Advanced Search

Circular No. 142/2012/tt-Btc: Enacting The Charter Of Organization And Activity Of The Limited Liability Company A Computing Vietnam Lottery Members

Original Language Title: Thông tư 142/2012/TT-BTC: Ban hành Điều lệ tổ chức và hoạt động của Công ty trách nhiệm hữu hạn một thành viên Xổ số điện toán Việt Nam

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
FINANCE MINISTRY
Numbers: 142 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, August 22, 2012

IT ' S SMART

The Board of Organizational Charter and Operations of the LLC is a member of the Vietnam-Vietnam computing lottery.

__________________________________

Corporate Law Base November 29, 2005;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

Base of Protocol 30 /2007/NĐ-CP March 1, 2007 of the Government on the Lottery Business;

Base of Protocol 25 /2010/NĐ-CP March 19, 2010 of the Government on the transformation of the state company to a limited liability company a member and organization management company LLC a member owned by the state.

Decision base No. 1109/QĐ-TTg on 11 July 2011 by the Prime Minister approx the project of the creation of the Lottery Business Lottery Company selecting the number of Vietnamese,

Decision base 2933 /QĐ-BTC dated December 5, 2011 by the Minister of Finance for the establishment of the LLC a member of the Vietnam Computing Lottery;

At the suggestion of the Chief Financial Officer of the Bank and Financial Instituts;

The Minister of Finance issued the Executive Committee of the Organizational Charter and the LLC's LLC to a member of the Vietnam's computing number, as follows:

Chapter I

GENERAL REGULATION

What? 1. Corporate name, headquarters and legal status

1. Company LLC a member of the Vietnamese computing number is an economic organization owned by the State 100% that was established by Decision 2933 /QĐ-BTC on 05/12/2011 by the Minister of Finance.

2. Limited LLC a member of Vietnam's computing number operates under the Enterprise Law, the legal documents of the lottery business, the Company's financial management regime, and regulations at this Charter.

3. Enterprise Name:

-The full Vietnamese name: A limited liability company.

-Vietnamese-Vietnamese-based company.

-Vietnam Lottery Company.

-International acronym: VLC.

4. Headquarters: Vietnam-based company (later called the Company) is headquartered at 8 Phan Huy Huy-the completed District-The City of Hanoi.

5. The company has several branches in the provinces, the Central City. The establishment of branches led by the Chairman of the Company was based on the Company's business operating situation on the basis of the approval of the Ministry of Finance.

6. The company has a legal status under Vietnamese law, the independent economic accounting, which has its own seal, is open to Vietnamese and foreign currency accounts at the State Treasury, domestic credit organizations, foreign countries by law.

7. The Company has its own capital and assets, implementing the financial regime, accounting, audits, and statistical mode under the regulation of the law.

8. The Company ' s legal representative is the General Manager of the Company.

What? 2. Industry, Business

1. Business of the self-selected lottery product number.

Implementing the business functions of other award-based recreational games under the rule of law.

What? 3. charter capital and operating capital of the Company

1. The company ' s charter capital is 500 billion copper (five hundred billion dollars), in which:

a) original state capital: 300 billion copper for initial investment in the headquarters, facilities, engineering and capital, which caters to the business of the Company;

b) Additional capital in the process of business operations: 200 billion copper from the Development Investment Fund are extracted from post-tax profit and other legal capital sources under the rule of law.

2. The company is not reduced to the charter capital during operation. The increase in the regulatory capital is by law. When there is a change of capital, the Company must adjust the regulatory capital in the business registration certificate and publish the information according to the regulation.

3. The operating capital of the company includes: State-issued charter capital and additional in the process of business operations, loans of capital, capital, and other legal capital to carry out the mission delivered.

What? 4. Organization Structure, Department of Management and Executive

The Company's organizational structure, management and management apparatus consists of: Chairman of the Company, Control Officer, General Manager, Deputy Director-General, Chief Accounting Officer, a Department of Public Affairs and a number of branches in the provinces, the Central City of Central.

