Joint Circular No. 28/1999/TT-LT guiding the implementation of Decision No. 661/QD-TTg of July 29, 1998 of the Prime Minister on target tasks, policy, and organization in the implementation of the project of planting 5 million new hectares of forests.

This joint Circular of the Ministry of Finance and the Ministry of Agriculture and Rural development defines targets, guiding principles and tasks of various agencies involved in relation with the project to plant five million hectares of forest decided in a Decision of the Prime Minister. It also elucidates policy principles and proposes solutions. Forest shall be planted for soil conservation, forest production, and water conservation. The Circular also deal with investment and tax policy and assigns tasks to Ministry and local authorities.