The DECISION of the MINISTER of FINANCE On issuing the regulation drafting, issuing and checking the legal text of the Finance Ministry _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the MINISTER of finance pursuant to the law enacting the legal text in 1996, the law on amendments and supplements to some articles of the law issued legal documents in 2002 and documents guiding the implementation; 
-Pursuant to Decree No. 142/2003/ND-CP dated 14 November 2003 by the Government on screening and processing legal documents;
-Pursuant to Decree No. 95/CP of 18 September 1997 on the Organization of government legislation in ministries, ministerial agencies, government agencies;
-Pursuant to Decree No. 77/2003/ND-CP on 1st July 2003 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
According to the proposal of the Director General, Legal Affairs, of the DECISION: article 1. Attached to this draft regulation decision, issued and checked the legal text of the Ministry of finance.
Article 2. This decision has effect from the date of signing. The previous provisions contrary to this decision were dismissed.
Article 3. The heads of the agencies and units of the Ministry of finance is responsible for the implementation of this decision.

 



The MINISTER of Finance (signed) Nguyen Sinh hung REGULATION drafting, ISSUING and CHECKING the LEGAL TEXT of the MINISTRY of FINANCE (attached to decision No. 1332/QD-BTC dated 28 April 2004 of the Minister of Finance) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ chapter I GENERAL PROVISIONS article 1. The scope, subject to 1. This regulation stipulates the establishment of a program to build the legal text of annual and long-term finance; drafting, evaluation, process of signing and issuing the project, draft legal text in the following range: a, projects, draft legal texts by the Minister of finance the authority issued include: law, resolutions of the National Assembly; Ordinances, resolutions of the Standing Committee of the National Assembly; Resolutions, decrees and Government decisions, the directive of the Prime Minister;
b, of the draft legal text in the authority issued by the Minister of finance including decisions, directives, circulars and circular (by the Ministry of finance or coordination with the ministries, ministerial agencies, the Supreme People's Court, the Supreme People's Procuratorate the central organ, of the social-political organizations issued);   
The text under the authority issued by the Finance Ministry to tackle the incident specific to the particular object are not legal documents and are not subject to the terms of this regulation.
2. this Regulation applies to the work of examining legal texts in the authority issued by the Minister of finance.
Checking the legal texts by the ministries, ministerial agencies, the people's Council, the people's committees of provinces and cities under central issued related to the financial sector to be regulated in a different text.
3. in some specific cases, the special nature, the Minister of finance decision drafting, issuing and checking legal texts to suit the requirement arises.
Article 2. The leader, directing the work of drafting, issuing and checking legal writing 1. The Secretary General is in charge of directing and assigned the preparation, appraisal, join the project comments, draft legal text to ensure the quality and the time limit according to rule; steer, assigned The leader in charge of inspection and processing of legal documents.
2. Deputy Minister in charge of the direct steering unit blocks in the block in drafting, issuing and checking legal text when assigning Ministers.
For these projects, the draft legal text complexity involving many areas or other important issues, the Deputy Minister in charge of the block of comments, please report the Minister's direction.
The Permanent Secretary General in charge of the work of drafting, enacting the project, draft legal text when a Minister is absent.
3. Deputy Minister in charge of Legal Affairs in directing the work of checking and processing of legal documents.
CHAPTER II PROGRAMMING to BUILD LEGAL TEXT of article 3. The program to build the legal text 1. Based on the strategy, the way of economic development, social security, Defense; the plan, a program to build the State's laws and requirements of the financial management of the State budget; based on the functions, duties and powers of the Agency, the annual Heads of units, agencies, units of the Ministry (hereinafter referred to as the Ministry) have a responsibility to proactively set up a program to build the legal texts in the field of management units and sent to Service legislation according to specific provisions in this chapter.
