Circular No. 3415/TC-VP regarding: Correction of Circular No. 97/2004/QĐ-BTC dated December 9, 2004 of the Ministry of Finance

This document corrects Decision No. 97/2004/QĐ-BTC of the Ministry of Finance on accounting regulations for Securities Trading Centers, amending the effective date from January 1, 2005 to fifteen days after publication in the Official Gazette. The document applies to relevant agencies and organizations implementing this decision.

Document No.3415/TC-VP
Document typeOfficial Dispatch
Issuing authorityMinistry of Finance
Signed byĐinh Văn Nhã
Updated16/06/2026
SectorUnclassified
FieldFinancial Miscellaneous
Issued date25/03/2005
Effective date
Expiry date
StatusIn effect
✦ Smart summary

This document corrects Decision No. 97/2004/QĐ-BTC of the Ministry of Finance on accounting regulations for Securities Trading Centers, amending the effective date from January 1, 2005 to fifteen days after publication in the Official Gazette. The document applies to relevant agencies and organizations implementing this decision.

Key points

  • The Ministry of Finance corrects Decision No. 97/2004/QĐ-BTC on amending and supplementing Accounting Regulations for Securities Trading Centers - Article 3: This decision shall take effect fifteen days after its publication in the Official Gazette.
  • Relevant agencies are notified to adjust during the implementation of the Decision.

🌐 Social impact of this document

  • Adjusting the effective date of the decision helps ensure accuracy and compliance with legal provisions.

❓ Frequently asked questions

What has been corrected in Decision No. 97/2004/QĐ-BTC?

Amending the effective date of the decision from January 1, 2005 to fifteen days after publication in the Official Gazette.

Full text

MINISTRY OF FINANCE

_______

Number: 3415/TC-VP

Regarding: Amending Circular No. 97/2004/QĐ-BTC dated December 9, 2004 of the Ministry of Finance.

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

_______________________

Hanoi, March 25  2005

Respectfully submitted to:

- Central Party Office and Party Committees

- Office of the Government, Office of the National Assembly,

Office of the President

- Supreme People's Procuracy

- Supreme People's Court

- Ministries, agencies equivalent to ministries, government agencies; Central agencies of mass organizations  - Provincial Departments of Finance, Taxation Departments of centrally governed cities

- PROVINCES AND URBAN AREAS UNDER THE CENTRAL GOVERNMENT

- Department of Finance, Taxation Department of provinces and centrally governed cities

- Department of Legal Document Inspection (Ministry of Justice);

ANNEXED TO THIS CIRCULAR (Circular No. 209/2016/TT-BTC dated October 10, 2016 of the Minister of Finance)

On December 9, 2004, the Ministry of Finance issued Decision No. 97/2004/QĐ-BTC on amending and supplementing the Accounting System for Securities Trading Centers established pursuant to Decision No. 105/1999/QĐ-BTC dated August 30, 1999. During the process of drafting and promulgating the above-mentioned document, there were errors, which are hereby corrected as follows:

Article 3,amend the paragraph: "This Decision shall take effect from January 1, 2005" to read: "This Decision shall take effect fifteen days after its publication in the Official Gazette."

The Ministry of Finance informs the relevant agencies to be aware and adjust during the implementation of this Decision.

Place of Receipt:

As above,

- Accounting Department,

- File at Office, Planning and Finance Department.

Deputy MINISTER OF FINANCE

Director of the Office

Dinh Van Nha (signed) 

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Circular No. 3415/TC-VP regarding: Correction of Circular No. 97/2004/QĐ-BTC dated December 9, 2004 of the Ministry of Finance
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