This Decree abolishes Decree No. 338/2016/TT-BTC and Decree No. 42/2022/TT-BTC, concerning 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.
适用范围
Entities, organizations, and individuals involved in 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.
要点
- Decree No. 19/2026/TT-BTC abolishes Decree No. 338/2016/TT-BTC and Decree No. 42/2022/TT-BTC (Article 1).
- Payment and final accounting of funds prior to July 1, 2025 shall be carried out in accordance with the provisions of Decree No. 338/2016/TT-BTC and Decree No. 42/2022/TT-BTC (Article 3).
- This Decree takes effect from May 1, 2026 (Article 2.1).
🌐 本文件的社会影响
- The abolition of Decree No. 338/2016/TT-BTC and Decree No. 42/2022/TT-BTC will change the manner in which state budget funds are managed and utilized for work related to the drafting of normative legal documents.
- Relevant entities need to adjust their activities according to the new guidelines after this Decree takes effect.
❓ 常见问题
What decrees does Decree No. 19/2026/TT-BTC abolish?
Decree No. 19/2026/TT-BTC abolishes Decree No. 338/2016/TT-BTC and Decree No. 42/2022/TT-BTC.
According to which provisions shall payment and final accounting of funds prior to July 1, 2025 be carried out?
Payment and final accounting of funds prior to July 1, 2025 shall be carried out in accordance with the provisions of Decree No. 338/2016/TT-BTC and Decree No. 42/2022/TT-BTC.
When does this Decree take effect?
This Decree takes effect from May 1, 2026.
全文
| MINISTRY OF FINANCE ------- |
THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- |
| No.: 19/2026/TT-BTC | Hanoi, March 10, 2026 |
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.
| MINISTER DEPUTY MINISTERS (Signed) Nguyen Thi Bich Ngoc |
原始文件（PDF）
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：