Circular No. 72/2019/TT-BTC amends Clause 3, Article 6 of Circular No. 45/2014/TT-BTC, stipulating that the Fund to Prevent the Harms of Tobacco shall open an account according to the Charter on Organization and Operation of the Fund issued together with Decision No. 47/2013/QĐ-TTg. This Circular takes effect from December 1, 2019.
Key points
- The Fund to Prevent the Harms of Tobacco shall open an account in accordance with the provisions of the Charter on Organization and Operation of the Fund issued together with Decision No. 47/2013/QĐ-TTg.
🌐 Social impact of this document
- Positive impact: Ensuring transparency and effective financial management for the Fund to Prevent the Harms of Tobacco.
- Negative impact: No significant impact on citizens/businesses.
❓ Frequently asked questions
How does the Fund to Prevent the Harms of Tobacco open an account?
According to this Circular, the Fund to Prevent the Harms of Tobacco shall open an account in accordance with the Charter on Organization and Operation of the Fund issued together with Decision No. 47/2013/QĐ-TTg.
When does this Circular take effect?
This Circular takes effect from December 1, 2019.
Where does the Fund to Prevent the Harms of Tobacco open an account?
This Circular does not specify the location where the Fund to Prevent the Harms of Tobacco shall open an account. It follows the Charter on Organization and Operation of the Fund issued together with Decision No. 47/2013/QĐ-TTg.
Are there any difficulties encountered during the implementation of this Circular?
During implementation, if any difficulties arise, organizations and individuals must promptly report them to the Ministry of Finance for research and resolution.
Who is this Circular applicable to?
This Circular does not specifically define the scope of application. However, it relates to the Fund to Prevent the Harms of Tobacco and relevant organizations and individuals.
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
––––– |
Freedom – Happiness – ..., day … month … year … |
|
|
––––––––––––––––––––––– |
|
Number: 72 /2019/TT-BTC |
Hanoi, December 14 October in Hanoi, Vietnam |
CIRCULAR
Amending and supplementing Clause 3, Article 6 of Circular No. 45/2014/TT-BTC dated April 16, 2014 guiding the collection and payment of mandatory contributions, financial management regulations, and accounting and bookkeeping procedures for the Fund for Preventing and Combating the Harms of Tobacco
–––––––––––––––––
Pursuant to the Law on Prevention and Control of Harmful Effects of Tobaccodated June 18, 2012; Pursuant to Decree No. 87
/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of FinancePursuant to Decision No. 47/2013/QĐ-TTg dated July 29, 2013 of the Prime Minister on the establishment and approval of the Charter of Organization and Operation of the Fund for Preventing and Controlling the Harms of Tobacco;;
The Director of the Department of Tax Policy,
At the proposal of Clause 3, Article 6 of Circular No. 45/2014/TT-BTC dated April 16, 2014 guiding the collection and payment of mandatory contributions, financial management regulations, and accounting and bookkeeping procedures for the Fund for Preventing and Controlling the Harms of Tobacco
The Minister of Finance issues this Circular to amend and supplement Article 1. Amend and supplement Clause 3, Article 6 of Circular No. 45/2014/TT-BTC dated April 16, 2014 guiding the collection and payment of mandatory contributions, financial management regulations, and accounting and bookkeeping procedures for the Fund for Preventing and Controlling the Harms of Tobacco as follows:.
"3. The Fund for Preventing and Controlling the Harms of Tobacco shall open accounts in accordance with the provisions of Clause 2, Article 1 of the Charter of Organization and Operation of the Fund for Preventing and Controlling the Harms of Tobacco issued together with Decision No. 47/2013/QĐ-TTg dated July 29, 2013 of the Prime Minister on the establishment and approval of the Charter of Organization and Operation of the Fund for Preventing and Controlling the Harms of Tobacco."
1. This Circular takes effect from December 1, 2019.
Article 2. Implementation
This Circular takes effect from December 1, 2019.
2. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and resolution.
|
DEPUTY MINISTER DEPUTY MINISTER Vu Thi Mai |
Original document (PDF)
Download
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: