Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant to Decree No. 52/2009/ND-CP dated 9/6/2009-Government's detailed rules and instructions for the implementation of some articles of the law on management and use of State property;

Pursuant to decision No. 59/2007/QD-TTg dated 7/5/2007 by the Prime Minister on the regulation of standards, norms and management mode, using vehicles in the State bodies, public business units and State-owned companies;

Pursuant to decision No. 61/2010/QĐ-TTg dated 30/9/2010 Prime Minister's amendments and supplements to some articles of the decision No. 59/2007/QD-TTg dated 7/5/2007 of the Prime Standard procedures, norms and management mode, using vehicles in State agencies , business units and public companies;

The Finance Ministry revised guide, added some content of circular No. 103/2007/TT-BTC on 29/8/2007 guidelines decision No. 59/2007/QD-TTg dated 7/5/2007 of the Prime Standard procedures, norms and management mode, using vehicles in State agencies the unit's public career, and State companies (hereinafter referred to as the circular No. 103/2007/TT-BTC) as follows: article 1. Modify paragraph 1, item 2 and item 3 of part I circular No. 103/2007/TT-BTC as follows: "1. This circular guide the cars equipped to serve according to the standards and norms prescribed for titles; stock funds mode and use the services of the car market to ensure vehicles for titles have standards; equipment management mode to use vehicles to serve in State bodies, political organisations, socio-political organizations are the State budget guarantees the balance of funding operations, business units, management of investment projects in construction of the State (hereinafter referred to as the Agency , unit, organisation) and companies by the State holds 100% of the Charter capital in accordance with the law on business.

2. Cars in the scope of this circular is to serve cars from 16 seats and specialized cars (referred to as cars) is formed from the State budget funds, native to the State budget and the capital of the company by the State holds 100% of the Charter capital (including capital , aid, gifts of individual organizations within and outside the country or be established ownership of the State under the provisions of the law).

3. for cars on 16 seats, passenger car, cars, download cases identified as specialized cars shall be equipped, administered, used according to the instructions in this circular. "

Article 2. Additional amendments section I part II of circular No. 103/2007/TT-BTC as follows: "i. instructions fitting car replacement for titles provided for in article 8, article 10 provisions attached to decision No. 59/2007/QD-TTg dated as follows: 1. The cases are being replaced including : a) cars were too time used (over 10 years) according to management mode, the wear and tear of fixed assets in the project authority, business units and public organizations have used the State budget attached to decision No. 32/2008/QD-BTC dated 29/5/2008 of the Ministry of finance that can not continue to use.

b) cars have used at least 250,000 km (for the mountainous, remote areas, Islands and regions particularly difficult region is 200,000 km) that can not continue to use.

c) cars worth left on bookkeeping under 20% of the original but is damaged and must be repaired large new safety when operating under the Agency's inspection functions of the State.

d) cars have moved things in the proper jurisdiction for the Agency, other organization units to bring higher efficiency.

Work equip cars to serve must not exceed the number of cars that the Agency, organization, unit before making the handling of cars specified in point a, b, c and d of this paragraph.

2. Fitting of alternative cars made under 2 forms: a) Get things moving cars from the agencies, organizations, other units;

b) buy new, if no cars to get things moving.

3. in case of liquidation in the form of sale, the sale amount of the vehicle after deducting reasonable related expenses receipts, vouchers as a rule are treated as follows: filed on the State budget for the administrative and management of investment projects in construction of the State; added active career development fund for the business units. "

Article 3. Guide to fitting, replacing the company's cars by State holds 100% of the Charter capital specified in article 9 regulations attached to decision No. 59/2007/QD-TTg dated as follows: 1. The titles used cars 01 shuttle from place to place in the daily work and travel; the maximum purchase price of 840 million/car include: Chairman of the Board members, the ceo of the parent company-State economic group led by the Prime Minister decided to establish or decide to shift from State-owned companies (hereinafter collectively decided to form) and equivalent titles.