2. The program of building legal documents include: a program of building laws and ordinances by Ministry of finance drafting process of issuing authority;
b. construction program, resolutions, decrees of the Government; The decision, the Prime Minister's directive by the Ministry of finance drafted the authority issued.
c construction program, decisions, directives, circulars, circular issued under the authority of the Minister of finance.
Article 4. Set the program to build the legal text by Ministry of finance drafted the Authority 1. The heads of the units of the Ministry is responsible for:-building program proposed laws and ordinances in the field of the management of the unit. Which should specify: the need to enact; the views and the drafting principles; the object, scope and content; expected socio-economic impacts, the deployment plan editor and the conditions necessary for drafting.   
A proposed program of building laws and ordinances (form No. 1) was sent to the Legal Service at the latest on 15 June of each year.
 
-Construction program proposed resolutions, decrees of the Government; The decision, the Prime Minister's directive in the field of the management of the unit. Which should specify: the need to enact; the views and the drafting principles; the object, scope and content; expected socio-economic impacts; deployment plan drafting and implementation when legal documents are issued.
A construction program proposed the resolution, Government decrees, decisions, directives of the Prime Minister (form No. 2) was sent to the Legal Service at the latest on 30 September of each year.
2. Service legislation is responsible, in coordination with the unit to consider a proposed program to build legal texts before the Ministry and into building programs legal texts by the Finance Ministry and the competent level. Specifically: a program to build long term Ordinance, Law (according to the term of the National Assembly) the Ministry leaders to consider, decide and submit to the Department of Justice, Office of the Government at the latest on 15 July of the year of the end of the term of the previous National Assembly.
b. construction program, law, Ordinance on the annual Ministerial Review, the leaders decided, and sent to the Department of Justice, Office of the Government at the latest on 15 July of the year before.
c construction program, resolutions, decrees of the Government; The decision, the indication of the annual Prime Ministerial leadership to consider, decide and submit to the Department of Justice, Office of the Government at the latest on 15 October of the previous year.

Article 5. Set the program to build the legal text in the authority issued by the Minister of finance 1. The heads of the units under the Ministry are responsible for recommending the program to build the legal texts in the field of the management of the unit (including the decisions, directives, circulars, circular); which should specify: the need to enact; the object, scope and content; the time expected, the unit participated in text editor; deployment plan Editor.
A proposed program to build legal documents under the authority of the Ministry of Finance issued (form No. 3) was sent to the Legal Service at the latest on 31 October.
2. Service legislation is responsible, in coordination with the unit to consider a proposed program to build the legal text; General construction program for the legal text every year under the authority issued by the Finance Minister and the leader of The review, the decision before November 20 years ago.
Article 6. Supplement, modify the program to build the legal texts have been approved 1. In the process of implementing the functions and tasks assigned, if new problems arise that relate to policy, fiscal regime should have the legal text to adjust in time, the heads of units have the responsibility of reporting (through legal Service) to supplement the project the draft, which the program builds legal text under each program to suit.
2. In the process of implementing the functions and tasks assigned, if new problems arise that issuing the project, draft legal text that has been approved in the program to build the legal text will not fit or is not feasible, the heads of units have the responsibility of reporting (through Service legislation) to modify the program construction of legal text under each program to suit.
3. The supplement, modify the project, draft legal text on the program to build the legal text is made according to the provisions of article 4 and article 5 of this regulation.
Article 7. The track, urging progress reports, the program to build the legal text 1. Legal services is responsible for helping The track, urging the organisers to implement research, drafting of projects, the draft text of the law-laws; report The relevant issues arising during the implementation of the program to build the legal text; General, reported The progress of the construction documents of the unit.
2. The Heads of the units of the Ministry is responsible for promptly reporting The progress of drafting the legal documents of the unit when the requirements arise via Service legislation.
CHAPTER III RULES TEXT EDITOR Thing LEGAL 8. The request must be made in the drafting of legal texts 1. Must be in the right spirit, the content of the resolutions of the party, National Assembly; to the right the Constitution, resolutions, laws of Congress, resolutions, and ordinances of the Standing Committee of the National Assembly, decrees, resolutions of the Government; The decision, the directive of the Prime Minister.
