GOVERNMENT DECREE detailing implementation of some articles of the law on GOVERNMENT insurance business pursuant to the law on Government Organization, 30 September 1992;
Pursuant to the law on insurance business 9 December 2000;
According to the recommendation of the Minister of finance DECREE: chapter I GENERAL PROVISIONS article 1. Scope 1. This Decree detailing implementation of some articles of the law on insurance business.
2. This Decree shall apply to the insurance business, reinsurance operations, active insurance brokers and insurance agents by activity insurance business, business insurance brokers, insurance agents make.
3. This Decree shall not apply to social insurance, health insurance, deposit insurance and other insurance types due to non-performing State business.
Article 2. The State's policy with regard to the insurance program serving the development of agriculture, forestry, fishery 1. The State had mechanisms, financial policy support for organizations and individuals to join insurance;
2. technical assistance for State enterprises covered in the research, development of insurance products; create conditions for the insurer is established; expand the content, scope, areas of activity;
3. The State has other preferential policies in accordance with the law.
Article 3. The State's policy for State insurance business 1. The State guaranteed enough capital for the business activity;
2. the State invest resources to implement the insurance profession serving the target program socio-economic development;
3. The State has other preferential policies in accordance with the law.
Article 4. The principle of insurance 1. Organization, individual insurance needs only be insured in the insurance business operations in Vietnam.
2. organizations and individuals have insurance needs can participate in insurance in the insurance business is not based in Vietnam in the following cases: a) The insurers operating in Vietnam have not provided the type of insurance product that organizations and individuals wishing to participate in insurance;
b) according to the provisions of the international treaties that the Government of Vietnam has signed or joined.
3. the insurance contract is between the Organization, the individual insurance business with Vietnam does not have headquarters in Vietnam left with the provisions in paragraph 2 of this Article are considered void.
Article 5. Insurance product 1. The base type of the insurance business prescribed in article 7, the insurance business law, the Finance Ministry announced a detailed list of the products covered.
2. The insurer is only the type of business insurance products specified in the license and operation, according to the rules, terms, the premiums that insurers have registered with the Ministry of finance or the Ministry of finance approved, issued.
Article 6. Compulsory insurance 1. Business insurance is compulsory insurance business not to be refused the sale of compulsory insurance.
2. organizations and individuals subject to compulsory insurance are obliged to participate in compulsory insurance.
 
Chapter I the INSURER 1. ESTABLISHMENT and OPERATION of the BUSINESS of INSURANCE article 7. Licensing fees for establishment and operation of the insurer the insurer was granted a license to establish and operate licensing fees for establishment and operation; the level of the fee for each license is 0.1% of the capital.
Article 8. The procedure before the insurer opening works 1. Within a period of 12 months from the date of being granted a license to establish and operate, the insurer must complete the necessary procedures in accordance with the law to inaugurate activities. If this time limit that the insurer does not start acting then revoked the license.
2. within 30 days from the date of being granted a license to establish and operate, the insurer to post daily newspaper of Central and local newspapers where businesses headquartered in 5 consecutive numbers on the contents are mainly as follows: a) the name, address of Head Office , branch, Representative Office of the insurer;
b) the content, scope and duration of the activity;
c) capital Level and capital has contributed;
d) them, the name of the legal representative of the enterprise;
DD) license number and license date of establishment and operation;
e) allowed insurance products business.
Article 9. Send the notice, revoke, amend, supplement the license to establish and operate in the case of the Ministry of Finance issued, revoked the license to establish and operate, approval for the insurer to change one of the content specified in paragraph 1 to article 69 the insurance business law, the Ministry of Finance reported immediately in writing accompanied by a copy of the license to establish and operate the decision to revoke the license to establish and operate, or decide to approve the amendments, additional license and operate the business registration agency for the province level where the business headquarters, branches and representative offices.
Article 10. Form of organisation of activity of the insurer the insurer was organized and operated under the following forms: 1. for State Insurance Corporation: a) the Office of the Head Office of the Corporation;
b) Office of the headquarters of the unit members;
c) representative office.
2. for other State insurance business, the insurance company and the insurance business to foreign investment: a) the Office of the Head Office of the company;
b) branch;
c) representative office.
3. The opening of a branch, Representative Office of Vietnam insurance business abroad must be approved by the Ministry of finance and in accordance with the provisions of the relevant laws.
