Circular No. 08/2026/TT-KNN abolishes in their entirety two legal normative documents issued by the National Audit Office, including Decision No. 01/2023/QĐ-KTNN and Decision No. 09/2023/QĐ-KTNN.
Đối tượng áp dụng
Units directly subordinate to the National Audit Office and relevant organizations and individuals
Các điểm cốt lõi
- Abolishes in their entirety Decision No. 01/2023/QĐ-KTNN of the National Audit Office, which issued the System of Audit File Forms (Article 1.1).
- Abolishes in their entirety Decision No. 09/2023/QĐ-KTNN amending and supplementing certain provisions of some legal normative documents issued by the National Audit Office (Article 1.2).
- This Circular takes effect from July 1, 2026 (Article 2.1)
- The Inspector General of the Legal Affairs Department, heads of units directly subordinate to the National Audit Office and relevant organizations and individuals shall be responsible for implementing this Circular (Article 2.2).
- This Circular was issued upon the request of the Inspector General of the Legal Affairs Department.
🌐 Tác động xã hội từ văn bản này
- Reduces the number of legal normative documents, simplifying the management system.
- Relevant organizations and individuals need to update information to comply with current regulations.
❓ Câu hỏi thường gặp
Which documents are abolished by this Circular?
Circular No. 08/2026/TT-KTNN abolishes Decision No. 01/2023/QĐ-KTNN and Decision No. 09/2023/QĐ-KTNN.
When does this Circular take effect?
This Circular takes effect for implementation from July 1, 2026.
Toàn văn
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NATIONAL AUDIT OFFICE |
THE SOCIALIST REPUBLIC OF VIETNAM |
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No.: 08/2026/TT-KTNN |
Hanoi, May 15, 2026 |
CIRCULAR
ABOLITION OF TWO REGULATORY DOCUMENTS ISSUED BY THE NATIONAL AUDIT OFFICE
BASED ON THE NATIONWIDE AUDIT LAW NO. 81/2015/QH13, AMENDED AND ENHANCED BY THE LAW NO. 55/2019/QH14;
BASED ON THE LAW ON ISSUANCE OF REGULATORY DOCUMENTS NO. 64/2025/QH15, AMENDED AND ENHANCED BY THE LAW NO. 87/2025/QH15;
BASED ON CIRCULAR NO. 78/2025/NĐ-CP OF THE GOVERNMENT ISSUED ON APRIL 1, 2025, PROVIDING DETAILS FOR SOME ARTICLES AND MEASURES TO ORGANIZE AND GUIDE THE IMPLEMENTATION OF THE LAW ON ISSUANCE OF REGULATORY DOCUMENTS, AMENDED AND ENHANCED BY CIRCULAR NO. 187/2025/NĐ-CP;
IN ACCORDANCE WITH THE RECOMMENDATION OF THE VICE CHIEF OF LEGAL AFFAIRS DIVISION;
THE NATIONAL AUDIT OFFICE ISSUES THIS CIRCULAR TO ABOLISH TWO REGULATORY DOCUMENTS ISSUED BY THE NATIONAL AUDIT OFFICE.
ARTICLE 1. ABOLITION OF TWO REGULATORY DOCUMENTS ISSUED BY THE NATIONAL AUDIT OFFICE
ABOLISH THE FOLLOWING TWO REGULATORY DOCUMENTS ISSUED BY THE NATIONAL AUDIT OFFICE IN THEIR ENTIRETY:
1. DECISION NO. 01/2023/QĐ-KTNN OF THE NATIONAL AUDIT OFFICE ISSUED ON JANUARY 10, 2023, REGULATING THE SYSTEM OF AUDIT DOCUMENT FORMS.
2. DECISION NO. 09/2023/QĐ-KTNN OF THE NATIONAL AUDIT OFFICE AMENDING AND ENHANCING SOME ARTICLES OF SOME REGULATORY DOCUMENTS ISSUED BY THE NATIONAL AUDIT OFFICE.
ARTICLE 2. IMPLEMENTATION CLAUSE
1. THIS CIRCULAR COMES INTO EFFECT ON JULY 1, 2026.
2. THE VICE CHIEF OF LEGAL AFFAIRS DIVISION, HEADS OF SUBORDINATE UNITS OF THE NATIONAL AUDIT OFFICE, AND ALL RELEVANT ORGANIZATIONS AND INDIVIDUALS ARE RESPONSIBLE FOR IMPLEMENTING THIS CIRCULAR.
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NATIONAL AUDIT OFFICE |
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