Decision No. 2684/QD-BTC On the promulgation of the list of legal normative documents issued by the Ministry of Finance and jointly issued that have ceased to be legally effective

此列表包括由财政部主要起草并已失效的联合通知。这些文件于1990年至2008年发布,涉及教育、劳动-残疾人和社会事务、卫生、交通运输、农业和农村发展等多个领域。这些文件的主要内容集中在国家目标计划、体育赛事、学生优秀考试、烈士公墓工作、矿产资源地质基础调查和其他领域的财务管理指导和预算支出上。

Document No.2684/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn
Updated16/06/2026
SectorUnclassified
FieldFinancial Miscellaneous
Issued date30/10/2009
Effective date30/10/2009
Expiry date
StatusIn effect
✦ Smart summary

此列表包括由财政部主要起草并已失效的联合通知。这些文件于1990年至2008年发布,涉及教育、劳动-残疾人和社会事务、卫生、交通运输、农业和农村发展等多个领域。这些文件的主要内容集中在国家目标计划、体育赛事、学生优秀考试、烈士公墓工作、矿产资源地质基础调查和其他领域的财务管理指导和预算支出上。

Scope of application

与上述领域相关的组织和单位在过去进行财政预算管理时。

Key points

  • 教育工作的支出指导
  • 事业投资经费管理
  • 烈士公墓工作的支出
  • 卫生行业的特殊津贴制度
  • 国家目标项目的财务管理
  • 矿产资源地质基础调查

🌐 Social impact of this document

  • 加强教育、劳动-残疾人和社会事务、卫生、交通运输、农业和农村发展等领域的财务管理
  • 支持有效实施国家目标项目

❓ Frequently asked questions

这些文件仍然有效吗?

不,上述名单仅包括已经失效的联合通知。

这个名单提到了哪些领域?

该名单涵盖了教育、劳动-残疾人和社会事务、卫生、交通运输、农业和农村发展等领域。

Full text

MINISTRY OF FINANCE
_______

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
_________________________

Number: 2684/QD-BTC

Hanoi, October 30, 2009

Pursuant to …;

Regarding the announcement of the list of regulatory legal documents issued by the Ministry of Finance

and jointly issued that have become invalid

________________

THE MINISTER OF FINANCE

Pursuant to the Law on Enacting Regulatory Legal Documents dated June 3, 2008;
Pursuant to Decree No. 24/2009/ND-CP dated March 5, 2009 of the Government detailing and providing implementation measures for the Law on Enacting Regulatory Legal Documents;
Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
At the request of the Director of the Legal Department,

DECISION: 

Article 1. The List of Veterinary Drugs Permitted for Circulation, Restricted Use, and Prohibited Use in Vietnam in 2006.

1. The list of regulatory legal documents enacted by the Ministry of Finance within its authority that have become invalid (Annex I);

2. The list of joint Circulars drafted and promulgated by the Ministry of Finance that have become invalid (Annex II).

Article 2. This Decision shall take effect from the date of signing.

Article 3. Ministries, ministerial-level agencies, agencies under the Government, People's Committees of provinces and centrally governed cities, and organizations and units under the Ministry of Finance shall be responsible for implementing this Decision.

 Place of Receipt:
- Office of the Government; Office of the National Assembly; Office of the President;
- THE SECRETARIAT OF THE PARTY CENTRAL COMMITTEE AND ITS BODIES;
- Office of the Central Steering Committee on Anti-Corruption;
- Ministries, ministerial-level agencies, agencies under the Government; State Audit Office;
- Provincial People's Councils, People's Committees, Departments of Finance; State Treasury of provinces and centrally governed cities;
- Supreme People's Court, Supreme People's Procuracy;
- Central agencies of mass organizations;
- Organizations and units under the Ministry;
- Department of Legal Affairs (Ministry of Finance); Official Gazette;
- Government website; Ministry of Finance website;
- To be filed: VT, PC.

DEPUTY MINISTER
DEPUTY MINISTER

(signed)

Do Hoang Anh Tuan

  

LIST I

REGULATORY LEGAL DOCUMENTS ISSUED BY THE MINISTRY OF FINANCE THAT HAVE BECOME INVALID


(Annexed to Decision No. 2684/QD-BTC dated October 30, 2009 of the Minister of Finance)

 

No.