Article 11. The branch of the insurer 1. A branch of an insurer is the insurer's dependencies, operating under the provisions of this Decree and set forth in the Charter of the insurer. The insurer is responsible for all activities of the branch.
2. The insurer is to open a branch outside the central cities, where corporate headquarters to implement the content of the activity specified in the licence to establish and operate.
3. Application for opening the branch include: a) the application to open a branch;
b) report reviews the situation of business activities in the previous financial year;
c) report investigating the needs of insurance where the insurer asking for permission to open a branch;
d) the business plan of the branch in the next 3 years, which stated the contents, scope of activity, the expected insurance products business; expected organizational, personnel; location of the branch;
DD) biographies, qualifications, certification of the Executive branch.
4. within 30 days from the date of the application, the Ministry of finance to answer in writing on the approve or refuse to approve. In case of refusal of approval, the Finance Ministry must have text explaining the reason.
Article 12. Representative Office of the insurer 1. A representative office is the dependence of the insurer, not operations.
2. The insurer is to open a representative office in addition to the central cities, where corporate headquarters, branch.
3. Application for opening a representative office include: a) the application for opening of representative office;
b the award document) on the need to open a representative office; Active content; location place the representative office;
c) biographies, qualifications, certification of the head office.

4. within 30 days from the date of the application, the Ministry of finance to answer in writing on the approve or refuse to approve. In case of refusal of approval, the Finance Ministry must have text explaining the reason.
Article 13. Change the content, scope and duration of the activity 1. In case the insurer wanted to change the content, scope, duration of the activity specified in the licence to establish and operate, the insurer must have single suggested additional license, send the Ministry of finance.
2. in case the insurer wants to expand the content, the range of activities specified in the license to establish and operate, the insurer must include rules, terms, costs of insurance products expected to deploy; the business plan, which stated client needs; market forecasts; expected business results; technical infrastructure.
3. within 30 days from the date of the modification form, additional licenses for establishment and operation of insurance business, the Finance Ministry must reply to the insurer regarding the approval or denial of approval. In case of refusal of approval, the Finance Ministry must have text explaining the reason.
4. In the case of the Ministry of finance for approval of a change in the business of content according to the provisions of article 69 of the law on insurance business, insurers have to make post report as prescribed in clause 2 article 8 of this Decree on the approved content.
Article 14. Chairman of the Board, the Director-General (Executive Director) 1. Chairman of the Management Board of an insurer must be reputable, professional ethics and experience of insurance business activities.
2. the Director-General (Director) of the insurer must be reputable, professional ethics, have business management practices or manage state for at least 3 years insurance and must often stay in Vietnam in the current time.
3. The appointment, change of Chairman of the Board, General Director (Manager) of the insurer must have the approval of the Ministry of finance, except the Chairman of the Board, Director General of the insurance business of State Government appointed by the Prime Minister.
4. within 30 days from the date of receiving the written recommendation of the insurer, the Finance Ministry must reply to the insurer regarding the approval or denial of approval. In case of refusal of approval, the Finance Ministry must have text explaining the reason.
Section 2 EXPLOITATION of INSURANCE article 15. Insurance sales 1. The insurer was touted customer insured according to the content, the range of activities specified in the license and operation. The touted insured customer are done directly with clients or through their representatives.
2. The insurer is not forcing the Organization, individuals purchase insurance in any form.
Article 16. Selling insurance through insurance agents, insurance brokers 1. The insurer can authorize insurance agents sell insurance products.
2. the insurance brokerage business guide, counsel for clients involved in insurance at the request of the customer.
3. Business insurance brokers, insurance agents are obliged to: a) explaining the truthful information on insurance products to insurance party understand the intended purchase of insurance products;
b) not to disclose, provide information to do damage to the rights, legitimate interests of insured parties.
4. Business insurance brokers, insurance agents are not to impact the buyer provided misleading or insurance does not provide the information necessary for the insurer.
Article 17. Coverage through the tender form 1. The purchase, insurance sales can be done through the bidding form.
2. The tender must follow the following rules: a) ensure publicity, calling conditions are applicable to all insurers to participate in the bidding;
b) profile to join the insurer must specify the conditions of insurance, period of insurance, the insurance rules, insurance premiums and other regulations at the request of the document call for bids;
c) grounds for considering the tender tender documentation, premium price and the related service.
