army and the People�s Police 41 Inter-ministerial Circular of the MOET and the MOF 961/TTLB October 6, 1986 On granting of scholarships to Lao and Cambodian students studying in Vietnam 42 Inter-ministerial Circular of the MOF and the MOCT 3218/TTLB October 7, 1986 On the provisional regulation on experimental application of a number of foreign currency spending norms applicable to crew members working on sea-going vessels, which conduct the economic cost-accounting and operate on foreign shipping lines 43 Inter-ministerial Circular of the MOF and the MOFF 35/TTLB October 29, 1986 Guiding the collection and payment of agricultural tax in farm produce 44 Joint Circular of the MOF and the Government Pricing Committee (GPC) 23/TTLB October 30, 1986 Guiding the principles and methods of determining the prices of aid goods 45 Joint Circular of the MOF and the General Department of Tourism (GDT) 1108/TTLB November 24, 1986 Stipulating the collection levels and use of service charges in the tourist sector 46 Joint Circular of the MOF, the MOLISA and the SBV 51/TTLB December 17, 1986 Guiding the implementation of the regime of assigning limits of funding sources to cover pensions, working capacity loss allowances and war invalid and social allowances 47 Inter-ministerial Circular of the MOET and the MOF 44/TTLB December 25, 1986 Guiding the training scholarship and livelihood allowance for students of universities, colleges and vocational intermediate schools 48 Joint Circular of the MOF and the GLA 343/TTLB March 5, 1987 On the deduction and remittance of fee for submission and approval of economic-technical norm study of mineral deposit and report on geological exploration results before the Council for mineral deposit determination 49 Inter-ministerial Circular of the MOF, the MOLISA and the MFA 02/TTLB June 15, 1987 Guiding the amendment and supplement to the regime applicable to workers and State employees who act as experts or serve experts in assistance to Laos and Cambodia 50 Inter-ministerial Circular of the MOF, the MFA, the Ministry of the Interior (MOI) and the Ministry of Justice (MOJ) 34/TTLB June 22, 1987 Stipulating the collection of fee for granting of various papers and certifications to foreigners and Vietnamese citizens on their entry into, exit from and/or residence in Vietnam 51 Joint Circular of the MOF and the GLA 39/TTLB July 20, 1987 Guiding the elaboration of cost estimates for measuring and mapping plans 52 Inter-ministerial Decision of the MOF and the MFA 323/QDLB October 26, 1987 Deciding the minimum allowance levels for officials and employees working in embassies 53 Joint Circular of the MOF and the GDS 61/TTLB November 18, 1987 Guiding the State budget�s table of contents 54 Inter-ministerial Circular of the MOF and the MOCT 66/TTLB December 4, 1987 Guiding the implementation of Decision No.211/HDBT of November 9, 1987 on the collection and use of land-road and inland waterway transport charges 55 Inter-ministerial Circular of the MOF and the MOCT 58/TTLB December 14, 1987 Amending and supplementing a number of points on the collection of land-road and inland waterway transport charges 56 Inter-ministerial Circular of the MOF and the MFA 14/TTLB April 21, 1988 Amending the attire allowance regime and the withholding of sums of money to domestic public funds, applicable to officials, workers and public employees on long-term working missions abroad 57 Joint Circular of the MOF and the GDS 3/TTLB June 2, 1988 Guiding the hand-over of operation funds and assets of the provincial/municipal Departments of Statistics to the localities for management 58 Inter-ministerial Circular of the MOF and the MOLISA 17/TT-LB May 16, 1988 Guiding the regime of hardship allowance for a number of war invalid and social policy beneficiaries 59 Joint Circular of the MOF and the Committee for Population & Family Planning (CPFP) 20/TTLB June 6, 1988 Guiding the management and use of funds for the general population census 60 Inter-ministerial Circular of the MOF and the MOLISA 11/TTLB June 9, 1988 Guiding the collections and remittances to the social insurance fund managed by the MOLISA 61 Joint Circular of the MOF, the MOFF and the National Reserves Department (NRD) 23/TCTNN June 13, 1988 On the organization of collection, remittance, settlement, management and use of the agricultural tax paddy 62 Inter-ministerial Circular of the Ministry of Agriculture and Food Industry (MOAFI), the MOF and the MOH 13/TTLB July 18, 1988 On the food regime for medical workers of communes, wards and district townships 63 Inter-ministerial Circular of the MOET and the MOF 32/TTLB August 1 st , 1988 Guiding the average expense level for a general education school pupil of all grades