Danh sách các văn bản pháp quy do Bộ Tài chính ban hành từ năm 1993 đến 2004, bao gồm quyết định, thông tư và nghị định về nhiều lĩnh vực như thuế, ngân hàng, đầu tư, bảo hiểm, hợp tác quốc tế, kế toán kiểm toán, kho bạc nhà nước và thị trường chứng khoán.
Đối tượng áp dụng
Các tổ chức kinh doanh trong và ngoài nước hoạt động tại Việt Nam
Các điểm cốt lõi
- Quyết định về việc ban hành danh mục dự án được vay vốn đầu tư phát triển từ ngân sách nhà nước (Số: 99/2004/QD-BTC, ngày 17 tháng 12 năm 2004)
- Thông tư hướng dẫn thực hiện quy định tài chính đối với Ngân hàng Chính sách xã hội ban hành kèm theo Quyết định số 180/2002/QĐ-TTg ngày 19 tháng 12 năm 2002 (Số: 72/2003/TT-BTC, ngày 31 tháng 7 năm 2003)
- Thông tư hướng dẫn việc phát hành trái phiếu chính phủ qua thị trường tập trung (Số: 58/2000/TT-BTC, ngày 16 tháng 6 năm 2000)
- Quyết định về việc ban hành quy chế lựa chọn tổ chức kiểm toán độc lập thực hiện dịch vụ cho các tổ chức phát hành và giao dịch chứng khoán (Số: 26/2000/QD-UBCKNN, ngày 5 tháng 1 năm 2000)
- Thông tư hướng dẫn việc quản lý, phân bổ, chi trả bằng ngoại tệ từ ngân sách trung ương qua Kho bạc Nhà nước Trung ương (Số: 40/2001/TT-BTC, ngày 5 tháng 6 năm 2001)
🌐 Tác động xã hội từ văn bản này
- Tăng cường quản lý tài chính và ngân sách nhà nước
- Hỗ trợ phát triển kinh tế xã hội thông qua việc ban hành các quy định về đầu tư và tín dụng
- Cải thiện môi trường pháp lý cho hoạt động kinh doanh trong lĩnh vực bảo hiểm, chứng khoán và kế toán kiểm toán
❓ Câu hỏi thường gặp
Những văn bản nào liên quan đến thị trường chứng khoán?
Quyết định số 26/2000/QD-UBCKNN ngày 5 tháng 1 năm 2000 về việc ban hành quy chế lựa chọn tổ chức kiểm toán độc lập thực hiện dịch vụ cho các tổ chức phát hành và giao dịch chứng khoán.
Có văn bản nào hướng dẫn quản lý ngân sách bằng ngoại tệ không?
Thông tư số 40/2001/TT-BTC ngày 5 tháng 6 năm 2001 về việc hướng dẫn cơ chế quản lý, phân bổ, chi trả bằng ngoại tệ từ ngân sách trung ương qua Kho bạc Nhà nước Trung ương.
Toàn văn
MINISTRY OF FINANCENo. 40/2005/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi dated 06 July 2005 |
MINISTER OF FINANCE
- Pursuant to the Law on promulgation of legal documents dated 12 November 1996 and the Law on amendment of and addition to a number of articles of the law on promulgation of legal documents dated 6 December 2002;
- Pursuant to the Decree No. 101/CP dated 3 September 1997 of the Government providing detail provisions for implementation of several articles of the Law on promulgation of legal documents;
- Pursuant to the Decree No. 77/2003/ND-CP dated 01 July 2003 of the Government providing the functions, tasks, power and organizational structure of the Ministry of Finance;
Considering the proposal of the Legal Departments,
DECIDED:
Article 1. Release the List of Legal documents issued by the Ministry of Finance that had lapsed from 31 December 2004, including 233 documents (Attachment).
Article 2. This Decision shall be in full force 15 days from the date of publication in the Official Gazette.
