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Circular No. 100/2026/TT-BTC revokes entirely six Circulars issued by the Minister of Finance.

Circular No. 100/2026/TT-BTC revokes entirely six Circulars issued by the Minister of Finance from 2016 related to service pricing for inspection and testing of transportation vehicles, ships, and water conservancy projects. This Circular takes effect from September 1, 2026.

Document No.100/2026/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byLê Tấn Cận — Thứ trưởng
Updated17/07/2026
SectorFinance
FieldPrices
Issued date15/07/2026
Effective date01/09/2026
Expiry date—
StatusNot yet effective
✦ Smart summary

Circular No. 100/2026/TT-BTC revokes entirely six Circulars issued by the Minister of Finance from 2016 related to service pricing for inspection and testing of transportation vehicles, ships, and water conservancy projects. This Circular takes effect from September 1, 2026.

Key points

  • Repeal Circular No. 234/2016/TT-BTC on service pricing for technical safety and quality inspection of ships and marine works; assessment and certification of safety management systems; approval, inspection, assessment, and certification of seafarer training.
  • Repeal Circular No. 235/2016/TT-BTC on service pricing for exhaust gas testing of road motor vehicles and fuel consumption testing of passenger cars with up to seven seats.
  • Repeal Circular No. 236/2016/TT-BTC on service pricing for design review, quality and technical safety inspection, and environmental protection of railway transportation equipment and facilities.
  • Repeal Circular No. 237/2016/TT-BTC on service pricing for technical safety and quality inspection of inland waterway vessels.
  • Repeal Circular No. 239/2016/TT-BTC on service pricing for testing and quality inspection of technical safety and environmental protection of road motor vehicles, special-purpose motorcycles, components in production, assembly, and import.
  • Repeal Circular No. 47/2018/TT-BTC on guidelines for determining rental prices and auction starting prices for leasing and time-limited transfer of rights to exploit transportation infrastructure and water conservancy assets.

🌐 Social impact of this document

  • Citizens and businesses are no longer bound by the regulations on inspection and testing service pricing set out in the six revoked Circulars.
  • Businesses may save costs related to compliance with regulations on inspection and testing service pricing.
  • It may facilitate trade and transportation, particularly activities related to ships and water conservancy projects.

❓ Frequently asked questions

How many Circulars does this Circular revoke?

This Circular revokes entirely six Circulars issued by the Minister of Finance from 2016.

Which Circulars are being repealed?

Circular No. 234/2016/TT-BTC, Circular No. 235/2016/TT-BTC, Circular No. 236/2016/TT-BTC, Circular No. 237/2016/TT-BTC, Circular No. 239/2016/TT-BTC, and Circular No. 47/2018/TT-BTC are being repealed.

When does this Circular take effect?

This Circular takes effect from September 1, 2026.

What areas do the revoked Circulars relate to?

The revoked Circulars relate to service pricing for technical safety and quality inspection of ships and marine works; exhaust gas testing of road motor vehicles; design review, quality and technical safety inspection, and environmental protection of railway transportation equipment and facilities; technical safety and quality inspection of inland waterway vessels; testing and quality inspection of technical safety and environmental protection of road motor vehicles, special-purpose motorcycles, components in production, assembly, and import; and guidelines for determining rental prices and auction starting prices for leasing and time-limited transfer of rights to exploit transportation infrastructure and water conservancy assets.

Who are affected by this Circular?

Citizens and businesses will no longer be bound by the regulations on inspection and testing service pricing set out in the six revoked Circulars, thereby potentially saving costs related to compliance with these regulations.

Full text

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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Number: 100/2026/TT-BTC

Hanoi, July 15, 2026

 

CIRCULAR

Repeals entirely six Circulars issued by the Minister of Finance

 

Pursuant to the Law on Enacting Regulatory Legal Documents No. 64/2025/QH15 amended and supplemented by Law No. 87/2025/QH15;

Pursuant to the Law on Prices No. 16/2023/QH15 amended and supplemented by Law No. 44/2024/QH15, Law No. 61/2024/QH15, Law No. 95/2025/QH15, and Law No. 140/2025/QH15;

Pursuant to Decree No. 78/2025/NĐ-CP dated April 1, 2025 of the Government detailing certain provisions and measures for organizing and guiding the implementation of the Law on Legislative Documents, amended and supplemented by Decree No. 187/2025/NĐ-CP;

Pursuant to Decree No. 79/2025/NĐ-CP dated April 1, 2025 of the Government on inspection, review, systematization, and handling of legislative documents, amended and supplemented by Decree No. 187/2025/NĐ-CP;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by Decree No. 166/2025/NĐ-CP;

At the proposal of the Director of the Price Management Department;

The Minister of Finance issues this Circular to repeal entirely six Circulars issued by the Minister of Finance.

Article 1. Repeals entirely six Circulars

1. Circular No. 234/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on prices for services of safety technical inspection and quality assessment of marine vessels, marine installations, products installed on marine vessels, marine installations, evaluation, certification of management systems for safety, and approval, inspection, assessment, and certification of maritime labor.

