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
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

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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.