What? 5. Owner and owner owner

1. The unity government manages and organizes the implementation of the rights, the obligations of the state owner to the LLC a member owned by the State. The Ministry of Finance according to the Government's assignment of implementing the rights and obligations of the owner to the Company.

2. The Ministry of Finance delegated to the President of the Company to implement certain rights and obligations of the state owner in the Company as prescribed at Article 13 This Charter.

What? 6. Rights and obligations of the owner

The rights and obligations of the owners for the company are executed under Article 64, Article 65 and Article 66 Enterprise Law, relevant guidelines and regulations at this Charter.

What? 7. The operation of political, political-social and political organizations

1. The Communist Party of Vietnam in the Company operates under the Constitution, the law of the Socialist Republic of Vietnam and the provisions of the Communist Party of Vietnam.

2. Trade unions and other social political organizations in the Company operate under the Constitution, the law of the State and the provisions of that organization.

Chapter II

TASKS, POWERS AND OBLIGATIONS

What? 8. Active duty

Reception, management and use are effective, preserving and developing state capital.

The practice of releasing digital lottery products selects the number of payments on the country in order to meet the entertainment needs of the people in accordance with the rules of the law and ensure the maintenance of security, order and social safety.

The organization distributs lottery tickets through electronic devices, telecommunications, and the Internet guarantees safety, security, stability, transparency, objective and honesty.

The organization operates business in the right strategy, long-term planning, the neutral holder approved by the owner.

Implementing the business obligations to the state budget and budget revenues from the computing lottery business leaves 100% to the localities to use for the goals to enhance the development of health, education, security and social welfare. according to the provisions of the State Budget Law and the guidelines of the Ministry of Finance.

What? 9. Power of the Company

1. The Company ' s jurisdiction over capital and property:

a) Occupation, use of the Company 's capital to business and implement other legal activities which include the establishment, use and management of the Company' s funds under the rule of law and in accordance with the specialty of the industry, the main business sector;

b) Management and use of assets, other resources are delivered by the State to business in the principle of effective, conservation and capital development;

c) Permission to mobilize under the provisions of the law to serve for business activity. The raising of capital to business is done under the principle of self-loan, self-responsibility, self-responsibility, ensuring efficient use of capital and not to alter the ownership form of the Company.

2. The Power of the Company in Business:

a), in a business organization, organizes the management of the management apparatus and ensure that the business is effective. The company is allowed to choose a business partnership pursuits to the rule of law to organize business effectively under the principle of not changing the form of the Company ' s ownership. Business partnering partner is selected after the approval of the Ministry of Finance;

b) Business action of lottery types of self-selecting lottery products across the country according to the rule of law;

c) The organization organizes lottery ticket distribution self-selecting the number of computing through electronic devices, telecommunications, Internet according to a business plan approved by the Ministry of Finance and developed a distribution network through the selection of organizations, individuals and others. As a result of the law of the lottery business;

d) Build, enact and apply standards, processes, economic norms-engineering, labor levels, wage and other costs on the basis of ensuring business efficiency and in accordance with the rule of law;

Elector, signing of labor contract; layout, use, training, reward, discipline, termination of labor contract; selection of paid form, reward for workers on the basis of productive efficiency, business, and regulation of labor law;

e) Join, in cooperation with the Association for International Lottery and Regional Lottery;

g) Research and proposals with the state governing body have the authority to amend, enact mechanisms, policies related to the lottery business that selects the number of computing self;

h) Other rights under the regulation at the Enterprise Law and other law-rule texts.

What? 10. Company obligations

1. The obligation to capital and property:

a) To receive, manage, and use capital, resources, land and other resources delivered by the state to business and carry out the mandate taken by the State to the principle of effective, conservation, state capital development; accountable to the laws of harm. the Company's resources and assets;

b) Perform other obligations specified at the Company ' s financial management regulation and other regulation of the law.

