Decree No. 138/2007/ND-CP On the organization and operation of local development investment funds 138/2007/NĐ-CP

✦ Tóm lược thông minh

Decree No. 138/2007/ND-CP stipulates the organization and operation of local development investment funds, including provisions on capital, investment, lending, management, organizational structure, finance, and accounting. It applies to centrally governed cities and provinces.

Đối tượng áp dụng

centrally governed city/province

Các điểm cốt lõi

Local development investment fund is a state financial organization with legal personality and carries out activities such as raising capital, investing, and lending.
The Fund's investments include economic and social infrastructure projects that have been approved.
The Fund only lends when the project owner meets the conditions and commits to repayment capability.
The direct investment ratio in projects shall not exceed 50% of the Fund’s operating capital.
The raised capital of the Fund shall not exceed six times the Fund’s equity.

🌐 Tác động xã hội từ văn bản này

Creating opportunities for the development of economic and social infrastructure at the local level, promoting sustainable development.
Reducing the financial burden on the state budget through the mobilization of capital from other sources.
There may be some initial costs for businesses and individuals when carrying out loan procedures.

❓ Câu hỏi thường gặp

What types of projects can the local development investment fund invest in?

The Fund can only invest in economic and social infrastructure projects that have been approved by the People's Council of the province, including construction of technical infrastructure, industrial zones, new housing and urban areas, and environmental protection.

What interest rates can the Fund charge for loans?

The interest rate for loans from the Fund shall not be lower than the State's investment credit interest rate. Interest rates for refinancing projects using ODA loans shall be implemented according to the Government's regulations.

What are the provisions regarding the term and amount of loans?

The maximum loan term is fifteen years, with special cases allowing terms over fifteen years. The loan amount for a project up to 15% of the Fund’s equity is decided by the Fund; amounts above 15% are decided by the Provincial People's Committee.

Which organizations can entrust the local development investment fund to manage their capital?

The Fund can accept mandates to manage investment capital, lend for investment purposes, and recover debts from the state budget, Vietnam Development Bank, domestic and foreign enterprises, and individuals.

What is the minimum value of the registered capital of the local development investment fund?

The minimum registered capital required at the time of establishment is 100 billion VND.

Toàn văn

DECREE

On the organization and operation of local development investment funds

__________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Organization of People's Councils and People's Committees dated November 26, 2003;

Pursuant to the Law on State Budget dated December 16, 2002;

Based on the Investment Law dated November 29, 2005;

Based on the Law on Credit Institutions dated February 12, 1997, and the Law Amending and Supplementing Certain Provisions of the Law on Credit Institutions dated May 16, 2004;

Considering the proposal of the Minister of Finance,

DECREE:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the organization and operation of local development investment funds established by provinces and centrally governed cities.

Article 2. Interpretation of Terms

In this Decree, the following terms are understood as follows:

1. "Operating capital" is the total amount of charter capital and raised capital of a local development investment fund at a given time.

2. "Direct investment in projects" refers to the use of operating capital by a local development investment fund to invest in projects, wherein the Fund may directly manage the project in accordance with the laws on investment management and construction.

3. "Joint lending" refers to the situation where a local development investment fund and other organizations jointly lend investment capital for a project, wherein the local development investment fund or another organization takes the lead in coordinating and implementing the loan.

Article 3. Legal status of local development investment funds

1. A local development investment fund is a state financial organization of the locality; it performs the functions of financial investment and development investment. The local development investment fund has legal personality, has registered capital, maintains its own balance sheet, has a seal, and can open accounts at the State Treasury and commercial banks legally operating in Vietnam.

2. The name of the local development investment fund is: Development Investment Fund, combined with the name of the province or centrally governed city.

