Decision No. 19/2007/QD-BTC of the Ministry of Finance issuing the Accounting Rules for Recording Revenue and Expenditure of the State Budget for Government Foreign Loans and Aid. This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
Các điểm cốt lõi
- Relevant financial agencies (Department of Foreign Finance, Department of State Budget, State Treasury, Provincial Departments of Finance under Central Cities and Municipalities, Directors of Programs and Projects using ODA funds) → shall implement this Decision.
- This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Ensuring transparency and uniformity in the accounting recording of revenue and expenditure of the State Budget for Government foreign loans and aid.
- Negative impact: May increase workload for relevant financial agencies due to compliance with new regulations.
❓ Câu hỏi thường gặp
When does this Decision take effect?
This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
Which agencies are responsible for implementing this Decision?
Department of Foreign Finance, Department of State Budget, State Treasury, Provincial Departments of Finance under Central Cities and Municipalities, Directors of Programs and Projects using ODA funds, and Heads of related units.
How does this Decision apply to Government foreign loans and aid?
Issuing the Accounting Rules for Recording Revenue and Expenditure of the State Budget for Government Foreign Loans and Aid.
On what legal basis is this Decision based?
Based on the State Budget Law No. 01/2002/QH11, Decree No. 77/2003/ND-CP, Decree No. 134/2005/ND-CP, Decree No. 131/2006/ND-CP, and Decision No. 64/2001/QD-TTg.
When does this Decision take effect?
This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
Toàn văn
DECISION
Issuing the Accounting Rules for Recording Revenue and Expenditure from the State Budget for Government Foreign Loans and Aid
Issuing the Accounting Rules for Recording Revenue and Expenditure from the State Budget for Government Foreign Loans and Aid
____________________________
THE MINISTER OF FINANCE
Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 134/2005/ND-CP dated November 1, 2005 of the Government on the management rules for foreign borrowing and debt repayment;
Pursuant to Decree No. 131/2006/ND-CP dated November 9, 2006 of the Government on the management and utilization rules for official development assistance (ODA) sources;
Pursuant to Decision No. 64/2001/QD-TTg dated April 26, 2001 of the Prime Minister on the management and utilization rules for non-governmental foreign aid;
Considering the proposal of the Director of the Department of Foreign Finance, the Director of the Department of State Budget.
DECISION:
Article 1. The Accounting Rules for Recording Revenue and Expenditure from the State Budget for Government Foreign Loans and Aid are hereby issued together with this Decision.
Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
Article 3. The Directors of the Department of Foreign Finance, the Department of State Budget, the General Director of the State Treasury, the Directors of the Departments of Finance of the provinces and centrally-administered cities, the Directors of ODA-funded programs and projects, and the Heads of related units are responsible for implementing this Decision./.
DEPUTY MINISTER
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