Business obligations:

a) The true business, the profession has been allowed in the established Decision and Charter of the Company to ensure the quality of service provided by the Company;

b) Compliance state regulations on the lottery business, ensure the principle of transparency, objective, honesty, protection of the rights and interests of the parties;

c) Secure the facilities, the engineering of catering to the automatic lottery business that selects the number of safe, stable and accurate computing power numbers, responsible for career operations at the headquarters, the registered branch pursuant to the rule of law;

d) The lottery business organization self-selecting the number of charged computing charged with society including tight control, counseling, customer support playing the lottery in accordance with the right and limit permitted by law;

It fulfills the obligation to pay taxes and receivable state budgets by law and make the deduction of personal income tax on individuals whose income is required by law;

e) Perform the obligations to the worker by the regulation of the Labor Code and other provisions of the law;

g) The organization of management, control and operations in order to effectively use capital and resources are delivered by the State of the State and other resources in the operation of the Company;

h) subject to the oversight, examination of the owner, the owner of the owner, the relevant state governing bodies; adhering to the regulations on the inspection, the examination of the financial authorities and of the state authorities under the rule of law;

i) Perform the financial regime, statistical reporting, accounting, audit, financial public affairs, financial obligations under the rule of law;

l) Perform other obligations in business under the rule of law.

Chapter III

ORGANIZATIONAL STRUCTURE, MANAGEMENT AND MANAGEMENT

What? 11. The Company ' s management and management structure

1. The Company ' s management and executive structure includes:

a) Chairman of the Company;

b) General Manager, Deputy Director General, Chief Accounting Officer and the Ministry of Machine Help;

c) Control.

d) The branches in some provinces, the central city of the Central Province.

2. The Company ' s governing structure, the Executive of the Company, can be changed to fit the business requirements in the course of operation. The company must report the Ministry of Finance to proceed with the amendment, which adds the Charter when changes to the management organization structure, which govern the regulation at 1 Article.

Item 1

CHAIRMAN OF THE COMPANY

What? 12. The function of the Company President

1. The president of the Company is a representative who is the owner of the organization that performs several rights and obligations of the Company owner.

2. The chairman of the Company is accountable to the law and the Minister of Finance for the implementation of the rights and tasks assigned to the provisions of the Enterprise Law, the relevant law and this Charter.

What? 13. The mandate, the powers of the President of the Company

1. Take, manage, and use effective capital, property, and other resources provided by the State for the Company.

2. The organization builds and decides the development strategy, long-term, medium and annual plans of the Company.

3. Decision on the solution of market development, service products; investment projects, basic construction and information technology, purchasing contracts, sales, loans, loans, liquoration, property concessions and other contracts whose value does not exceed the decision jurisdiction in accordance with the following: the rules of the law.

4. The decision to invest new, reorganization, dissolution of the Company ' s affiliates after being approved by the Minister of Finance.

5. Decision of capital mobiles to serve as a valuable business does not exceed the decision-making authority under the rules of the existing law.

6. Decision organizational structure, business organization methodology, corporate internal management, compaction of the regulatory apparatus under the rule of law and the Charter of the Company.

7. Decision on appointment, dismissal, replacement, contract signing, contract termination, discipline, commendation for Deputy Director General, Chief Accounting at the recommendation of the Director General of the Company.

8. Check, monitor the Director General in the implementation of his rights and duties.

9. Through the annual financial report; the method of using a profit after the completion of the tax obligation and other financial obligations of the Company; the method of handling the losses in the business process (if any); implementation of the public publication of the reports. It's the rules of the law.

10. Approve the operational plan of the Controller, review the results of the control results report and report the Company ' s financial decision appraisal report by the Control Officer.

11. Ask the Director General to report and implement the handling measures in the event that the Company ' s operational detection case shows signs of violation of the law or contrary to this Article.

