Circular No. 46/2023/TT-BTC revokes Circular No. 98/2017/TT-BTC dated September 29, 2017, issued by the Minister of Finance, which stipulates the management and use of state budget funds for the Target Program on Developing Social Assistance Systems for the period 2016-2020.

Circular No. 46/2023/TT-BTC revokes Circular No. 98/2017/TT-BTC concerning the management and use of state budget funds for the Target Program on Developing Social Assistance Systems for the period 2016-2020. This document does not introduce new provisions but only revokes the previous document.

Document No.46/2023/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVõ Thành Hưng — Thứ trưởng
Updated15/06/2026
SectorFinance
FieldAdministrative and Public-Service Finance
Issued date11/07/2023
Effective date01/09/2023
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 46/2023/TT-BTC revokes Circular No. 98/2017/TT-BTC concerning the management and use of state budget funds for the Target Program on Developing Social Assistance Systems for the period 2016-2020. This document does not introduce new provisions but only revokes the previous document.

Key points

  • The Ministry of Finance has adopted Circular No. 46/2023/TT-BTC to revoke entirely Circular No. 98/2017/TT-BTC (Article 1).
  • This Circular takes effect from September 1, 2023 (Article 2).
  • This document does not provide additional provisions regarding the management and use of state budget funds.
  • Relevant agencies such as the Ministry of Labor, Invalids and Social Affairs, and the State Audit of Vietnam need to update information to implement the new Circular.

🌐 Social impact of this document

  • Revoking Circular No. 98/2017/TT-BTC helps simplify the system of regulatory legal documents and reduce outdated regulations.
  • Relevant agencies need to update and adjust their management activities of state budget funds according to new regulations or replacement documents.

❓ Frequently asked questions

Does Circular No. 46/2023/TT-BTC revoke Circular No. 98/2017/TT-BTC?

Yes, Article 1 of Circular No. 46/2023/TT-BTC has revoked entirely Circular No. 98/2017/TT-BTC.

When does this Circular take effect?

Circular No. 46/2023/TT-BTC takes effect from September 1, 2023 (Article 2).

What actions should relevant agencies take after this Circular is promulgated?

Agencies such as the Ministry of Labor, Invalids and Social Affairs, and the State Audit of Vietnam need to update information to implement new regulations or replacement documents.

Does this Circular introduce any new provisions?

No, Circular No. 46/2023/TT-BTC only revokes Circular No. 98/2017/TT-BTC without introducing new provisions.

What impact does this Circular have on the management of state budget funds?

Revoking Circular No. 98/2017/TT-BTC helps simplify the system of regulatory legal documents and reduce outdated regulations.

Full text

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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NUMBER: 46/2023/TT-BTC

HA NOI, July 11, 2023

CIRCULAR

ABOLISHING THE CIRCULAR NO. 98/2017/TT-BTC OF SEPTEMBER 29, 2017 ISSUED BY THE MINISTER OF FINANCE ON THE MANAGEMENT AND USE OF OPERATING FUNDS FOR IMPLEMENTING THE SOCIAL ASSISTANCE SYSTEM DEVELOPMENT TARGET PROGRAM FOR THE 2016-2020 PERIOD

Pursuant to the Law on Legislative Regulatory Documents issued on June 22, 2015;

WHEREAS, THE LAW AMENDING AND COMPLEMENTING CERTAIN PROVISIONS OF THE LAW ON ENACTING LEGAL DOCUMENTS was promulgated on June 18, 2020;

Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016, issued by the Government detailing certain provisions and measures to implement the Law on Legislative Regulatory Documents;

WHEREAS, DECREE NO. 154/2020/NĐ-CP of December 31, 2020 issued by the Government amending and supplementing certain provisions of Decree No. 34/2016/NĐ-CP of May 14, 2016 issued by the Government detailing certain provisions and measures for implementing the Law on Enacting Legal Documents;

WHEREAS, DECREE NO. 14/2023/NĐ-CP of April 20, 2023 issued by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Administrative and Public Service Financial Department;

THE MINISTER OF FINANCE hereby issues this Circular to abolish Circular No. 98/2017/TT-BTC of September 29, 2017 issued by the Minister of Finance on the management and use of operating funds for implementing the Social Assistance System Development Target Program for the 2016-2020 period.

Article 1. The entire Circular No. 98/2017/TT-BTC of September 29, 2017 issued by the Minister of Finance on the management and use of operating funds for implementing the Social Assistance System Development Target Program for the 2016-2020 period is hereby abolished.

Article 2. Implementation clause

This Circular takes effect from September 1, 2023.

Place of Receipt:
- Central Committee Secretariat;
- Prime Minister, Deputy Prime Ministers;
- General Secretary's Office;
- Central Party Office and its Departments;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy, Supreme People's Court;
- State Financial Supervisory Commission;
- State Audit Agency;
- Ministries, agencies equivalent to ministries, and agencies under the Government;
- Central agencies of mass organizations;
- Provincial People's Councils, City People's Committees directly under the Central Government;
- Ministries: Labor, Invalids and Social Affairs, Finance, and State Treasury Management Departments of provinces and centrally-administered cities;
- Legal Documents Supervision Bureau (Ministry of Justice);
- Official Gazette, Government Portal Website;
- Online Portal, units under the Ministry of Finance;
- To be filed with: Office, Administrative Affairs Division (400b).

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)



Vo Thanh Hung

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46/2023/TT-BTC
Circular No. 46/2023/TT-BTC revokes Circular No. 98/2017/TT-BTC dated September 29, 2017, issued by the Minister of Finance, which stipulates the management and use of state budget funds for the Target Program on Developing Social Assistance Systems for the period 2016-2020.
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