Circular 72/2019/TT-BTC amend Circular 45/2014/TT-BTC accounting policies with Tobacco Control Fund

CIRCULAR

On amending and supplementing Clause 3 Article 6 of the Circular No. 45/2014/TT-BTC dated April 16, 2014 on guiding the collection and payment of the compulsory amount, financial and accounting policies with Tobacco Control Fund

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Pursuant to the Law No. 09/2012/QH13 dated June 18, 2012 on Prevention and Control of Tobacco Harms;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Decision No. 47/2013/QD-TTg dated July 29, 2013 of the Prime Minister on the establishment, approving the Chatter on organization of the Tobacco Control Fund;

At the request of the Director of Tax Policy Department;

The Minister of the Ministry of Finance hereby issues the Circular on amending and supplementing Clause 3 Article 6 of the Circular No. 45/2014/TT-BTC dated April 16, 2014 on guiding the collection and payment of the compulsory amount, financial and accounting policies with Tobacco Control Fund.

Article 1. To amend Clause 3 Article 6 of the Circular No. 45/2014/TT-BTC dated April 16, 2014 on guiding the collection and payment of the compulsory amount, financial and accounting policies with Tobacco Control Fund as follow:

“3. The Tobacco Control Fund is allowed to open new account in accordance with the provision prescribed at Clause 2 Article 1 Chatter on organization of the Tobacco Control Fund attached with the Prime Minister’s Decision No. 47/2013/QD-TTg dated July 29, 2013 on the establishment, approving the Chatter on organization of the Tobacco Control Fund.”

Article 2. Implementation

1. This Decree takes effect on December 01, 2019.

2. In the course of implementation, any problem arising should be promptly reported to the Ministry of Finance to review and settlement./.

For the Minister

The Deputy Minister

Vu Thi Mai