12. The organization makes decisions by the owner of the Company.

13. The report owns the results and the business of the Company ' s business.

14. Decision matters after being approved by the Company ' s owner or approx:

a) Goal decision, development strategy, long-term, long-term business plan, the Company 's annual, the regulation, addition of the Company' s main business profession;

b) Appropriing investment projects, construction; contract buying, selling, borrowing, lending, liquoration, property concessions and other contracts on the stipulation at paragraph 3 and paragraph 5;

c) Decided capital investment to form the regulatory capital and regulate the Company charter capital;

d) Appropriing the use of profit after the completion of the tax obligation and other financial obligations of the Company as defined by the law;

Payroll, payroll, reward rules for the President of the Company, General Manager, Deputy Director General, Chief Accounting Officer and Controller;

e) Decision the structure of the Company ' s apparatus; the number of Deputy Director-General;

g) Other matters under the jurisdiction of the owner in accordance with the rule of law but have not yet been authorized by the owner.

15. Make a devolve to the General Manager to decide on the relevant jurisdiction under the rule of law.

16. Other rights and duties according to the assignment of the owner and the regulation of the law are involved.

What? 14. Appointment, dismissal, how the Chairman of the Company.

1. The appointment, dismissal, the way the President of the Company is regulated by the Minister of Finance. The Company's chairman is in charge of the company, not the title of Director General of the Company. The term of the President of the Company maximum is no more than 05 (five) years and may be reappointed or replaced.

2. Standards and conditions of appointing the Company Chair:

a) being a citizen of the people of Vietnam, who lives in Vietnam, full of power of the people;

b) There is managability and business capacity, has a higher level of higher education; holds a policy on the field of lottery and having at least three years of management, run in the financial sector, the lottery;

c) There is health, good moral, honest, pure, understanding, and conscious of the law;

d) Non-subject is prohibited from ensuring the position of corporate executive management under regulation at the Enterprise Law;

No wife, husband, father, father, foster father, mother, foster mother, child, child, brother, sister, brother, sister to the rank of Director General, Chief Accounting Officer, Treasurer, Treasurer at the Company;

e) Not the relevant person (wife, husband, father, foster father, mother, foster mother, child, child, brother, sister, sister) of the competent person to appoint Chairman of the Company;

g) Other conditions under the rule of law (if any).

3. The President of the Company is dismissed, replaced in the following cases:

a) When the company does not complete the tasks or direct the plan due to the owner of the transaction without the process of the objective cause for the owner to accept;

b) A violation of the law to the point of being prosecuted, condemned by the court by sentence or decision has been in the law of law;

c) There is not sufficient health, capacity, credibility to complete the mission delivered;

d) to be lost or restricted to the power of the civil service;

) Do not comply with the decisions of the owner;

e) Not to be honest in terms of duty, jurisdiction or taking advantage of office, powers to benefit themselves or to others; the report does not carry out the financial situation of the Company;

g) Please resign and be granted the authority to accept written approval in accordance with the rule of law;

h) When you have a decision to move or to take another job;

i) retirement;

l) Other cases by the decision of the owner in accordance with the rule of law.

4. Process, procedure of appointment, dismissal, replacement, commendation, discipline the President of the Company based on the current regulation of the law is relevant.

Item 2

CONTROL PILLS

What? 15. Control.

The controller has zero (three) members in charge appointed by the Secretary of the Treasury, which has 1 (a) controlling the general in charge to plan the work, the assignment, co-ordination of the work of the controls. Yes, The term of maximum control is not more than 03 (three) years and may be reappointed.

The administrator is accountable to the law and the Minister of Finance for the implementation of its rights and obligations.

The control officer has the following task:

a) Check out the legitimacy, honesty, caution of the President of the Company and the Director General when the organization exercises the rights and obligations of the owners in the management of the Company ' s business affairs and in accounting, statistics and reports of the Company. Ty.

When the Director-General, Deputy Director General, the Chief Executive Officer, the Company's Charter for the Company, signs of a violation of the law, you must report it to the President of the Company to ask the breach to end and rectify the consequences. The case found that the breach was severe, and it was reported that the Minister of Finance was to report;

b) The appraisal of financial statements, business situation reports, management assessment reports, appraisal reports and other reports before the Company ' s Chairman and the Ministry of Finance;

c) The representation represents the owner of the revised, complementary, structural restructuring of the management organization, operating the operation of the Company;

d) Other tasks according to the assignment of the owner of the Company or authorized persons.