3. tender procedures are performed in accordance with the law.
Article 18. Rules, terms, premiums 1. The Ministry of Finance issued the rules, terms, insurance premiums, minimum insurance amount for each type of insurance required.
2. for products of life insurance, health insurance and personal accident insurance, the insurer must comply with the rules, terms, insurance fees are approved by the Ministry of finance.
3. for other insurance products, insurance business must register with the Ministry of finance rules, terms, the premiums before the application under the guidance of the Ministry of finance.
4. In case the insurance business insurance contracts do not follow the rules, terms, fees were the Ministry of Finance issued, adopted, or have registered with the Ministry of finance, the insurer must compensate the damages incurred to the buyer and the buyer filed no liability insurance premiums.
Article 19. Procedure for approval of insurance product 1. For this type of insurance products by the Ministry of finance approves the rules, terms, fees prescribed in clause 2 Article 17 of this Decree, the insurer must have text suggested the Finance Ministry accompanied by the following documents: a) rules, terms, fees, Insurance Commission of insurance products expected to deploy;
b) formulas, methods and explain the basis of charging, backup of business insurance products expected to deploy.
2. within 30 days from the date of the application, the Ministry of finance to answer in writing the approval or denial of approval. In case of refusal of approval, the Finance Ministry must have text explaining the reason.
Article 20. Insurance rose 1. The insurer only pays commissions from the insurance premiums fact obtained under Commission rate insurance due to the Ministry of finance regulations for each of the insurance business.
2. for Insurance Commission beneficiaries include: a) insurance business;
b) insurance agents.
3. no Commission is paid a premium for the following objects: a) the Organization, individuals are not allowed to operate insurance agent, insurance broker activity in Vietnam;
b) Organization, the direct individual purchase of insurance, except insurance agent to buy life insurance for yourself;
c) officers, employees of insurance companies.
Item 3 article 21 REINSURANCE ACTIVITIES. Re-insurance business insurance can re insurance for other insurance businesses by effective methods and to ensure accountability for the party was committed to buying insurance.
Article 22. Obligatory reinsurance 1. In case of re-insurance for overseas insurance business, the insurance business is reinsurance in proportion of 20% the responsibility of the contract of insurance has been assigned to national reinsurance company of Vietnam. The reduction in the rate of compulsory reinsurance consistent with international treaties to which Vietnam has signed or joined.
2. Rights and obligations of the company Vietnam national reinsurance for risks related to each contract receiving compulsory reinsurance will begin and end with the original insurance contract of the insurance business.
3. The Ministry of finance Professional category regulations re insurance, compulsory reinsurance commissions.

Article 23. Reinsurance insurer may transfer a part of responsibility got coverage for one or more other insurance businesses but not to cede the entire liability insurance got in a contract of insurance for other insurance business to reinsurance brokerage Commission.
Article 24. Get business insurance re-insurance can get re-liability insurance that other insurance business insurance. Upon re-insurance, the insurer must assess the risks to ensure consistent with the financial ability of the enterprise.
Item 4 ACTIVITIES of OTHER INSURANCE BUSINESS article 25. Precautions, limiting the losses of 1. An insurer may adopt precautionary measures to ensure the safety of subjects covered when the consent of the insured party or the competent State bodies.
2. precautionary measures, restrict the losses including: a) organizing advocacy, education;
b) funding, support means, materialism to limit risk;
c) support building the works aim to prevent, mitigate the risk level for the subjects covered.
3. The insurer is a real premium on rate currency according to the regulations of the Ministry of finance to implement precautionary measures, limiting losses.
Article 26. Move 1. The move made under the provisions of article 48, the insurance business law. Examiners responsible for the results of his assessment.
2. The assessment of the loss to insure honest, objective, scientific, timely, accurate.
3. the results of the assessment of losses should be reflected in the minutes of the examiner.
Article 27. The transfer of the insurance contract 1. The transfer of the insurance contract is made under the provisions of articles 74, 75 and 76, the insurance business law.
2. In case of transfer of the whole of an insurance contract or some insurance business, insurers must have text suggested the Finance Ministry revised, additional license and operation.
 
Chapter III INSURANCE AGENTS, INSURANCE BROKERS BUSINESS Item 1 Article 28 INSURANCE AGENTS. The principle of operation of insurance agents 1. The organization or individual operating insurance agents are qualified active agent as defined in Article 86 of law on insurance business and to contract the insurance agent as defined in article 87, the insurance business law.
