Decree No. 16/2026/TT-BTC Abolishes Decree No. 89/2021/TT-BTC dated October 11, 2021 by the Minister of Finance on the Management and Control of Budget Expenditure Commitments through the State Treasury and Decree No. 17/2024/TT-BTC dated March 14, 2024 by the Minister of Finance on the Control and Payment of Regular Expenditures through the State Treasury

CIRCULAR

Abolition of Circular No. 89/2021/TT-BTC dated October 11, 2021 by the Minister of Finance on management and control of budgetary expenditure commitments through the State Treasury, and Circular No. 17/2024/TT-BTC dated March 14, 2024 by the Minister of Finance on guidance for controlling and settling regular expenditures through the State Treasury

Based on Law on State Budget No. 89/2025/QH15;

Based on Law on Issuing Normative Legal Documents No. 64/2025/QH15, amended and supplemented by Law No. 87/2025/QH15;

Based on Decree No. 347/2025/NĐ-CP dated December 29, 2025 of the Government on administrative procedures in the field of State Treasury;

Based on Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance and Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP;

Based on Decree No. 78/2025/NĐ-CP dated April 1, 2025 of the Government on detailed provisions and measures to organize and guide implementation of Law on Issuing Normative Legal Documents and Decree No. 187/2025/NĐ-CP dated July 1, 2025 amending and supplementing certain provisions of Decree No. 78/2025/NĐ-CP.

In accordance with the request of the Director of State Treasury;

The Minister of Finance promulgates this Circular to abolish Circular No. 89/2021/TT-BTC dated October 11, 2021 by the Minister of Finance on management and control of budgetary expenditure commitments through the State Treasury, and Circular No. 17/2024/TT-BTC dated March 14, 2024 by the Minister of Finance on guidance for controlling and settling regular expenditures through the State Treasury.

Article 1. Abolition of all two Circulars issued by the Minister of Finance

1. Circular No. 89/2021/TT-BTC dated October 11, 2021 by the Minister of Finance on management and control of budgetary expenditure commitments through the State Treasury.

2. Circular No. 17/2024/TT-BTC dated March 14, 2024 by the Minister of Finance on guidance for controlling and settling regular expenditures through the State Treasury.

Article 2. Provisions for implementation

1. This Circular takes effect from March 5, 2026.

2. Authorities, units, organizations, and individuals dealing with the State Treasury system; the State Treasury system; financial agencies at all levels, as well as relevant authorities, organizations, and individuals shall be responsible for implementing this Circular.

Article 3. Transitional provisions

The provisions in Circular No. 17/2024/TT-BTC dated March 14, 2024 by the Minister of Finance on guidance for controlling and settling regular expenditures through the State Treasury shall continue to be implemented for regular expenditures of the 2025 budget year until December 31, 2025.

Article 1. Abolition of all two Circulars issued by the Minister of Finance

1. Circular No. 89/2021/TT-BTC dated October 11, 2021 by the Minister of Finance on management and control of budgetary expenditure commitments through the State Treasury.

2. Circular No. 17/2024/TT-BTC dated March 14, 2024 by the Minister of Finance on guidance for controlling and settling regular expenditures through the State Treasury.

Article 2. Implementation Provisions

1. This Circular shall take effect from March 5, 2026.

2. The authorities, units, organizations, and individuals conducting transactions with the State Treasury system; the State Treasury system; financial agencies at all levels, as well as relevant authorities, organizations, and individuals, shall be responsible for implementing this Circular.

Article 3. Transitional Provisions

The provisions of Circular No. 17/2024/TT-BTC dated March 14, 2024, issued by the Minister of Finance, guiding the control and payment of regular expenditures through the State Treasury shall continue to be implemented for regular expenditures of the 2025 budget until January 31, 2026.

To:

Central Committee of the Party;

Prime Minister, Deputy Prime Ministers of the Government;

Central Party Office and its Committees;

Office of the General Secretary:

Office of the National Assembly;

Office of the President;

Office of the Government;

Supreme People's Procuratorate;

Supreme People's Court;

National Audit Office;

Ministries, agencies at the same level as ministries, and agencies under the Government;

People's Councils, People's Committees of provinces and municipalities directly under the Central Government;

Central Committee of the Vietnam Fatherland Front;

Central offices of organizations;

Provincial Departments of Finance of provinces and municipalities directly under the Central Government;

Regional State Treasuries;

Office for Checking Official Documents - Ministry of Justice;

Official Gazette, Electronic Information Portal of the Government;

Electronic Information Portal of the Ministry of Finance;

Units under the Ministry of Finance;

Retained: VT, KBNN (170 copies).