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Circular No. 15640/TC-VP regarding: Correction of Circular No. 113/2004/TT-BTC of the Ministry of Finance.

This document corrects an error in Circular No. 113/2004/TT-BTC of the Ministry of Finance concerning guidelines for accounting work and final account reporting. In addition, it amends the effective date of the circular from being applicable only to the year 2004 to becoming effective fifteen days after publication in the Official Gazette.

Document No.15640/TC-VP
Document typeOfficial Dispatch
Issuing authorityMinistry of Finance
Signed byĐinh Văn Nhã
Updated17/06/2026
SectorUnclassified
FieldFinancial Miscellaneous
Issued date31/12/2004
Effective date—
Expiry date—
StatusIn effect
✦ Smart summary

This document corrects an error in Circular No. 113/2004/TT-BTC of the Ministry of Finance concerning guidelines for accounting work and final account reporting. In addition, it amends the effective date of the circular from being applicable only to the year 2004 to becoming effective fifteen days after publication in the Official Gazette.

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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.: 15640/TC-VP
Regarding the correction of Circular No. 113/2004/TT-BTC

Hanoi, December 31, 2004

 

NOTIFICATION

OF THE MINISTRY OF FINANCE NO. 15640/TC-VP HANOI, DECEMBER 31, 2004 REGARDING CORRECTING CIRCULAR No. 113/2004/TT-BTC

To:

- Office of the Government
- Ministries, agencies at ministerial level, and government agencies
- People's Committees of provinces and centrally governed cities
- Central Party Office and Party Committees
- National Assembly Office
- President’s Office
- Supreme People's Procuracy
- Supreme People's Court
- Central agencies of mass organizations
- Departments of Finance, State Treasury in provinces and centrally governed cities
- Units under the Ministry of Finance
- Department for Legal Document Review (Ministry of Justice)

On November 25, 2004, the Ministry of Finance issued Circular No. 113/2004/TT-BTC guiding year-end closing accounting work and preparation and reporting of final accounts for the State budget in 2004. During the drafting and issuance process of this document, there were some errors at the beginning and Section III of the Circular. The corrections are as follows:

Amend the sentence: "This Circular takes effect on year-end closing accounting work and preparation and reporting of final accounts for the State budget in 2004" to read: "This Circular takes effect fifteen days after its publication in the Official Gazette."

The Ministry of Finance informs relevant agencies and requests them to adjust accordingly during implementation of this Circular.

For distribution:

- As above,

- Department of State Budget

- To be filed with Office, Department for Legal Affairs

Deputy Minister of Finance

Director of the General Office

Dinh Van Nha (signature)
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15640/TC-VP
Circular No. 15640/TC-VP regarding: Correction of Circular No. 113/2004/TT-BTC of the Ministry of Finance.
In effect
↓ Documents affected by this document
Corrects 1
113/2004/TT-BTC Thông tư số 113/2004/TT-BTC Hướng dẫn công tác khoá sổ kế toán cuối năm và lập, báo cáo quyết toán ngân sách nhà nước năm 2004 Expired

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