3. The administrator has the right to ask for the provision of information, access to the profile, document on management and operating work at the headquarters or branch of the Company. The Chairman of the Company, General Manager and other management officers are obliged to provide full, timely information on the implementation of the ownership of the owner, of the Company's management, executive, and business activities at the request of the Controller.

4. The control officer must have all the standards and conditions under regulation at the Enterprise Law and the provisions of the relevant law and not the relevant person (wife, husband, father, foster father, mother, foster mother, child, child, brother, sister, sister) of the person. It's a direct authority to appoint.

5. Process, procedure of appointment, dismissal, commendation, discipline of the Control of the Base at the current regulation of the relevant law.

Section 3

GENERAL MANAGER

What? 16. General Manager

1. The general manager is a representative under the Company ' s law.

2. The General Manager directly operates the day-to-day operations of the Company under the objectives, plans in accordance with the Company ' s Charter and the decisions of the Company Chair; accountable to the Chairman of the Company, the Minister of Finance for the implementation of the rights and services. the mission is delivered by the provisions of the Enterprise Law, the relevant law and this Charter.

What? 17. Appointment, dismissal, replacement, lease of lease, termination of lease, commendation, discipline of General Manager

1. The general manager appointed by the Minister of Finance, dismissal, replaced on the basis of the Company ' s recommendation. The Minister of Finance decides the commendation, discipline to the General Manager on the basis of the Company's President's recommendation. The term of the General Director for the maximum is no more than 05 (five) years and may be reappointed or replaced.

2. The director general is dismissed, replaced before the deadline in the following cases:

a) Do not complete the tasks or the instructions issued by the President of the Company without the solution of the correct cause or not accepted by the Ministry of Finance after it has been reported; violated multiple times and has a decision system of the Company President, Charter Charter. of the Company;

b) Not to be honest in implementing the powers or abuse of status, powers to gain for yourself or for others; the report does not carry out the financial situation of the Company;

c) Lost or restricted to civil conduct;

d) Violation of law to the point of being prosecuted, condemned by the Court by sentence or decision that has been in the law of law;

) voluntarily resigned and granted the authority to accept written consent in accordance with the law of the law;

e) When it is decided to move, retire or be deployed otherwise;

) Do not guarantee your health to take care of your work.

3. Process, procedure of appointment, dismissal, replacement, commendation, discipline of the Director General of the base on the current regulation of the relevant law.

What? 18. General Manager Standards and conditions

The person appointed as the General Manager of the Company must meet the following standards and conditions:

1. There is a full degree of civil and non-subject behavioral competence prohibited from corporate governance under the provisions of the Enterprise Law.

2. There is business competability and organizational management organization; there is a higher level of higher education; there is expertise and at least three years of management participation experience, run in the field of finance.

3. Not the relevant person (wife, husband, father, foster father, mother, foster mother, child, adoption, brother, sister, sister) of the President of the Company and not the relevant person of the person with the authority directly appointing the General Manager.

4. There is health, good moral, honest, pure; understanding and intent to accept law.

5. Other conditions under the rule of law.

What? 19. General Manager

1. Build and propose strategic, long-term planning, medium-term, and annual plans, the Company ' s investment methodology to report the Company President; the organization performs this plan after being approved by the authorities.

2. Build and regulate the function, mission of the branch and the specialized rooms; drafting, the revised petition, the addition and the sign of the internal management rules and other regulations concerning the operation of the Company after the Company ' s Chairman of the Information Company. Over.

3. is responsible to the President of the Company, the Minister of Finance for the management and use of capital, property and other resources of the Company within the scope of the jurisdiction delivered.

4. Decision matters concerning the day-to-day business activities of the Company; the organization implementing the decision of the President of the Company.

5. A periodic or groundbreaking report with the Company Chairman on the Company ' s Business Activity results; petition for the use of profit or loss processing in the business; the annual decision-making report; implementation of the public publication of the financial reports. according to the rule of law.

