Decree No. 27/2026/TT-BTC Amending and Supplementing Certain Articles of Decree No. 152/2016/TT-BTC dated October 17, 2016 by the Minister of Finance on Management and Utilization of Support Funds for Basic Training and Training Less Than Three Months Which Has Been Amended and Supplemented According to Decree No. 40/2019/TT-BTC dated June 28, 2019 and Decree No. 43/2023/TT-BTC dated June 27, 2023 by the Minister of Finance

CIRCULAR
Amending and Supplementing Certain Articles of Circular No. 152/2016/TT-BTC dated October 17, 2016 by the Minister of Finance on Management and Use of Support Funds for Basic Training and Training Less Than Three Months Which Has Been Amended and Supplemented According to Circulars No. 40/2019/TT-BTC dated June 28, 2019 and No. 43/2023/TT-BTC dated June 27, 2023 by the Minister of Finance

Based on Law on State Budget No. 89/2025/QH15;

Based on Decree No. 29/2025/NĐ-CP of the Government Regulating Functions, Tasks, Powers, and Organizational Structure of the Ministry of Finance Amended and Supplemented by Decree No. 166/2025/NĐ-CP;

Based on Decision No. 46/2015/QĐ-TTg of the Prime Minister Regulating Policies for Support of Basic Training, Training Less Than Three Months;

In accordance with the proposal by the Director of the Department of Finance and Economics;

The Minister of Finance promulgates this Circular amending and supplementing certain articles of Circular No. 152/2016/TT-BTC dated October 17, 2016 by the Minister of Finance on Management and Use of Support Funds for Basic Training and Training Less Than Three Months Which Has Been Amended and Supplemented According to Circulars No. 40/2019/TT-BTC dated June 28, 2019 and No. 43/2023/TT-BTC dated June 27, 2023 by the Minister of Finance.

Article 1. Amending and supplementing certain articles of Circular No. 152/2016/TT-BTC dated October 17, 2016 by the Minister of Finance on Management and Use of Support Funds for Basic Training and Training Less Than Three Months Which Has Been Amended and Supplemented According to Circulars No. 40/2019/TT-BTC dated June 28, 2019 and No. 43/2023/TT-BTC dated June 27, 2023 by the Minister of Finance

1. Amending and supplementing Clause 1 of Article 4 of Circular No. 152/2016/TT-BTC as follows:

"1. Within the age range from the minimum working age to the retirement age as stipulated in Clause 2 of Article 169 of the Labor Code, with a need for vocational training and educational qualifications in accordance with laws on education and vocational education; in cases where vocational training is undertaken to work for an employer, it must comply with the conditions set forth in Article 61 of the Labor Code; individuals who are illiterate may participate in learning suitable trades through apprenticeship and traditional teaching methods and must be physically fit for the trade they need to learn."

2. Amending and supplementing Clause 3 of Article 4 of Circular No. 152/2016/TT-BTC as amended by Article 3 of Circular No. 43/2023/TT-BTC as follows:

"3. For rural laborers: Persons residing legally in the locality in accordance with laws on residence."

3. Amending and supplementing Article 5 of Circular No. 152/2016/TT-BTC as amended by Clause 1 of Article 1 of Circular No. 40/2019/TT-BTC as follows:

"Article 5. Sources of Funds

1. Regular budget appropriations from central and local ministries, agencies according to the budget allocation; funds integrated into national target programs, other programs, projects.

2. Support and sponsorship resources from organizations, individuals, enterprises, and other sources."

Article 2. Repeal of the Terminology in Circular No. 152/2016/TT-BTC

Replace the phrase "Department of Labour, War Invalids and Social Affairs" with the phrase "Department of Education and Training" in Clause 3 of Article 9 of Circular No. 152/2016/TT-BTC.

Article 3. Effective Date of Implementation

1. This Circular shall take effect from March 27, 2026.

2. In the event of any difficulties in implementation, please report promptly to the Ministry of Finance for study and resolution.

Prime Minister, Deputy Prime Ministers;

Ministries, agencies at the same level as ministries, agencies under the Government;

People's Committees of provinces and municipalities directly under the Central Government;

Central Party Office and its committees;

Office of the General Secretary; Office of the President;

Ethnic Affairs Council and its committees in the National Assembly;

Office of the National Assembly;

Supreme People's Court;

Supreme People's Procuratorate;

Auditor General;

Vietnam Investment Bank;

Central Committee of the Vietnamese Fatherland Front;

Central organs of mass organizations;

Departments of Finance, State Taxation Authorities in provinces and municipalities directly under the Central Government;

Office for Checking Official Documents (Ministry of Justice);

Gazette, Government Electronic Information Portal;

Government Electronic Information Portal, units under the Ministry of Finance;

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