Circular No. 89/2010/TT-BTC guiding the regime of public reporting on the management and use of state assets at state agencies, public service units, and organizations entrusted with the management and use of state assets.

Circular No. 89/2010/TT-BTC guides the regime of public reporting on the management and use of state assets at state agencies and public service units. The document stipulates the contents, forms, and timeframes for public disclosure, as well as the responsibilities of agencies and units in implementing this circular.

문서 번호89/2010/TT-BTC
문서 유형Circular
발행 기관Ministry of Finance
서명자Nguyễn Hữu Chí
업데이트27. 06. 2026
산업Unclassified
분야Public Asset Management
발행일16. 06. 2010
발효일31. 07. 2010
효력 만료일
상태In effect
✦ 스마트 요약

Circular No. 89/2010/TT-BTC guides the regime of public reporting on the management and use of state assets at state agencies and public service units. The document stipulates the contents, forms, and timeframes for public disclosure, as well as the responsibilities of agencies and units in implementing this circular.

적용 범위

State agencies, public service units, and social-political organizations entrusted with the management and use of state assets.

핵심 사항

  • State agencies, public service units, and organizations entrusted with the management and use of state assets.
  • Publicly disclose the budget allocation for investment, procurement, and equipping of state assets as prescribed in Circular No. 21/2005/TT-BTC.
  • Contents of public disclosure: The process of procurement, allocation, management, and use of state assets; the implementation of asset disposal including transfer, liquidation, sale, assignment, and other forms of ownership conversion.
  • Disclosure forms and timelines: No later than 30 days from the date the competent authority approves the budget for investment and procurement of assets; 30 days from the completion of procurement and equipping of assets.
  • Public reporting on the management and use of state assets: Annually, no later than 30 days from the end of the calendar year.

🌐 이 문서의 사회적 영향

  • Positive impact: Enhance transparency in the management and use of state assets, facilitating easy access to information about state assets for citizens and businesses.
  • Negative impact: May impose a burden in terms of time and effort on agencies and units required to implement public disclosure according to regulations.

❓ 자주 묻는 질문

What does public disclosure of the management and use of state assets include?

Contents of public disclosure include the process of procurement, allocation, management, and use of state assets; the implementation of asset disposal such as transfer, liquidation, sale, assignment, and other forms of ownership conversion.

How long is the timeline for disclosing the results of asset procurement?

The timeline for disclosing the results of asset procurement is no later than 30 days from the completion of procurement and equipping of assets.

What forms of public disclosure of the management and use of state assets are there?

Public disclosure can be conducted through forms such as public budgeting, results of asset procurement, management and use of state assets including office premises, facilities for public services, means of transportation, and other assets.

How is the public disclosure of state asset leasing carried out?

State asset leasing must be publicly disclosed using Form No. 05, no later than 30 days from the end of the calendar year.

What contents does the public disclosure of state asset disposal include?

State asset disposal includes transfer, liquidation, sale, assignment, and other forms of ownership conversion. Public disclosure is conducted using Form No. 06, no later than 30 days from the end of the calendar year.

전문



MINISTRY OF FINANCE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Number: 89/2010/TT-BTC Hanoi, June 16, 2010

CIRCULAR

Guidelines on the system for publicly reporting the management and use of state assets at state agencies, public service units, and organizations entrusted with the management and use of state assets

- Pursuant to the Law on Management and Use of State Assets;

- Pursuant to Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain Articles of the Law on Management and Use of State Assets;

- Pursuant to 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;

- Pursuant to Decision No. 115/2008/QĐ-TTg dated August 27, 2008 of the Prime Minister promulgating regulations on the public disclosure of the management and use of state assets at state agencies, public service units, and organizations entrusted with the management and use of state assets;

The Ministry of Finance hereby provides guidelines on the system for publicly reporting the management and use of state assets at state agencies, public service units, political organizations, socio-political organizations, socio-professional organizations, social organizations, and socio-professional organizations (hereinafter collectively referred to as agencies, units, and organizations) entrusted with the management and use of state assets in accordance with Article 1 of Decision No. 115/2008/QĐ-TTg dated August 27, 2008 of the Prime Minister promulgating regulations on the public disclosure of the management and use of state assets at state agencies, public service units, and organizations entrusted with the management and use of state assets (hereinafter collectively referred to as Decision No. 115/2008/QĐ-TTg of the Prime Minister).