6. Building a personnel plan, wage regime, reward, standards, cadres on cadres, training planning by the Company Chairman of the Company Approaches and Organizational Implementation; appointment, dismissal, replacement, recruitment, contract signing, contract termination, commendation reward, discipline to management titles, workers in the Company minus titles under the jurisdiction of the President of the Company, owner of the Company.

7. Decide in the payroll of pay, remunation, reward rules for labourers and management officers except for the titles appointed by the Company 's owners and perform pay, fetishy, bonuses for labourers and management officers on the basis of the law' s regulation. The law of the wage mechanism for the LLC is a member.

8. Do other rights and duties according to the regulation of the law, the decision of the President of the Company, or other rights prescribed at the labor contract that the General Manager signs with the President of the Company.

What? 20. Relations between the General Manager and President of the Company, Owner in management, run the Company.

1. When the organization makes decisions by the President of the Company, if the problem is found to be not beneficial to the Company, the Director General must report immediately to the President of the Company to review the decision revisions. The chairman of the Company must consider the Director General's offer. When the President of the Company did not revise the resolution, the Director General would still have to implement but have the right to secure the opinion and petition to the Minister of Finance.

2. In the 15 (fifteen) days of work, since the end of the month, the quarter and the year, the Director General must report in writing on the situation of the past business activity and the implementation of the Company's next term for the Company's President.

3. During the period of 05 (year) day of work, since the decision date, the Chairman of the Company must submit a written report on the Company Chair's decision on the issues that must be required by the company owner to accept the regulation at this Charter.

4. During the 15 (fifteen) days of work, since the date received the Report of the Company President and the approval petitions of the President of the Company stipulated at paragraph 3 Article 20 This Article, the owner must make a decision by writing approx or answer. The company.

5. The president of the Company has the right to attend the conference meetings, the meetings preparing the Company ' s Chair projects chaired by the General Manager. The chairman of the Council of the Reserve has the right to issue an opinion statement but has no right to conclude the meeting.

6. The case of a meeting chaired by the President of the Company to review the decision on matters of the jurisdiction of the President of the Company, the General Director of the Session has the right to give a speech contribution but does not have the right to conclude the meeting.

Section 4

DEPUTY GENERAL MANAGER, CHIEF ACCOUNTANT, THE WORK MACHINE, THE BRANCH

What? 21. Deputy General Manager, Chief Accounting Officer of the Company

1. The Vice-General Manager and Accountant appointed by the President of the Company, dismissed, replaced at the recommendation of the General Manager and after being approved by the Treasury Department.

2. The Deputy General Manager has a mandate to help the General Manager in the running of the Company, implement the duties and powers held by the Director General in accordance with this Charter, which is responsible to the Director General and before the law on duty and authority. Give me

3. Chief Accounting

a) The organizational accountant performs the accounting, statistical work of the Company; helps the Director General to oversee the financial oversight at the Company under the law on finance, accounting; responsibility to the Director General, before the Company President and before the law on the practice. the mission, the authority to be assigned or authorized; the implementation of other functions and duties is regulated under the Law of Accountability and the existing regulations of the relevant law;

b) The chief accountant must meet the requirements for the standards and conditions of regulation in the Accounting Law and the existing regulations of the relevant legislation.

4. Deputy Director General, Chief Accounting is appointed with a maximum duration of 05 (year) year and may be reappointed. The procedure, appointment procedure, reappointment, dismissal, replacement, reward, discipline of Deputy General Manager and Chief Accounting based on the existing regulations of relevant legislation.

What? 22. Company ' s Help Department

1. The Ministry of Machine helps with the inclusion of specialized rooms, a staff of staff functions, helps the President of the Company, the Director General, the Vice-General Manager in Management, which operates the Company as well as in the implementation of the functions, duties, the powers of the Company.

2. Function, mandate, powers of the machine to help the General Manager decide after being approved by the President of the Company. During the operation, the Director-General may recommend Chairman of the Company to review, decide to adjust the functionality, the task of the machine to help and compile the cadres to conform to the Company's operational requirements.

3. The director general decides to appoint, dismissal of the leadership functions of the machine that helps after being approved by the President of the Company.

