THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 29/2004/TT-BTC
Hanoi, April 6, 2004
 CIRCULAR
GUIDING THE ISSUANCE UNDER-WRITING AND ISSUANCE AGENCY FOR GOVERNMENT BONDS, GOVERNMENT-UNDERWRITTEN BONDS AND LOCAL ADMINISTRATIONS' BONDS
In furtherance of the Government's Decree No. 141/2003/ND-CP of November 20, 2003 on the issuance of Government bonds, Government-underwritten bonds and local administrations' bonds, the Finance Ministry hereby guides the issuance underwriting and issuance agency for Government bonds, Government-underwritten bonds and local administrations' bonds (collectively called bonds) as follows:
I. GENERAL PROVISIONS
1. Subject to the regulation of this Circular are issuing organizations, including: the State Treasury (which issues Treasury bonds, centrally-run works' bonds, local administrations' bonds under the authorization of the provincial-level People's Committees), the Development Assistance Fund (which issues investment bonds), enterprises (which issue Government-underwritten bonds), financial and credit institutions (issue local administrations' bonds under the authorization of the provincial-level People's Committees); issuance-underwriting organizations, issuance agents and other concerned organizations and individuals.
2. Bonds are issued and paid in Vietnam dong, in form of certificates or book entries, registered or bearer. The minimum bond denomination is VND 100,000 while other denominations are multiples of VND 100,000.