2. Ensure consistency with other text about the relevant issues.
3. Fit the content requirements set out and in accordance with the formula prescribed by law text.
4. Ensure the authority issued in accordance with the law.
5. The language used in the text are correct, popular, easy to understand and learn, not to use the word more literally and from local, writing should be clear, tight in the correct way write the text State. Layout, text form to science and to obey the rules or guidelines of the competent State bodies.
Article 9. The process of drafting the legal documents 1. Pursuant to the program to build the legal text of the Finance Ministry, the Ministry's work programme, the heads of the units assigned host text editor actively planning the deployment of drafting legal documents and approve The report before drafting organization.
2. the drafting process as follows:-head of unit assignment, coordination unit participated in drafting the text.
-Unit chaired text editor is responsible for a specific assignment for the professional skilled service appropriate to the editor. Private projects, the drafting Committee will have a draft by Chief Editor assignment for national members under the provisions of this regulation. 
-Held opinions joined by the relevant units in and out of the Ministry for the project, draft.
-General, receiving comments and corrections project, draft.
-Text editor detailed rules, enforcement guidance (for the legal text the authority issued) to process.
-Opinion appraisal of Service legislation for the project, the draft text before submitting. Research, receiving comments, project evaluation, the draft legal text.
-Process of The project, the draft text of the law regulations. For the project, draft legal text the authority issued the Ministry signed the sheet and signed the letter asking the opinion of the evaluators.
-Complete project, after the draft was signed to the Registrar.
-Issuing and save the text.
Article 10. Drafting legal documents by the Ministry of finance the authority issued 1. Establishment of the drafting Committee:-the Minister of Finance established the Committee drafting the project, draft laws, resolutions of the National Assembly; Ordinances, resolutions of the National Assembly Committee, resolutions, decrees of the Government (except where otherwise stated).
-Drafting Committee include: head of The leader and the Member's unit representative chaired drafting, Legal Services, representatives of the units of the Ministry concerned; authorized representatives of: the Ministry of Justice, the Office of the Government and the relevant organizations, agencies, professionals, scientists.
-The members of the drafting Committee is representative of the unit participated in drafting is responsible on behalf of the unit involved in the drafting work as assigned by the Chief Editor, responsible for the problems in the management scope of expertise.
2. The task of the drafting Committee:-sum law enforcement situation, reviews the legal texts relevant to the current project, draft; survey, evaluate the reality of social relations related to the main content of the project, draft;
-Organization information, research material related to the project, draft;
-Preparing the outline, compiled and adjust project, draft; 
-The Organization consulted the organs, organizations, personal property and subject to direct impact within and with proper form, depending on the nature and content of each project, the draft.
-Preparation of Documents and materials related to the project, draft. In the Sheet must indicate the need to enact, the required purpose, scope, subject to adjustment, the basic content; comments involved; the problems also have different opinions and suggestions, point the direction to resolve. 
In collaboration with relevant organizations, agencies prepare the draft text of the detailed rules, instructions executed.
-Review, collate the international treaties to which the Socialist Republic of Vietnam signed or joined.
-Determine the category of text expected to be repealed (repealed in whole or in part the content: chapter, section, article, paragraph, the point of the text).

3. Help the drafting Committee for the implementation of the tasks specified in paragraph 2 of this article that the editor composed of representatives of the units in and out of the Ministry concerned, the experts, scientists understand the professional problems in the content of the project, the draft legal text.
4. With regard to the draft decision, the directive of the Prime Minister when the Prime Minister was handed to the Ministry of finance, the Ministry leader editor assigned unit chaired drafting and directing the work of drafting, the unit participated in drafting.
In case of necessity may be established drafting Committee or experts to draft. The establishment and duties of the editor or Committee of experts (hereinafter referred to as the drafting Committee) made according to the provisions in clause 1, 2 of this Thing.
