Circular No. 26/2025/TT-BTC abolishes some Circulars of the Minister of Finance on the management, payment, and settlement of investment capital.

 CIRCULAR

Repealing certain Circulars of the Minister of Finance on management, payment, and settlement of investment capital

On the basis of Law on Legislative Regulatory Documents dated June 22, 2015; Law Amending and Supplementing Certain Articles of the Law on Legislative Regulatory Documents dated June 18, 2020;

On the basis of Law on State Budget Management dated June 25, 2015;

On the basis of Investment Law on November 29, 2024;

On the basis of Construction Law dated June 18, 2014;

Decree No. Decision No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and implementing measures Law on Legislative Decrees;

Decree No. Decision No. 59/2024/NĐ-CP dated May 25, 2024 of the Government amending and supplementing certain articles of Decree No. Decision No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and implementing measures of the Law on Legislative Regulatory Documents amended and supplemented certain articles pursuant to Decree No. Decision No. 154/2020/NĐ-CP dated December 31, 2020 of the Government;

Decree No. Decision No. 154/2020/NĐ-CP dated December 31, 2020 of the Government amending and supplementing certain articles of Decree No. Decision No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and implementing measures Law on Legislative Decrees;

Decree No. Decision No. 85/2025/NĐ-CP dated April 8, 2025 of the Government detailing the implementation of certain provisions of Public Investment Law;

Decree No. Decision No. 99/2021/NĐ-CP dated November 11, 2021 of the Government stipulating management, payment, and settlement of projects using public investment capital;

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

At the proposal of the Director of the Investment Department;

The Minister of Finance issues this Circular to repeal certain Circulars of the Minister of Finance on management, payment, and settlement of investment capital.

Repeal all of the following Circulars:

Repeal the following two Circulars entirely:

1. Circular No. 107/2007/TT-BTC dated September 7, 2007 of the Ministry of Finance guiding management, payment, and settlement of investment capital for land clearance and resettlement projects funded by state budget;

2. Circular No. 231/2012/TT-BTC dated December 28, 2012 of the Ministry of Finance stipulating management, payment, and settlement of investment capital for projects funded by government bonds during the period 2012-2015.

Article 2. Implementation clause

1. This Circular takes effect from July 10, 2025.

2. The Director of the Investment Department, heads of units under the Ministry of Finance, and related agencies, organizations, and individuals are responsible for implementing this Circular./.