Article 4. Scope of operation of local development investment funds

Local development investment funds shall carry out the following activities:

1. Raising medium- and long-term capital from organizations and individuals both within and outside the country in accordance with the law;

2. Investing, including direct investment in projects; providing investment loans; contributing capital to establish enterprises operating in areas of economic and social infrastructure development;

3. Entrusted lending for investment, debt recovery; managing entrusted sources of investment capital, investment loans, debt recovery, disbursement of investment capital, issuance of local government bonds to raise funds for the local budget according to the authority of the People's Committee of the province or centrally governed city (hereinafter referred to as the Provincial People's Committee).

Article 5. State management over local development investment funds

1. The Provincial People's Committee decides on the establishment of local development investment funds, specifies organizational structure, approves the Charter of operation of local development investment funds, directly manages their operations, and decides on other matters concerning local development investment funds within the scope of authority defined in this Decree and current laws.

2. The Ministry of Finance fulfills the function of state financial management; issues model Charters on the organization and operation of local development investment funds; issues Financial Management Regulations for local development investment funds; carries out supervision, inspection, and auditing of the activities of local development investment funds.

Chapter II

OPERATIONS OF LOCAL DEVELOPMENT INVESTMENT FUNDS

PART 1

DIRECT INVESTMENT IN PROJECTS

Article 6. Investment Objectives

The direct investment objectives include infrastructure projects under programs and targets according to economic and social development strategies and plans approved by the Provincial People's Council (hereinafter referred to as the Provincial People's Council), including:

1. Projects for constructing technical infrastructure;

2. Projects for constructing infrastructure in industrial zones, export processing zones, economic zones, high-tech zones; and auxiliary projects outside the boundaries of industrial zones, export processing zones, economic zones, and high-tech zones;

3. Projects for constructing housing and developing new urban areas;

4. Environmental protection and improvement projects;

5. Other key investment projects as decided by the Provincial People's Committee.

Article 7. Investment Conditions

1. The investment project must have been decided upon according to the provisions of the law.

2. The investment project must be profitable and capable of directly recovering capital.

Article 8. Investment Methods

1. The local development investment fund may implement investments as the investor or participate in contributing capital with other organizations to invest and bear responsibility for its investment decisions according to the classification of the Provincial People's Committee.

2. The local development investment fund may directly manage investment projects or hire specialized organizations to manage investment projects according to the provisions of the law.

Article 9. Forms of Investment

1. Depending on specific conditions, the local development investment fund selects the following forms of investment:

a) Investing through forms such as build-operate-transfer (BOT), build-transfer-operate (BTO), and build-transfer (BT) as stipulated by the law;

b) Searching for projects, carrying out preparatory work for investment, then implementing the investment, or transferring the project to another investor to carry out the investment.

2. The investment activities of the local development investment fund shall be carried out according to the regulations of the law on investment management and construction.

Article 10. Authority to Decide on Investment

1. For a project with an investment amount up to 10% of the equity capital of the local development investment fund, the decision is made by the local development investment fund.

2. For a project with an investment amount exceeding 10% of the equity capital of the local development investment fund, the decision is made by the Provincial People's Committee.

PART 2

INVESTMENT LOANS

Article 11. Loan Recipients

The loan recipients are infrastructure investment projects with direct capital recovery plans under programs and targets according to economic and social development strategies and plans approved by the Provincial People's Council, including:

1. Projects related to: transportation; water supply; housing in urban and residential areas; relocation and reorganization of production facilities; waste treatment in cities;

2. Important projects as decided by the Provincial People's Committee.

Article 12. Loan Conditions

The local development investment fund will only provide loans when the investor ensures the following conditions:

1. Completion of investment procedures according to the provisions of the law;

2. Having a production and business plan that generates profit and a debt repayment guarantee plan;

3. Commitment to purchase insurance for assets formed from borrowed funds that fall under mandatory insurance at a licensed insurance company in Vietnam;

4. The investor is organizations with legal personality or enterprises of all economic sectors.

Article 13. Authority to Decide on Investment Loans

1. The amount of loan for a project up to 15% of the local investment development fund's equity capital shall be decided by the local investment development fund.

2. The amount of loan for a project exceeding 15% of the local investment development fund's equity capital shall be decided by the provincial People's Committee.

