THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom Happiness
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No. 21/2004/TT-BTC
Hanoi, March 24, 2004
CIRCULAR
PROVIDING GUIDELINES ON TENDERS OF GOVERNMENT BONDS, GOVERNMENT-UNDERWRITTEN BONDS AND MUNICIPAL BONDS VIA THE CENTRALIZED SECURITIES TRADING MARKET
To implement Decree 141-2003-ND-CP of the Government dated 20 November 2003 on issuance of Government bonds, Government-underwritten bonds and municipal bonds, the Ministry of Finance provides the following guidelines on tenders of Government bonds, Government-underwritten bonds and municipal bonds (referred to as bonds) via the centralized securities trading market:
I. GENERAL PROVISIONS
1. Issuing organizations, including the State Treasury (issuing treasury bonds, bond for projects under central management or municipal bonds under the authorization of the people's committee at the provincial level), the Development Assistance Fund (issuing investment bonds), enterprises (issuing Government-underwritten bonds), financial or credit institutions (issuing municipal bonds under the authorization of the people's committee at the provincial level); the securities trading centres (the Stock Exchange) and other organizations and individual concerned shall be subject to this Circular.