2. the officials and employees of the insurer not do insurance agents for insurance companies.
3. The organization, individuals are not at the same time as agent for the other insurance business if not approved by the insurer that the agents do.
Article 29. Rights and obligations of the insurers in insurance agency activities 1. The insurer has the following rights: a) the choice of the insurance agent and signed a contract of insurance agents;
b) specify pay commissions for insurance agents insurance contract under the provisions of the law;
c) to receive and manage funds or collateral insurance agent, if there is agreement in the contract of insurance agents;
d) require insurance agents insurance payments obtained as agreed in the insurance contract;
DD) check, monitoring the implementation of the contract of insurance agents;
e) Are entitled to the legal rights from insurance activities.
2. The insurer is obliged to: a) the Organization of training and dealer training certificate in accordance with the law;
b) guidelines and provide complete, accurate information necessary in relation to the activities of insurance agents;
c) make the responsibility arising under insurance contracts signed;
Commission payment) agreed upon in the contract of insurance agents;
DD) returned to the insurance funds or collateral agreement;
e) is responsible for the damages or losses due to the activity of his insurance agent causes as agreed in the contract of insurance agents;
g) subject to the supervision of the competent State bodies with regard to the activities of insurance agents by the insurer to make.
Article 30. Rights and obligations of the insurance agents 1. Insurance agents have the following rights: a) the selection and contracting of insurance agents for the insurer as prescribed by law;
b) attend training classes, advanced level for insurance agents insurance held by enterprises;
c) provided the information necessary for their activities and other conditions to make a contract of insurance agents;
d) Enjoy commissions and the rights, legitimate interests from the activities of insurance agents;
DD) requires the insurer to reimburse funds or collateral as agreed in the contract of insurance agents.
2. the insurance agent has the following obligations: a) made the commitment in the contract of insurance agents signed with the insurer;
b) escrow or mortgage property for the insurer if there is agreement in the contract of insurance agents;
c) introduced, touted, sell insurance; provide full, accurate information to the buyer of insurance; perform the insurance contract under the scope authorized in the contract of insurance agents;
d) subject to the supervision of the competent State bodies and to fulfill financial obligations as stipulated by law.
Article 31. Insurance agent training 1. The Organization was allowed to train insurance agents include insurers, Vietnam Insurance Association.
2. conditions to train insurance agents include: a) Has the training program prescribed in article 32 of this Decree;
b) officers training insurance agents must have expert knowledge about insurance, legal knowledge and pedagogical skills;
c) have adequate facilities to ensure the training.
3. The insurer, Vietnam Insurance Association would like to train insurance agents must have the text suggested the Finance Ministry approves the training insurance agents, accompanied by explanatory material about the knowledge of the officer training insurance agents and ensure infrastructure for training. Within 30 days from the date of the proposed text of the insurer, the Vietnam Insurance Association, the Ministry of finance to answer in writing the approval or denial of approval. In case of refusal of approval, the Finance Ministry must have text explaining the reason.
Article 32. The training program of insurance agents insurance agent training consists of the following principal contents: 1. General knowledge of insurance;
2. The responsibility of the dealer, the dealer practice ethics;
3. Law on the insurance business;
4. content of business insurance products insurance business;
5. insurance sales skills;
6. The rights and obligations of the insurer, insurance agents insurance agent in operation;
7. Practice practice insurance agents.
Article 33. Manager training insurance agents 1. The Ministry of finance is responsible for supervision of training activities of insurance agents. The case of the insurer, the Insurance Association of Vietnam do not meet all the conditions to train insurance agents provided for in article 31 of this Decree, the Ministry of finance will discontinue training insurance agents.
2. insurance business annually, Vietnam Insurance Association must report the Finance Ministry about the number of training courses were held, the number of agents trained, number of the certificate was granted during the year.
Section 2 BUSINESS Article 34 INSURANCE BROKER. The types of business insurance broker broker business types covered include:

1. the insurance brokerage business of State;
2. joint-stock company insurance brokers;
3. limited liability company insurance brokers;
4. Companies insurance brokers;
5. Private business insurance brokerage;
6. insurance brokerage business venture;
7. insurance brokerage business 100% foreign capital.