Article 14. Loan Term

The loan term shall be determined based on the ability to recover capital in accordance with the production and business characteristics of each project and the borrower's debt repayment capacity, but not exceeding 15 years. In special cases where loans exceed 15 years, the decision shall be made by the provincial People's Committee.

Article 15. Interest Rate on Loans

1. The interest rate on loans from the local investment development fund for projects shall not be lower than the State's investment credit interest rate according to the principle.

2. The interest rate on refinancing loans for projects using ODA funds shall be implemented in accordance with the Government's regulations on managing foreign borrowing and repayment.

Article 16. Loan Guarantees

Depending on each specific project, the local investment development fund shall use loan guarantee measures in accordance with the law.

Article 17. Provisions on Joint Loans

1. The local investment development fund may act as the lead lender for joint loans or jointly lend with financial institutions and other organizations to finance projects.

2. Joint lending must be formalized in a contract and must comply with the provisions of Articles 11, 12, 13, 14, 15, and Article 16 of this Decree.

Article 18. Classification of Debts, Establishment of Risk Reserve Fund for Investment Lending Activities

The local investment development fund shall implement debt classification and risk reserve extraction for investment lending activities in accordance with financial institutions' practices.

Article 19. Risk Management

Risks occurring in projects financed by the local investment development fund due to objective reasons shall be handled as follows:

1. In cases where changes in State policies directly affect project operations leading to difficulties for the borrower in repaying the loan, the borrower may be considered for debt extension; reduction or waiver of interest; and debt write-off;

2. In cases of natural disasters, fires, or accidents caused by objective reasons resulting in asset losses that the borrower cannot repay and have been confirmed by competent authorities, risk management shall be carried out in the following sequence:

a) Utilizing the borrower's financial resources as prescribed to recover debts;

b) Insurance compensation (if any);

c) Considering partial or full debt write-off of the remaining loan balance.

Article 20. Authority to Handle Risks

1. The authority that decides on lending shall also decide on debt extension. The maximum extension period shall not exceed one-third of the loan term.

2. The Management Board shall decide on interest write-offs.

3. The Chairman of the provincial People's Committee shall decide on debt write-offs and principal write-offs. In cases of principal write-offs, after making the decision, the Chairman of the provincial People's Committee shall report to the provincial People's Council.

PART 3

CONTRIBUTION TO ESTABLISH ECONOMIC ORGANIZATIONS

Article 21. Forms of Contribution

The local investment development fund may contribute capital to establish joint-stock companies or limited liability companies in accordance with the Enterprise Law to directly invest in economic and social infrastructure projects under programs and targets in the local socio-economic development strategy and plan approved by the provincial People's Council.

Article 22. Authority to Decide on Capital Contribution

1. The level of capital contribution for a business up to 10% of the local investment development fund's equity capital shall be decided by the local investment development fund.

2. The level of capital contribution for a business over 10% of the local investment development fund's equity capital shall be decided by the provincial People's Committee.

PART 4

||| RECEPTION OF DELEGATION AND DELEGATION

Article 23. Reception of Delegation

1. The local investment development fund may receive delegation to manage investment capital, provide investment loans, recover debts, and allocate investment funds for projects and programs from the state budget, Vietnam Development Bank, businesses, and organizations and individuals both within and outside the country through a reception delegation contract between the local investment development fund and the delegating entity.

2. The local investment development fund may receive delegation to manage the operations of the credit guarantee fund for small and medium-sized enterprises; housing development fund established by the provincial People's Committee.

3. The local investment development fund may issue local government bonds under the delegation of the provincial People's Committee to raise funds for the local budget in accordance with the law.

4. The local investment development fund shall enjoy service fees for receiving delegation. Specific fee levels shall be agreed upon and recorded in the reception delegation contract.

Article 24. Delegation

1. The local investment development fund may delegate to financial institutions and Vietnam Development Bank to implement lending and debt recovery for certain projects eligible for funding from the local investment development fund through a delegation contract between the local investment development fund and the receiving entity.