and school protection fund 64 Joint Circular of the MOF, the MOH, the State Science and Technique Committee(SSTC) and the MOET 37/TTLB August 30, 1988 Guiding the use of construction lottery revenue source 65 Joint Circular of the MOF and the Central Administration Board 01/TTLB September 22, 1988 Guiding the implementation of the Party Secretariat�s Directive on the Party�s financial work 66 Inter-ministerial Circular of the MOF and the MOD 170/TTLB October 29, 1988 On the prices of goods sold to the armed forces 67 Inter-ministerial Circular of the MOF and the MOH 27/TTLB November 3, 1988 Amending and supplementing a number of provisions of Inter-ministerial Circular No.10/TTLB of March 28, 1983 of the MOH and the MOF on the assignment of responsibilities for financial management of the family planning work 68 Inter-ministerial Circular of the Ministry of Forestry and the MOF 27/TTLB November 30, 1988 Guiding the implementation of Decision No.116/HDBT of July 20, 1988 of the Council of Ministers on readjusting the collection level of forest nurturing levy and the method of managing the use thereof 69 Joint Circular of the MOF and the SBV 54/TTLB December 24, 1988 Guiding the year-end closure of budgetary revenue-expenditure books and the 1998 State budget 70 Joint Circular of the MOF and the GDPT 1/TTLB January 3, 1989 Guiding the handling of unclaimed postal parcels and items 71 Joint Circular of the MOF, the MOFF and the NRD 9/TTLB-TC- NN-CNTP-DT April 20, 1989 Guiding the organization of collection, remittance, payment, management and use of the agricultural tax paddy 72 Inter-ministerial Circular of the MOF and the MOFT 11/TTLB April 25, 1989 Guiding the implementation of the regime of the State budget collection and remittance and capital preservation applicable to State-run trade service 73 Inter-ministerial Circular of the MOF and the MOH 13/TTLB June 15, 1989 Guiding the use of aid and self-acquired foreign currencies of the MOH 74 Inter-ministerial Circular of the MOF and the MOH 14/TTLB June 15, 1989 Guiding the implementation of Decision of the Council of Ministers on the collection and payment of hospital fees 75 Inter-ministerial Circular of the MOF and the MOLISA 22/TTLB June 16, 1989 Modifying the mode of paying social insurance premium managed by the Labor, War Invalids and Social Affairs branch 76 Inter-ministerial Circular of the MOF and the Ministry of Science, Technology and Environment(MOSTE) 788/TC- KHCNMT June 23, 1989 Provisionally guiding the mode of allocating funds for scientific and technical activities 77 Inter-ministerial Circular of the MOF and the MOD 24/TTLB June 24, 1989 Prescribing the regime of allocating operation fund quotas to cost estimate- drafting units in the armed forces 78 Inter-ministerial Circular of the MOF and the MOD 589/TTLB May 16, 1989 Additionally guiding a number of regimes for militiamen, self-defense men and reserve soldiers 79 Inter-ministerial Circular of the MOET and the MOF 9/TTLB August 2, 1989 Guiding the implementation of regimes and policies for crech and kindergarten teachers in communes and wards 80 Inter-ministerial Circular of the MOET and the MOF 16/TTLB August 14, 1989 Guiding the collection and spending of tuition funds in the general education sector 81 Inter-ministerial Circular of the MOF and the Ministry of Water Conservancy (MOWC) 38/TTLB October 9, 1989 Guiding the distribution and management of incomes of the MOWC�s units that send their personnel to the Republic of Iraq to work on labor cooperation program 82 Inter-ministerial Decision of the MOF and the MFA 202/QDLB November 24, 1989 Deciding the minimum allowance levels for officials and employees working in embassies 83 Inter-ministerial Circular of the MOF and the MOH 01/TTLB January 4, 1990 Guiding the distribution and management of incomes of officials and employees of the MOH working in Iraq on labor cooperation program 84 Inter-ministerial Circular of the MOET and the MOF 7/TTLB February 27, 1990 Guiding the budgetary expenditures for education in 1990 85 Inter-ministerial Circular of the MOF and the MOH 5/TTLB March 26, 1990 Amending the regime of night duty allowances for medical officials and employees 86 Inter-ministerial Circular of the Ministry of Forestry and the MOF 09/TTLB May 5, 1990 Guiding the implementation of Resolution No.186/HDBT of November 27, 1989 of the Council of Ministers on channeling to local budgets the collected forest nurturing levy 87 Inter-ministerial Circular of the MOF and the MOI 25/TTLB- TC-NV July 7, 1990 Guiding the organization of protection of the State Treasury system 88 Inter-ministerial Circular of the MOF and the MOLISA 29/TTLB July 25, 1990 Provisionally guiding the allocation and management