DECISION

 PROMULGATING THE ACCOUNTING REGIME APPLICABLE TO NON-PUBLIC UNITS OPERATING IN THE FIELDS OF EDUCATION, HEALTHCARE, CULTURE AND SPORTS

THE FINANCE MINISTER

Pursuant to the Government's Decree No. 15/CP of March 2, 1993 on tasks, powers and State  management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government's Decree No. 178/CP of October 28, 1994 defining the functions, tasks and organizational structure of the Finance Ministry;
Pursuant to the Government's Decree No. 73/1999/ND-CP of August 19, 1999 on the policy to encourage socialization of activities in the fields of education, healthcare, culture and sports;
Pursuant to Joint Circular No. 30/2000/TTLT/BTC-UBTDTT of April 24, 2000 guiding the financial management regime applicable to non-public establishments operating in the field of physical training and sports; Joint Circular No. 31/2000/TTLT/BTC-BYT of April 25, 2000 guiding the establishment and financial management mechanism applicable to non-public medical examination and treatment establishments; Joint Circular No. 32/2000/TTLT/BTC-BVHTT of April 26, 2000 guiding the financial management regime applicable to non-public establishments operating in the field of culture; and Joint Circular No. 44/2000/TTLT/BTC-BGD&DT-BLDTB&XH of May 23, 2000 guiding the financial management regime applicable to non-public establishments operating in the field of education and training;
Pursuant to the non-business and administrative accounting regime promulgated together with the Finance Minister's Decision No. 999-TC/QD-CDKT of November 2, 1996;
At the proposal of the director of the Financial Regime Department,

DECIDES:

Article 1: To promulgate the accounting regime applicable to non-public establishments operating in the fields of education, healthcare, culture and sports, consisting of 5 parts:

1. General provisions;

2. System of accounting documents;

3. System of book-keeping accounts;

4. System of accounting books;

5. System of financial statements.

Article 2: The accounting regime applicable to non-public establishments shall apply to semi-public establishments not allocated regular budget funding; people-founded and private establishments operating in the fields of education, healthcare, culture and sports nationwide as from July 1, 2001. Semi-public establishments allocated regular budget funding by the State shall apply the administrative and non-business accounting regime promulgated together with the Finance Minister's Decision No. 999-TC/QD-CDKT of November 2, 1996.

Article 3: The Ministry of Education and Training, the Ministry of Health, the Ministry of Culture and Information, the Committee for Physical Training and Sports and the People’s Committees of the provinces and centrally-run cities shall have to direct and organize the implementation of the accounting regime of non-public units by units under their management.

Article 4: The director of the Accounting Regime Department, the general director of the General Department of Taxation, the director of the Department for Administrative and Non-Business Units and the director of the Ministry's Office shall have to guide and inspect the implementation of this Decision.