5. Unit chaired drafting proposals, Exchange with Service legislation to send Service personnel the Ministry decided to Ban the editor and the editor.
6. Unit chaired the editor is responsible for ensuring the conditions of operation of the drafting Committee; the Ministry is responsible for the content, the quality of the project, draft and draft schedule.
Article 11. Drafting of legal texts in the authority issued by the Minister of finance 1. The unit assignment leader presiding over the drafting of legal texts, coordination unit participated in drafting. In case of need, the unit hosted the proposed founding editor editor to drafting decisions, directives, circulars, circular; The nest consists of drafting unit representative chaired drafting, Legal Services and other related units.
2. Unit chaired drafting, drafting (if any) is responsible for the Organization of the law enforcement situation, surveyed the reality of social relations, research, information related to the content of the draft, the preparation of the outline, compiled and modify draft , organization, preparation of documents and materials related to the draft under the direction of The leadership.
Article 12. The poll agency, relevant units 1. The project, draft legal documents required to get the opinion of participants involved in the regulation of the work of the Ministry of Finance issued together with decision No. 3526/QD-BTC dated November 19, 2003 by the Minister of finance.
In the comments, please join the project, the draft should specify the time needed to answer. So the time limit by presiding editor asked that the unit please comments no comments involved shall be considered as the unit agree with the draft and heads of units are responsible to the Ministry about non-participation comments.
2. With regard to the draft legal text in the authority issued by the Minister of finance, depending on the nature, scope, subject to the project, the draft text, the host unit, the draft text of The report is responsible for organizing ideas involved of the body relevant units, in addition to the Ministry.
3. With regard to the project, the draft text of the law regulations the competent authority issued the required to obtain the opinion of the Agency, organization, individual owners, of the object subject to the direct effects of the prescribed texts of enacted Law legal texts and documents guiding the implementation.
4. in case of urgency, the Organization of the opinions of the agencies involved, the writing can be slow progress, not satisfying the requirements of work then the unit heads chaired drafting can direct invitation for participation. When a meeting is the full record of the content related to the project, the draft, the comments spoke at the meeting.
Article 13. General, receiving comments and corrections project, draft 1. After receiving the comments of the agencies involved, the relevant units, unit chaired drafting and/or editor, the Editor (if any) is responsible for reviewing, acquiring, modify the draft and report back to the drafting Committee (if any) and The leadership on the progress, content complex issues, there are different opinions for guidance.
The report collective opinion leaders is required for the Bills, resolutions of the National Assembly; Ordinances, resolutions of the Standing Committee of the National Assembly; the draft resolution, the Decree of the Government;
With regard to the draft decision, the directive of the Prime Minister; the draft decisions, directives, circulars, circular under the authority of the Minister of Finance shall report to the Deputy Minister in charge of the bloc comrades, Comrade Deputy Minister in charge of Legal Affairs, and the Permanent Secretary of the comrades.  
2. After obtaining the opinion of the Department, the unit leadership presided over drafting and/or editor, the Editor (if any) is responsible corrects the text again, if it deems necessary may continue taking opinions of the relevant units.
3. Before submitting the project, the draft text units project chaired, draft legal text to send comments evaluation of Legal Services as defined in chapter IV of this regulation.
Article 14. The program profile 1. The records for these legal texts by the Finance Ministry and the competent level:-sheets of the Ministry;
-To draft the Papers issued by the authorized (Parliament, the Standing Committee of the National Assembly, the Government, the Prime Minister ...);
-The project, draft legal text;
-Other documents relevant to the Sheet and project, draft legal text;
-Ministry of Justice requested the evaluation;
-Comments of the Evaluation Service legislation.
2. the set of records to those legal texts by the Minister of Finance issued:-Sheet process.
-the draft legal text.
-Other related documents.
-comments of the Evaluation Service legislation.