2. Receiving entities shall enjoy service fees for delegation. Specific fee levels shall be agreed upon and recorded in the delegation contract.

SECTION 5

||| INVESTMENT LIMITS

Article 25. Investment Limits

1. The maximum limit of direct investment ratio into projects of the local investment development fund at any given time shall not exceed 50% of the fund's operational capital;

2. The maximum limit of loan provision for a single project at any given time shall not exceed 15% of the fund's operational capital;

3. The maximum limit of capital contribution for establishing economic organizations at any given time shall not exceed 20% of the fund's operational capital.

Chapter III

||| LOCAL INVESTMENT DEVELOPMENT FUND OPERATIONAL CAPITAL

Article 26. Equity Capital

1. Sources forming the equity capital of the local investment development fund include:

a) Charter capital: allocated in the annual budget estimate or increased revenue from the local state budget and supplemented from the investment development fund according to point b, Clause 6, Article 40 of this Decree;

b) Voluntary contributions, grants, and sponsorships from organizations and individuals both within and outside the country, and other revenues as prescribed by law to form equity capital.

2. Any change in the charter capital of the local investment development fund shall be decided by the provincial People's Committee and notified to the Ministry of Finance; however, it must not fall below the minimum level stipulated in Clause 2, Article 30 of this Decree.

Article 27. Raised Capital

The local investment development fund may raise medium and long-term capital from organizations and individuals both within and outside the country, including:

1. Borrowing from financial and credit institutions both within and outside the country. Overseas borrowing shall be carried out in accordance with the law on foreign borrowing;

2. Issuing local investment development fund bonds in accordance with the law;

3. Other forms of raising medium and long-term capital as prescribed by law.

Article 28. Limitations on Capital Mobilization

The total amount of capital mobilized through the forms prescribed in Article 27 of this Decree shall not exceed six times the equity capital of the local development fund at the same time.

Article 29. Entrusted Capital

The entrusted capital as stipulated in Article 23 of this Decree does not belong to the operational capital of the local development fund.

Chapter IV

ORGANIZATION OF THE LOCAL DEVELOPMENT FUND

Article 30. Conditions for Establishing a Local Development Fund

1. There must be a proposal to establish a local development fund that has been approved by the Provincial People's Council.

2. The minimum registered capital required at the time of establishment is 100 billion (one hundred billion) Vietnamese dong.

3. The organizational structure of the local development fund must have professional capacity suitable for the requirements of the fund's operations.

4. The General Director and Deputy General Directors of the local development fund must hold a bachelor's degree in one of the fields of economics, finance, or banking; and must have at least three years of experience in management or operation in one of the fields of economics, finance, banking, or investment.

5. The Head of the Supervisory Board of the local development fund must hold a bachelor's degree in one of the fields of finance, accounting, or banking; and must have at least three years of experience in management or operation in one of the fields of finance, accounting, or banking.

Article 31. Procedures for Establishing a Local Development Fund

1. The provincial People's Committee drafts a proposal to establish a local development fund to be submitted to the Provincial People's Council for approval. The proposal to establish a local development fund includes:

a) A report from the provincial People's Committee on the necessity of establishing a local development fund; scale and scope of operations; organizational structure of the local development fund;

b) The plan for providing registered capital to the local development fund by the provincial People's Committee;

c) A draft charter for the organization and operation of the local development fund consistent with the model charter issued by the Ministry of Finance regarding the organization and operation of the local development fund;

d) An anticipated operational plan for the first two years along with a list of projects planned for investment at the time of review;

đ) An explanation of the organizational structure and operational machinery of the local development fund that meets the requirements set out in Clauses 3, 4, and 5 of Article 30 of this Decree.

2. The provincial People's Committee decides to establish and approve the charter for the organization and operation of the local development fund.

3. Within thirty days from the date of the decision to establish, the provincial People's Committee must report to the Ministry of Finance and widely announce the establishment of the local development fund through mass media in both the locality and central levels.

