Circular No. 11 TC/V1 guiding amendments to certain provisions of the Joint Circular No. 63 TT/LB dated August 6, 1994 issued by the Ministry of Finance and the Central Financial-Administrative Board.

This circular guides the amendment of certain provisions regarding the issuance of subsidies to the Central Financial-Administrative Board based on taxes paid and replaces old forms with new ones, applicable from July 1, 1994.

Document No.11 TC/V1
Document typeCircular
Issuing authorityMinistry of Finance
Signed byNguyễn Sinh Hùng
Updated15/06/2026
FieldTax AdministrationFeesOther Charges and Revenues of the State Budget
Issued date08/02/1995
Effective date30/06/1994
Expiry date
StatusIn effect
✦ Smart summary

This circular guides the amendment of certain provisions regarding the issuance of subsidies to the Central Financial-Administrative Board based on taxes paid and replaces old forms with new ones, applicable from July 1, 1994.

Scope of application

Central Financial-Administrative Board, Ministry of Finance

Key points

  • The Central Financial-Administrative Board is entitled to request subsidies based on taxes paid - Article 1
  • The Ministry of Finance shall process the issuance of subsidies into a separate account for the Central Financial-Administrative Board at the State Treasury - Article 1
  • Forms No. 1, No. 2 and No. 4 according to old models are replaced by corresponding forms according to new models attached in this circular - Article 2
  • This circular applies to taxes paid from July 1, 1994 - Article 3

🌐 Social impact of this document

  • The Central Financial-Administrative Board benefits from subsidies issued based on taxes paid.
  • The Ministry of Finance has the additional obligation to process the issuance of subsidies for the Central Financial-Administrative Board.

❓ Frequently asked questions

On what basis is the subsidy requested by the Central Financial-Administrative Board?

Based on taxes paid and in accordance with Article 1 of this circular.

What forms are changed by this circular?

Forms No. 1, No. 2 and No. 4 according to old models are replaced by corresponding forms according to new models attached in this circular.

When does this circular take effect?

This circular applies to taxes paid from July 1, 1994.

Full text

CIRCULAR

MINISTRY OF FINANCE DECREE NO. 11 TC/V1 DATE FEBRUARY 9, 1995
GUIDELINES FOR AMENDING CERTAIN PROVISIONS IN THE JOINT CIRCULAR 
NUMBER 63 TT/LB DATED AUGUST 6, 1994 ISSUED BY THE MINISTRY OF FINANCE AND THE CENTRAL FINANCE-MANAGEMENT BOARD

 

AFTER CONSULTATION WITH THE CENTRAL FINANCE-MANAGEMENT BOARD, THE MINISTRY OF FINANCE PROVIDES FOR CERTAIN POINTS IN JOINT CIRCULAR NO. 63 TT/LB DATED AUGUST 6, 1994 ISSUED BY THE MINISTRY OF FINANCE AND THE CENTRAL FINANCE-MANAGEMENT BOARD AS FOLLOWS:

   1/ SUBPARAGRAPH 2b, SECTION II IS AMENDED TO READ: "BASED ON THE AMOUNT OF TAX ALREADY PAID AND THE PROPOSAL OF THE CENTRAL FINANCE-MANAGEMENT BOARD; AFTER MATCHING QUARTERLY REVENUE AGAINST THE STATE BUDGET AT THE STATE TREASURY CIRCULATION DEPARTMENT, THE MINISTRY OF FINANCE SHALL PROCESS THE ISSUE OF A GRANT AS PROVIDED FOR IN SUBPARAGRAPH 2a ABOVE INTO A SEPARATE ACCOUNT (OTHER DEPOSITS) HELD BY THE CENTRAL FINANCE-MANAGEMENT BOARD WITH THE STATE TREASURY."

   2/ TABLES NO. 1, NO. 2 AND NO. 4 ACCORDING TO THE OLD FORMAT ARE REPLACED BY TABLES NO. 1, NO. 2 AND NO. 4 RESPECTIVELY IN THE NEW FORMAT ATTACHED.

   THIS CIRCULAR SHALL APPLY TO TAXES ALREADY PAID FROM JULY 1, 1994.

 

The original file of this document is being updated. Please read the full text and check back later.

Relations map

11 TC/V1
Circular No. 11 TC/V1 guiding amendments to certain provisions of the Joint Circular No. 63 TT/LB dated August 6, 1994 issued by the Ministry of Finance and the Central Financial-Administrative Board.
In effect
↓ Documents affected by this document
Amends 1

Click a document to open. A red border = a relation that changes validity.