Article 3. Ministries, ministerial-level agencies, government agencies, people committees of centrally-run provinces, cities and organizations, unit under the Ministry of Finance shall take responsibility to implement this Decision./.
|
MINISTER OF FINANCE
Nguyen Sinh Hung (Signed & Stamped) |
THE LIST OF LEGAL DOCUMENTS ISSUED BY THE MINISTRY OF FINANCE THAT HAD LAPSED FROM 31 DECEMBER 2004 |
||||
|
(Attached to Decision No. 40/2005/QD-BTC dated 6 July 2005) |
||||
|
|
|
|
|
(Extract) |
|
I. TAX DOMAIN
|
||||
|
No. |
Legislation Type |
Document No. |
Issuing Date |
Subject |
|
1 |
Circular |
28-TC/TCT |
17/07/1992 |
Providing value level subject to exemption from import, export duties and regulation on management of imported and exported goods under forms of gifts and presents |
|
2 |
Circular |
52-TC/TCT |
16/08/1997 |
Providing guidelines for implementation of agreements on avoidance of double taxation between Vietnam and other countries |
|
3 |
Circular |
53-TC/TCT |
16/08/1997 |
Providing guidelines on regulation on collection, payment and management of fees for ensuring the order and safety of inland waterway transportation |
|
4 |
Circular |
29/12/1997 |
Providing guidelines on and explanation of the content of the Agreements on avoidance of double taxation signed between Vietnam and other countries and entered into effect in Vietnam |
|
|
5 |
Circular |
31/12/1997 |
Providing guideline on regulation on collection and payment of fees for granting operation licences for mineral activities |
|
|
6 |
Circular |
12/05/1998 |
Supplementing to the Circular No. 95/1997/TT-BTC dated 29 Dec. 1997 of the Ministry of Finance providing guidelines on and explanation of the content of the Agreements on avoidance of double taxation signed between Vietnam and other countries and entered into effect in Vietnam |
|
|
7 |
Circular |
22/09/1998 |
Amendment of and addition to the Circular 45-TC/TCT dated 1 August 1996 guiding the implementation of the Decree No. 22/CP dated 17 April 1996 on sanctioning to administrative violations in tax domain |
|
|
8 |
Circular |
22/12/1998 |
Providing tax regulation applicable to foreign organizations, individuals carrying out business activities in Vietnam not under investment forms stipulated at the Law on Foreign Investment in Vietnam |
|
|
9 |
Circular |
172/1998/TT-BTC |
22/12/1998 |
Providing guidelines for implementation of the Decrees No. 54/CP dated 28 August 1993, No. 94/1998/ND-CP dated 17 November 1998 of the Government providing detail implementation of the Law on Import-Export Duties and the Law on amendment of and addition to a number of articles of the Law on Import-Export Duties |
|
10 |
Circular |
06/08/1999 |
Amendment of and addition to Circular No. 169/1998/TT-BTC of the Ministry of Finance providing tax regulation applicable to foreign organizations, individuals carrying out business activities in Vietnam not under investment forms stipulated at the Law on Foreign Investment in Vietnam |
|
|
11 |
Decision |
98/1999/QD-BTC |
25/08/1999 |
Issuing the table of fees for registration of means of inland waterway transportation, fees for examination, granting and re-granting certificates of captain and chief engineer and fees for exploitation of inland water transportation areas. |
|
12 |
Circular |
23/09/1999 |
Addition to the Circular No. 128/1998/TT-BTC dated 22 September 1998 of Finance Ministry guiding the implementation of Decree No. 22/CP dated 17 April 1996 of the Government on sanctioning to administrative violations in tax domain |
|
|
13 |
Circular |
30/12/1999 |
Amendment of conditions on time limit for reviewing refund (or not collecting) of import duties provided in Circular No. 172/1998/TT-BTC dated 22 December 1998 of the Ministry of Finance |
|
|
14 |
Circular |
05/05/2000 |
Amendment of and addition to Circular No. 95/1997/TT-BTC dated 19 December 1997 of the Ministry of Finance guiding and explaining contents of the Agreements on avoidance of double taxation signed between Vietnam and other countries and entered into effect in Vietnam |
|
|
15 |
Decision |
146/2000/QD-BTC |
18/09/2000 |
