Circular No. 220/2013/TT-BTC guiding the implementation of the Decree No. 71/2013/ND-CP on investment of state capital in enterprises and financial management of enterprises of which 100% charter capital is held by the State

THE MINISTRY OF FINANCE

Circular No.  220/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Decree No. 71/2013/ND-CP of July 11, 2013, on investment of state capital in enterprises and financial management of enterprises of which 100% charter capital is held by the State

Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 Government, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Decree No. 71/2013/ND-CP dated July 11, 2013 of the Government on state capital investment in enterprises and financial management over enterprises that state holds 100% of charter capital;

At the proposal of Director of the Enterprise Finance Department;

The Minister of Finance promulgates Circular guiding implementation of a number of articles of the Decree No. 71/2013/ND-CP of July 11, 2013, on investment of state capital in enterprises and financial management of enterprises of which 100% charter capital is held by the State,

Part 1.

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular guides a number of articles involving capital investment, management over state capital invested in enterprises and financial management over enterprises that state holds 100% of charter capital in accordance with the Government’s Decree No. 71/2013/ND-CP dated July 11, 2013 (hereinafter abbreviated to Decree No. 71/2013/ND-CP).

Article 2. Subjects of application

1. This Circular applies to subjects defined in article 2 of Decree No. 71/2013/ND-CP.