THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 38/2001/TT-BTC
Hanoi, June 05, 2001
CIRCULAR
AMENDING AND SUPPLEMENTING THE FINANCE MINISTRY’S CIRCULAR No. 44-TC/TCDN OF JULY 8, 1997 GUIDING THE HANDLING OF FOREIGN EXCHANGE RATE DIFFERENCES IN STATE ENTERPRISES
In order to remove obstacles for enterprises of all economic sectors in the accounting of foreign exchange rate differences and to create an equal business environment among enterprises in accordance with the provisions of the Law on State Enterprises, the Law on Enterprises, the Law on Foreign Investment in Vietnam and the Law Amending and Supplementing the Law on Foreign Investment in Vietnam, the Ministry of Finance hereby amends and supplements a number of points in Circular No. 44-TC/TCDN of July 8, 1997 on the handling of foreign exchange rate differences as follows:
I. TO AMEND THE NAME OF CIRCULAR NO. 44-TC/TCDN OF JULY 8, 1997 AS FOLLOWS:
"Circular guiding the handling of foreign exchange rate differences in enterprises"
II. SECTION I OF CIRCULAR NO. 44-TC/TCDN OF JULY 8, 1997 SHALL BE AMENDED AND SUPPLEMENTED AS FOLLOWS:
"I. GENERAL PROVISIONS
1. Subjects of application:
This Circular shall apply to:
a) State enterprises;
b) Enterprises operating under Law No. 13/1999/QH10 on Enterprises, passed by the National Assembly of the Socialist Republic of Vietnam on June 12, 1999;
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