Quyết định 79/2002/QĐ-BTC

DECISION No 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THE LIST OF LEGAL DOCUMENTS PROMULGATED BY THE MINISTRY OF FINANCE, WHICH CEASE TO BE EFFECTIVE, ARE ANNULLED OR SUPERSEDED BY OTHERS THE MINISTER OF FINANCE Pursuant to the Law on Promulgation of Legal Documents of November 12, 1996; Pursuant to the Government�s Decree No.101/CP of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. 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DOCUMENTS PROMULGATED BY THE MINISTRY OF FINANCE UP TO DECEMBER 31, 2001, WHICH CEASE TO BE EFFECTIVE, ARE ANNULLED OR SUPERSEDED BY OTHERS (Promulgated together with the Finance Minister�s Decision No.79/2002/QD-BTC of June 13, 2002) Ordinal number Forms of document Code numbers of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 Extent of invalidation 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 104/TC/GTBD 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 4 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 Guiding the import tax exemption for organizations and individuals conducting petroleum activities under the Petroleum Law 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 99/1998/TT-BTC 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 9 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 Additionally guiding the exemption from and reduction of agricultural land use tax in 2001 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 95/2001/TT-BTC 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 Whole 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 33/TC/TCT 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 Whole 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 June 26, 1998 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 Circular 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 Whole 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 Decision 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 Whole VII. STATE BUDGET 25 Circular 01/1999/TT-BTC April 1, 1999 Guiding the commune budget revenue and expenditure management Whole 26 Circular 12/2000/TT-BTC 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 28 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 On the assignment of 2001 budget revenue-expenditure estimates Whole 30 Decision 207/2000/QD-BTC December 25, 2000 On the assignment of 2001 budget revenue-expenditure estimates Whole 31 Circular 09/2001/TT-BTC 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 33 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 March 13, 1999 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 36 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 Prescribing the decentralization of management of cadres and public employees Whole 38 Decision 998/TC/QD/TCCB November 9, 1994 Regulation on organization and operation of the Financial Science Institute Whole 39 Decision 413/TC/QD/TCCB 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 Whole XI. FINANCE-BANKING 41 Circular 45/TT-BTC May 30, 1994 Prescribing the financial management regime applicable to insurance enterprises Whole 42 Circular 76/TC/TCNH 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 44 Circular 144/1999/TT-BTC December 13, 1999 Prescribing the life insurance commission regime Whole 45 Circular 78/1998/TT-BTC September 6, 1998 Prescribing reinsurance business activities 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 27/1998/TT-BTC 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 49 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 Promulgating the provisional Regulation on general provisions of insurance policies Whole 51 Decision 927/TC/TCNH August 18, 1995 Readjusting the application scope of insurance rules, provisions and premium rate bracket Whole