Circular No. 44/2024/TT-BTC abolishes Circular Jointly Issued No. 35/2004/TTLT-BTC-BGDĐT dated April 26, 2004, of the Ministry of Finance and the Ministry of Education and Training guiding the financial management mechanism and expenditure levels for the Primary Education Project for Children in Difficult Circumstances.

Circular No. 44/2024/TT-BTC abolishes Circular Jointly Issued No. 35/2004/TTLT-BTC-BGDĐT on the financial management mechanism and expenditure levels for the Primary Education Project for Children in Difficult Circumstances. This document shall take effect from August 14, 2024.

Document No.44/2024/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVõ Thành Hưng — Thứ trưởng
Updated13/06/2026
SectorFinance
FieldUncategorized
Issued date28/06/2024
Effective date14/08/2024
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 44/2024/TT-BTC abolishes Circular Jointly Issued No. 35/2004/TTLT-BTC-BGDĐT on the financial management mechanism and expenditure levels for the Primary Education Project for Children in Difficult Circumstances. This document shall take effect from August 14, 2024.

Scope of application

Heads of units under the Ministry of Finance, Departments of Education and Training, Departments of Finance, State Treasury of provinces and cities implementing the primary education project for children in difficult circumstances

Key points

  • Abolish entirely Circular Jointly Issued No. 35/2004/TTLT-BTC-BGDĐT (Article 1)
  • This Circular takes effect from August 14, 2024 (Article 2)
  • Heads of units under the Ministry of Finance and related agencies, organizations, and individuals are responsible for implementing this Circular (Article 3)
  • The Primary Education Project for Children in Difficult Circumstances in 38 provinces and cities is specifically listed in the attached list
  • This Circular does not provide detailed regulations on the new financial management mechanism and expenditure levels replacing Circular Jointly Issued No. 35/2004/TTLT-BTC-BGDĐT

🌐 Social impact of this document

  • Repeal old provisions that may cause difficulties in implementing the primary education project for children in difficult circumstances
  • Require relevant agencies to develop and issue new documents to replace them to ensure the continued operation of the project

❓ Frequently asked questions

Circular No. 44/2024/TT-BTC abolishes which jointly issued circular?

Circular No. 44/2024/TT-BTC abolishes Circular Jointly Issued No. 35/2004/TTLT-BTC-BGDĐT

Which units are responsible for implementing this Circular?

Heads of units under the Ministry of Finance and related agencies, organizations, and individuals are responsible for implementing this Circular

When does Circular No. 44/2024/TT-BTC take effect?

Circular No. 44/2024/TT-BTC takes effect from August 14, 2024

The Primary Education Project for Children in Difficult Circumstances is implemented in which provinces and cities?

This project is implemented in 38 specific provinces and cities listed in the attached list

Does Circular No. 44/2024/TT-BTC provide detailed regulations on the new financial management mechanism and expenditure levels replacing Circular Jointly Issued No. 35/2004/TTLT-BTC-BGDĐT?

No, this Circular only abolishes Circular Jointly Issued No. 35/2004/TTLT-BTC-BGDĐT without providing detailed regulations on the new financial management mechanism and expenditure levels

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

Number: 44/2024/TT-BTC

HA NOI, JUNE 28, 2024

CIRCULAR

Repeals Circular Joint Circular No. 35/2024/TTLT-BTC-BGDĐT dated April 26, 2004 of the Ministry of Finance and the Ministry of Education and Training guiding the financial management mechanism and expenditure levels for the Primary Education Project for Children in Difficult Circumstances.

Pursuant to the Law on Legislative Regulatory Documents dated June 22, 2015, and the Law Amending and Supplementing Certain Provisions of the Law on Legislative Regulatory Documents dated June 18, 2020;

Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 detailing certain provisions and implementing measures of 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 implementing measures of the Law on Issuing Legal Normative Documents; Decree No. 59/2024/NĐ-CP dated June 1, 2024 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 implementing measures of the Law on Issuing Legal Normative Documents which has been amended and supplemented certain articles according to Decree No. 154/2020/NĐ-CP dated December 31, 2020 of the Government;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

This Circular takes effect from February 15, 2025.

