Circular No. 72/2019/TT-BTC amends and supplements Clause 3, Article 6 of Circular No. 45/2014/TT-BTC dated April 16, 2014 guiding the collection, payment of mandatory contributions, financial management systems, and accounting records for the Fund to Prevent the Harms of Tobacco.

    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

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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.