Article 32. Principles of Operation of the Local Development Fund

1. The local development fund operates on the principle of financial autonomy, preservation and development of capital, self-financing of costs, and bearing its own risks. The state budget does not provide funds for the operational machinery of the local development fund.

2. The local development fund is liable up to the extent of its own capital.

Article 33. Responsibilities of the Local Development Investment Fund

1. Implement investment within the scope of plans and investment structures approved by the Provincial People's Committee for each period, in accordance with the strategic and socio-economic development plans adopted by the Provincial People's Council.

2. Use investment capital for its intended purposes.

3. Adhere to accounting, statistical, and financial reporting systems as prescribed by law.

4. Be subject to inspection and supervision by state management agencies authorized by law; provide data and publicly disclose financial information as required by law.

5. Purchase insurance for assets, risks, and other types of insurance as prescribed by law.

6. Strictly comply with national laws and other regulations related to the activities of the Local Development Investment Fund.

Article 34. Authorities of the Local Development Investment Fund

1. Organize operations in accordance with the objectives and scope of activities of the Local Development Investment Fund as stipulated in this Decree.

2. Select effective projects consistent with the provincial committee’s investment plan to make investment decisions. In special cases, the decision is made by the Provincial People's Committee.

3. Recruit, allocate, utilize, train, and employ labor in accordance with the law.

4. Refuse all requests from any individual or organization regarding the provision of information and other resources of the Local Development Investment Fund if such requests contravene the law and the Charter on the organization and operation of the Local Development Investment Fund.

5. Contact relevant functional sectors and units within the locality to seek out and develop investment projects.

6. Invite and meet foreign investors and business partners, dispatch staff members of the Local Development Investment Fund abroad for work, study, observation, and survey in accordance with the law.

Article 35. Management and Operation Structure of the Local Development Investment Fund

1. The Local Development Investment Fund operates independently.

2. The organizational structure of the Local Development Investment Fund includes: the Management Board, the Supervisory Board, and the operational management team.

Article 36. Composition of the Management Board

1. The Management Board consists of a maximum of seven members. The Provincial People's Committee determines the number of members based on actual conditions, adhering to the principle that the number of Management Board members must be odd.

2. The Chairman, Vice Chairmen, and other members of the Management Board are appointed, dismissed, or removed by the Chairman of the Provincial People's Committee.

3. The composition, structure, standards, quantity, term of operation of the Management Board are specified in the Model Charter on the organization and operation of the Local Development Investment Fund.

Article 37. Tasks and Authorities of the Management Board

1. Examine and approve the direction of operations, capital mobilization plans, investment plans, long-term and annual financial plans to submit to the Provincial People's Committee for approval; audit and approve the final accounts report of the Local Development Investment Fund.

2. Monitor and inspect the operational management team of the Local Development Investment Fund in their compliance with policies and laws, and implementation of Management Board decisions.

3. Examine and approve the framework interest rate for investment loans to be submitted to the Provincial People's Committee for approval.

4. Examine and decide on investments for projects within their authority.

5. Submit to the Provincial People's Committee for decision on amending and supplementing the Charter on the organization and operation of the Local Development Investment Fund to meet practical requirements and current legal provisions.

6. Examine and resolve complaints from organizations and individuals related to the Fund's activities in accordance with the law.

7. Propose to the Chairman of the Provincial People's Committee for the appointment, dismissal, or removal of the Head of the Supervisory Board of the Local Development Investment Fund; decide on other members of the Supervisory Board based on the Head's proposal.

8. Issue operational regulations and assign tasks to members of the Management Board.

9. Issue operational regulations for the Local Development Investment Fund based on the Director's proposal.

10. Other authorities as stipulated in the Charter on the organization and operation of the Local Development Investment Fund.

Article 38. The Supervisory Board of the Local Investment Development Fund

1. The Supervisory Board shall have the following duties and powers:

a) To inspect and supervise the implementation of policies, regulations, and operational activities of the Local Investment Development Fund to ensure its operational effectiveness and asset safety;

b) To develop plans for supervision and inspection and report periodically or urgently to the Management Board. The Head of the Supervisory Board has the right to request the Chairman of the Management Board or, if not approved by the Chairman of the Management Board, to request the Chairman of the Provincial People's Committee to convene an extraordinary meeting to report urgent issues that harm the operations of the Local Investment Development Fund;

c) To present reports and recommendations on the results of supervision and financial settlement reviews at Management Board meetings without participating in voting.

2. The Supervisory Board shall consist of a maximum of five members, who shall be entitled to allowances and other benefits as stipulated by the Management Board.

Article 39. Administrative Structure of the Local Investment Development Fund

1. The administrative structure of the Local Investment Development Fund includes the Executive Board (Director, Deputy Director) and various business departments.

2. The Fund Director, who is a member of the Management Board appointed by the Chairman of the Provincial People's Committee, represents the legal entity of the Local Investment Development Fund and is responsible to the Provincial People's Committee, the Management Board, and the law for all business activities of the Local Investment Development Fund.

3. The Deputy Director and Chief Accountant shall be proposed by the Fund Director for consideration by the Management Board and submitted to the Chairman of the Provincial People's Committee for appointment, removal, or dismissal.

4. The organization of business departments within the Local Investment Development Fund shall be decided by the Management Board based on the actual operations of the Fund and in accordance with the model charter guidelines on the organizational structure and operations of the Local Investment Development Fund.

5. The duties and powers of the Director of the Local Investment Development Fund are as follows:

a) To manage and direct the activities of the Local Investment Development Fund in accordance with the Fund's organizational and operational charter, state laws, and decisions of the Management Board;

b) To submit to the Management Board for issuance of operational regulations of the Local Investment Development Fund;

c) To be responsible for their decisions before the Provincial People's Committee and the Management Board; to sign documents within the scope of the Director's management;

d) To report regularly or urgently on the operation status of the Local Investment Development Fund to the Management Board, the Provincial People's Committee, and the Ministry of Finance;

đ) To directly manage assets and operating capital and be responsible for preserving and developing the Fund's capital and assets according to the law;

e) To decide on the appointment, removal, or dismissal of department heads and equivalent positions;

g) Other rights as provided for in the organizational and operational charter of the Local Investment Development Fund.

Chapter V

FINANCIAL REGIME, ACCOUNTING, AND AUDITING

Article 40. Financial System

1. The fiscal year of the Local Development Investment Fund begins on January 1 and ends on December 31.

2. The provision for risk reserves related to investment lending activities shall be recorded as part of the operating expenses of the Local Development Investment Fund.

3. The Local Development Investment Fund implements the wage, bonus, and welfare system applicable to state-owned enterprises.

4. The Local Development Investment Fund fulfills all obligations to the State budget in accordance with the provisions of the law.

5. The results of the Local Development Investment Fund's operations are the difference between total receivables and total legitimate and reasonable payables. In cases where total revenue exceeds total expenses, the surplus will be distributed in the following sequence:

a) To offset accumulated losses up to the settlement date;

b) To deduct fines imposed by law due to violations attributable to the Local Development Investment Fund;

c) To set aside 10% into the financial reserve fund; when the balance reaches 25% of the charter capital of the Local Development Investment Fund, no further contributions will be made;

d) The remaining surplus after deducting the amounts specified in Points a, b, and c of Clause 5 of this Article shall be allocated in the following order:

- To set aside at least 30% into the development investment fund;

- To set aside a maximum of 5% to establish a bonus fund for the Management Board of the Local Development Investment Fund. The maximum amount does not exceed five hundred million dong;

- To set aside a maximum of three months' salary for the incentive and welfare fund. The specific amount is determined by the Management Council of the Local Development Investment Fund;

- The remaining surplus shall be added to the development investment fund.

