Circular 105/2026/TT-BTC of the Ministry of Finance

CIRCULAR

Repeals Circular No. 87/2019/TT-BTC dated December 19, 2019
of the Minister of Finance guiding the implementation of administrative penalties in the state treasury sector
Pursuant to the Law on Handling Administrative Violations No. 15/2012/QH13 amended and supplemented by Law No. 54/2014/QH13, Law No. 18/2017/QH14, Law No. 67/2020/QH14, Law No. 09/2022/QH15, Law No. 11/2022/QH15, Law No. 56/2024/QH15, and Law No. 88/2025/QH15;

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

Pursuant to Decree No. 78/2025/NĐ-CP of the Government detailing certain provisions and measures for organizing and guiding the implementation of the Law on Enacting Legal Normative Documents amended and supplemented by Decree No. 187/2025/NĐ-CP;

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

Pursuant to Decree No. 63/2019/NĐ-CP dated July 11, 2019 of the Government stipulating administrative penalties in the management and use of public assets; thrift and waste prevention; national reserves; state treasuries amended and supplemented by Decree No. 102/2021/NĐ-CP and Decree No. 55/2026/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;

The Minister of Finance issues this Circular to repeal Circular No. 87/2019/TT-BTC dated December 19, 2019

At the proposal of the Director of the State Treasury;

of the Minister of Finance guiding the implementation of administrative penalties in the state treasury sector. Repeals all of Circular No. 87/2019/TT-BTC dated December 19, 2019

Article 1. Abolish the entire Circular

of the Minister of Finance guiding the implementation of administrative penalties in the state treasury sector. 1. This Circular takes effect from September 5, 2026.

Article 2. Implementation clause

2. Agencies, units, organizations, and individuals conducting transactions with the State Treasury System; the State Treasury System; relevant agencies, organizations, and individuals shall be responsible for implementing this Circular.

Acts of administrative violations in the state treasury sector occurring before February 9, 2026 but discovered thereafter or currently under examination and resolution for administrative penalties shall be subject to the provisions on administrative penalties as stipulated in Decree No. 63/2019/NĐ-CP dated July 11, 2019 of the Government stipulating administrative penalties in the management and use of public assets; thrift and waste prevention; national reserves; state treasuries amended and supplemented by Decree No. 102/2021/NĐ-CP and Decree No. 55/2026/NĐ-CP.

Article 3. Transitional Provisions

- Central Party Committee Secretariat;