Circular No. 27/2022/TT-BTC abolishes Decision No. 59/2007/QD-BTC dated July 11, 2007, of the Minister of Finance approving the Charter on the organization and operation of the Cooperative Development Support Fund.

Circular No. 27/2022/TT-BTC abolishes Decision No. 59/2007/QD-BTC of the Minister of Finance regarding the Charter on the organization and operation of the Cooperative Development Support Fund. This document takes effect from July 1, 2022.

Document No.27/2022/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byNguyễn Đức Chi — Thứ trưởng
Updated14/06/2026
SectorFinance
FieldUncategorized
Issued date11/05/2022
Effective date01/07/2022
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 27/2022/TT-BTC abolishes Decision No. 59/2007/QD-BTC of the Minister of Finance regarding the Charter on the organization and operation of the Cooperative Development Support Fund. This document takes effect from July 1, 2022.

Scope of application

The Vietnam Cooperative Development Support Fund, relevant units under the Ministry of Finance, and related agencies, organizations, and individuals

Key points

  • Abolish entirely Decision No. 59/2007/QD-BTC (Article 1)
  • This Circular takes effect from July 1, 2022 (Article 2.1)
  • Relevant units under the Ministry of Finance, the Vietnam Cooperative Development Support Fund, and related agencies, organizations, and individuals shall be responsible for implementing this Circular (Article 2.2)

🌐 Social impact of this document

  • The Cooperative Development Support Fund is no longer required to comply with the old Charter on organization and operation, creating conditions for establishing new regulations that are more appropriate.
  • Related agencies need time to prepare for this change.

❓ Frequently asked questions

Circular No. 27/2022/TT-BTC abolishes which Decision?

Circular No. 27/2022/TT-BTC abolishes Decision No. 59/2007/QD-BTC of the Minister of Finance.

When does this Circular take effect?

Circular No. 27/2022/TT-BTC takes effect from July 1, 2022.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 27/2022/TT-BTC
Hanoi, May 11, 2022

CIRCULAR

Repeals Decision No. 59/2007/QĐ-BTC dated July 11, 2007 of the Minister of Finance approving the Charter of organization and operation of the Cooperative Development Support Fund
Pursuant to the Law on Issuing Legal Normative Documents dated June 22, 2015; the Law Amending and Supplementing Certain Articles of the Law on Issuing Legal Normative Documents dated June 18, 2020;
Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures for implementing the Law on Issuing Legal Normative Documents; Decree No. 154/2020/NĐ-CP dated December 31, 2020 of the Government amending and supplementing certain articles of Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures for implementing the Law on Issuing Legal Normative Documents;

______________

The Minister of Finance issues this Circular to repeal Decision No. 59/2007/QĐ-BTC dated July 11, 2007 of the Minister of Finance approving the Charter of organization and operation of the Cooperative Development Support Fund.

Repeals entirely Decision No. 59/2007/QĐ-BTC dated July 11, 2007 of the Minister of Finance approving the Charter of organization and operation of the Cooperative Development Support Fund.

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

BASED ON Decree No. 45/2021/NĐ-CP dated March 31, 2021 of the Government on the establishment, organization, and operation of the Cooperative Development Support Fund;

At the proposal of the Director of the Department of Banking and Financial Institutions;

1. This Circular takes effect from July 1, 2022.

Article 1. Repeal entirely the Decision

2. The Heads of the Department of Banking Finance and Financial Organizations, the Heads of relevant units under the Ministry of Finance, the Vietnam Cooperative Development Support Fund, and related agencies, organizations, and individuals are responsible for implementing this Circular./.

Article 2. Implementation clause

1. This Circular takes effect from July 1, 2022.

2. The Director of the Department of Banking Finance, the heads of relevant units under the Ministry of Finance, the Vietnam Fund for Supporting Cooperative Development, and related agencies, organizations, and individuals are responsible for implementing this Circular./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Nguyen Duc Chi

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27/2022/TT-BTC
Circular No. 27/2022/TT-BTC abolishes Decision No. 59/2007/QD-BTC dated July 11, 2007, of the Minister of Finance approving the Charter on the organization and operation of the Cooperative Development Support Fund.
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