6. Purposes of the Funds

a) The financial reserve fund is used to cover losses and damages to assets and uncollectible debts arising from operations;

b) The development investment fund is used to supplement the charter capital;

c) The incentive fund is used to award regular or special bonuses to staff based on productivity and work achievements;

d) The welfare fund is used to finance public welfare activities and social welfare for staff;

đ) The bonus fund for the Management Board is used to reward members of the Management Council and the General Director of the Local Development Investment Fund.

Article 41. Accounting and Auditing System

1. The Local Development Investment Fund must organize and implement accounting, statistics, and reporting in accordance with current legal regulations.

2. The financial statements of the Local Development Investment Fund must be audited by an independent auditing organization.

3. The Ministry of Finance shall provide detailed guidelines on the accounting system, financial management mechanisms, and reporting systems for the Local Development Investment Fund.

Chapter VI

IMPLEMENTING PROVISIONS

Article 42. Effective Date

This Decree shall take effect fifteen days after its publication in the Official Gazette.

Article 43. Reorganization of Operating Pilot Local Development Investment Funds

1. Within twelve months from the effective date of this Decree, pilot-operating Local Development Investment Funds must re-register their Articles of Organization and Operations and reorganize their activities according to the provisions of this Decree.

2. Within a maximum period of three years from the effective date of this Decree, Local Development Investment Funds with actual charter capital below one hundred billion dong must replenish their capital as stipulated in Clause 2 of Article 30 of this Decree. After this period, Local Development Investment Funds with actual charter capital lower than one hundred billion dong must cease operations.

3. Within three years from the effective date of this Decree, the People's Committee of the province shall direct Local Development Investment Funds to transition their operations to an independent model as prescribed by this Decree. Depending on the nature of their operations, these funds may establish a full management structure as provided in Article 39 of this Decree or delegate certain business activities such as project appraisal, disbursement, debt collection, and investment fund management to other organizations.

Article 44. Guidance on Implementation

The Ministry of Finance shall be responsible for guiding the implementation of this Decree.

Article 45. Implementation Organization

The Ministers, Heads of ministerial-level agencies, Heads of government-attached agencies, Chairpersons of provincial People's Committees under the central city shall be responsible for implementing this Decree./.

Văn bản này đang được cập nhật văn bản gốc, vui lòng xem nội dung toàn văn và kiểm tra lại sau.

Tải văn bản

DOCX Tải nội dung văn bản (Bản Web)

Văn bản này đang được cập nhật văn bản gốc, vui lòng xem nội dung toàn văn và kiểm tra lại sau.

Bản đồ quan hệ

↑ Cơ sở & văn bản tác động lên văn bản này

Căn cứ 100

Được dẫn chiếu bởi 7

28/2008/QĐ-UBND Quyết định số 28/2008/QĐ-UBND Về việc thu hồi Quyết định 540/2004/QĐ.UB ngày 12/3/2004 và Quyết định số 614/2004/QĐ.UB ngày 23/3/2004 của Uỷ ban nhân dân tỉnh Vĩnh Long Còn hiệu lực 24/2015/QĐ-UBND Quyết định số 24/2015/QĐ-UBND Ban hành Quy định về bồi thường chi phí hỗ trợ của cán bộ, công chức, viên chức, sinh viên thuộc diện được áp dụng các chế độ hỗ trợ đào tạo, bồi dưỡng cán bộ, công chức, viên chức; xây dựng nguồn cán bộ quy hoạch dự bị dài hạn và thu hút nhân tài trên địa bàn tỉnh khi vi phạm cam kết. Hết hiệu lực 37/2014/TTLT-BNNPTNT-BTC-BKHĐT Thông tư liên tịch số 37/2014/TTLT-BNNPTNT-BTC-BKHĐT Hướng dẫn thực hiện Quyết định số 131/2009/QĐ-TTg ngày 02 tháng 11 năm 2009 của Thủ tướng Chính phủ về một số chính sách ưu đãi, khuyến khích đầu tư và quản lý, khai thác công trình cấp nước sạch nông thôn Còn hiệu lực 24/2009/TT-NHNN Thông tư số 24/2009/TT-NHNN Quy định chi tiết thi hành việc hỗ trợ lãi suất đối với các tổ chức, cá nhân vay vốn trung, dài hạn Ngân hàng Phát triển Việt Nam và Quỹ đầu tư phát triển địa phương để thực hiện dự án đầu tư mới để phát triển sản xuất – kinh doanh Còn hiệu lực 32/2014/QĐ-UBND QUYẾT ĐỊNH SỐ 32/2014/QĐ-UBND VỀ VIỆC QUYẾT ĐỊNH MỘT SỐ CƠ CHẾ ĐẶC THÙ VỀ TÀI CHÍNH ĐỐI VỚI THÀNH PHỐ HẢI DƯƠNG, THỊ XÃ CHÍ LINH, HUYỆN KINH MÔN Hết hiệu lực 4125/BTC-TCT Công văn số 4125/BTC-TCT V/v thu thuế thu nhập đối với hoạt động chuyển quyền thuê đất trong KCN, KCX. Còn hiệu lực 32/2014/QĐ-UBND Quyết định số 32/2014/QĐ-UBND Ban hành quy định chính sách hỗ trợ đầu tư công trình cấp nước sạch nông thôn thành phố Hà Nội Còn hiệu lực