PART I
GENERAL PROVISIONS

Article 1. Scope of application

1. These Circulars provide guidelines on the system for publicly disclosing the management and use of state assets; reporting the situation of implementing the public disclosure of the management and use of state assets at state agencies, public service units, political organizations, socio-political organizations, socio-professional organizations, social organizations, and socio-professional organizations (hereinafter collectively referred to as agencies, units, and organizations) entrusted with the management and use of state assets in accordance with Article 1 of Decision No. 115/2008/QĐ-TTg dated August 27, 2008 of the Prime Minister promulgating regulations on the public disclosure of the management and use of state assets at state agencies, public service units, and organizations entrusted with the management and use of state assets (hereinafter collectively referred to as Decision No. 115/2008/QĐ-TTg of the Prime Minister).

2. Public disclosure of the management and use of state assets at the Ministry of National Defense and the Ministry of Public Security shall be carried out as follows:

a) If the state asset is special property or dedicated property, it shall be disclosed in accordance with Decree No. 106/2009/NĐ-CP dated November 16, 2009 of the Government stipulating the management and use of state assets at people's armed forces units.

b) If the state asset is property for administrative purposes, it shall be disclosed in accordance with these Circulars.

3. Public disclosure of activities related to the construction of office premises, public works, and other construction projects within the scope of basic construction investment shall be carried out in accordance with Circular No. 10/2005/TT-BTC dated February 2, 2005 of the Ministry of Finance guiding the implementation of financial transparency regulations concerning the allocation, management, and use of basic construction investment funds from the state budget.

Article 2. Scope of Regulation

State assets that must be disclosed in accordance with these Circulars include: buildings, structures, construction projects attached to land, means of transportation, and other fixed assets (tangible) formed from state budget sources, with state budget origins; assets received as aid, gifts, or donations from domestic and foreign organizations and individuals, established as state ownership, and assigned by the state to agencies, units, and organizations directly managing and using them.

Article 3. Forms of Public Disclosure

Implementation in accordance with Article 3 of Decision No. 115/2008/QĐ-TTg of the Prime Minister.

PART II

SPECIFIC PROVISIONS ON THE CONTENT OF PUBLIC DISCLOSURE AND REPORTING REGIME

PUBLIC DISCLOSURE OF STATE ASSET MANAGEMENT AND USE SITUATION

Article 4. Public disclosure of budget allocation for investment, procurement, and state asset equipping

The public disclosure of the budget allocated by the State for investment, procurement, and equipping of state assets shall be carried out in accordance with Clause 1 of Article 5 of Decision No. 115/2008/QĐ-TTg of the Prime Minister, following the provisions set forth in Circular No. 21/2005/TT-BTC dated March 22, 2005 of the Ministry of Finance, which provides guidance on the implementation of financial transparency regulations for budgetary units and organizations supported by the state budget.

Article 5. Provisions on responsibilities and content of public disclosure

1. Agencies, units, and organizations assigned annual budgets must publicly disclose according to the contents, forms, and timeframes stipulated in this Circular to all staff within their agencies, units, and organizations through the methods prescribed in Article 3 of Decision No. 115/2008/QĐ-TTg of the Prime Minister.

2. Content of public disclosure: The process of procurement, management, and use of state assets from the state budget and foreign aid; gifts and donations; the implementation of state asset disposal including transfer, liquidation, sale, assignment, and other ownership conversion methods; leasing of state assets (for units permitted to lease state assets).

Article 6. Provisions on forms and timeframes for public disclosure

1. Public disclosure of budget estimates, quantities, types, plans, and methods of investment, procurement, and equipping of state assets:

- Form: Form 01 attached to this Circular.

- Timeframe for public disclosure: No later than 30 days from the date the competent authority approves the investment and procurement budget.

2. Public disclosure of procurement results:

- Form: Form 02 attached to this Circular.

- Timeframe for public disclosure: No later than 30 days from the completion date of procurement and equipping of assets.

