Circular No. 07/2004/TT-BTC guiding the establishment, management, use, and accounting of the Fund for Unemployment Benefits at credit organizations

Circular No. 07/2004/TT-BTC guides the establishment, management, use, and accounting of the Fund for Unemployment Benefits at credit organizations. This Circular replaces previous regulations and takes effect fifteen days from the date of publication in the Official Gazette.

Document No.07/2004/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byLê Thị Băng Tâm — Thứ trưởng
Updated30/06/2026
SectorFinance
FieldOtherBanking-Finance and Financial MarketsBonds
Issued date09/02/2004
Effective date27/02/2004
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 07/2004/TT-BTC guides the establishment, management, use, and accounting of the Fund for Unemployment Benefits at credit organizations. This Circular replaces previous regulations and takes effect fifteen days from the date of publication in the Official Gazette.

Scope of application

Credit organizations

Key points

  • Credit organizations → establish, manage, use, and account for the Fund for Unemployment Benefits according to the guidance provided in Circular No. 82/2003/TT-BTC.
  • This Circular replaces previous regulations on the establishment, management, use, and accounting of the Fund for Unemployment Benefits.

🌐 Social impact of this document

  • Positive impact: Helps credit organizations have a basis to effectively establish, manage, and use the Fund for Unemployment Benefits.
  • Negative impact: May impose additional financial burdens on credit organizations if not managed properly.

❓ Frequently asked questions

What regulations must credit organizations follow to establish the Fund for Unemployment Benefits?

According to the guidance provided in Circular No. 82/2003/TT-BTC.

Which circulars does this circular replace?

Replaces Circular No. 92/2000/TT-BTC, Circular No. 98/2000/TT-BTC, and Circular No. 97/2000/TT-BTC.

When does this circular take effect?

Takes effect fifteen days from the date of publication in the Official Gazette.

How should credit organizations implement the establishment of the Fund for Unemployment Benefits?

According to the guidance provided in Circular No. 82/2003/TT-BTC issued by the Ministry of Finance.

If there are difficulties during implementation, which authority should credit organizations report to?

Report to the Ministry of Finance for study and resolution.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

Number: 07/2004/TT-BTC

Hanoi, February 9, 2004

 

CIRCULAR

Guidelines for the establishment, management, use, and accounting of the reserve fund for unemployment benefits at credit organizations

Implementing Article 13 of Decree No. 39/2003/NĐ-CP dated April 18, 2003 of the Government on detailed regulations and guidance for implementation of certain provisions of the Labor Code regarding employment; Based on Circular No. 423/VPCP-KTTH dated January 30, 2004 of the Government Office on guidelines for the establishment, management, use, and accounting of the reserve fund for unemployment benefits at credit organizations, the Ministry of Finance issues the following guidelines:

1. Credit organizations shall implement the establishment, management, use, and accounting of the Reserve Fund for Unemployment Benefits according to the guidelines set out in Circular No. 82/2003/TT-BTC dated August 14, 2003 of the Ministry of Finance. This provision replaces the provisions on the establishment, management, use, and accounting of the Reserve Fund for Unemployment Benefits in Circulars No. 92/2000/TT-BTC dated September 14, 2000 on guiding the financial system for credit organizations; Circular No. 98/2000/TT-BTC dated October 12, 2000 on guiding the financial system for Central People's Credit Funds; and Circular No. 97/2000/TT-BTC dated October 12, 2000 on guiding the financial system for grassroots People's Credit Funds and regional People's Credit Funds.

||| Water-based fire extinguishing solutions.This circular takes effect fifteen days after its publication in the Official Gazette. 

In the course of implementing this circular, if there are any difficulties, please report them to the Ministry of Finance for study and resolution./.

 

DEPUTY MINISTER
Vice Minister

 (Signed)

   Le Thi Bang Tam

 

                                                                    

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