Decree No. 57/2026/TT-BTC Abolishes Decree-Letters No. 103/2001/TTLT-BTC-BVGCP-BVHTT-BNG dated December 24, 2001, issued by the Ministry of Finance - Government Valuation Board - Ministry of Culture, Information and Tourism - Ministry of Foreign Affairs on subsidies for transportation costs of cultural products and air tickets for artistic delegations performing to serve the Vietnamese community abroad.

This Decree abolishes in its entirety Decree-Letters No. 103/2001/TTLT-BTC-BVGCP-BVHTT-BNG regarding subsidies for transportation costs of cultural products and air tickets for artistic delegations performing to serve the Vietnamese community abroad.

Document No.57/2026/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byLê Tấn Cận — Thứ trưởng
Updated22/06/2026
SectorFinance
FieldCultural Activities and Public Cultural Service Business
Issued date21/05/2026
Effective date06/07/2026
Expiry date
StatusNot yet effective
✦ Smart summary

This Decree abolishes in its entirety Decree-Letters No. 103/2001/TTLT-BTC-BVGCP-BVHTT-BNG regarding subsidies for transportation costs of cultural products and air tickets for artistic delegations performing to serve the Vietnamese community abroad.

Key points

  • The Ministry of Finance abolishes Decree-Letters No. 103/2001/TTLT-BTC-BVGCP-BVHTT-BNG (Article 1).
  • This Decree takes effect from July 6, 2026.
  • Relevant agencies must implement the abolition and publicly announce in accordance with regulations.

🌐 Social impact of this document

  • Abolish provisions on subsidies for transportation costs of cultural products and air tickets for artistic delegations, creating conditions for equality in performing activities abroad.
  • Citizens and businesses may no longer be entitled to financial benefits from the Government when participating in cultural performance programs abroad.

❓ Frequently asked questions

Which provisions does this Decree abolish?

This Decree abolishes Decree-Letters No. 103/2001/TTLT-BTC-BVGCP-BVHTT-BNG regarding subsidies for transportation costs of cultural products and air tickets for artistic delegations performing to serve the Vietnamese community abroad.

When does this Decree take effect?

This Decree takes effect from July 6, 2026.

Full text

MINISTRY OF FINANCE

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

No.: 57/2026/TT-BTC

Hanoi, May 21, 2026

CIRCULAR
Abolition of Circular Joint Instruction Number 103/2001/TTLT-BTC-BVGCP-BVHTT-BNG dated December 24, 2001, issued by the Ministry of Finance - Government Valuation Board - Ministry of Culture, Information and Tourism - Ministry of Foreign Affairs, guiding the implementation of subsidies for transportation costs of cultural products and air ticket prices for artistic delegations performing to serve the Vietnamese community abroad

Based on Law on Issuing Normative Legal Documents No. 64/2025/QH15 amended and supplemented by Law No. 87/2025/QH15;

Based on Decree No. 78/2025/NĐ-CP of the Government, detailing certain provisions and measures to organize, guide, and implement the Law on Issuing Normative Legal Documents amended and supplemented by Decree No. 187/2025/NĐ-CP;

Based on Decree No. 79/2025/NĐ-CP of the Government on inspection, review, systematization, and handling of normative legal documents amended and supplemented by Decree No. 187/2025/NĐ-CP;

Based on Decree No. 29/2025/NĐ-CP of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance amended and supplemented by Decree No. 166/2025/NĐ-CP;

In accordance with the request of the Director of the Price Management Office;

The Minister of Finance promulgates this Circular to abolish the Joint Instruction Number 103/2001/TTLT-BTC-BVGCP-BVHTT-BNG dated December 24, 2001, issued by the Ministry of Finance - Government Valuation Board - Ministry of Culture, Information and Tourism - Ministry of Foreign Affairs, guiding the implementation of subsidies for transportation costs of cultural products and air ticket prices for artistic delegations performing to serve the Vietnamese community abroad.

Article 1. Abolition of the Joint Instruction in its entirety

The Joint Instruction Number 103/2001/TTLT-BTC-BVGCP-BVHTT-BNG dated December 24, 2001, issued by the Ministry of Finance - Government Valuation Board - Ministry of Culture, Information and Tourism - Ministry of Foreign Affairs, guiding the implementation of subsidies for transportation costs of cultural products and air ticket prices for artistic delegations performing to serve the Vietnamese community abroad is hereby abolished in its entirety.

Article 2. Provisions for Implementation

This Circular shall take effect from July 6, 2026.

To:

 

Central Committee of the Party;

Prime Minister, Deputy Prime Ministers of the Government;

Office of the Central Committee and its Departments;

Office of the General Secretary;

Office of the President;

Office of the National Assembly;

Ethnic Affairs Council and its Committees of the National Assembly;

Supreme People's Procuratorate;

Audit Agency;

Central Committee of the Vietnam Fatherland Front;

Central Offices of Mass Organizations;

Ministries, agencies at the same level as ministries;

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

Provincial Departments of Finance;

National Treasury offices in regions;

Office for Checking Legal Documents and Organizing Law Implementation (Ministry of Justice);

Official Gazette;

National Database on Laws;

Electronic Information Portal of the Government;

Electronic Information Portal of the Ministry of Finance;

Units under the Ministry of Finance;

Lvu: VT, QLG (50b).

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