Circular 09/2015/tt-Btc: Guide To Financial Transactions Of Business Under The Provisions Of Article 6 Of Decree 222/2013/nd-Cp Dated 31/12/2013 Of The Government On The Payment In Cash

Original Language Title: Thông tư 09/2015/TT-BTC: Hướng dẫn giao dịch tài chính của doanh nghiệp theo quy định tại Điều 6 nghị định số 222/2013/NĐ-CP ngày 31/12/2013 của Chính phủ về thanh toán bằng tiền mặt

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Circulars to financial transactions of business under the provisions of article 6 of Decree 222/2013/ND-CP dated 31/12/2013 the Government paid in cash _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 215/2013/NĐ-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 222/2013/ND-CP dated 31/12/2013 of the Government on the payment in cash;
According to the proposal of the Director General corporate finance, the Minister of Finance issued circulars to financial transactions of business under the provisions of article 6 of Decree 222/2013/ND-CP of the Government, article 1. Scope this circular instructions of payment business in capital contribution transactions and the sale, transfer of shares in other businesses; and the form of payment of the business of credit institutions are not in a relationship loan, loans and repay the loan each other on the territory of Vietnam.
Article 2. The object to apply the business and organization of relevant in relation to transactions specified in article 1 of this circular.
Article 3. Payment in the form of capital contribution and purchasing transactions, transfer shares into other business 1. Enterprises do not use cash (banknotes, coins issued by the Bank) to pay when making capital contribution transactions and the sale, transfer of shares in other businesses.
2. When making capital contribution trading and the sale, transfer of shares in other business, the business using the following form: a) payment by check;
b) payment by payment-transfer the money;
c) payment forms do not use other suitable cash under current rules.
3. Business when raising capital and transaction of buying and selling, transfer shares into other businesses by Fortune (not money) made under the provisions of the law on business.
Article 4. Payment of loan transactions, loans and repay the loan each other between businesses are not credit institutions 1. Businesses that are not credit institutions (as the business is not established, organized and operating under the provisions of the law on credit institutions) in carrying out the transaction of loan, loans and repay the loan each other using the payment method set forth in paragraph 2 of article 3 of this circular.
2. Businesses that are not credit institutions when making loan transactions, loans and repay the loan each other by assets (not money), except for the debt, the transfer of debt obligations made under the provisions of the law on business.
Article 5. Implementation 1. This circular has effect from the date March 17, 2015.
2. Enterprise with violations when doing financial transactions specified in this circular will be dealt with according to the provisions of the current law.
3. in the implementation process if problems arise the proposal reflects on the Finance Ministry to consider and resolve.