THE MINISTRY OF FINANCE
THE MINISTRY OF PUBLIC SECURITY

Joint Circular No.  214/2013/TTLT-BTC-BCA dated December 31, 2013 of the Ministry of Finance and the Ministry of Public Security detailing the implementation of some articles of the Decree No. 130/2006/ND-CP dated November 08, 2006 of the Government providing for the compulsory fire and explosion insurance regime
Pursuant to the Decree No. 35/2003/ND-CP dated April 04, 2003 of the Government detailing implementation of a number of articles of Law on fire prevention and fighting;
Pursuant to the Decree No. 130/2006/ND-CP dated November 08, 2006 of the Government providing for the compulsory fire and explosion insurance regime;
Pursuant to the Decree No. 46/2012/ND-CP dated 22/5/2012 of the Government amending and supplementing a number of Articles of Decree No. 35/2003/ND-CP dated 04/4/2003 detailing implementation of a number of Articles of Law on fire prevention and fighting and Decree No. 130/2006/ND-CP dated 08/11/2006 providing for the compulsory fire and explosion insurance regime;
Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Decree No. 77/2009/ND-CP dated September 15, 2009 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Public Security;
The Minister of Finance and the Minister of Public Security issue the Joint Circular No.  214/2013/TTLT-BTC-BCA dated December 31, 2013 of the Ministry of Finance and the Ministry of Public Security detailing the implementation of some articles of the Decree No. 130/2006/ND-CP dated November 08, 2006 of the Government providing for the compulsory fire and explosion insurance regime,
Article 1. Scope of regulation

This Circular guides the implementation of compulsory fire and explosion insurance regime for assets of establishments obliged to buy compulsory fire and explosion insurance; responsibilities of insurance enterprises for deducting funds for fire prevention and fighting activities and mechanisms for management of the allocation, settlement and finalization of these funds; responsibilities of competent state agencies.