Circular No. 110/2020/TT-BTC revokes Circular No. 18/2013/TT-BTC dated February 20, 2013 of the Ministry of Finance guiding the procedures and formalities for liquidating planted forests and managing and using funds obtained from the liquidation of planted forests that do not become forests or have no potential to become forests.

Circular No. 110/2020/TT-BTC revokes Circular No. 18/2013/TT-BTC regarding guidance on procedures and formalities for liquidating planted forests and managing the use of funds obtained from the unsuccessful liquidation of forests. This document applies to agencies and organizations related to forest resource management.

Document No.110/2020/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Updated14/06/2026
SectorForestry
FieldFinance
Issued date28/12/2020
Effective date15/02/2021
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 110/2020/TT-BTC revokes Circular No. 18/2013/TT-BTC regarding guidance on procedures and formalities for liquidating planted forests and managing the use of funds obtained from the unsuccessful liquidation of forests. This document applies to agencies and organizations related to forest resource management.

Key points

  • The Ministry of Finance revokes Circular No. 18/2013/TT-BTC guiding the procedures and formalities for liquidating planted forests and managing the use of funds obtained from the unsuccessful liquidation of forests (Article 1)
  • This circular takes effect from February 15, 2021 (Article 2.1)
  • Relevant agencies, organizations, and individuals must implement this circular (Article 2.2)

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MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness

Decision No. 110/2020/TT-BTC
Hanoi, December 28, 2020

CIRCULAR

Repealing Circular No. 18/2013/TT-BTC dated February 20, 2013 of the Ministry of Finance
guiding procedures and formalities for liquidating planted forests and managing and using funds derived from liquidating planted forests that do not become productive forests or planted forests without potential to become productive forests.
obtained from the liquidation of planted forests that do not become natural forests, or planted forests lacking the ability to become natural forests
lacking the capacity to become natural forests

Pursuant to the Law on Legislative Activities dated June 22, 2015;

Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and implementing mechanisms of the Law on Legislative Activities;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the State Asset Management Department;

The Minister of Finance promulgates this Circular to repeal Circular No. 18/2013/TT-BTC dated February 20, 2013 of the Ministry of Finance guiding procedures and formalities for liquidating planted forests and managing and using funds derived from liquidating planted forests that do not become productive forests or planted forests without potential to become productive forests.

Article 1. Repeal Circular No. 18/2013/TT-BTC dated February 20, 2013 of the Ministry of Finance guiding procedures and formalities for liquidating planted forests and managing and using funds derived from liquidating planted forests that do not become productive forests or planted forests without potential to become productive forests.

Article 2. Implementation

1. This Circular takes effect from February 15, 2021.

2. The Director of the State Asset Management Department, Heads of units under the Ministry of Finance and relevant agencies, organizations, and individuals are responsible for implementing this Circular./.

DEPUTY MINISTER
VICE MINISTER
(Signed)
Tran Xuan Ha

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