3. the records must be Set through the Chief of the Ministry to review the last control before submitting the order. Having reviewed the record and signing procedures follow the Ministry's working regulation issued together with decision No. 3526/QD-BTC dated 19 November 2003 by the Minister of finance.
Article 15. And save the text 1. With regard to legal texts by the Finance Ministry and the competent register then after The leaders signed the papers and the Ministry of Justice consultation the evaluation unit, chaired the editor is responsible for submitting to the Government offices, the Ministry of Justice is full Ministry profile as defined in the Decree of the Government detailing the implementation of a number of articles of the law enacting the legal text and one (01) for Service in France.
2. With regard to the legal text in the authority issued by the Minister of finance, then after The official signing, The Office must ensure the enactment, save the text in the right procedure (arithmetic, book, send the unit according to the destination...). 
The latest is 10 working days from the date the legal text were issued, The Office must submit legal documents to:-Government, agencies of the central State, the social-political organization departments;
-People's councils and people's committees of provinces and cities under central;
-Gazette in government offices;
-Check writing Bureau, Ministry of Justice;
-Legal organization of the Ministry, ministerial-level agencies, government agencies have the authority to check the text according to the industry, the field (for the text of the content related to that Department);
-The unit of the Ministry;
-Department of financial informatics and statistics, Ministry of finance;
-Service legislation.

3. legal text after enactment will be disseminated to the units, organizations and individuals concerned. With regard to the legal text has a wide adjustment range relevant to many areas of the work, the legislation is responsible, in coordination with the unit hosted the popular organization to compose the objects responsible for implementation.
CHAPTER IV APPRAISAL of PROJECTS, the DRAFT LEGAL TEXT of article 16. Valuation principles 1. Project appraisal, draft legal text is the research, review, reviews on the form and content of the project, draft legal text to ensure constitutionality, legality, uniformity, synchronization of the current legal system and the feasibility of the project , draft legal text.
2. The evaluation of the project, draft legal text to ensure the quality and in the correct sequence, procedure, the time limit provided for in this regulation and the regulation of working of the attached decision No. 3526/QD-BTC dated November 19, 2003 by the Minister of finance.
3. All the projects, the draft according to the provisions in clause 1, article 1 of these rules is through evaluation of the legislation before the leaders considered, browse and register.
-The Office receiving the records of the unit when the opinion in writing of the assessment Service legislation.
-The leadership review, browse and signed when there were comments written appraisal of Service legislation.
Article 17. The evaluation process 1. Units of inquiry and assessment records to Service legislation.
2. in the time allotted, the legislation is responsible for the evaluation and submit comments in writing assessment (4) the evaluation requirements for the unit.
3. the required evaluation unit is responsible for researching, acquiring evaluation comments, complete the project, the draft and The regulatory process.
Article 18. Profile evaluation profile evaluation include:-text request Service assessment legislation;
-Draft Documents the leadership;
-To draft the Papers issued by the authorized and the draft Ministry of Justice requested the evaluation (for the project, draft legal text is the competent level);
-The project, the final draft was presided over the drafting unit leader;
-A detailed presentation of the contents of the project, draft legal text (if available);
-A General and accompanied by the comments of participants involved;
-The text of draft regulation details, guide text in accordance to the included (for the project, the draft legal text of the enacting authority)-reference material in the country and abroad (if any).
  Article 19. Receiving the evaluation profile 1. Legal services is responsible for the Organization to receive and check the validity of the evaluation profile.
2. in case of incomplete appraisal records according to the provisions of article 18 of this regulation, the legal affairs unit proposed additional appraisal requirements profile. The unit requires additional responsible appraisal of records within a period not exceeding 10 working days. Evaluation period is calculated from when the Service receives legal assessment profile enough.
Article 20. Content evaluation 1. Content of the project appraisal, draft legal documents include: a, the need to enact legal text;
b, the legal base to enact legal text;
c, The specific content related to the scope of the evaluation: feasibility; order and procedure drafting; the language, technical editor; enforceable ... d, other content (if any).