2. The titles used cars business (not arranged a shuttle bus from the residence to the place of work); the maximum purchase price of 720 million/car include: a) member of the Board Member, Vice President of the parent company-State economic group led by the Prime Minister and decided to establish the equivalent titles;

b) Chairman of the Board members, a fellow board member, General Manager, Deputy General Manager of the parent company-Corporation by ministries, ministerial-level agencies, provincial people's Committee decided to set up and the equivalent titles;

c) Chairman of the Board members (company Chairman), Executive Director, the Deputy Director of the limited liability company a member due to the Prime Minister, ministries, ministerial-level agencies, provincial people's Committee decided to set up and the equivalent titles.

3. Cars serve to collectively serve the business activities of the company by the State holds 100% of the Charter capital is equipped with the maximum purchase price does not exceed 720 million vehicles, if the vehicle must purchase 2 demand not exceeding 1,040 million per car.

4. The alternative cars equipped to serve in the company by the State holds 100% of the capital is made according to the provisions of the law of property management in the enterprise and financial capability of the company by the Board member or President of the limited liability company in a Member State by the owner making the decision.

Article 4. Modify paragraph 2 section II part II of circular No. 103/2007/TT-BTC as follows: "2. investment project management in construction of key national processes; the projects of the Group A, Group B line, made from two (2) province, city or local deployment project in the remote areas, the Islands, the geographical conditions of socio-economic difficulties in the local directory of investment incentives under the provisions of the law on investment but not enough leadership titles varying coefficient leaders of the allowance as defined in clause 1 article 10 provisions attached to decision No. 59/2007/QD-TTg is also equipped with cars from the airport transfer thing to serve. The case has no airport transfer thing is buying new cars; the maximum price of 720 million per car. With respect to the area to buy a car 2 demand maximum price 1,040 million per car. The funds buy the vehicle deployed from funding activities of project management are delegated authority. "

Article 5. Modify paragraph 2 section III Part II of circular No. 103/2007/TT-BTC as follows: "3. The base budget estimates approved every year, Ministers, heads of ministerial agencies, government agencies, other agencies in the central shopping decisions, equipped with specialized cars (number, type , the price) for the Agency, the management scope units on the basis of the number of types of specialized vehicles, agreed with the Ministry of finance; Chairman of the provincial people's Committee decision to the shops, equipped with specialized cars (number, type, price) for the Agency, the management scope units on the basis of the quantity, category of vehicle use has been the people's Council approves. "

Article 6. Modify section IV part II of circular No. 103/2007/TT-BTC as follows: "IV. Guide to the purchase price of the vehicle as defined in article 1 paragraph 3 DD points decision No. 61/2009/QD-TTg dated as follows: 1. in case of need it is necessary to equip cars for titles have standards and serve to the State bodies, public business units the company, by the State holds 100% of the capital cost is higher than the price provided for in paragraph 3 article 1 of decision No. 61/2010/QĐ-TTg, the Ministers, heads of ministerial agencies, government agencies, other central agencies, the Chairman of the provincial people's Committee, Chairman of the Board of directors or President of the company review the decision; But beyond a maximum of no more than 5% compared with the price regulations.

2. in the following cases, the Minister Ministerial heads, government agencies, other agencies in the Central Government; Chairman of the provincial people's Committee decided to equip the car with a cost higher than prescribed in paragraph 3 article 1 of decision No. 61/2010/QD-TTg dated but goes beyond a maximum of not more than 15% after the unanimous opinion by the Ministry of Finance:-the case of car purchase 2 required the work of the leaders of the provisions in article 5 , Article 6 of decision No. 59/2007/QD-TTg.

-Where to buy cars in service in Foreign Affairs. "

Article 7. Terms of implementation 1. This circular is in effect from May 1, 2011.

2. During the implementation process if any obstacles, suggest the Ministry, the Central and local authorities reflect timely the Finance Ministry to study the resolution.