THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 58/2002/TT-BTC
Hanoi, June 28, 2002
 
CIRCULAR
GUIDING THE FINANCIAL REGULATIONS APPLICABLE TO ONE-MEMBER LIMITED LIABILITY COMPANIES OWNED BY THE STATE, POLITICAL ORGANIZATIONS OR SOCIO-POLITICAL ORGANIZATIONS
In furtherance of the Government’s Decree No. 63/2001/ND-CP of September 14, 2001 on the transformation of State enterprises, enterprises of political organizations or socio-political organizations into one-member limited liability companies, the Finance Ministry hereby guides the financial regulations applicable to one-member limited liability companies as follows:
I. GENERAL PROVISIONS
1. This Circular prescribes the financial regulations applicable to one-member limited liability companies owned by the State, political organizations or socio-political organizations (hereinafter called one-member limited liability companies for short).
2. The one-member limited liability companies operate under the provisions of the Enterprise Law, the documents guiding the implementation of the Enterprise Law, Decree No. 63/2001/ND-CP of September 14, 2001, this Circular and the companies charters not contrary to the State’s stipulations.