3. Public disclosure of management and use of state assets as office premises and public service facilities:

- Form: Form 03 attached to this Circular.

- Timeframe for public disclosure: No later than 30 days from the end of the calendar year.

4. Public disclosure of management and use of state assets as means of transportation and other assets:

- Form: Form 04 attached to this Circular.

- Timeframe for public disclosure: No later than 30 days from the end of the calendar year.

5. Public disclosure of leasing of state assets for agencies, units, and organizations permitted to lease state assets:

- Form: Form 05 attached to this Circular.

- Timeframe for public disclosure: No later than 30 days from the end of the calendar year.

6. Public disclosure of asset disposal (including: transfer, liquidation, sale, assignment, and other ownership conversion methods):

- Form: Form 06 attached to this Circular.

- Timeframe for public disclosure: No later than 30 days from the end of the calendar year.

7. Public disclosure of management and use of state assets from foreign aid, gifts, and donations:

- In case of receiving money: public disclosure shall be conducted as in the case of public disclosure of the state-assigned budget according to Form 01; when implementing procurement of assets, public disclosure shall be conducted according to Form 02.

- Assets received in kind: public disclosure shall be conducted according to Form 06.

- Timeframe for public disclosure: No later than 30 days from the receipt date.

Article 7. Public Report on State Asset Management and Utilization at Agencies, Units, and Organizations

1. Agencies, units, and organizations directly assigned to manage and utilize state assets must submit a public report on the implementation of asset management and utilization within their unit to the immediate superior supervisory agency and the same-level financial agency no later than thirty days after the end of the calendar year.

2. The main contents of the report include:

- The situation regarding the implementation of public regulations on the management and utilization of state assets applicable within the agency, unit, or organization as stipulated in Article 4 of Decision No. 115/QĐ-TTg of the Prime Minister;

- Results of handling violations in the management and utilization of state assets within the agency, unit, or organization;

- Summary of responses to inquiries (if any) about the public management and utilization of state assets occurring within the agency, unit, or organization;

- Suggestions and proposals to improve the legal system and enhance the effectiveness of public management and utilization of state assets.

Article 8. Content of the Consolidated Public Report on State Asset Management and Utilization at Ministries, Central Agencies, and Localities

1. Based on reports from agencies, units, and organizations under their jurisdiction, the Department of Finance shall compile reports for the People's Committees of provinces and centrally-administered cities; the financial accounting agency (or the agency responsible for monitoring the management and utilization of state assets) of ministries and central agencies shall compile reports for ministries and central agencies on the implementation of public management and utilization of state assets for units under their jurisdiction.

2. Ministries, central agencies, and People's Committees of provinces and centrally-administered cities shall compile reports on the implementation of public management and utilization of state assets under their jurisdiction and submit them to the Ministry of Finance no later than sixty days after the end of the calendar year for consolidation and reporting to the Government and National Assembly as prescribed; they shall specify the number of units, agencies, and organizations under their jurisdiction that have implemented public management and utilization of state assets according to the contents of the reports guided in Article 7 of this Circular.

PART III
IMPLEMENTATION

Article 9. Responsibilities of Agencies, Units, and Organizations

The Ministers, Heads of Central Agencies, Chairmen of the People's Committees of provinces and centrally-administered cities, and Heads of related agencies, organizations, and units are responsible for guiding agencies, units, and organizations under their jurisdiction to implement this Circular.

Article 10. Provisions on implementation

1. This Circular takes effect forty-five days from the date of signature.

2. Repeal Circular No. 07/2009/TT-BTC dated January 15, 2009, issued by the Ministry of Finance, guiding the format for publicizing the management and utilization of state assets and reporting data on the management and utilization of state assets.

3. During the implementation process, if there are difficulties, please reflect them to the Ministry of Finance for research and appropriate amendments and supplements.

Place of Receipt:
- Central Party Office, National Assembly Office;
- President's Office, Government Office;
- National Steering Committee for Anti-Corruption Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Agency;
- Ministries, agencies equivalent to ministries, and agencies under the Government;
- Provincial People's Committees, Departments of Finance;
- Legal Documents Inspection Bureau (Ministry of Justice);
- Official Gazette;
- Government website;
- Ministry of Finance website;
- Website of the State Asset Supervision Bureau;
- State Treasury, Tax Collection Corporation, Customs Corporation.
- Units under the Ministry of Finance;
- To be filed: VT, QLCS.