What? 23. The Company ' s Branch

1. The Company 's affiliates are dependent accounting units, held in accordance with business needs, in line with the scale and demand of management, the Company' s operations, led by the Company ' s Chairman decided to form at the recommendation of the General Manager and after being appointed by the Ministry of Finance. It's the deal. Each branch has its Director, the Deputy Director and the department of professional affairs. The Director General appointed the Director, Deputy Director of the branches after being approved by the President of the Company.

2. The organization of the organization, the operation of the branch appointed by the Director General of the Company after being approved by the President of the Company.

Chapter IV

FINANCIAL MECHANISMS-ACCOUNTING

What? 24. Financial Mechans-The Company ' s Accounting

1. The Company performs its financial regulation and accounting regime under the rule of law and the direction of the Ministry of Finance.

2. The wage regime and other benefits of the Chairman of the Company, General Manager, Deputy General Manager, Chief Accounting Officer, Controller and Worker at the Company implemented under the provisions of the relevant legislation, the guidance of the Ministry of Labor-Trade and Social Affairs. And the Ministry of Finance.

3. The Company ' s fiscal year begins on January 1 every year (in calendar year) and ends at the end of December 31 of the same year. The first fiscal year was calculated from the day the Company was issued a business registration certificate and ended on the end of December 31 of that year.

What? 25. Make obligations with state budget

1. The company must implement tax obligations under the provisions of the tax legislation and submit financial receivties with the State Budget under the provisions of the tax legislation and the relevant law regulations.

2. Source of budgetary revenues from business raffle business is allocated based on the actual revenue that arise on the site leaving 100% for local use for the goals of enhancing health development, education, security, and social welfare in accordance with the rules. The State Budget Act and the Ministry of Finance guidelines.

Chapter V.

LABOURERS

What? 26. The management of the worker ' s management

1. Workers participate in the management of the Company through the following forms and organizations:

a) The plenum of the General Assembly or the General Assembly of the Workers ' Workers of the Company;

b) Organization of the Company;

c) Ban the People.

2. The labourers exercise the right to oversee, petition, complaint, denounce by the rule of law.

What? 27. Content in the management of the worker

Workers have the right to participate in the discussion, which suggests before granting the authority to decide the following problems:

The direction, the planning mission, the business development measure, rearranging the Company ' s apparatus.

The rules of the Company are directly related to the rights and obligations of the worker.

Labour protection measures, improved working conditions, physical and mental life, environmental hygiene, training and retraining of the Company ' s workers.

Voting for the company's key titles.

Through the plenum of the General Assembly or the congress of public officials and the organization of the union, the labourers have the right to discuss and vote to decide the following issues:

Content or modification, the addition of collective labor agreement content to represent the collective worker signed with the Director General;

The statute of use of welfare funds, commendation and planning indicators of the Company are directly related to the rights and obligations of the workers in accordance with the regulation of the State;

Assessment of the operational results and the operational program of the People ' s Inspecer Board;

The People's Department of Inspects.

Chapter VI

REORGANIZATION, DISSOLUTION AND BANKRUPTCY.

What? 28. Company reorganization

1. The reorganization of the Company was decided by the Minister of Finance after being approved by the Prime Minister.

2. The case of reorganization of the Company leads to a change in the legal form, industry, business, charter, which the Company must manually register or subscribe to the business registry.

3. The procedure, the procedure that reorganizes the Company performs in accordance with the provisions of the law.

What? 29. Dissolving Company bankruptcy

1. The company is dissolved by the decision of the Owner after being approved by the Prime Minister.

2. The procedure, the body of dissolution of the Company performed by the rule of law.

3. The settlement of bankruptcy on the Company is carried out in accordance with the law of bankruptcy law.

Chapter VII.

EXECUTION CLAUSE

What? 30.

This announcement came into effect on 6 October 2012.

What? 31. The unstated problems in the

The unstated issues in this Charter are implemented by the regulation of the existing law.

The amendment, the addition of the contents of this Charter by the Ministry of Finance, decided ./.

KT. MINISTER.
Chief.

(signed)

Chen Xuân