This Decision corrects the effective date of Circular No. 89/2013/TT-BTC on the system for setting aside and using reserve funds at enterprises, applicable to units under the Ministry of Finance and related entities.
Các điểm cốt lõi
- Enterprises must comply with the correction of the content in Clause 1, Article 2 of Circular No. 89/2013/TT-BTC regarding the effective date of this circular from August 12, 2013 - Article 1
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|
MINISTRY OF FINANCE ---------- |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------------- |
| Number: 2714/QD-BTC | Hanoi, November 1, 2013 |
Pursuant to …;
Regarding the correction of Circular No. 89/2013/TT-BTC dated June 28, 2013 of the Ministry of Finance amending and supplementing Circular No. 228/2009/TT-BTC dated December 7, 2009 of the Ministry of Finance guiding the system for setting aside and using provisions for inventory write-downs, losses on financial investments, bad debts, and product, goods, and construction project warranties at enterprises
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THE MINISTER OF FINANCE
Pursuant to the Law on Legislative Issuance of Regulatory Legal Documents No. 17/2008/QH12 dated June 3, 2008;
BASED ON Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Enterprise Finance Department,
DECISION:
Article 1. Correct the content of Clause 1, Article 2 of Circular No. 89/2013/TT-BTC dated June 28, 2013 of the Ministry of Finance amending and supplementing Circular No. 228/2009/TT-BTC dated December 7, 2009 of the Ministry of Finance guiding the system for setting aside and using provisions for inventory write-downs, losses on financial investments, bad debts, and product, goods, and construction project warranties at enterprises as follows:
“1. This Circular takes effect from August 12, 2013.”
Article 2. This Decision takes effect from the date of signature and is an integral part of Circular No. 89/2013/TT-BTC dated June 28, 2013 of the Ministry of Finance.
Article 3The Director of the Enterprise Financial Department, the Head of the Ministry of Finance’s Office, the Heads of units under the Ministry of Finance, and related units are responsible for implementing this Decision./.
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Place of Receipt: - Prime Minister, Deputy Prime Ministers; - Central Party Office and Party Committees; - National Assembly's Office; - President's Office; - Supreme People's Procuracy; - Central Steering Committee for Anti-Corruption Office; - Supreme People's Court; - State Audit Office; - Ministries, agencies equivalent to ministries, government agencies, - Central Agencies of Mass Organizations; - People's Councils, People's Committees, Ministry of Finance, General Department of Taxation, State Treasury Provincial Departments of Finance, Taxation Bureaus, State Treasuries - Official Gazette; - Ministry of Justice's Legal Documents Inspection Department; - Government website; - Ministry of Finance website; - Website of the State Revenue General Department; - Units under the Ministry of Finance; - To be filed: Office, Enterprise Financial Department. |
TUQ. MINISTER DIRECTOR OF THE OFFICE (Signed) Nguyen Duc Chi |
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