Circular No.41/1998/TT-BTC of March 31, 1998 guiding the centralized mana-gement of State budget revenues through the State Treasury.

All State budget revenues must be remitted to the State Treasury in form of cash, checks or assignment of account. Organizations and individuals, including foreign organizations and individuals operating on the territory of the Socialist Republic of Vietnam shall have the responsibility and obligation to fully remit taxes, fees, charges and other revenues to the State budget in a timely manner in accordance with the provisions of law.

The Circular also includes detailed provisions on the drafting of revenue estimates, organization of the collection of State budget revenues; tasks and powers of the collecting agencies, the State Treasury and financial agencies in organizing the collection of State budget revenues.

This Circular takes effect from January 1st, 1998 and shall replace Circular No.24-TC/KBNN of May 13, 1997 of the Ministry of Finance.- (Summary)