THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No: 04/2003/TT-BTC
Hanoi, January 10, 2003
 CIRCULAR
GUIDING SOME FINANCIAL ISSUES FOR THE IMPLEMENTATION OF THE PRIME MINISTER’S DECISION No. 80/2002/QD-TTg OF JUNE 24, 2002 ON POLICIES TO ENCOURAGE CONTRACTUAL CONSUMPTION OF COMMODITY FARM PRODUCE
In furtherance of the Prime Minister’s Decision No. 80/2002/QD-TTg of June 24, 2002 on policies to encourage contractual consumption of commodity farm produce, the Ministry of Finance hereby guides some financial issues as follows:
I. GENERAL PROVISIONS:
1. Subjects governed by this Circular are enterprises of various economic sectors, which sign contracts on the consumption of commodity farm produce with cooperative unions, cooperatives, peasant households, farm owners or representatives of peasant households (hereinafter called the producers for short).
2. Contracts on the consumption of commodity farm produce signed between enterprises and producers, shall comply with the forms prescribed at Point 2, Article 2 of the Prime Minister’s Decision No. 80/2002/QD-TTg of June 24, 2002 and the Agriculture and Rural Development Ministry’s Circular No. 77/2002/TT-BNN of August 28, 2002 on the forms of farm produce-consumption contracts.