Issuing the Table of fees for granting legal biography certificates |
|
16 |
Decision |
150/2000/QD-BTC |
19/09/2000 |
Issuing the Table of fees for quality management in post and communication field |
|
17 |
Decision |
164/2000/QD-BTC |
10/10/2000 |
Promulgating the list of goods subject to management of imported prices and the Table of minimum prices of goods subject to the state management on imported prices for determination of import tariff valuation. |
|
18 |
Decision |
198/2000/QD-BTC |
11/12/2000 |
Amendment of, addition to Decision No. 164/2000/QD-BTC dated 10 October 2000 of the Minister of Finance |
|
19 |
Circular |
16/05/2001 |
Amendment of, addition to Circular No. 128/1998/TT-BTC dated 22 September 1998 guiding the implementation of Decree No. 22/CP dated 17 April 1996 of the Government on sanctioning to administrative violations in tax domain |
|
|
20 |
Circular |
21/05/2001 |
Guiding the implementation of tax incentives provided by Decision No. 128/2000/QD-TTg dated 20 November 2000 of Prime Minister on a number of policies and measures to encourage investment and development of software industrial parks |
|
|
21 |
Circular |
03/07/2001 |
Guiding the regulation on payment, collection, management and use of fees and charges in veterinary works |
|
|
22 |
Decision |
69/2001/QD-BTC |
06/07/2001 |
Issuing the table of fees for granting transmission frequency certificate and fees for using transmission frequency |
|
23 |
Decision |
84/2001/QD-BTC |
05/09/2001 |
Issuing the table of fees and charge for granting and management of internet domain names and addresses in Vietnam |
|
24 |
Decision |
136/2001/QD-BTC |
18/12/2001 |
Supplementing the list and minimum prices of goods subject to the state management of imported tariff prices |
|
25 |
Circular |
17/01/2002 |
Guiding the implementation of Decree No. 78/2001/ND-CP dated 23/10/2001 of the Government providing detail provisions for implementation of Ordinance on income tax of high income earners |
|
|
26 |
Circular |
23/01/2002 |
Guiding the calculation of imported tariff prices upon foreign trading contracts |
|
|
27 |
Decision |
78/2002/QD-BTC |
10/06/2002 |
Issuing regulations on principles and method to calculate the combined capacity of production and assembling of two-wheel motorcycles. |
|
28 |
Circular |
06/12/2002 |
Providing regulation on collection, payment and management of road using fees. |
|
|
29 |
Decision |
164/2002/QD-BTC |
27/12/2002 |
On amendment of, addition to the list of goods and minimum prices of a number of goods subject to the state management of import tariff prices. |
|
30 |
Circular |
07/01/2003 |
Amending fees on road using fees applicable to military vehicles of the Ministry of Defence. |
|
|
31 |
Circular |
12/2003/TT-BTC |
18/02/2003 |
Additional guidance of Circular No. 109/2002/TT-BTC dated 06/12/2002 of the Ministry of Finance providing regulation on collection, payment and management of road using fees. |
|
32 |
Decision |
61/2003/QD-BTC |
25/04/2003 |
Issuing the table of marine fees and charges and sea port service prices |
|
33 |
Decision |
62/2003/QD-BTC |
25/04/2003 |
Issuing the Table of marine fees and charges applicable to inland waterway vessels and special marine fees and charge |
|
34 |
Decision |
72/2003/QD-BTC |
20/05/2003 |
Amending minimum prices of several kinds of motorcycles |
|
35 |
Circular |
30/05/2003 |
Amendment of, addition to Circular No. 109/2002/TT-BTC on fees of using roads |
|
|
36 |
Decision |
80/2003/QD-BTC |
09/06/2003 |
Amendment of, addition to import tariff price of several goods groups specified in the Decision No. 164/2002/QD-BTC dated 27 December 2002 of Finance Minister |
|
37 |
Circular |
17/07/2003 |
Guiding the implementation of Decision No. 75/1998/QD-TTg dated 4 April 1998 of Prime Minister on tax codes of payers |
|
|
38 |
Decision |
236/2003/QD-BTC |
31/12/2003 |
On temporary adjustment of time frame for payment of VAT on importation of urea fertilizer |
|
II. CUSTOMS DOMAIN
|
||||
|
No. |
Legislation Type |
Document No. |
Issuing Date |
Subject |
|
39 |
Decision |
318/1997/QD-TCHQ |
16/12/1997 |