2. Circular No. 235/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on prices for exhaust emission testing services for motor vehicles and fuel consumption testing services for passenger cars with up to seven seats produced, assembled, and imported.

3. Circular No. 236/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on prices for services of design appraisal, quality inspection, safety technical inspection, and environmental protection for railway transportation equipment and facilities.

4. Circular No. 237/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on prices for services of safety technical inspection and quality inspection of inland waterway vessels.

5. Circular No. 239/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on prices for services of testing, quality inspection, safety technical inspection, and environmental protection for various types of road motor vehicles, specialized motorcycles, components in production, assembly, and import.

6. Circular No. 47/2018/TT-BTC dated May 15, 2018 of the Minister of Finance guiding the determination of rental prices, initial auction prices for leasing, and transferable rights to exploit infrastructure assets for a limited period.

Article 2. Implementation clause

This Circular takes effect from September 1, 2026.

 

 

Place of Receipt:
- Central Party Committee Secretariat;
- Prime Minister, Deputy Prime Ministers;
- Central Party Office and Party Committees;
- General Secretary's Office;
- President's Office;
- National Assembly's Office;
- National Assembly's Ethnic Council and Committees;
- Vietnam Fatherland Front Central Committee;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Office;
- Ministries, ministerial-level agencies;
- Central Agencies of Mass Organizations;
- Provincial People's Councils and People's Committees;
- Provincial Departments of Finance;
- State Treasury Offices in regions;
- Department of Legal Document Review and Enforcement Implementation (Ministry of Justice);
- National Database on Legal Documents;
- Official Gazette;
- Vietnam Chamber of Commerce and Industry;
- Government Electronic Portal;
- Ministry of Finance Portal;
- For record: VT, QLG (  copy).
- Units under the Ministry of Finance;
- File: VT, QLG (original copy).

DEPUTY MINISTER
DEPUTY MINISTER




Le Tan Cam

 

Original document (PDF)

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Relations map

↑ Basis & documents that affect this document
Based on 5
16/2023/QH15 Luật Giá số 16/2023/QH15 In effect 79/2025/NĐ-CP Nghị định số 79/2025/NĐ-CP Về kiểm tra, rà soát, hệ thống hoá và xử lý văn bản quy phạm pháp luật In effect 64/2025/QH15 Luật Ban hành văn bản quy phạm pháp luật số 64/2025/QH15 In effect 29/2025/NĐ-CP Nghị định số 29/2025/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính In effect 78/2025/NĐ-CP Nghị định số 78/2025/NĐ-CP Quy định chi tiết một số điều và biện pháp để tổ chức, hướng dẫn thi hành Luật Ban hành văn bản quy phạm pháp luật In effect
100/2026/TT-BTC
Circular No. 100/2026/TT-BTC revokes entirely six Circulars issued by the Minister of Finance.
Not yet effective
↓ Documents affected by this document
Abolishes 6
235/2016/TT-BTC Thông tư số 235/2016/TT-BTC Quy định về giá thử nghiệm khí thải đốì với phương tiện giao thông cơ giới đường bộ và thử nghiệm mức tiêu thụ nhiên liệu đối với xe ô tô con từ 07 cho ngồi trở xuống sản xuất, lẳp ráp và nhập khẩu. In effect 236/2016/TT-BTC Thông tư số 236/2016/TT-BTC Quy định về giá dịch vụ thẩm định thiết kế, kiểm định chất lượng, an toàn kỹ thuật và bảo vệ môi trường đối với phương tiện, thiết bị giao thông đường sắt. In effect 47/2018/TT-BTC Thông tư số 47/2018/TT-BTC Hướng dẫn xác định giá cho thuê, giá khởi điểm để đấu giá cho thuê, chuyển nhượng có thời hạn quyền khai thác tài sản kết cấu hạ tầng giao thông và thủy lợi In effect 239/2016/TT-BTC Thông tư số 239/2016/TT-BTC Quy định về giá dịch vụ thử nghiệm, kiếm tra chất lượng an toàn kỹ thuật và bảo vệ môi trường đối với các loại phương tiện giao thông cơ giới đưòng bộ, xe máy chuyên dùng, linh kiện trong sản xuất, lẳp ráp và nhập khấu In effect 237/2016/TT-BTC Thông tư số 237/2016/TT-BTC Quy định về giả kiếm định an toàn kỹ thuật và chất lượng phương liện thủy nội địa In effect 234/2016/TT-BTC Thông tư số 234/2016/TT-BTC Quy định về giá dịch vụ kiểm định an toàn kỹ thuật và chất lượng tàu biến, công trình biến; Sản phẩm công nghiệp lắp đặt trên tàu biển, công trình biển; đánh giá, chứng nhận hệ thống quản lý an toàn và phê duyệt, kiểm tra, đánh giá, chứng nhận lao động hàng hải hải In effect

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