Click Download to see full text : Circular No. 21/2001/TT-BTC dated April 3, 2001 of the Ministry of Finance guiding the amendments to a number of points in the Finance Ministry’s Circular No. 54/1999/TT-BTC dated May 10, 1999 guiding the implementation of the Government’s Decree No. 04/1999/ND-CP on charges and fees belonging to the state budget