THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 44/2003/TT-BTC
Hanoi, May 15, 2003
 CIRCULAR
GUIDING THE MANAGEMENT AND PAYMENT OF INVESTMENT CAPITAL AND NON-BUSINESS CAPITAL OF INVESTMENT AND CONSTRUCTION NATURE BELONGING TO THE STATE BUDGET CAPITAL SOURCE
Pursuant to State Budget Law No. 01/2002/QH11 of December 16, 2002;
Pursuant to the Government’s Decree No. 52/1999/ND-CP of July 8, 1999 promulgating the Regulation on Investment and Construction Management, the Government’s Decree No. 12/2000/ND-CP of May 5, 2000 amending and supplementing a number of articles of the Regulation on Investment and Construction Management, promulgated together with Decree No. 52/1999/ND-CP of July 8, 1999 and the Government’s Decree No. 07/2003/ND-CP of January 30, 2003 amending and supplementing a number of articles of the Regulation on Investment and Construction Management, promulgated together with Decree No. 52/1999/ND-CP of July 8, 1999 and the Government’s Decree No. 12/2000/ND-CP of May 5, 2000;
The Ministry of Finance hereby guides the management and payment of investment capital and non-business capital of investment and construction nature belonging to the State budget capital source as follows:
Part I
GENERAL PROVISIONS
1. This Circular shall apply to investment projects funded with development investment capital or non-business capital of investment nature belonging to the State budget capital source, which are managed by the ministries, the ministerial-level agencies, the agencies attached to the Government, political organizations, socio-political organizations, social organizations, socio-professional organizations, State corporations (hereinafter referred collectively to as ministries), the provinces and centrally-run cities (hereinafter referred collectively to as provinces), and rural or urban districts, provincial capitals and provincial cities (hereinafter referred collectively to as districts).
This Circular shall not apply to projects funded with commune budgets; investment projects of foreign-based Vietnamese representation missions; security and defense projects with confidentiality requirements; and copyright ownership purchase projects.