Decree No. 19/2026/TT-BTC Abolishes Decree No. 338/2016/TT-BTC dated December 28, 2016 by the Minister of Finance on the preparation of budget, management, utilization, and final accounting of state budget funds for work related to the drafting of normative legal documents and perfecting the legal system, as well as Decree No. 42/2022/TT-BTC dated July 6, 2022 by the Minister of Finance amending and supplementing certain Articles of Decree No. 338/2016/TT-BTC

CIRCULAR

Abolition of Circular No. 338/2016/TT-BTC dated December 28, 2016 by the Minister of Finance on the preparation of budget, management, utilization, and final accounting of state budget funds to ensure work on drafting normative legal documents and perfecting the legal system and Circular No. 42/2022/TT-BTC dated July 6, 2022 by the Minister of Finance amending and supplementing certain provisions of Circular No. 338/2016/TT-BTC BASED ON THE STATE BUDGET LAW NO. 89/2025/QH15; BASED ON THE LAW ON ISSUANCE OF NORMATIVE LEGAL DOCUMENTS NO. 64/2025/QH15, AS AMENDED AND SUPPLEMENTED BY LAW NO. 87/2025/QH15; BASED ON RESOLUTION NO. 197/2025/QH15 OF THE NATIONAL ASSEMBLY ON CERTAIN MECHANISMS AND SPECIAL POLICIES TO CREATE BREAKTHROUGHS IN LEGISLATION AND IMPLEMENTATION; BASED ON DECREE NO. 289/2025/NĐ-CP OF THE GOVERNMENT GUIDING THE IMPLEMENTATION OF RESOLUTION NO. 197/2025/QH15 OF THE NATIONAL ASSEMBLY ON CERTAIN MECHANISMS AND SPECIAL POLICIES TO CREATE BREAKTHROUGHS IN LEGISLATION AND IMPLEMENTATION; BASED ON DECREE NO. 29/2025/NĐ-CP OF THE GOVERNMENT REGULATING THE FUNCTION, MISSION, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE, AS AMENDED AND SUPPLEMENTED BY DECREE NO. 166/2025/NĐ-CP;

ACCORDING TO THE RECOMMENDATION OF THE DIRECTOR OF THE OFFICE OF FINANCE-ECONOMY;

THE MINISTER OF FINANCE ISSUES THIS CIRCULAR ABOLISHING CIRCULAR NO. 338/2016/TT-BTC DATED DECEMBER 28, 2016 BY THE MINISTER OF FINANCE ON THE PREPARATION OF BUDGET, MANAGEMENT, UTILIZATION, AND FINAL ACCOUNTING OF STATE BUDGET FUNDS TO ENSURE WORK ON DRAFTING NORMATIVE LEGAL DOCUMENTS AND PERFECTING THE LEGAL SYSTEM AND CIRCULAR NO. 42/2022/TT-BTC DATED JULY 6, 2022 BY THE MINISTER OF FINANCE AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF CIRCULAR NO. 338/2016/TT-BTC.

Article 1. Abolition of all Circulars

1. Circular No. 338/2016/TT-BTC dated December 28, 2016 by the Minister of Finance on the preparation of budget, management, utilization, and final accounting of state budget funds to ensure work on drafting normative legal documents and perfecting the legal system.

2. Circular No. 42/2022/TT-BTC dated July 6, 2022 by the Minister of Finance amending and supplementing certain provisions of Circular No. 338/2016/TT-BTC.

Article 2. Provisions for Implementation

1. This Circular shall take effect from May 1, 2026.

2. The Director of the Office of Finance-Economy, Heads of Units under the Ministry of Finance, and all relevant agencies, organizations, and individuals are responsible for implementing this Circular.

Article 3. Transitional Provisions

Payment and final accounting of state budget funds to ensure work on drafting normative legal documents and perfecting the legal system before July 1, 2025 shall be carried out in accordance with the provisions set forth in Circular No. 338/2016/TT-BTC dated December 28, 2016 by the Minister of Finance on the preparation of budget, management, utilization, and final accounting of state budget funds to ensure work on drafting normative legal documents and perfecting the legal system and Circular No. 42/2022/TT-BTC dated July 6, 2022 by the Minister of Finance amending and supplementing certain provisions of Circular No. 338/2016/TT-BTC.

MINISTER

DEPUTY MINISTER

(Signed)

Nguyen Thi Bich Ngoc

The settlement and final accounting of state budget funds allocated for the work of drafting normative legal documents and perfecting the legal system before July 1, 2025, shall be carried out in accordance with the provisions set forth in Circular No. 338/2016/TT-BTC dated December 28, 2016 by the Minister of Finance on the preparation of budget estimates, management, use, and final accounting of state budget funds allocated for the work of drafting normative legal documents and perfecting the legal system, and Circular No. 42/2022/TT-BTC dated July 6, 2022 by the Minister of Finance amending and supplementing certain Articles of Circular No. 338/2016/TT-BTC.