The Minister of Finance issues this Circular to repeal Circular Joint Circular No. 35/2004/TTLT-BTC-BGDĐT dated April 26, 2004 of the Ministry of Finance and the Ministry of Education and Training guiding the financial management mechanism and expenditure levels for the Primary Education Project for Children in Difficult Circumstances.

Article 1. Repeal the entire Circular Joint Circular

Repeals entirely Circular Joint Circular No. 35/2004/TTLT-BTC-BGDĐT dated April 26, 2004 of the Ministry of Finance and the Ministry of Education and Training guiding the financial management mechanism and expenditure levels for the Primary Education Project for Children in Difficult Circumstances.

Article 2. Implementation clause

This Circular takes effect from August 14, 2024.

This Circular takes effect from December 25, 2025/.

Heads of units under the Ministry of Finance (Debt Management and External Financial Affairs Department, State Treasury, Administrative and Public Financial Affairs Department, Investment Department, State Budget Department, Legal Department) and relevant agencies, organizations, and individuals are responsible for implementing this Circular./.

Place of Receipt:

 

- Central Committee Secretariat;

- Prime Minister, Deputy Prime Ministers;

- Central Party Office and Party Committees;

- General Secretary's Office;

- National Assembly's Office;

- Government Office;

- President's Office;

- Vietnam Fatherland Front Central Committee;

- National Ethnic Council;

- Supreme People's Procuracy;

- Supreme People's Court;

- National Assembly Committees;

- State Audit Agency;

- Ministries, agencies equivalent to ministries, and government agencies;

- People's Committees, People's Councils of provinces and cities implementing the project

- Departments of Education and Training, Departments of Finance,

- State Treasuries of provinces and cities implementing the project;

- Official Gazette;

- Government Electronic Portal;

- Ministry of Finance’s Electronic Information Portal;

- Electronic Information Portal of the Ministry of Education and Training;

- Department of Legal Drafting - Ministry of Justice;

- To be filed: VT, OLN (20 copies).

DEPUTY MINISTER

DEPUTY MINISTER

(Signed)

Vo Thanh Hung

MINISTRY OF FINANCE

LIST
PROVINCES AND CITIES IMPLEMENTING THE PROJECT
"PRIMARY EDUCATION FOR CHILDREN IN DIFFICULT CIRCUMSTANCES"

(Attached to Circular No. 44/2024/TT-BTC dated June 28, 2024

of the Minister of Finance)

Serial number Province/City
1 Ha Giang
2 Cao Bang
3 Bac Kan
4 Lang Son
5 Tuyen Quang
6 Yen Bai
7 Hoa Binh
8 Quang Ninh
9 Lai Chau
10 Son La
11 Thanh Hoa
12 Nghe An
13 Quang Binh
14 Quang Tri
15 Thua Thien Hue
16 Quang Nam
17 Quang Ngai
18 Binh Dinh
19 Phu Yen
20 Khanh Hoa
21 Gia Lai
22 Kon Tum
23 Dak Lak
24 Lam Dong
25 Ninh Thuan
26 Binh Phuoc
27 Tay Ninh
28 Dong Nai
29 Binh Thuan
30 Long An
31 Dong Thap
32 An Giang
33 Kien Giang
34 Can Tho
35 Tra Vinh
36 Soc Trang
37 Bac Lieu
38 Ca Mau

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44/2024/TT-BTC
Circular No. 44/2024/TT-BTC abolishes Circular Jointly Issued No. 35/2004/TTLT-BTC-BGDĐT dated April 26, 2004, of the Ministry of Finance and the Ministry of Education and Training guiding the financial management mechanism and expenditure levels for the Primary Education Project for Children in Difficult Circumstances.
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