Article 35. Establishment licensing and operation 1. The Organization, individuals want to perform insurance activities according to the provisions of article 90 of the law on insurance business must be established insurance brokerage business.
2. The licensing of establishment and operation of the insurance brokerage business is done according to the provisions of article 93 of law on insurance business. Private profile please license the establishment and operations of insurance brokerage business not stated the method to extract the backup set, the program of re-insurance, investment, liquidity in local businesses.
3. the insurance brokerage business licensed establishment and operation license fees established and functioning. The level of the fee for each license is 0.1% of the capital.
Article 36. The principle of operation of business insurance broker insurance brokerage, consulting only introduced for the buyer of insurance rules, terms, premiums were the Ministry of Finance issued, adopted or the insurer is registered with the Ministry of finance.
Article 37. Application of other rules of procedures before launching activities; organizational form of enterprise's activity insurance brokers; the change in content, scope and duration of activity of the insurance brokerage business; the Chairman of the Board, General Director (Director) is applied according to the provisions of articles 8, 10, 13 and 14 of this Decree.
 
Chapter IV BUSINESS insurance, BUSINESS INSURANCE BROKERS HAVE FOREIGN CAPITAL Item 1 the INSURER, the INSURANCE BROKER BUSINESSES INVESTED ABROAD Article 38. Capital contribution ratio in the insurance business, the insurance brokerage business venture 1. Capital contribution rate of Vietnam party in the insurance business, the insurance brokerage business venture is not lower than 30% of the Charter capital.
2. The parties to the insurance business, the insurance brokerage business venture has the right assignment agreements worth of his shares in the venture, but must transfer priority for the parties in the venture.
Article 39. The content, scope and geographical activities 1. The insurer, the insurance broker business capital of foreign investment is not restricted in content, scope of work when selling insurance products for businesses that have invested overseas, foreign individuals and organizations; the business enterprise; our products cater to the agricultural development program, forestry, fisheries and financial risk insurance, professional liability insurance.
2. In addition to the case prescribed in clause 1 of this article, the expansion of content, the range of activities will be implemented under the guidance of the Ministry of finance, in accordance with the needs of market development and the international treaties to which Vietnam signed or joined.
3. in the first year of operations, the insurer, the insurance broker businesses invested abroad are only allowed to open a branch outside the headquarters to conduct insurance business, the insurance broker.
4. After three years since the operation, the insurer, the insurance broker businesses invested abroad are allowed to open two more branches to conduct insurance business, the insurance broker.
5. After 5 years since the operation, the opening of more branches of business insurance, business insurance brokers invested abroad is done according to market development needs and the international treaties to which Vietnam signed or joined.
Article 40. Apply the provisions of the other regulations on the establishment, operation and exploitation of insurance, re-insurance and other activities for business insurance, business insurance brokers invested abroad are applied according to the provisions of chapter II, section 2 of chapter III of this Decree.
Section 2 OFFICE of the INSURER, the INSURANCE BROKERAGE BUSINESS in VIETNAM Article 41. The Office of the representative offices of the insurer, the insurance brokerage business in Vietnam is the dependence of the insurer, the insurance brokerage business.
Article 42. Content activity of representative office 1. Representative Office of the insurer, the insurance brokerage business in Vietnam made the following activities: a) as touch Office functions;
b) market research;
c) promotion of investment projects on construction of business insurance, business insurance brokers;
d) to promote and monitor the implementation of the project by the insurer, the insurance brokerage business overseas funding in Vietnam;
DD) other activities consistent with the law of Vietnam.
2. Office of the representative of the insurer, the insurance brokerage business in Vietnam is not done the business activities in Vietnam.
43 things. Licensing fees and publication of contents of activity 1. The level of the fee for each license or renew operation is 1 (one) million Vietnam.
2. Within a period of 12 months from the date the license was issued, the offices are officially in operation. Within a period of 30 days from the date licensee placed representative offices, representative offices must perform announced the content specified in the license put representative offices.
Article 44. The duration of operation 1. Duration of activity of Representative Office of the insurer, the insurance brokerage business in Vietnam not exceeding 5 years.
2. Office of the representative of the insurer, the insurance brokerage business in Vietnam want to extend activities to applicant.