Issuing customs forms and regulation on using customs forms for sanctions of administrative violations in customs domain |
|
40 |
Circular |
07/2000/TT-TCHQ |
02/11/2000 |
Guiding the implementation of Chapter III of the Decree No. 57/1998/ND-CP dated 31 July 1998 of the Government providing detail provisions for implementation of the Commercial Law and activities concerning import, export, processing and trading agency with foreign partners. |
|
41 |
Circular |
08/2000/TT-TCHQ |
20/11/2000 |
Guiding the implementation of the Governmental Decree providing sanction to administrative violations in customs domain |
|
42 |
Decision |
681/2000/QD-TCHQ |
13/12/2000 |
Amendment of, addition to customs forms and regulation on using customs forms for sanction to administrative violations in customs domain |
|
43 |
Circular |
04/2001/TT-TCHQ |
21/06/2001 |
Guiding the customs procedures applicable to imported and temporarily imported petrol and oil |
|
44 |
Decision |
770/2001/QD-TCHQ |
21/08/2001 |
Issuing temporary regulation on customs procedures applicable to goods in containers transited via Ben Nghe, Saigon and Hai Phong Ports |
|
45 |
Circular |
08/2001/TT-TCHQ |
26/10/2001 |
Amendment of, addition to Circular No. 04/2001/TT-TCHQ dated 21 June 2001 of the General Department of Customs on guiding the customs procedures applicable to imported and temporarily imported petrol and oil |
|
46 |
Decision |
149/2002/QD-BTC |
09/12/2002 |
Issuing the Table of tariff prices to imported goods neither subject to the state management of tariff prices nor being qualified for application of prices indicated in the contract |
|
47 |
Decision |
16/04/2003 |
Providing customs management applicable to goods in duty-free shops |
|
|
48 |
Decision |
86/2003/QD-BTC |
26/06/2003 |
Amendment of, addition to the Price List issued along with the Decision No. 149/2002/QD-BTC dated 9 December 2002 of the Minister of Finance |
|
49 |
Decision |
88/2003/QD-BTC |
16/07/2003 |
Amendment of, addition to the Price List issued along with the Decision No. 149/2002/QD-BTC dated 9 December 2002 of the Minister of Finance |
|
50 |
Decision |
176/2003/QD-BTC |
22/10/2003 |
Issuing the Price List attached to the Decisions No. 149/2002/QD-BTC dated 9 December 2002; No. 88/2003/QD-BTC dated 16 July 2003 of the Minister of Finance |
|
III. BANKING FINANCE DOMAIN
|
||||
|
No. |
Legislation Type |
Document No. |
Issuing Date |
Subject |
|
51 |
Decision |
826/TC-QD-CĐTC |
05/09/1994 |
Providing temporary regulations on trial issuance of lottery with instant result |
|
52 |
Decision |
830/TC-QD-CĐTC |
06/09/1994 |
On print, delivery and management of instant-result lottery tickets |
|
53 |
Decision |
1139/TC-QD-TCNH |
02/11/1995 |
Providing temporary regulations on trial issuance of lottery with instant result in southern cities, provinces |
|
54 |
Decision |
1142/TC-QD-TCNH |
02/11/1995 |
Approving the temporary regulations on issuance of lottery with instant result in southern area in trial period |
|
55 |
Decision |
709/TC-QD-TCNH |
19/08/1996 |
On amendment of and addition to temporary regulations attached to the Decision No. 1139/TC-QD-TCNH |
|
56 |
Circular |
06/02/1998 |
Guiding the management and use of children supporting fund |
|
|
57 |
Circular |
18/03/1999 |
Guiding the implementation of financial disclosure applicable to funds of public contributions |
|
|
58 |
Circular |
23/05/2000 |
Guiding the financial management of Development Assistance Fund |
|
|
59 |
Circular |
23/05/2000 |
Guiding the granting of interest difference of the State’s investment credits to Development Assistance Fund |
|
|
60 |
Circular |
09/06/2003 |
Guiding the implementation of financial regulations applicable to social policy bank issued along with the Decision No. 180/2002/QD-TTg dated 19 December 2002 of Prime Minister |
|
|
61 |
Circular |
31/07/2003 |
Amending a number of articles of Circular 56/2003/TT-BTC dated 9 June 2003 guiding the implementation of financial regulations applicable to social policy bank issued along with the Decision No. 180/2002/QD-TTg dated 19 December 2002 of Prime Minister |
|
|
62 |
Decision |
99/2004/QD-BTC |
