Circular
50/2022/TT-BTC
Circular No. 50/2022/TT-BTC Guiding Implementation of Certain Provisions of Decree No. 119/2015/ND-CP and Decree No. 20/2022/ND-CP on Compulsory Insurance in Construction Investment Activities
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Ministry of Finance
Vietnam's central finance ministry: the state budget, taxation, customs, the state treasury, public debt, state reserves, and accounting and pricing policy. In the 2025 reorganisation it absorbed the former Ministry of Planning and Investment, adding national development planning, public investment and statistics.
Document Type | Document Number | Status | Date Effective | Issuing Body | Official Source URL |
|---|---|---|---|---|---|
Circular | 50/2022/TT-BTC | No longer in effect | Ministry of Finance | https://phapluat.gov.vn/legal-documents/156245 |
Summary
Circular No. 50/2022/TT-BTC, issued by the Ministry of Finance on 11 August 2022, provides guidance for implementing certain provisions of Government Decree No. 119/2015/ND-CP dated 13 November 2015 on compulsory insurance in construction investment activities and Decree No. 20/2022/ND-CP dated 10 March 2022 amending and supplementing Decree No. 119/2015/ND-CP. The Circular is adopted pursuant to the Insurance Business Law, the Construction Law, related amendments, and the Ministry's functions, and is issued at the proposal of the Director of the Insurance Supervision and Management Department. It takes effect from its applicable date as provided in the Circular and supplements and operationalizes rules, clauses, premium schedules and financial and reporting regimes for compulsory insurance in construction investment activities. The Circular applie…