THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 27/2003/TT-BTC
Hanoi, April 1, 2003
 CIRCULAR
GUIDING THE FINANCIAL MECHANISM APPLICABLE TO ACTIVITIES OF CONSULTANCY, JUDGMENT AND SOCIAL EXPERTISE BY VIETNAM UNION OF SCIENTIFIC AND TECHNICAL ASSOCIATIONS
Pursuant to the Prime Minister's Decision No. 22/2002/QD-TTg of January 30, 2002 on activities of consultancy, judgment and social expertise by Vietnam Union of Scientific and Technical Associations,
After reaching agreement with Vietnam Union of Scientific and Technical Associations, the Ministry of Finance hereby guides the financial management and use of funding for activities of consultancy, judgment and social expertise of socio-economic development, education and training, scientific, technological and environmental schemes of Vietnam Union of Scientific and Technical Associations, as follows:
I. GENERAL PROVISIONS
1. Activities of consultancy, judgment and social expertise by Vietnam Union of Scientific and Technical Associations (hereinafter called the Associations' Union for short), the specialized scientific and technical associations at the central level and the unions of scientific and technical associations of the provinces and centrally-run cities (hereinafter called the member associations for short) are activities of non-profit nature.
2. The determination of funding for activities of consultancy, judgment and social expertise of socio-economic development, education and training, scientific, technological and environmental programs, projects and schemes (hereinafter referred collectively to as schemes) shall be made on the principle of ensuring the coverage of expenses in direct service of such activities.