of pensions and war invalid and social allowances 89 Inter-ministerial Decision of the MOF and the MFA 308/QDLB August 14, 1990 Deciding the minimum allowance levels for officials and employees working in embassies 90 Inter-ministerial Decision of the MOF and the MFA 309/QDLB August 14, 1990 Deciding the minimum allowance levels for officials and employees working in embassies 91 Inter-ministerial Decision of the MOF and the MFA 310/QDLB August 14, 1990 Deciding the minimum allowance levels for officials and employees working in embassies 92 Inter-ministerial Circular of the MOET and the MOF 23/TTLB August 31, 1990 Guiding the collection and spending of tuition fees in the general education 93 Inter-ministerial Circular of the MOF and the MOD 02/TTLB November 19, 1990 Guiding the implementation of Decision No.268/CT of the Chairman of the Council of Ministers 94 Inter-ministerial Circular of the MOF and the MOH 24/TTLB December 13, 1990 Guiding the spending breakdowns for malaria prevention and combat 95 Inter-ministerial Decision of the MOF and the MFA 06/TTLB January 18, 1991 Guiding the procedures for payment of money to persons who have returned home from Iraq on the labor cooperation program 96 Inter-ministerial Decision of the MOF and the MFA 72/QDLB March 4, 1991 Deciding the minimum allowance levels for officials and employees working in embassies 97 Inter-ministerial Decision of the MOF and the MFA 73/QDLB March 4, 1991 Deciding the minimum allowance levels for officials and employees working in embassies 98 Inter-ministerial Decision of the MOF and the MFA 74/QDLB March 4, 1991 Deciding the minimum allowance levels for officials and employees working in embassies 99 Joint Circular of the Ministry of Construction (MOC), the State Planning Committee (SPC), the MOF and the SBV 01/TTLB March 9, 1991 Guiding the implementation of the Regulation on capital construction management issued together with Decree No.385/HDBT of November 7, 1990 of the Council of Ministers 100 Inter-ministerial Circular of the MOF and the MOCT 63/TTLB March 13, 1991 Guiding the implementation of Decision No.13/CT of January 11, 1991 of the Chairman of the Council of Ministers on the collection of land-road bridge tolls 101 Inter-ministerial Circular of the MOF and the MOH 09/TTLB April 4, 1991 Guiding and supplementing the regulations on the allocation and management of funds for malaria prevention and combat 102 Inter-ministerial Circular of the MOC, the MOLISA, the MOI and the MOF 03/TTLB April 8, 1991 Guiding the implementation of the Regulation on house lease and labor hiring by foreigners during their stay in Vietnam 103 Joint Circular of the MOF and the Committee for Population and Family Planning (CPFP) 133/TTLB April 17, 1991 Guiding the allocation and management of non-business population and family planning funds 104 Inter-ministerial Circular of the MOF and the Ministry of Agriculture and Rural Development (MARD) 67/TTLB November 15, 1991 Guiding the implementation of Decision No.323/CT on the final settlement of food subsidies in 1989 105 Inter-ministerial Circular of the MOF and the MOH 25/TTLB November 21, 1991 Guiding the financial management of project 3844 funded by the Food and Agricultural Organization (FAO) 106 Joint Circular of the MOF, the GDPT and the MOCT 224/TTLB November 25, 1991 Guiding the implementation of Decision No.158/CT of May 18,1991 of the Chairman of the Council of Ministers on the collection of fees for granting and protection of radio frequencies 107 Inter-ministerial Circular of the MOF the Ministry of Security (MOS) and the MFA 71/TTLB December 5, 1991 On the collection of the fee for granting of passports, various papers and certifications to foreigners and Vietnamese citizens on their entry into, exit from and/or residence in Vietnam 108 Inter-ministerial Circular of the MOF and the MOCT 78/TTLB December 26, 1991 Guiding the regime of management and allocation of funds for management and regular repair of bridges and roads 109 Joint Circular of the MOF and the General Department of Customs (GDC) 1010/TTLB December 31, 1991 Stipulating the collection levels and use of customs fees 110 Joint Circular of the Supreme People�s Court (SPC), the MOJ and the MOF 1/TTLB January 10, 1992 Guiding the trial and execution of judgments in criminal and civil cases property 111 Joint Circular of the State Economic Arbitration (SEA) and the MOF 2/TTLB January 10, 1992 Guiding the implementation of regime on uniforms for economic arbitrators 112 Inter-ministerial Circular of the MOH, the MOF and the MOLISA 1/TTLB January 24, 1992 Guiding the regime of night duty and surgical allowance for officials and employees of the health service 113 Inter-ministerial