Circular 13/2026/TT-BTC revokes Decision No. 47/2006/QD-BTC on the issuance of the Financial Management and Utilization Regulations for the Elderly Care Fund. This Circular takes effect from December 29, 2026.
Key points
- Decision No. 47/2006/QD-BTC on the issuance of the Financial Management and Utilization Regulations for the Elderly Care Fund is revoked entirely.
- This Circular takes effect from December 29, 2026.
🌐 Social impact of this document
- Positive impact: Reduces administrative burden for organizations and individuals related to the management and utilization of the Elderly Care Fund.
- Negative impact: Specific regulations previously governing the financial management of the Elderly Care Fund will no longer be applicable.
❓ Frequently asked questions
What provisions does this Circular revoke?
This Circular revokes entirely Decision No. 47/2006/QD-BTC of the Minister of Finance on the issuance of the Financial Management and Utilization Regulations for the Elderly Care Fund.
When does this Circular take effect?
This Circular takes effect from December 29, 2026.
What were the previous Financial Management and Utilization Regulations for the Elderly Care Fund like?
Specific details of the regulations set forth in Decision No. 47/2006/QD-BTC are not mentioned in this document.
What impacts will there be on citizens and businesses after this Circular takes effect?
The positive impact is reducing administrative burdens, but specific regulations previously governing the financial management of the Elderly Care Fund will no longer be applicable.
Are there any specific deadlines mentioned in this Circular?
This Circular takes effect from December 29, 2026, and does not mention other deadlines.
Full text
MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Number: 13/2026/TT-BTC
Hanoi, February 13, 2026
CIRCULAR
Abolishing Decision No. 47/2006/QD-BTC dated September 13, 2006 of the Minister of Finance on the issuance of the Financial Management and Usage Regulations for the Elderly Care Fund
Pursuant to the Law on the Elderly No. 39/2009/QH12;
Pursuant to the Law on Legislative Regulatory 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 some articles and measures to organize and guide the implementation of the Law on Legislative Regulatory Documents amended and supplemented by Decree No. 187/2025/NĐ-CP of the Government;
Pursuant to Decree No. 29/2025/NĐ-CP 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 of the Government;
At the proposal of the Director of the Department of Finance and Economy
The Minister of Finance hereby promulgates this Circular abolishing Decision No. 47/2006/QD-BTC dated September 13, 2006 of the Minister of Finance on the issuance of the Financial Management and Usage Regulations for the Elderly Care Fund.
Article 1. Abolition of the Decision
Abolish entirely Decision No. 47/2006/QD-BTC dated September 13, 2006 of the Minister of Finance on the issuance of the Financial Management and Usage Regulations for the Elderly Care Fund.
Article 2. Implementation Provisions
This Circular takes effect from December 29, 2026.
To be sent to:
Central Committee of the Communist Party of Vietnam;
Prime Minister, Deputy Prime Ministers;
Office of the Central Committee of the Communist Party and its Departments;
Office of the General Secretary;
National Assembly's Ethnic Council and its Committees;
Office of the National Assembly;
Office of the President;
Office of the Government;
Supreme People's Procuracy;
Supreme People's Court;
State Audit Agency;
Ministries, ministerial-level agencies, and government agencies;
Vietnam Fatherland Front Central Committee;
Vietnam Association of the Elderly;
Provincial People's Councils and People's Committees under central cities;
State Treasury Offices in regions;
Ministry of Justice;
Official Gazette, Government Electronic Portal;
Ministry of Finance Electronic Portal;
Units under the Ministry of Finance;
Lvu: VT, KTN. (50 pages).1h
Original document (PDF)
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