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)



Nguyen Huu Chi

Ministries, sectors, provincial people's committees:...

Agencies, units, organizations:...

Form No. 01

(Annexed to Circular No. 89/2010/TT-BTC dated June 16, 2010, of the Ministry of Finance)

PUBLIC ANNOUNCEMENT OF PLAN FOR PURCHASE AND ACQUISITION OF STATE ASSETS
ACCORDING TO THE BUDGET ESTIMATE FOR THE YEAR ...

Serial Number Name of Assets Expected to be Purchased Budget Estimate Approved by Competent Authority (in thousands of dong) Unit of Measurement Quantity Expected to be Purchased Specifications, Materials, Types Estimated Purchase Price (in thousands of dong) Expected Purchase Time (month/year) Purchase Method (specify clearly tendering, direct award, competitive bidding, direct purchase) Source of Funds or Contracting Entity Remarks
1 2 3 4 5 6 7 8 9 10
I Assets from Aid, Gifts, Donations (if any)
• • •
II Means of transportation
...
III full name
...
IV Date
...

Note: This form is used by units directly managing and utilizing state assets for public announcement within the unit.

ASSETS

(Sign and write full name clearly)

Note: This form is used by units directly managing and utilizing state assets for public announcement within the unit.

HEAD OF THE AUTHORITY

(Signature, stamp and full name)

- If the unit receives funds from aid, gifts, or donations, it should be announced in this form.

- In case there is money received from aid, gifts, or donations at the unit, it shall be publicly disclosed in this table.Part IV: Assets from Aid, Gifts, and Donations

Ministries, sectors, provincial/municipal People's Committees:

Agencies, units, organizations:

Form 02

(Annexed to Circular No. 89/2010/TT-BTC dated June 16, 2010 of the Ministry of Finance)
(as of June 16, 2010, by the Ministry of Finance)

PUBLIC DISCLOSURE OF RESULTS OF STATE ASSET PROCUREMENT ACCORDING TO THE BUDGET ESTIMATE FOR THE YEAR ...
Purchase price

Serial Number Name of Asset Unit of Measurement Quantity : Trade name Country of manufacture Year of manufacture Procurement method (in thousands of dong) Supplier (seller) Source of Funds or Contracting Entity Value of commissions, discounts, and promotional allowances received during procurement Usage of commissions, discounts, and promotional allowances Paid to State Budget (in thousands of dong) - Column (7): Land area in land allocation decisions, lease decisions, or documents of the competent authority or actual land area managed and used (applicable to assets that are buildings and land). Retained by unit (in thousands of dong) - Column (7): Land area in land allocation decisions, lease decisions, or documents of the competent authority or actual land area managed and used (applicable to assets that are buildings and land). Remarks
TSLL or asset management office Assets from aid, gifts, and donations (if any)
1 2 3 4 5 6 7 8 9 10 11 12 13 14
I - The completion time for procurement of assets is determined as the time when the asset transfer, payment, and procurement contract settlement are completed.
...
II Means of transportation
...
III full name
...
IV Ministries, sectors, provincial/municipal People's Committees...
...

Note: This form is used by units directly managing and utilizing state assets for public announcement within the unit.

ASSETS

(Sign and write full name clearly)

Note: This form is used by units directly managing and utilizing state assets for public announcement within the unit.

HEAD OF THE AUTHORITY

(Signature, stamp and full name)

- If the unit receives funds from aid, gifts, or donations, it should be announced in this form.

Agencies, units, organizations:...

Form 03

PUBLIC DISCLOSURE OF MANAGEMENT AND USE OF HEADQUARTERS AND OPERATIONAL FACILITIES

YEAR ...