Được hợp nhất bởi 1

06/VBHN-BTC VĂN BẢN HỢP NHẤT SỐ 06/VBHN-BTC QUY ĐỊNH TIÊU CHUẢN, ĐỊNH MỨC VÀ CHẾ ĐỘ QUẢN LÝ, SỬ DỤNG TÀI SẢN CÔNG CỦA CƠ QUAN VIỆT NAM Ở NƯỚC NGOÀI Còn hiệu lực

Bị sửa đổi, bổ sung bởi 1

37/2013/NĐ-CP Nghị định số 37/2013/NĐ-CP Sửa đổi, bổ sung một số điều của Nghị định số 138/2007/NĐ-CP ngày 28 tháng 8 năm 2007 về tổ chức và hoạt động của quỹ đầu tư phát triển địa phương Hết hiệu lực

Bị thay thế bởi 1

147/2020/NĐ-CP Nghị định số 147/2020/NĐ-CP Quy định về tổ chức và hoạt động của Quỹ đầu tư phát triển địa phương Còn hiệu lực

138/2007/NĐ-CP

Decree No. 138/2007/ND-CP On the organization and operation of local development investment funds

Expired

↓ Văn bản chịu tác động từ văn bản này

Liên quan 73

2008/NQ-HĐND Nghị quyết số 11 /2008/NQ-HĐND Về việc thông qua Đề án thành lập Quỹ Đầu tư phát triển thành phố Cần Thơ Chưa có trong hệ thống

Dẫn chiếu 2

60/2005/QH11 Luật Doanh nghiệp số 60/2005/QH11 Hết hiệu lực

139/2007/TT-BTC Thông tư số 139/2007/TT-BTC Hướng dẫn cơ chế quản lý tài chính của Quỹ đầu tư phát triển địa phương Chưa có trong hệ thống

Hướng dẫn 2

42/2014/TT-BTC Thông tư số 42/2014/TT-BTC Ban hành Điều lệ mẫu áp dụng cho các Quỹ đầu tư phát triển địa phương Chưa có trong hệ thống

28/2014/TT-BTC Thông tư số 28/2014/TT-BTC Hướng dẫn cơ chế quản lý tài chính của Quỹ đầu tư phát triển địa phương Chưa có trong hệ thống

Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.

Bản dịch

Văn bản này có sẵn ở các ngôn ngữ sau:

Tiếng Việt Nghị định số 138/2007/NĐ-CP Về tổ chức và hoạt động của Quỹ đầu tư phát triển địa phương 한국어 138/2007/NĐ-CP號政令關於地方投資發展基金的組織和運作中文令第138/2007/法令-政府关于地方发展投资基金的组织和运营