Circular No. 59/2024/TT-BTC revokes Circular Joint Circular No. 32/2000/TTLT-BTC-BVHTT dated April 26, 2000, issued by the Ministry of Finance and the Ministry of Culture and Information guiding financial management regulations for non-state-owned institutions operating in the cultural sector.

Circular No. 59/2024/TT-BTC revokes Circular Joint Circular No. 32/2000/TTLT-BTC-BVHTT on financial management regulations for non-state-owned institutions operating in the cultural sector, to be effective from October 5, 2024.

Document No.59/2024/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVõ Thành Hưng — Thứ trưởng
Updated15/06/2026
SectorFinance
FieldUncategorized
Issued date15/05/2024
Effective date05/10/2024
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 59/2024/TT-BTC revokes Circular Joint Circular No. 32/2000/TTLT-BTC-BVHTT on financial management regulations for non-state-owned institutions operating in the cultural sector, to be effective from October 5, 2024.

Key points

  • The Ministry of Finance revokes Circular Joint Circular No. 32/2000/TTLT-BTC-BVHTT of the joint issuance of the Ministry of Finance and the Ministry of Culture and Information guiding financial management regulations for non-state-owned institutions operating in the cultural sector (Article 1).
  • This Circular takes effect from October 5, 2024 (Article 2).

🌐 Social impact of this document

  • The revocation of Circular Joint Circular No. 32/2000/TTLT-BTC-BVHTT will change the financial management regulations for non-state-owned institutions operating in the cultural sector, creating conditions for updating and applying new regulations that are more appropriate.
  • Non-state-owned institutions operating in the cultural sector may need to study and comply with new regulations replacing Circular Joint Circular No. 32/2000/TTLT-BTC-BVHTT, which may cause some initial difficulties in financial management.

❓ Frequently asked questions

Updating.

Full text


MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

Number: 59/2024/TT-BTC

Hanoi, date August 15, 2024

CIRCULAR
Repeals Circular Joint Circular No. 32/2000/TTLT-BTC-BVHTT

dated April 26, 2000, issued by the Ministry of Finance and the Ministry of Culture and Information
guiding financial management regulations for non-state-owned institutions
operating in the cultural sector

_________________

Pursuant to the Law on Legislative Regulatory Documents dated June 22, 2015; 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, issued by the Government detailing certain provisions and measures to implement the Law on Enacting Legal Normative Documents; Decree No. 154/2020/NĐ-CP dated December 31, 2020, issued by the Government amending and supplementing certain articles of Decree No. 34/2016/NĐ-CP dated May 14, 2016, detailing certain provisions and measures to implement the Law on Enacting Legal Normative Documents; Decree No. 59/2024/NĐ-CP dated May 25, 2024, issued by the Government amending and supplementing certain articles of Decree No. 34/2016/NĐ-CP dated May 14, 2016, detailing certain provisions and measures to implement the Law on Enacting Legal Normative Documents which has been amended and supplemented certain articles according to Decree No. 154/2020/NĐ-CP dated December 31, 2020, issued by 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;

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

The Minister of Finance issues this Circular to repeal Circular Joint Circular No. 32/2000/TTLT-BTC-BVHTT dated April 26, 2000, issued by the Ministry of Finance and the Ministry of Culture and Information guiding financial management regulations for non-state-owned institutions operating in the cultural sector.

Article 1. Repeal the entire Circular Joint Circular

Repeal all of Circular Joint Circular No. 32/2000/TTLT-BTC-BVHTT dated April 26, 2000, issued by the Ministry of Finance and the Ministry of Culture and Information guiding financial management regulations for non-state-owned institutions operating in the cultural sector.

Article 2. Implementation clause

1. This Circular takes effect from October 5, 2024.

2. The Director of the Administrative and Public Financial Affairs Department, Heads of units under the Ministry of Finance, and related agencies, organizations, and individuals shall be responsible for implementing this Circular.


Place of Receipt:
- Central Party Committee Secretariat;
- Prime Minister, Deputy Prime Ministers;
- Central Party Office and Party Committees;
- General Secretary's Office;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- National Financial Supervisory Council;
- State Audit Office;
- Ministries, agencies equivalent to ministries, and government agencies;
- Vietnam Fatherland Front Central Committee;
- Central Agencies of Mass Organizations;
- Provincial People's Councils and People's Committees under central jurisdiction;
- Departments of Finance, Departments of Culture, Sports and Tourism, State Treasury Offices of provinces and centrally governed cities;
- State Council for Education and Human Resource Development;
- Official Gazette;
- Government Electronic Portal;
- Ministry of Finance Portal;
- Units and organizations under the Ministry of Finance;
- To be filed with VT, HCSN (280 copies).

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)


Vo Thanh Hung

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59/2024/TT-BTC
Circular No. 59/2024/TT-BTC revokes Circular Joint Circular No. 32/2000/TTLT-BTC-BVHTT dated April 26, 2000, issued by the Ministry of Finance and the Ministry of Culture and Information guiding financial management regulations for non-state-owned institutions operating in the cultural sector.
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