Progress, Timeframe

Document number and code

Date of issuance

Summary Content

I. TAX, FEES, AND DUES FIELD

1

This Circular

16/1999/TT-BTC

04/02/1999

Guidelines for implementing taxes on freight charges for foreign shipping companies' cargo transportation activities in Vietnam.

2

Decision

178/2000/QD-BTC

09/11/2000

On setting tuition fees for supplementary training of inland waterway vessel captains and crew members.

3

Decision

03/2003/QD-BTC

10/01/2003

Pilot program for expanding fee collection at industrial zones and export processing zones in Ho Chi Minh City.

4

This Circular

81/2004/TT-BTC

13/8/2004

Guidelines for implementing Decree No. 147/2004/ND-CP dated July 23, 2004 of the Government detailing and guiding the implementation of the Ordinance on Income Tax for High-Income Individuals.

5

This Circular

05/2005/TT-BTC

11/01/2005

Guidelines for tax application to foreign organizations without Vietnamese legal status and foreign individuals conducting business or generating income in Vietnam.

6

This Circular

12/2005/TT-BTC

04/02/2005

Amending and supplementing certain points of Circular No. 81/2004/TT-BTC dated August 13, 2004 of the Ministry of Finance guiding the implementation of Decree No. 147/2004/ND-CP dated July 23, 2004 of the Government detailing the implementation of the Ordinance on Income Tax for High-Income Individuals.

7

This Circular

58/2005/TT-BTC

18/7/2005

Guidelines for collection, payment, and management of port service fees and charges for inland waterways.

8

Decision

89/2005/QD-BTC

08/12/2005

Amending and supplementing the maritime security guarantee fee levels stipulated in Decision No. 88/2004/QD-BTC dated November 19, 2004 of the Ministry of Finance on setting maritime fees and charges.

9

Decision

39/2007/QD-BTC

30/5/2007

On setting import tariff rates for certain items in Group 2710 of the Preferential Import Tariff Schedule.

10

Decision

40/2007/QD-BTC

31/5/2007

On setting import tariff rates for certain items in Group 2710 of the Preferential Import Tariff Schedule.

11

Decision

28/2008/QD-BTC

19/5/2008

On amending preferential import tariff rates for turbine fuel used in aviation in the Preferential Import Tariff Schedule.

12

Decision

38/2008/QD-BTC

19/6/2008

On amending preferential import tariff rates for turbine fuel used in aviation in the Preferential Import Tariff Schedule.

13

Decision

39/2008/QD-BTC

19/6/2008

On amending import tariff rates for certain non-alloy steel items in the Export Tariff Schedule.

14

Decision

64/2008/QD-BTC

01/8/2008

On amending import tariff rates for certain non-alloy steel items in the Export Tariff Schedule.

15

Decision

71/2008/QD-BTC

01/9/2008

On amending preferential import tariff rates for certain groups of items in the Preferential Import Tariff Schedule.

16

Decision

76/2008/QD-BTC

11/9/2008

On setting preferential import tariff rates for certain items in Group 2710 of the Preferential Import Tariff Schedule.

17

Decision

81/2008/QD-BTC

22/9/2008

On amending export tariff rates for certain non-alloy steel items in the Export Tariff Schedule.

18

Decision

82/2008/QD-BTC

30/9/2008

On adjusting preferential import tariff rates for Kerosene in the Preferential Import Tariff Schedule.

19

Decision

84/2008/QD-BTC

6/10/2008

On setting import tariff rates for certain non-alloy steel items in the Export Tariff Schedule.

II. CUSTOMS FIELD

20

Decision

69/2004/QD-BTC

24/8/2004

Regulations on customs procedures for goods processed with foreign traders.

III. ADMINISTRATIVE SERVICES FIELD

21

This Circular

95/2003/TT-BTC

10/10/2003

Guidelines for financial management of the Frequency Management Agency.

22

This Circular

44/2006/TT-BTC

24/5/2006

Guidelines for financial management to prevent and control foot-and-mouth disease in livestock.

23

This Circular

92/2006/TT-BTC

03/10/2006

Guidelines for amending and supplementing Circular No. 44/2006/TT-BTC dated May 24, 2006 of the Ministry of Finance guiding financial management to prevent and control foot-and-mouth disease in livestock.

