THE MINISTRY OF FINANCE
THE MINISTRY OF CULTURE AND INFORMATION
THE MINISTRY OF HOME AFFAIR
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 20/2003/TTLT/BTC-BVHTT-BNV
Hanoi, March 24, 2003
 JOINT CIRCULAR
GUIDING THE FINANCIAL MANAGEMENT REGIME APPLICABLE TO NON-BUSINESS UNITS WITH REVENUES WHICH OPERATE IN THE FIELD OF CULTURE AND INFORMATION
In furtherance of the Government’s Decree No. 10/2002/ND-CP of January 16, 2002 on the financial regime applicable to non-business units with revenues, the Ministry of Finance issued Circular No. 25/2002/TT-BTC on March 21, 2003 guiding the implementation thereof.
In order to suit the particulars of culture and information activities, the Ministry of Finance, the Ministry of Culture and Information and the Ministry of the Interior hereby jointly further guide a number of contents of the financial management regime applicable to public non-business units with revenues, which are engaged in the culture and information domain, as follows:
I. SUBJECTS
Subject to this Circular are public culture and information non-business units with revenues, which are partly provided with State budget fundings for their regular activities or cover all expenditures for regular activities themselves (referred collectively to as the culture and information establishments with revenues), including:
- Art units: Specialized theatres (popular opera, classical opera, reformed opera, song-dance-music, drama, puppet shows, circus,...), general art troupes of all levels (including symphony orchestras).