Circular No. 21/2014/TT-BTC stipulates the activities of the Authorized Representative for State Capital Invested in Enterprises to ensure effective management and supervision of state capital. This document applies to organizations assigned, delegated, or tasked by the Government.
适用范围
The Authorized Representative for State Capital Invested in Enterprises; agencies and organizations assigned, delegated, or tasked by the Government or the Prime Minister to act as the owner of the state capital invested in enterprises.
要点
- The Authorized Representative must fully perform the rights and obligations of the owner as prescribed in Article 1 of Decree No. 99/2012/NĐ-CP (Article 5).
- The Authorized Representative has the responsibility to participate in enterprise management and operational activities and exercise the right to elect or nominate members of the Board of Directors or the Supervisory Board (Article 6).
- The Authorized Representative must report periodically on the situation of the use of state capital invested in enterprises to the superior ownership agency (Article 10).
- The Authorized Representative has the responsibility to implement measures to protect the interests of the State when violations of laws or damage to state capital invested are discovered (Article 12).
- The Authorized Representative must comply with professional ethics regulations and may not engage in business activities that compete with the enterprise they represent (Article 13).
🌐 本文件的社会影响
- Enhance effective management and supervision of state capital invested in enterprises.
- Minimize risks and protect the interests of the State in the business operations of enterprises with state capital.
- It may impose additional burdens on the Authorized Representative in terms of time and legal responsibilities.
❓ 常见问题
What rights must the Authorized Representative exercise?
The Authorized Representative must fully exercise the rights of the owner as prescribed in Article 1 of Decree No. 99/2012/NĐ-CP.
What responsibilities does the Authorized Representative have when discovering violations of the law?
Must implement measures to protect the interests of the State, including reporting to the superior ownership agency and proposing remedial measures (Article 12).
Can the Authorized Representative engage in business activities that compete with the enterprise?
No, the Authorized Representative may not engage in business activities that compete with the enterprise they represent (Article 13).
Does the Authorized Representative need to report periodically on the use of state capital?
Yes, the Authorized Representative must report periodically on the situation of the use of state capital invested in enterprises to the superior ownership agency (Article 10).
When does this Circular take effect?
Circular No. 21/2014/TT-BTC takes effect from April 1, 2014.
全文
CIRCULAR
Issuing the Regulation on the Operation of the Authorized Representative for State Capital Invested in Enterprises
regarding the state capital invested in enterprises
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Pursuant to Decree No. 99/2012/NĐ-CP dated November 15, 2012 of the Government on the delegation and decentralization of rights, responsibilities, and obligations of the State Owner towards state-owned enterprises and state capital invested in enterprises;
Pursuant to Decree No. 61/2013/NĐ-CP dated June 25, 2013 of the Government on the Financial Supervision Regulations, Effectiveness Assessment, and Financial Disclosure for Enterprises with State Ownership;
Pursuant to Decree No. 71/2013/NĐ-CP dated July 11, 2013 of the Government on Investment of State Capital in Enterprises and Financial Management for Enterprises Fully Owned by the State;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government on the Functions, Tasks, Authorities, and Organizational Structure of the Ministry of Finance;
At the proposal of the Director of the Enterprise Finance Department,
The Minister of Finance hereby issues this Circular on the Regulation on the Operation of the Authorized Representative for State Capital Invested in Enterprises.
Clause 4 of Article 6This Circular includes the Regulation on the Operation of the Authorized Representative for State Capital Invested in Enterprises.
12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThis Circular takes effect from April 1, 2014.
Article 3. The Authorized Representative for State Capital Invested in Enterprises; agencies and organizations delegated, decentralized, or assigned by the Government, Prime Minister, or the State Owner of the State Capital Invested in Enterprises shall be responsible for implementing this Circular.
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