3. Representative Office license revoked in the following cases: a) the expiry of activity which does not propose to renew or not renew the Finance Ministry;
b) insurer, insurance broker business abroad revoked licenses;
c) misuse or non-functioning properly with the content specified in the license put representative offices.
4. When the end of operation, the Office of the representative of the insurer, the insurance brokerage business overseas must complete implementation procedures and obligations prescribed by law.
Article 45. Annual report offices of the insurer, the insurance brokerage business in Vietnam must periodically report the Office's activities under the guidance of the Ministry of finance.
 
Chapter V the STATE MANAGEMENT of INSURANCE BUSINESS ACTIVITIES Article 46. The responsibility of the Ministry of finance in the administration of the insurance business the Ministry of finance is responsible for: 1. Guide the implementation of the legal text on the insurance business; build the policy, related to the operation mode of the insurance business, strategy, planning, planning and the development of the insurance market in Vietnam;
2. Grant and revoke the licenses of establishment and activity of the insurer, the insurance brokerage business; grant and revoke the licence Office representative of the insurer, the insurance brokerage business in Vietnam;
3. Issuing, validating, guidelines, rules, terms, fees, Insurance Commission;
4. Apply the necessary measures to guarantee insurance business the financial requirements and make the commitment to buy insurance;

5. Organize information and forecast the market situation of insurance;
6. International cooperation in the field of insurance;
7. Approved of the insurer, the insurance broker business activities abroad;
8. operational management of the representative office of the insurer, the insurance brokerage business in Vietnam;
9. Organization of training, team building and professional managers, insurance services;
10. Inspection check the insurance business; complaints, accusations and handle breach of the law on insurance business;
11. advocacy organization law on insurance business;
12. Organization and staff training to perform management tasks on the insurance business.
Article 47. The responsibility of ministries, ministerial agencies, government agencies in the implementation of the law on insurance business ministries, ministerial agencies, government agencies in the scope, duties, their powers have the responsibility: 1. To coordinate with the Ministry of finance in the construction of the policy mode related to insurance business;
2. In coordination with the Ministry of finance in checking, monitoring the implementation of the law on insurance business; complaints, accusations and handle breach of the law on insurance business;
3. Perform other duties in the authority as prescribed by law.
Article 48. The Commission's responsibility to the people of the province, the central cities in the implementation of the law on insurance business people's committees of provinces and cities under central in the scope, duties, authority is responsible for: 1. Resolve the procedures related to the establishment and operation of insurance business business, insurance broker, Representative Office of the insurer, the insurance brokerage business in Vietnam on the management, after the Ministry of finance license;
2. In coordination with the Ministry of finance in the resolution of complaints, accusations and handle breach of the law on insurance business in the geographical scope;
3. Perform other duties in the authority as prescribed by law.
Article 49. Inspector of insurance business operations The Inspector of insurance business operations conducted under article 122 insurance business law and comply with the provisions of the law on inspection for the enterprises.
 
Chapter VI REWARDS and TREATS breach of article 50. Rewards organizations, individual achievement in insurance business activities contribute to the socio-economic development, ensuring safety for the insurance market, in good standing the provisions of the law, discovered the violations of the law on insurance business shall be rewarded according to the provisions of the law.
Article 51. Handle violation 1. The Organization, individuals are violations of the law on insurance business, then depending on the level of violation, the Ministry of finance handling according to the following form: a) caution;
b) temporary suspension of activities;
c) to narrow the scope, content and areas of operation;
d) revoke the licence.
2. Deciding handling will be notified in writing to the organisation or individual in violation of the relevant agencies, and announced publicly.
 
Chapter VII ENFORCEMENT PROVISIONS Article 52. The effect of Decree 1. The Decree has effect after 15 days from the date of signing.
2. Decree No. 100/CP on December 18, 1993 by the Government on business insurance and Decree No. 74/CP DATED 14 June 1997 from the Government about modifying, supplementing a number of articles specified in Decree No. 100/CP of 18 December 1993 the Government insurance business ceases to effect from the date of this Decree takes effect.
Article 53. Transitional provisions within a period of 1 year from the date of this Decree is in effect, the insurance business is currently doing business at the same time life insurance and casualty insurance must complete the procedure to separate the business of life insurance and non-insurance business life.
Article 54. Implementation 1. The Minister of Finance shall guide the implementation of this Decree.
2. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the central cities, is responsible for the implementation of this Decree.