Circular of the MOF and the MOCT 06/TTLB March 9, 1992 Guiding the implementation of regime of accident insurance for passengers 114 Inter-ministerial Circular of the MOF and the Ministry of Aquatic Resources (MOAR) 7/TTLB April 1 st , 1992 Guiding the implementation of Decree No.437/HDBT on the granting of licenses for collecting fees (from foreign fishermen and fishing means) and the use of fines 115 Inter-ministerial Circular of the MOF and the MOH 5/TTLB April 11, 1992 Supplementing the management of the central budget�s funds for malaria and goiter prevention and combat, and the expanded vaccination 116 Inter-ministerial Circular of the MOF and the MOLISA 16/TTLB May 29, 1992 Guiding the financial management of the national program for rural daily life water funded by the UNICEF 117 Inter-Ministerial Circular of the MOF and the MOLISA 10/TTLB/LD- TC July 24, 1992 Guiding the policy on providing loans to small employment projects according to Resolution No.120/HDBT of the Council of Ministers 118 Inter-ministerial Circular of the MOF and the MOCI 2452/TTLB August 11, 1992 On the regime of financial allocation and management applicable to museums and historical and cultural relics 119 Inter-ministerial Circular of the MOH, the MOF and the MOLISA 12/TTLB September 18, 1992 Guiding the implementation of Decree No.299/HDBT promulgating the Regulation on medical insurance 120 Inter-ministerial Circular of the MOF and the Ministry of Planning and Investment (MOPI) 1213/TTLB September 26, 1992 Guiding the financial management of the State-level scientific and technological programs in the 1991-1995 period 121 Inter-ministerial Circular of the MOF and the MOSTE 1291/TC- KHCNMT October 8, 1992 Guiding the deductions for, setting up and use of the scientific and technological development fund of the ministries, provinces and cities 122 Inter-ministerial Circular of the MOF and the MOD 60/TTLB October 16, 1992 Guiding the implementation of Decision No.247/HDBT of the Chairman of the Council of Ministers 123 Inter-ministerial Circular of the Ministry of Culture, the MOF and the MOLISA 80B/TTLB November 1 st , 1992 Provisionally supplementing a number of policies toward writers, artists and athletes 124 Inter-ministerial Circular of the MOF and the MOH 14/TTLB November 2, 1992 Guiding the medicament subsidies for people in highland, mountainous and deep- lying forest regions 125 Inter-ministerial Circular of the MOLISA, the MOF and the MOET 22/TTLB November 20, 1992 Guiding the implementation of the regime of allowances for teachers 126 Inter-ministerial Circular of the MOF and the Ministry of Foreign Trade (MOFT) 73/TTLB November 27, 1992 Guiding the implementation of the Regulation on the setting up and operation of resident representative offices of foreign insurance organizations in Vietnam 127 Inter-ministerial Circular of the MOF and the MOH 86/TTLB December 30, 1992 Guiding the financial management of POD project funded by the Swedish government�s aids for the health service 128 Joint Circular of the MOF, the MOLISA and the State Science Committee (SSC) 03/TTLB/TC- LD-UBKHNN March 18, 1993 Guiding the implementation of the humanitarian aid program of the former Republic of Czechoslovakia in support of job creation and training for Vietnamese laborers who return home ahead of time 129 Inter-ministerial Circular of the MOF and the MOCT 28/TTLB March 30, 1993 Stipulating the collection of fees for management of land-road motorized vehicles and drivers thereof 130 Inter-ministerial Decision of the MOF and the MFA 277/TC-TCDN May 11, 1993 Deciding the minimum allowance levels for officials and employees working in embassies 131 Inter-ministerial Circular of the MOF and the MOLISA 43/TTLB May 31, 1993 Guiding the planning and allocation of additional wage funds, disbursement and final settlement of wage funds according to the new wage regime 132 Joint Circular of the MOF and the SPC 59/TTLB July 15, 1993 Guiding the implementation of Decree No. 329/HDBT of September 16, 1992 on the arbitration fee and other collections from the settlement of economic disputes and handling of violations of law 133 Inter-ministerial Circular of the MOF and the MOLISA 13/TTLB July 29, 1993 Guiding the implementation of Decision No. 46/CP of June 23, 1993 of the Prime Minister on the regime of livelihood allowances for the Party and administration officials and the operation funds of the mass organizations in communes, wards and district townships 134 Joint Circular of the MOF and the GDS 01/TTLB July 29, 1993 Guiding the implementation of Decree No. 52/HDBT of February 19, 1992 on the sanctions against administrative violations in the accounting and statistical field 135 Inter-ministerial Circular