| THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ------------ |
| No: 26/2002/TT-BTC | Hanoi, March 22, 2002 |
CIRCULAR
GUIDING THE FINANCIAL HANDLING WHEN STATE ENTERPRISES, ENTERPRISES OF POLITICAL ORGANIZATIONS OR SOCIO-POLITICAL ORGANIZATIONS ARE TRANSFORMED INTO ONE-MEMBER LIMITED LIABILITY COMPANIES
In furtherance of the Government’s Decree No.63/2001/ND-CP of September 14, 2001 on the transformation of State enterprises and enterprises of political organizations or socio-political organizations into one-member limited liability companies, the Ministry of Finance hereby guides the relevant financial matters in the process of transforming State enterprises and enterprises of political organizations or socio-political organizations into one-member limited liability companies, as follows:
I. SCOPE AND OBJECTS OF APPLICATION
State enterprises and enterprises of political organizations or socio-political organizations that conduct business activities (hereinafter referred collectively to as enterprises) and are transformed into one-member limited liability companies (hereinafter referred to as companies for short) under decisions of the State or such political or socio-political organizations.
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