Circular No. 27/2000/TT-BTC guides the management of foreign debt securities (XDTQ) received for storage and preservation by the State Treasury, including storage fees and provisions for exemption from storage fees for entities purchasing directly from the State Treasury.
适用范围
The State Treasury, organizations permitted to trade in foreign debt securities (XDTQ), and individuals purchasing foreign debt securities (XDTQ).
要点
- The State Treasury receives and preserves foreign debt securities (XDTQ) of organizations permitted to trade in foreign debt securities, and charges a storage fee of 0.04% of the face value recorded on the foreign debt security certificate stored per month, with a maximum of 400,000 VND per month.
- Entities purchasing directly from the State Treasury during the issuance period in 1999 are exempted from storage fees when storing foreign debt securities (XDTQ) at the State Treasury.
- This Circular takes effect fifteen days after the date of signature and applies to organizations and financial authorities at all levels, and the State Treasury.
- During implementation, if there are difficulties or obstacles, they should be reported to the Ministry of Finance for unified resolution.
- Provisions regarding the form of receipt for storage, procedures for handover and responsibilities of the parties shall be carried out according to Circular No. 80/1999/TT-BTC dated June 29, 1999 of the Ministry of Finance.
🌐 本文件的社会影响
- Positive impact: Helps organizations and individuals manage foreign debt securities (XDTQ) effectively and safely.
- Negative impact: Storage fees for foreign debt securities (XDTQ) may increase for organizations permitted to trade in foreign debt securities.
❓ 常见问题
What is the storage fee charged by the State Treasury for foreign debt securities (XDTQ)?
The State Treasury charges a storage fee of 0.04% of the face value recorded on the foreign debt security certificate stored per month, with a maximum of 400,000 VND per month (Article 1).
Must organizations permitted to trade in foreign debt securities pay storage fees when storing foreign debt securities at the State Treasury?
Yes, these organizations must pay storage fees according to the regulations (Article 1).
Are entities purchasing directly from the State Treasury exempted from storage fees for foreign debt securities (XDTQ)?
Yes, these entities are exempted from storage fees when storing foreign debt securities (XDTQ) at the State Treasury (Article 2).
When does this Circular take effect?
This Circular takes effect fifteen days after the date of signature (Article 3).
If difficulties or obstacles arise during the implementation of this Circular, what should organizations do?
If difficulties or obstacles arise, organizations should report to the Ministry of Finance for unified resolution (Article 3).
全文
CIRCULAR
Supplemental Circular No. 80/1999/TT-BTC dated June 29, 1999 on the management of rare assets and valuable certificates received for storage and safekeeping by the State Treasury.
Management of rare assets and valuable certificates received for storage and safekeeping by the State Treasury.
Implement Circular No. 115/1999/TT-BTC dated September 24, 1999 of the Ministry of Finance guiding the trading of government bonds between organizations permitted to trade government bonds and organizations and individuals.
Following Circular No. 80/1999/TT-BTC dated June 29, 1999 guiding the management of rare assets and valuable certificates received for storage and safekeeping by the State Treasury, the Ministry of Finance supplements guidance on the State Treasury receiving for storage and safekeeping government bonds of organizations permitted to trade government bonds as follows:
1. The State Treasury shall receive and store government bonds of organizations permitted to trade government bonds purchased from organizations and individuals according to Circular No. 115/1999/TT-BTC dated September 24, 1999 of the Ministry of Finance, and charge a storage fee of 0.04% (four ten-thousandths) of the face value recorded on the bond storage receipt per month. The maximum charge for one deposit is 400,000 VND per month.
The form of receipt for storage, procedures for handover, and responsibilities of the parties involved in the handover and storage of these government bonds shall be carried out strictly in accordance with Circular No. 80/1999/TT-BTC dated June 29, 1999 of the Ministry of Finance and specific guidance from the Central State Treasury.
2. For government bonds directly purchased from the State Treasury during the issuance period in 1999, if there is a need to store them at the State Treasury, they will still be accepted for free storage by the State Treasury in accordance with point 2.3, Section III of Circular No. 56/1999/TT-BTC dated May 12, 1999 of the Ministry of Finance.
This Circular takes effect fifteen days after its date of signature. Heads of organizations permitted to trade government bonds who have government bonds stored by the State Treasury; heads of financial agencies and State Treasuries at all levels are responsible for implementing this Circular.
Any difficulties encountered during implementation should be reported to the Ministry of Finance for unified resolution./.
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