Circular No. 21/2025/TT-BTC abolishes Circulars related to the management and use of state assets issued by the Minister of Finance.

Circular No. 21/2025/TT-BTC abolishes Circulars related to the management and use of state assets issued by the Ministry of Finance. This Circular takes effect from June 19, 2025.

문서 번호21/2025/TT-BTC
문서 유형Circular
발행 기관Ministry of Finance
서명자Bùi Văn Khắng — Thứ trưởng
업데이트22. 06. 2026
분야Uncategorized
발행일06. 05. 2025
발효일19. 06. 2025
효력 만료일
상태In effect
✦ 스마트 요약

Circular No. 21/2025/TT-BTC abolishes Circulars related to the management and use of state assets issued by the Ministry of Finance. This Circular takes effect from June 19, 2025.

핵심 사항

  • The Ministry of Finance → abolishes all Circulars related to the management and use of state assets.
  • The State Asset Management Agency, Heads of units under the Ministry of Finance, and relevant agencies and organizations → are responsible for implementing this Circular.

🌐 이 문서의 사회적 영향

  • Enterprises and citizens will no longer comply with old regulations on the management and use of state assets.
  • It may facilitate more effective management and use of state assets.

❓ 자주 묻는 질문

When does this Circular take effect?

This Circular takes effect from June 19, 2025.

What contents are abolished by these Circulars?

The Circulars being abolished include Circular No. 37/2018/TT-BTC, Circular No. 125/2021/TT-BTC, and Circular No. 57/2018/TT-BTC.

Which units are responsible for implementing this Circular?

The State Asset Management Agency, Heads of units under the Ministry of Finance, and relevant agencies and organizations are responsible for implementing this Circular.

How many Circulars does this Circular abolish?

This Circular abolishes three Circulars: Circular No. 37/2018/TT-BTC, Circular No. 125/2021/TT-BTC, and Circular No. 57/2018/TT-BTC.

What issues are the abolished Circulars related to?

The abolished Circulars are related to the management and use of state assets such as reorganization, disposal of real estate, and establishment of full ownership rights over assets.

전문

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 21/2025/TT-BTC
HA NOI, May 6, 2025

CIRCULAR

REPEALING CIRCULARS ON THE MANAGEMENT AND USE OF STATE ASSETS
ISSUED BY THE MINISTER OF FINANCE

WHEREAS, Law on Enactment of Legislative Regulatory Documents No. 64/2025/QH15 dated February 19, 2025;

WHEREAS, Decree No. 78/2025/NĐ-CP dated April 1, 2025 of the Government detailing certain provisions and measures to organize and guide the implementation of the Law on Enactment of Legislative Regulatory Documents;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

WHEREAS, Decree No. 03/2025/NĐ-CP dated January 1, 2025 of the Government on the reorganization and handling of state assets that are real estate;

WHEREAS, Decree No. 77/2025/NĐ-CP dated April 1, 2025 of the Government on the authority and procedures for establishing full ownership rights over assets and handling assets with established full ownership rights;

At the proposal of the Director of the State Asset Management Department;

THE MINISTER OF FINANCE ISSUES THIS CIRCULAR TO REPEAL CIRCULARS ON THE MANAGEMENT AND USE OF STATE ASSETS ISSUED BY THE MINISTER OF FINANCE.

Repeal all of the following Circulars:

1. Circular No. 37/2018/TT-BTC dated April 16, 2018 of the Ministry of Finance guiding certain contents regarding the reorganization and handling of real estate as prescribed in Decree No. 167/2017/NĐ-CP dated December 31, 2017 of the Government on the reorganization and handling of state assets.

2. Circular No. 125/2021/TT-BTC dated December 30, 2021 of the Ministry of Finance amending and supplementing certain articles of Circular No. 37/2018/TT-BTC dated April 16, 2018 of the Ministry of Finance guiding certain contents regarding the reorganization and handling of real estate as prescribed in Decree No. 167/2017/NĐ-CP dated December 31, 2017 of the Government on the reorganization and handling of state assets.

3. Circular No. 57/2018/TT-BTC dated July 5, 2018 of the Ministry of Finance guiding the implementation of certain provisions of Decree No. 29/2018/NĐ-CP dated March 5, 2018 of the Government on the procedures for establishing full ownership rights over assets and handling assets with established full ownership rights.

Article 2. Implementation clause

1. This Circular shall take effect from June 19, 2025.

2. The Director of the State Asset Management Department, Heads of units under the Ministry of Finance, and relevant agencies and organizations shall be responsible for implementing this Circular./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Bui Van Khang

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관계도

21/2025/TT-BTC
Circular No. 21/2025/TT-BTC abolishes Circulars related to the management and use of state assets issued by the Minister of Finance.
In effect

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