2. where the host unit and other units also have different opinions about the issues in the content of the project, draft legal text, the Legal Service has responsibility for its standpoints on the issue and the proposal process.
Article 21.  Appraisal organizations 1. Legal services is responsible for the entire assessment of the content, the form of the project, draft legal text as defined in this regulation and must take responsibility for their assessment opinions.
2. If the found text can not be submitted to the leaders, the Legal Service Unit request proposal appraisal corrects, additions (and reason).
3. With regard to the project, draft legal texts are also different opinions, Legal Service to work directly with the unit chaired drafting and related units to unify before the appraisal comments.
Article 22. The time limit for the evaluation 1. For the project, draft laws, resolutions of the National Assembly; Resolutions and ordinances of the Standing Committee of the National Assembly; Resolutions, decrees of the Government;  The decision, the Prime Minister's directive, the assessment period must not exceed 10 working days from the date of receiving the application appraisal.
2. With regard to the draft decision, directive, circular, circular issued under the authority of the Minister of finance, the maximum period is 10 working days from the date of receipt of the full evaluation profile;
3. Special circumstances, the time limits prescribed in clause 1, 2 things can lasts more not more than 2 working days.
Chapter V CHECK LEGAL DOCUMENTS Article 23. Check out the legal text 1. Legal services is responsible for:-planning check legal documents under the authority of the Ministry of finance, the Ministry of the ago on November 30 annually for approval and implementation.
-To help The organization to the work of checking and text processing is unlawful according to the rules of law enacted the legal text and Decree No. 134/2003/ND-CP dated 14 November 2003 by the Government on screening and processing of legal documents.
-Host check the legal text of the unit under the Ministry has no legal organization under the plan has been approved by the Ministry.
  -Coordinate with the units of the Ministry of Legal Affairs organized to perform text checking according to the current rules.
2. The head of the unit responsible for self check issuing, enforcing the legal text in the scope of the unit's management and reporting (through legal Service) periodically on the 20th of last month of the quarter.
3. Legal Services have the task of synthesis, report The inspection results to text on the 25th of last month of the quarter; six months and the aggregate results of the annual inspection of units in the text The works Ministry to the Prime Minister reports as prescribed.
Article 24. Handle legal text signs unlawful When discovered, check the legal text with signs contrary to law, the legislation have written The report to inform the heads of units have presided over that text editor, check manually processed under the provisions of the law.
Within 10 working days from the date of the notice, the unit heads had presided over a text editor with signs contrary to law are responsible for coordination with legal Services organizations to check, propose measures to handle The report, review the decision.
Article 25. Review and codify the legal text 1. Every year, Legal Services, in collaboration with the unit of the Ministry of your organization and the legal texts by the Ministry of Finance has issued up to 31 December of the previous year.
2. The Heads of the units of the Ministry is responsible for the Organization of your work order and the legal text by his unit chaired drafting and coordination with legal Services of your mission and the legal texts in the field of the management of the unit. 
CHAPTER VI IMPLEMENTATION Article 26. Secured funding the work of drafting, issuing and checking legal text

1. Funding support to the drafting of the project have been included in the program of building laws and ordinances made under Circular No. 15/2001/TT-BTC dated 21/3/2001 of the Ministry of Finance shall guide the management, settlement and allocation of funds to support the construction of the legal text.  
2. Funding support to drafting other legal texts follow the instructions of the Ministry of finance supports the drafting of legal texts.
3. Funding to support the work of assessing and examining legal texts are managed and used in accordance with the current legislation.
4. The Heads of the units of The task base drafting, enacting legal documents are delivered responsibly proposed collaboration with the Service Member management, Legal Service to arrange funding and other necessary conditions to ensure the work of drafting, enacting legal text.
Article 27. Responsible for implementation 1. These rules are common to all the units of the Ministry, party organizations and unions to Set body mass implementation.
2. Director of Legal Affairs is responsible for checking the implementation of this regulation and periodic reports.