Circular 03/2004/TT-BTC: CIRCULAR No. 03/2004/TT-BTC of January 13, 2004 guiding the accounting in administrative and non-business units which implement the State Budget Law and apply administrative s... (Vietnam)

Circular 03/2004/TT-BTC: CIRCULAR No. 03/2004/TT-BTC of January 13, 2004 guiding the accounting in administrative and non-business units which implement the State Budget Law and apply administrative spending package regime

Published: 2004-02-12

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THE MINISTRY OF FINANCE

Number: 03/2004/TT-BTC

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

Ha Noi , January 13, 2004

CIRCULAR No
CIRCULAR No. 03/2004/TT-BTC of January 13, 2004 guiding the accounting in administrative and non-business units which implement the State Budget Law and apply administrative spending package regime

This Circular applies to all central and local State agencies as well as administrative and non-business units, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations and armed force units, which are financed by the State budget and apply the administrative and non-business accounting regime, issued together with Decision No. 999-TC/QD/CDKT of November 2, 1996 and circulars on the amendment and supplementation thereof.

Particularly, non-business units having revenues shall still conduct the accounting according to Circular No. 121/2002/TT-BTC of December 31, 2002 and regulations on the reception of State budget allocations prescribed in this Circular.

This Circular takes effect 15 days after its publication in the Official Gazette.- (Summary)


Vice Minister
(Signed)

Tran Van Ta