17/12/2004 |
On addition to the List of Projects obtaining the State’s development investment credits |
|
IV. EXTERNAL FINANCE DOMAIN
|
||||
|
No. |
Legislation Type |
Document No. |
Issuing Date |
Subject |
|
63 |
Circular |
24/TC-TCĐN |
23/03/1993 |
Providing financial regime applicable to a number of revenue sources of Vietnamese representative agencies in overseas |
|
64 |
Decision |
96/2000/QD-BTC |
12/06/2000 |
Providing detail provisions on process and procedures of ODA capital withdrawal |
|
65 |
Circular |
05/06/2001 |
Guiding the mechanism on management, allocation, payment of state budget expenditures in foreign currencies via the Central State Budget Agency |
|
|
66 |
Circular |
25/10/2002 |
Guiding the collection, payment, management and use of fees and charges applicable to Vietnamese diplomatic and consulate agencies in overseas |
|
|
V. INVESTMENT
|
||||
|
No. |
Legislation Type |
Document No. |
Issuing Date |
Subject |
|
67 |
Circular |
13/03/1999 |
Guiding the management and allocation of state budget to the 5-ha forestry plantation under the Decision No. 166/QD-TTg dated 29 July 1998 of Prime Minister |
|
|
VI. INSURANCE
|
||||
|
No. |
Legislation Type |
Document No. |
Issuing Date |
Subject |
|
68 |
Circular |
28/08/2001 |
Guiding the implementation of the Decree No. 42/2001/ND-CP dated 1 August 2001 of the Government which provides detail provisions for implementation of a number of articles of the Law on Insurance Business |
|
|
69 |
Circular |
28/08/2001 |
Guiding the implementation of the Decree No. 43/2001/ND-CP dated 1 August 2001 of the Government providing financial regulation applicable to insurance and insurance brokerage businesses |
|
|
VIII. INTERNATIONAL COOPERATION
|
||||
|
No. |
Legislation Type |
Document No. |
Issuing Date |
Subject |
|
70 |
Circular |
01/07/2003 |
Guiding the implementation of the Decree No. 78/2003/ND-CP dated 1 July 2003 of the Government on issuance of the List of Goods and Tariff of Vietnam to implement the ASEAN Common Effective Preferential Tariff scheme for the years from 2003 to 2006 |
|
|
IX. ACCOUNTING AND AUDITING
|
||||
|
No. |
Legislation Type |
Document No. |
Issuing Date |
Subject |
|
71 |
Circular |
22-TC/CĐKT |
19/03/1994 |
Guiding the implementation of Regulation on independent audit in the national economy issued along with the Decree No. 07/CP dated 29 January 1994 of the Government |
|
72 |
Circular |
60/TC/CĐKT |
01/09/1997 |
Guiding the implementation of accounting and auditing applicable to foreign invested enterprises, organizations in Vietnam |
|
73 |
Circular |
155/1998/TT-BTC |
08/12/1998 |
On amendment of and addition to the Circular 60/TC-CDKT of the Ministry of Finance dated 1 September 1997 |
|
74 |
Circular |
28/08/2000 |
Guiding the implementation of the Decree No. 49/1999/ND-CP dated 8 July 1999 of the Government on sanction to administrative violation in accounting domain |
|
|
75 |
Circular |
25/10/2000 |
Guiding the registration for conducting accounting practice |
|
|
76 |
Decision |
53/2002/QD-BTC |
23/04/2002 |
Issuing the regulation on examination and granting of certificates of auditors |
|
X. STATE TREASURY
|
||||
|
No. |
Legislation Type |
Document No. |
Issuing Date |
Subject |
|
77 |
Circular |
11/05/2000 |
Guiding the issuance of treasury bill via State Bank |
|
|
78 |
Circular |
09/06/2000 |
Guiding the issuance of government bonds via centralized securities market |
|
|
79 |
Circular |
16/06/2000 |
Guiding the implementation of several articles of Decree 01/2000/ND-CP dated 13 January 2000 of the Government promulgating regulation on issuance of government bonds |
|
|
80 |
Circular |
13/07/2000 |
Providing detail guidance on several articles regarding Government bonds guarantee and issuing agent |
|
|
XI. SECURITIES DOMAIN
|
||||
|
No. |
Legislation Type |
Document No. |
Issuing Date |
Subject |
|
81 |
Decision |
26/2000/QD-UBCKNN |
05/01/2000 |
Issuing regulation on selection of independent auditing organizations carrying out services to securities issuing and trading organizations |
Bản đồ quan hệ
Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.