Circular No. 66/2023/TT-BTC revokes Circular No. 219/2009/TT-BTC dated November 19, 2009 of the Ministry of Finance stipulating certain expenditure standards applicable to projects/programs using Official Development Assistance (ODA) funds and Circular No. 192/2011/TT-BTC dated December 26, 2011 of the Ministry of Finance amending and supplementing some articles of Circular No. 219/2009/TT-BTC dated November 19, 2009.

Circular No. 66/2023/TT-BTC revokes Circular No. 219/2009/TT-BTC and Circular No. 192/2011/TT-BTC of the Ministry of Finance stipulating expenditure standards for ODA-funded projects. This document takes effect from December 14, 2023.

Số hiệu66/2023/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýVõ Thành Hưng — Thứ trưởng
Cập nhật15/06/2026
NgànhFinance
Lĩnh vựcDebt and External Finance Management
Ngày ban hành31/10/2023
Ngày áp dụng14/12/2023
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Circular No. 66/2023/TT-BTC revokes Circular No. 219/2009/TT-BTC and Circular No. 192/2011/TT-BTC of the Ministry of Finance stipulating expenditure standards for ODA-funded projects. This document takes effect from December 14, 2023.

Đối tượng áp dụng

Agencies, organizations, and individuals involved in the financial management of projects using Official Development Assistance (ODA) funds.

Các điểm cốt lõi

  • Repeal Circular No. 219/2009/TT-BTC stipulating expenditure standards for projects/programs using ODA funds.
  • Repeal Circular No. 192/2011/TT-BTC amending and supplementing some articles of Circular No. 219/2009/TT-BTC.
  • For programs and projects approved before December 16, 2021, the financial management regime shall be implemented according to Article 98 of Decree No. 114/2021/NĐ-CP.
  • This circular takes effect from December 14, 2023.

🌐 Tác động xã hội từ văn bản này

  • Reduce financial management regulations for ODA-funded projects, creating more favorable conditions for implementation and supervision.
  • Relevant agencies must update new regulations to ensure compliance with the law.

❓ Câu hỏi thường gặp

What circulars does Circular No. 66/2023/TT-BTC revoke?

This circular revokes Circular No. 219/2009/TT-BTC and Circular No. 192/2011/TT-BTC.

Which entities are affected by the revocation of circulars stipulating expenditure standards for ODA-funded projects?

Agencies, organizations, and individuals involved in the financial management of projects using Official Development Assistance (ODA) funds.

For programs and projects approved before December 16, 2021, which regulation should the financial management regime follow?

The financial management regime shall be implemented according to Article 98 of Decree No. 114/2021/NĐ-CP.

When does this circular take effect?

This circular takes effect from December 14, 2023.

Toàn văn

MINISTRY OF FINANCE

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SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

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Number: 66/2023/TT-BTC

Hanoi, October 31, 2023

CIRCULAR

Repeals Circular No. 219/2009/TT-BTC dated November 19, 2009 of the Ministry of Finance on certain expenditure norms applicable to projects/programs using Official Development Assistance (ODA) funds and Circular No. 192/2011/TT-BTC dated December 26, 2011 of the Ministry of Finance amending and supplementing certain provisions of Circular No. 219/2009/TT-BTC dated November 19, 2009

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Based on the Law on Enactment of Legislative Acts dated June 22, 2015;

Based on the Law Amending and Supplementing Certain Provisions of the Law on Enactment of Legislative Acts dated June 18, 2020;

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

Pursuant to Decree No. 154/2020/NĐ-CP dated December 31, 2020 of the Government amending and supplementing certain provisions of Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures for implementing the Law on Legislative Regulatory Documents;

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 hereby issues this Circular to repeal Circular No. 219/2009/TT-BTC dated November 19, 2009 of the Ministry of Finance on certain expenditure norms applicable to projects/programs using Official Development Assistance (ODA) funds and Circular No. 192/2011/TT-BTC dated December 26, 2011 of the Ministry of Finance amending and supplementing certain provisions of Circular No. 219/2009/TT-BTC dated November 19, 2009 of the Ministry of Finance.

Repeal all of the following Circulars:

1. Circular No. 82/2021/TT-BTC dated September 30, 2021 of the Minister of Finance on customs supervision of imported goods transferred at border gates in cases where imported goods are congested or at risk of congestion at sea ports implementing social distancing according to Directive No. 16/CT-TTg dated March 31, 2020 of the Prime Minister on urgent measures to prevent and control the COVID-19 pandemic.

1. Circular No. 219/2009/TT-BTC of the Ministry of Finance dated November 19, 2009 on certain expenditure norms applicable to projects/programs using Official Development Assistance (ODA) funds.

2. Circular No. 192/2011/TT-BTC of the Ministry of Finance dated December 26, 2011 amending and supplementing certain provisions of Circular No. 219/2009/TT-BTC of the Ministry of Finance dated November 19, 2009 on certain expenditure norms applicable to projects/programs using Official Development Assistance (ODA) funds.

Article 2. Transitional Provisions

For programs, projects, and non-project activities using non-repayable ODA funds approved before the effective date of Decree No. 114/2021/NĐ-CP dated December 16, 2021 on management and use of Official Development Assistance (ODA) funds and preferential foreign loans, financial management shall be carried out according to the relevant legal provisions set forth in Article 98 of Decree No. 114/2021/NĐ-CP dated December 16, 2021.

Article 3. Effectiveness

This Circular takes effect from December 14, 2023.

To be sent to:

Central Party Committee Secretariat;

Prime Minister, Deputy Prime Ministers;

Central Party Office and Party Committees:

THE SUPREME PEOPLE'S PROSECUTOR’S OFFICE:

National Assembly Office, Government Office;

THE SUPREME PEOPLE'S COURT:

Supreme People's Procuracy;

Supreme People's Court;

State Financial Supervisory Commission;

State Audit Agency;

Ministries, ministerial-level agencies, and agencies under

Provincial People's Committees under the central government;

People's Councils, People's Committees of provinces and centrally governed cities;

Departments of Finance and State Treasury of provinces and centrally governed cities;

Department of Legal Normative Documents Inspection (Ministry of Justice);

Official Gazette, Government Online Portal;

Website of the Ministry of Finance:

Government Electronic Portal;

Lru: VT, QLN (20B) *

DEPUTY MINISTER

DEPUTY MINISTER

(Signed)

Vu Thanh Hung

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66/2023/TT-BTC
Circular No. 66/2023/TT-BTC revokes Circular No. 219/2009/TT-BTC dated November 19, 2009 of the Ministry of Finance stipulating certain expenditure standards applicable to projects/programs using Official Development Assistance (ODA) funds and Circular No. 192/2011/TT-BTC dated December 26, 2011 of the Ministry of Finance amending and supplementing some articles of Circular No. 219/2009/TT-BTC dated November 19, 2009.
In effect

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