of the MOF and the MOD 17/TTLB July 29, 1993 Guiding the mechanism of allocating and managing special capital for Bien Dong (the East Sea) and Truong Sa (Spratly Archipelagoes) program 136 Inter-ministerial Circular of the MOET and the MOF 14/TTLB September 6, 1993 Guiding the collection and spending of the general education school fee 137 Inter-ministerial Circular of the MOF and the Vietnam Social Insurance (VSI) 86/TTLB November 11, 1993 Provisionally guiding the mode of collecting and paying premium to the social insurance fund (5%) and trade union operation fee (2%) 138 Inter-ministerial Circular of the MOF and the MOAR 03/TTLB November 11, 1993 On the regime of collecting, paying, managing and using fees and charges for the protection of aquatic resources 139 Inter-ministerial Circular of the MOF and the MOSTE 99/TTLB-TC- KHCNMT December 2, 1993 On the management of financial revenues and expenditures in activities of industrial property innovations 140 Inter-ministerial Circular of the MOF and the MOLISA 110/TTLB December 31, 1993 Provisionally guiding the collection and remittance of 5% of wages to the social insurance fund, which laborers have to contribute 141 Inter-ministerial Circular of the MOF and the MOH 2/TTLB January 7, 1994 Guiding the retrospective collection of 1993 medical insurance premiums 142 Joint Circular of the MOF, the MOH and the Committee of Care for Mothers and Children 16/TTLB March 5, 1994 Guiding the management and allocation of operation funds for the national program for children�s malnutrition prevention and combat and care for children in special circumstances 143 Inter-ministerial Circular of the MOF and the MOLISA 19/TTLB March 7, 1994 Provisionally guiding the collection of the 15% social insurance fund managed by the war invalids and social affairs sector 144 Inter-ministerial Circular of the MOF and the MARD 27/TTLB March 30, 1994 Prescribing the regime of collection, management and use of fees and charges for the work of plant protection and quarantine 145 Joint Circular of the MOF, the MOLISA and the SPC 12/TTLB April 1 st , 1994 Guiding the recovery and use of loans borrowed by the National Employment Fund, which are due for repayment 146 Inter-ministerial Circular of the MOF and the MOLISA 33/TTLB April 14, 1994 Additionally guiding Inter-ministerial Circular No.19/TTLB of March 7, 1994 on the management of revenues and expenditures of the social insurance fund managed by the Labor, War Invalids and Social Affairs sector 147 Inter-ministerial Circular of the MOF and the MOCT 30/TTLB August 10, 1994 Guiding the sale and settlement of monthly ferry and/or pontoon bridge toll tickets to officials and employees who daily go to their workplaces through ferry landings and/or pontoons 148 Inter-ministerial Circular of the MOF and the MOH 71/TTLB August 25, 1994 Guiding the mechanism of management, allocation and final settlement of expenditures of the national programs for malaria and goiter prevention and combat, expanded vaccination and AIDS prevention and combat, which are funded by the Central Budget 149 Inter-ministerial Circular of the MOF and the MOD 2411/TTLB December 27, 1994 On the implementation of the regime of expenses for national defense activities in localities in the new situation 150 Inter-ministerial Circular of the MOF and the MOD 06/TTLB January 6, 1995 Guiding a number of points on financial and budgetary matters in the army under the Prime Minister�s Decision No. 829/TTg of December 30, 1995 151 Joint Circular of the MOF, the MOLISA and the SPC 02/TTLB/LD- TC-UBKHNN February 10, 1995 Additionally guiding the implementation of the humanitarian aid program of the former Republic of Czechoslovakia 152 Joint Circular of the MOF, the MOLISA and the SPC 03/TTLB/LD- TC-UBKHNN February 10, 1995 Additionally guiding the subjects eligible for loans, the capital transfer process and the State Treasury�s evaluation responsibility in inter-ministerial inspection of the National Employment Fund�s projects 153 Inter-ministerial Circular of the MOF and the MOD 101/TTLB June 21, 1995 Guiding the handling of motorcycles with illegal import origin, which are circulated in a number of army units 154 Joint Circular of the MOF and the Committee for Ethnic Minorities and Mountainous Areas 50/TTLB July 3, 1995 Guiding the management, allocation and use of capital sources in support of people of Khmer and Cham ethnic minorities who are in particularly difficult circumstances 155 Joint Circular of the MOF and the Government Commission for Organization and Personnel 125/TTLB March 25, 1996 Guiding Decision No.779/TTg of December 1 st , 1995 on the regime of preferential allowances for teachers who personally teach at public schools