THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 91/2006/TT-BTC
Hanoi, October 02, 2006
 
CIRCULAR
GUIDING THE GOVERNMENT'S DECREE NO. 53/2006/ND-CP OF MAY 25, 2006, ON POLICIES TO ENCOURAGE THE DEVELOPMENT OF NON-PUBLIC SERVICE ESTABLISHMENTS
Pursuant to the Government's Decree No. 53/2006/ND-CP of May 25, 2006, on policies to encourage the development of non-public service establishments, the Finance Ministry guides the implementation of these policies as follows:
I. SUBJECTS OF REGULATION SPECIFIED IN ARTICLE 1 OF DECREE NO. 53/2006/ND-CP OF MAY 25, 2006 (HEREAFTER CALLED DECREE NO. 53 FOR SHORT) INCLUDE THE FOLLOWING:
1. Non-public establishments licensed by competent agencies to operate in the domains of education and training; healthcare; culture and information; physical training and sports; science and technology; environment; social affairs; population, family and child protection and care, including:
a/ Non-public establishments set up and operating in accordance with the Government's Decree No. 53, including people-founded and private establishments (or private schools in education and training) in the domains of education and training; healthcare; culture; sports; science and technology; environment (environmental sanitation, water supply and drainage and other environmental activities), social affairs (care for lonely elderly or disabled people, drug detoxification), population, family and childcare.
b/ Non-public establishments set up and operating under the Government's Decree No. 73/1999/ND-CP of August 19, 1999.
2. Organizations and individuals setting up enterprises in the domains of education and training; healthcare; culture; sports; science and technology; environment (environmental sanitation, water supply and drainage and other environmental activities), social affairs (care for lonely elderly or disabled people, drug detoxification) and child protection and care shall not be governed by this Circular.
II. NON-PUBLIC ESTABLISHMENTS DEFINED IN ARTICLE 2 OF DECREE NO. 53 ARE GUIDED IN DETAIL AS FOLLOWS:
1. Non-public establishments are establishments set up by social organizations, socio-professional organizations, economic organizations, individuals, groups of individuals, households or population communities, which invest in the building of their material foundations, self-finance their operations with non-state budget capital and operate in accordance with law.
2. Non-public establishments shall be set up in accordance with law, have the legal person status, conduct independent cost- accounting, have their own seals and bank accounts to be opened at commercial banks or state treasuries.
3. Non-public establishments shall be set up under the State's planning and plans for the development of education and training, healthcare, culture, physical training and sports, science and technology, environment (environmental sanitation, water supply and drainage and other environmental activities), social affairs (care for lonely elderly or disabled people, drug detoxification), population, family, child protection and care.
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