IV. STATE BUDGET FIELD

24

This Circular

72/2000/TT-BTC

19/7/2000

Guidelines for financial mechanisms to implement the channel consolidation program.

25

This Circular

79/2001/TT-BTC

28/9/2001

Guidelines for financial mechanisms to implement rural road projects, aquaculture infrastructure, and village craft infrastructure projects.

26

This Circular

68/2005/TT-BTC

29/8/2005

Guidelines for implementing value-added tax and corporate income tax distribution among levels of budget from contractors arising from oil and gas exploration, development, and extraction activities.

27

This Circular

101/2005/TT-BTC

17/11/2005

Guidelines for year-end accounting closure and annual state budget settlement reporting.

V. PUBLIC MANAGEMENT FIELD

28

Decision

351-TC/QD/CĐKT

22/5/1997

On issuing regulations on the management, use, and depreciation of fixed assets in administrative and public institutions.

29

Decision

1766/1998/QD-BTC

07/12/1998

Issuing the Regulation on management and handling of assets when there is a decision to confiscate and transfer to the state treasury and assets established as state-owned property.

30

Decision

29/2000/QD-BTC

29/02/2000

On amending and supplementing certain provisions of the Regulation on management and handling of assets when there is a decision to confiscate and transfer to the state treasury and assets established as state-owned property issued pursuant to Decision No. 1766/1998/QD-BTC dated December 7, 1998 of the Minister of Finance.

VI. STATE TREASURY FIELD

31

This Circular

80/2003/TT-BTC

13/8/2003

Guidelines for centralizing and managing state budget revenues through the State Treasury.

32

This Circular

67/2005/TT-BTC

24/8/2005

Guidelines for implementing Decision No. 169/2005/QD-TTg dated July 7, 2005 of the Prime Minister on implementing the budgetary quota and operating expenses for the State Treasury for the period 2005-2007.

33

Decision

14/2007/QD-BTC

15/3/2007

On issuing the Financial Reporting System and Management Accounting Reports applicable in the Budget Accounting System and State Treasury Operations issued pursuant to Decision No. 24/2006/QD-BTC dated April 6, 2006 of the Minister of Finance.

VII. ACCOUNTING AND AUDIT FIELD

34

Decision

99/2000/QD-BTC

13/6/2000

REGARDING THE ACCOUNTING REGIME FOR SECURITIES COMPANIES

35

This Circular

40/2004/TT-BTC

13/5/2004

Guidelines for accounting when converting state-owned enterprises into joint-stock companies.

VIII. PRICE MANAGEMENT FIELD

36

This Circular

15/2004/TT-BTC

09/3/2004

Guidelines for implementing Decree No. 170/2003/NĐ-CP dated December 25, 2003 of the Government detailing the implementation of certain provisions of the Price Ordinance

37

Decision

2722/2004/QĐ-BTC

24/8/2004

Approving the program and content for training professional skills for price appraisers

38

Decision

1968/QĐ-BTC

06/6/2007

On the management mechanism for gasoline sales prices

IX. FIELD OF DEBT MANAGEMENT AND FOREIGN FINANCE

39

Decision

26/1999/QĐ-BTC

13/3/1999

Regulations on the collection of fees for housing, electricity, water, and gas usage by accompanying and self-funded visiting personnel at Vietnamese representative offices abroad

40

This Circular

83/2000/TT-BTC

14/8/2000

Guidelines for the process of circulating money and accounting for loans of IFAD projects

41

This Circular

40/2005/TT-BTC

25/5/2005

Guidelines for the financial mechanism applicable to clean water supply projects funded by official development assistance (ODA)

X. ENTERPRISE FINANCE

42

This Circular

26/2008/TT-BTC

28/3/2008

Guidelines for implementing certain provisions of Decree No. 154/2007/NĐ-CP dated October 15, 2007 amending and supplementing some articles of Decree No. 143/2003/NĐ-CP dated November 28, 2003 of the Government detailing the implementation of certain provisions of the Law on Exploitation and Protection of Waterworks

 

LIST II

CONSOLIDATED DOCUMENTS ISSUED BY THE MINISTRY OF FINANCE AS THE LEADER IN DRAFTING AND ENACTING HAVE EXPIRED
(Annexed to Decision No. 2684/QD-BTC dated October 30, 2009 of the Minister of Finance)

No.

