Circular
31/1999/TT-BTC
Circular No. 31/1999/TT-BTC Guiding the Financial Mechanism for the Loan Program of the French Development Agency for Coffee and Tea
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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 | 31/1999/TT-BTC | In effect | 09/04/1999 | Ministry of Finance | https://phapluat.gov.vn/legal-documents/6716 |
Summary
Circular No. 31/1999/TT-BTC, issued by the Ministry of Finance, provides guidance on the financial mechanism for implementing the loan program funded by the French Development Agency (Agence francaise de Developpement, AFD) for coffee and tea projects in Vietnam. The Circular sets out the scope, applicable subjects, responsibilities of counterpart Vietnamese agencies, procedures for loan disbursement, repayment, foreign exchange management, interest rates, fees, accounting and reporting, and oversight arrangements. It applies to all Vietnamese ministries, provincial/municipal People's Committees, state-owned enterprises, cooperatives, farmer groups and other entities participating in projects financed under the AFD loan for coffee and tea. The Circular requires counterpart funds from Vietnamese beneficiaries and prescribes that loan proceeds are managed in foreign currency accounts opened at the State…