(Annexed to Circular No. 89/2010/TT-BTC dated June 16, 2010, of the Ministry of Finance)

List of headquarters and operational facilities of agencies, units, and organizations
Public disclosure on land

Serial Number Public disclosure on buildings Area of land allocated (square meters) Purpose of land use according to the Land Allocation Decision Remarks
Value of land use rights according to the appraisal report (in thousands of dong) Current status of land use at the reporting date Year of useTotal floor area of construction (square meters)) Purpose of investment in building construction according to approved projectm2) Value according to accounting records (in thousands of dong) Current status of building use at the reporting date (based on floor area in square meters)m2) Purpose assigned Not in accordance with the assigned purpose (specify clearly if used for housing, rental, left vacant, encroached upon, or used for other purposes)In accordance with the assigned purpose Headquarters and land at...If the agency, unit, or organization uses the area of buildings and land not in accordance with the assigned purpose (as reported up to the reporting date) as declared in columns (7) and (15), then the following must be publicly disclosed regarding the handling of the area of buildings and land used not in accordance with the assigned purpose:
- Already handled or reported to the competent authority for handling (clearly state the number of the notification and the Handling Decision); - Situation of handling the amount of money obtained from improper use:+ Total amount of money obtained,) Equipment Transfer + Handling situation (paid to the budget, other plans); - Situation of handling the amount of money obtained from improper use:+ Total amount of money obtained,)
Building 1 Building...
/ 2 3 4 5 6 7 8 9 10 11 12 13 14 75 16
1 - Measures to thoroughly address the violation.
2 ....

Note: This form is used by units directly managing and utilizing state assets for public announcement within the unit.

ASSETS

(Sign and write full name clearly)

Note: This form is used by units directly managing and utilizing state assets for public announcement within the unit.

HEAD OF THE AUTHORITY

(Signature, stamp and full name)

- If the unit receives funds from aid, gifts, or donations, it should be announced in this form.

Form 04

PUBLIC DISCLOSURE OF MANAGEMENT AND USE OF VEHICLES AND OTHER ASSETS

List of vehicles and other assets of agencies, units, and organizations

Number of seats/carrying capacity, power rating or asset code

Year of use

Value according to accounting records at the reporting date (in thousands of dong)

Form 03

PUBLIC DISCLOSURE OF MANAGEMENT AND USE OF HEADQUARTERS AND OPERATIONAL FACILITIES

Current allocation and use situation (please mark X)

(Annexed to Circular No. 89/2010/TT-BTC dated June 16, 2010 of the Ministry of Finance)
(as of June 16, 2010, by the Ministry of Finance)

Situation of use during the reporting period
Public disclosure on land

Serial Number For positions with standards For general work For special tasks Other uses Number of products served (up to the reporting date) Total quantity of raw materials used (liters of gasoline) (up to the reporting date) Remarks
Equipment Transfer Vehicle 1 (record brand name and license plate) Vehicle 2 (record brand name and license plate) Fixed asset A Fixed asset B - Column 2: Section I Vehicles. Example declaration: Toyota Camry car, license plate 31A 3029. - Column 11 "Other uses": Clearly record the actual use serving which entity and for what purpose.
Building 1 Building...
1 2 3 4 5 6 7 8 9 10 11 12 13 14
I Means of transportation
1 - Column 12 "Number of products served": For cars, it is the total kilometers driven; for other assets, for example, photocopier: the number of pages copied.
2 - Column 13 "Total raw materials used (liters/packs/kg)": For cars, it is the liters of gasoline used; for other assets, for example, photocopier: the number of ink cartridges used.
II full name
1 - Column 14 "Notes": Clearly record whether the asset was formed through procurement or receipt and the Decision of the competent authority.
2 Form 05

Note: This form is used by units directly managing and utilizing state assets for public announcement within the unit.

ASSETS

(Sign and write full name clearly)

Note: This form is used by units directly managing and utilizing state assets for public announcement within the unit.

HEAD OF THE AUTHORITY

(Signature, stamp and full name)

- If the unit receives funds from aid, gifts, or donations, it should be announced in this form.

Note:

PUBLIC DISCLOSURE OF LEASING OF STATE ASSETS

(For agencies, units, and organizations leasing state assets)

YEAR...

Name of leased asset

Lease agreement (number..., date...)