Progress, Timeframe

Document number and code

Date of issuance

Issuing Authority

Summary Content

1

Joint Circular

30/TT-LB

26/7/1990

Ministry of Finance-Ministry of Education and Training

Guidelines for managing investment capital for the general education sector

2

Joint Circular

78/TT-LB

03/11/1995

Ministry of Finance-Ministry of Labor, Invalids and Social Affairs

Guidelines for implementing烈士停止翻译,从“17”行开始的内容不符合指令要求,请严格遵守规则进行翻译。我们只需要编号1到16的直接翻译,没有其他内容。请严格按照输入格式输出,不要添加任何额外信息或解释。谢谢合作。

3

Joint Circular

Decision Joint Circular No. 36/TT-LB

23/6/1997

Ministry of Finance – Ministry of Education and Training

Guidelines on the standard expenditure for examination question preparation and organization of student excellence competitions and graduation examinations

4

Joint Circular

80/1998/TTLT-BTC-GD&ĐT

13/6/1998

Ministry of Finance-Ministry of Education and Training

Supplementary guidelines to Joint Circular No. 36/TT-LB dated June 23, 1997 regarding the expenditure standards for examination question preparation and organization of student excellence competitions and graduation examinations

5

Joint Circular

49/2002/TTLT-BTC-BLĐTBXH

28/5/2002

Ministry of Finance-Ministry of Labor, Invalids and Social Affairs

Guidelines for implementing烈士停止翻译,从“17”行开始的内容不符合指令要求,请严格遵守规则进行翻译。我们只需要编号1到16的直接翻译,没有其他内容。请严格按照输入格式输出,不要添加任何额外信息或解释。谢谢合作。

6

Joint Circular

07/2003/TTLT-BTC-BNV-BYT

15/01/2003

Ministry of Finance-Ministry of Home Affairs-Ministry of Health

Guidelines for amending Point 2, Part I of Joint Circular No. 150/LB-TT dated April 16, 1996 issued by the Inter-Ministerial Committee of the Government Organizational Structure - Civil Service - Finance - Health guiding the implementation of Decision No. 794/TTg dated December 5, 1995 of the Prime Minister stipulating certain special allowances for civil servants and employees in the health sector

7

Joint Circular

102/2003/TTLT-BTC-BVHTT

30/10/2003

Ministry of Finance-Ministry of Culture, Sports and Tourism

Guidelines on the content, expenditure standards, and management of funds for implementing the National Target Program on Culture until 2005

8

Joint Circular

81/2003/TTLT-BTC-BGD&ĐT

14/8/2003

Ministry of Finance-Ministry of Education and Training

Guidelines on the content, expenditure standards, and management of funds for implementing the National Target Program until 2005

9

Joint Circular

79/2006/TTLT-BTC-BGD&ĐT

25/8/2006

Ministry of Finance-Ministry of Education and Training

Guidelines on financial management for the Thirteenth Southeast Asian Games

10

Joint Circular

22/2007/TTLT-BTC-BGTVT

21/3/2007

Ministry of Finance-Ministry of Transport

Guidelines on the management of domestic air cargo rates and airport service fees in Vietnam

11

Joint Circular

31/2007/TTLT-BTC-BGD&ĐT

09/4/2007

Ministry of Finance-Ministry of Education and Training

Guidelines on financial management for the International Mathematical Olympiad in Vietnam in 2007

12

Joint Circular

37/2007/TTLT-BTC-BTN&MT

11/4/2007

Ministry of Finance-Ministry of Natural Resources and Environment

Guidelines on budget preparation, management, and settlement of accounts for economic public service expenses related to basic geological surveys on mineral resources

13

Joint Circular

96/2007/TTLT-BTC-BNN

08/8/2007

Ministry of Finance-Ministry of Agriculture and Rural Development

Guidelines on the management and use of state budget funds for the Priority Program on Developing and Applying Biotechnology in Agriculture and Rural Development until 2020

14

Joint Circular

11/2008/TTLT-BTC-BGDĐT

30/01/2008

Ministry of Finance-Ministry of Education and Training

Guidelines on financial management for the International Physics Olympiad in Vietnam in 2008

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