Decision No. 839/TC-QĐ/KBNN in 1996 stipulates the issuance of two-year Treasury bonds with an annual interest rate of 12% in 24 provinces and cities for Vietnamese citizens and legally residing foreigners. The decision also specifies conditions for buying, selling, transferring, and settling Treasury bonds.
적용 범위
Vietnamese citizens residing within Vietnam; Foreigners legally working and living in Vietnam
핵심 사항
- Vietnamese citizens and legally residing foreigners may purchase two-year Treasury bonds (Article 2)
- The interest rate of the Treasury bond is 12% per annum, with a minimum denomination of 100,000 VND (Article 3)
- Holders of Treasury bonds may transfer, inherit, and use them as collateral but may not substitute them for circulating currency or pay taxes (Article 4)
- Treasury bonds will be settled once at maturity (after two years) or before maturity provided that the holding period is at least 12 months (Article 3)
- Proceeds from the sale of Treasury bonds are collected into the Central State Budget, with the settlement funds guaranteed by the Central State Budget (Article 5)
🌐 이 문서의 사회적 영향
- Enhance capital mobilization for the state budget
- Provide new investment channels and stable income for citizens
- The subjects eligible to purchase Treasury bonds are limited to individuals, excluding enterprises, agencies, and organizations (Article 2)
❓ 자주 묻는 질문
Who is permitted to purchase Treasury bonds?
Vietnamese citizens residing within Vietnam and foreigners legally working and living in Vietnam.
What is the interest rate of the Treasury bond?
12% per annum
What is the minimum amount for purchasing one Treasury bond?
100,000 VND.
Can holders of Treasury bonds transfer them?
Yes, they can be transferred and inherited among eligible purchasers (Article 4).
Where are proceeds from the sale of Treasury bonds collected?
Into the Central State Budget.
전문
Pursuant to …;
DECISION NO. 839 TC-QĐ/KBNN OF AUGUST 29, 1996, ISSUED BY THE MINISTER OF FINANCE ON THE ISSUE OF TREASURY BILLS WITH A TWO-YEAR MATURITY PERIOD
THE MINISTER OF FINANCE
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government stipulating the tasks, powers, and organizational structure of the Ministry of Finance;
WHEREAS, Decree No. 25/CP dated April 5, 1995 of the Government on the tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance;
WHEREAS, Decree No. 72/CP dated July 26, 1994 of the Government on the issuance of regulations for the issuance of government bonds;
At the proposal of the Director General of the State Treasury,
Pursuant to …;
Article 1.- The issuance of two-year maturity treasury bills with an annual interest rate of 12% from September 10, 1996, will take place in 24 provinces and cities listed in the attached schedule.
Article 2.- Treasury bills may be sold to the following entities: Vietnamese citizens residing within the country. Foreign individuals working and living legally in Vietnam.
Business enterprises, agencies, and mass organizations are not permitted to purchase these treasury bills.
Article 3.- Treasury bills shall be recorded and settled in Vietnamese Dong (VND). The minimum amount of a single bill is 100,000 VND (one hundred thousand dong), with no maximum limit. Principal and interest on the treasury bills will be paid in full upon maturity (after 24 months).
In cases where the holder of a treasury bill requests early redemption, if the period from the date of purchase to the date of redemption is less than 12 months, no interest will be payable; if the period from the date of purchase to the date of redemption is 12 months or more but less than 24 months, the holder will receive interest for one year at an annual interest rate of 11%.
Article 4.- Treasury bills shall bear the name and address of the purchaser; they can be freely bought, sold, transferred, and inherited among eligible purchasers as stipulated in Article 2 of this Decision; they can be used as collateral or pledge in credit relationships. Treasury bills cannot be used to replace currency in circulation or to pay taxes to the state budget.
Article 5.- Proceeds from the sale of treasury bills shall be recorded in the central budget; funds for the payment of treasury bills and expenses related to their issuance and payment shall be guaranteed by the central budget.
Article 6.- The General Director of the State Treasury, heads of units under the Ministry of Finance, and Directors of Provincial State Treasuries responsible for issuing treasury bills shall be responsible for implementing this Decision.
LIST
PROVINCES AND CITIES ISSUING TREASURY BILLS WITH A TWO-YEAR MATURITY PERIOD AT AN ANNUAL INTEREST RATE OF 12%
(Pursuant to Decision No. 839 TC-QĐ/KBNN dated August 29, 1996 issued by the Minister of Finance)
| 1. Hanoi | 13. Thanh Hoa |
| 2. Hai Phong | 14. Nghe An |
| 3. Quang Ninh | 15. Ha Tinh |
| 4. Lang Son | 16. Thua Thien-Hue |
| 5. Tuyen Quang | 17. Quang Nam-Da Nang |
| 6. Lai Chau | 18. Binh Dinh |
| 7. Yen Bai | 19. Khanh Hoa |
| 8. Ha Tay | 20. Dong Nai |
| 9. Hai Hung | 21. Can Tho |
| 10. Nam Ha | 22. Tra Vinh |
| 11. Thai Binh | 23. Ba Ria-Vung Tau |
| 12. Ninh Binh | 24. Ho Chi Minh City |
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