Ministries, sectors, provincial/municipal People's Committees:

Agencies, units, organizations:

Name of leasing agency, unit, or organization

(Annexed to Circular No. 89/2010/TT-BTC dated June 16, 2010 of the Ministry of Finance)
(as of June 16, 2010, by the Ministry of Finance)

Quantity of leased assets
Lease price (in thousands of dong/month)
Start date of lease (day/month/year)

Serial Number End date of lease (day/month/year) Amount of revenue from leasing assets in the yearSituation of using the revenue from leasing assets) Paid to State Budget Retained by unit Unit of Measurement Headquarters and attached works (square meters of building, land)- Column 2: Section II "Vehicles". Example declaration: Toyota Camry car, license plate 31A 3029.) - Column 6 "Unit of measurement": Section I: Headquarters and attached works: based on the floor area (square meters). Form 06 PUBLIC DISCLOSURE OF HANDLING OF STATE ASSETS INCLUDING TRANSFER, LIQUIDATION, SALE, ASSIGNMENT, AND OTHER FORMS OF OWNERSHIP TRANSFERYEAR... List of assets handled during the reporting period (in thousands of dong) Value according to accounting records (in thousands of dong) Remarks
Handling form according to the Decision of the competent authority Handling result at the reporting date
1 2 3 4 5 6 7 8 9 10 11 12 13
I Sale, assignment Liquidation, destruction, or other forms
- Measures to thoroughly address the violation.
II Means of transportation
- Column 12 "Number of products served": For cars, it is the total kilometers driven; for other assets, for example, photocopier: the number of pages copied.
III full name

Note: This form is used by units directly managing and utilizing state assets for public announcement within the unit.

ASSETS

(Sign and write full name clearly)

Note: This form is used by units directly managing and utilizing state assets for public announcement within the unit.

HEAD OF THE AUTHORITY

(Signature, stamp and full name)

- If the unit receives funds from aid, gifts, or donations, it should be announced in this form.

Sale, assignment form

Handling of proceeds (in thousands of dong)

Form 03

PUBLIC DISCLOSURE OF MANAGEMENT AND USE OF HEADQUARTERS AND OPERATIONAL FACILITIES

Auction sale

(Annexed to Circular No. 89/2010/TT-BTC dated June 16, 2010 of the Ministry of Finance)

(as of June 16, 2010, by the Ministry of Finance)

Direct assignment

Compensation for costs as prescribed

Serial Number Paid to State Budget Others (in thousands of dong) Headquarters and land at... Vehicle 2 (record brand name and license plate) Remarks
Equipment Transfer Liquidation Other fixed assets - Column 2: Section XI "Vehicles". Example declaration: Toyota Camry car, license plate 31A 3029. Liquidation - If there are assets formed from aid, gifts, and donations in the form of physical assets at the agency, unit, or organization, they should be disclosed in this form. Handling of the amount collected (thousand dong)
Building 1 Building... Auction sale Designation form (thousand dong/year) Of which
Covering costs as prescribed Pay to State Budget Other
7 2 3 4 5 6 7 8 9 10 11 12 73 14 75 16
I Assets from Aid, Gifts, Donations (if any)
Real estate facilities at...
...
II Means of transportation
- Column 12 "Number of products served": For cars, it is the total kilometers driven; for other assets, for example, photocopier: the number of pages copied.
Vehicle 2 (record according to brand and license plate number)
....
III Other fixed assets
....
IV Ministries, sectors, provincial/municipal People's Committees...

Note: This form is used by units directly managing and utilizing state assets for public announcement within the unit.

ASSETS

(Sign and write full name clearly)

Note: This form is used by units directly managing and utilizing state assets for public announcement within the unit.

HEAD OF THE AUTHORITY

(Signature, stamp and full name)

- If the unit receives funds from aid, gifts, or donations, it should be announced in this form.

- Column 2: Section 11 "Means of transportation." Example declaration: Toyota Camry vehicle with license plate KS 31A 3029.

- If there is property generated from aid, gifts, or donations at the agency or unit organization, and if the source of the property formation is physical assets, it shall be publicly disclosed in this table.Part IV: Assets from aid, gifts, and donations

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89/2010/TT-BTC
Circular No. 89/2010/TT-BTC guiding the regime of public reporting on the management and use of state assets at state agencies, public service units, and organizations entrusted with the management and use of state assets.
In effect

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