Decision No. 1359/QD-BTC Regarding the Revocation of Legal Normative Documents

Decision No. 1359/QD-BTC revokes Circular No. 39/2003/TT-BTC as it is no longer consistent with current legal provisions. This document applies to agencies and organizations related to financial management for public bus passenger transport enterprises in urban areas.

Số hiệu1359/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýTrần Văn Hiếu
Cập nhật17/06/2026
NgànhFinance
Lĩnh vựcCorporate Finance Management
Ngày ban hành11/06/2014
Ngày áp dụng11/06/2014
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Decision No. 1359/QD-BTC revokes Circular No. 39/2003/TT-BTC as it is no longer consistent with current legal provisions. This document applies to agencies and organizations related to financial management for public bus passenger transport enterprises in urban areas.

Đối tượng áp dụng

Units under the Ministry of Finance, relevant agencies, and Provincial Departments of Finance under central cities

Các điểm cốt lõi

  • The Minister of Finance decides to revoke Circular No. 39/2003/TT-BTC as it is no longer consistent with current legal provisions (Article 1).
  • This Decision takes effect from the date of signing (Article 2).
  • Units under the Ministry and relevant agencies must implement this Decision (Article 3).
  • Circular No. 39/2003/TT-BTC is revoked entirely from the date this Decision takes effect.
  • The revoked document no longer applies to public bus passenger transport enterprises in urban areas.

🌐 Tác động xã hội từ văn bản này

  • Reducing unnecessary legal regulations, facilitating financial management activities of enterprises.
  • Relevant agencies must carry out the revocation of this document, causing some administrative tasks.

❓ Câu hỏi thường gặp

Which document is being revoked?

Circular No. 39/2003/TT-BTC of the Ministry of Finance

What is the reason for revoking this document?

It is no longer consistent with current legal provisions.

When does the Decision take effect?

From the date of signing (June 11, 2014).

Toàn văn

MINISTRY OF FINANCE

---------------

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

Number: 1359/QD-BTC Hanoi, June 11, 2014

Pursuant to …;

Regarding the abolition of legal normative documents

-------------------------

THE MINISTER OF FINANCE

Pursuant to the Law on Enacting Legal Normative Documents dated June 3, 2008;

Pursuant to Decree No. 24/2009/ND-CP dated March 5, 2009 of the Government detailing and providing implementation measures for the Law on Enacting Regulatory Legal Documents;

Pursuant to Decree No. 16/2013/ND-CP dated February 6, 2013 of the Government on reviewing and systematizing legal normative documents;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Circular No. 09/2013/TT-BTP dated June 15, 2013 of the Ministry of Justice detailing the implementation of Decree No. 16/2013/NĐ-CP dated February 6, 2013 of the Government on reviewing and systematizing legal normative documents;

At the proposal of the Director of the Enterprise Finance Department,

Pursuant to …;

Article 1: Abolish one legal normative document issued by the Ministry of Finance that is no longer in compliance with current laws (Annexed List).

Article 2: This Decision shall take effect from the date of signing.

Article 3: Units under the Ministry and relevant agencies are responsible for implementing this Decision./.

Place of Receipt:

- As in Article 3;

- Government Office;

- National Assembly Office, President's Office;

- People's Procuracy of Vietnam, People's Court of Vietnam;

- State Audit Agency;

- THE SECRETARIAT OF THE PARTY CENTRAL COMMITTEE AND ITS BODIES;

- Supreme People's Court;

- Ministries, agencies equivalent to ministries, and government agencies;

||| - Central mass organizations;

- People's Committees of provinces and centrally governed cities;

- Official Gazette;

- Government website;

- DEPARTMENT OF LEGAL DOCUMENT REVIEW - MINISTRY OF JUSTICE;

- Provincial Departments of Finance under centrally governed cities and provinces;

- Ministry of Finance website;

- TO BE FILED: VT, Department of Corporate Value.

DEPUTY MINISTER

DEPUTY MINISTER

(signed)

Tran Van Hieu

LIST OF LEGAL NORMATIVE DOCUMENTS TO BE ABOLISHED

(Attached to Decision No. 1359/QD-BTC dated June 11, 2014)

of the Minister of Finance)

Number, Code, Date of Issuance Summary of Document Reason for Abolition Applicable Document Effective Date of Termination Remarks
Circular No. 39/2003/TT-BTC dated April 29, 2003 of the Ministry of Finance Guidelines on the financial mechanism for public bus passenger transport enterprises in urban areas The document is no longer in compliance with current laws

- Enterprise Law 2005.

- Cooperative Law.

- Decree No. 130/2013/NĐ-CP dated October 16, 2013 of the Government on production and supply of public utility products and services.

- Decree No. 71/2013/NĐ-CP dated July 11, 2013 of the Government on state capital investment in enterprises and financial management of enterprises wholly owned by the state.

- Circular No. 220/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of certain provisions of Decree No. 71/2013/NĐ-CP dated July 11, 2013 of the Government on state capital investment in enterprises and financial management of enterprises wholly owned by the state.

From the date this Abolishing Decision takes effect Abolish the entire document

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