• Effective: Effective
  • Effective Date: 01/01/2003
THE MINISTRY OF FINANCE
Number: 121/2002/TT-BTC
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Ha Noi , December 31, 2002
CIRCULAR No

CIRCULAR No. 121/2002/TT-BTC of December 31, 2002 guiding accounting work of non-business units with revenues

In order to unify the accounting work of non-business units with revenues, the Ministry of Finance issues this Circular guiding the supplements to the regime of administrative and non-business accounting, applicable to non-business units with revenues.

This Circular shall apply to non-business units set up by the State and operating with revenues generated in the fields of education and training, healthcare, science, technology and environment, culture and information, physical training and sports, economic activities of public service, and employment services, including non-business units with revenues under socio-political organizations and corporations being subject to administrative and non-business accounting regime, issued together with Decision No. 999-TC/QD-CDKT of November 2, 1996 of the Ministry of Finance.- (Summary)

KT. BỘ TRƯỞNG
Thứ trưởng

(Signed)

 

Tran Van Ta

 

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