Circular No. 67/2026/TT-BTC revokes Circular No. 105/2021/TT-BTC dated November 25, 2021, issued by the Minister of Finance guiding the establishment and management of salaries, remuneration, and bonuses for Chairpersons of Supervisory Boards and Supervisors at single-member limited liability companies wholly owned by the State with 100% state-owned capital. It also revokes certain provisions of Circular No. 58/2017/TT-BTC dated June 13, 2017, issued by the Minister of Finance guiding certain financial support policies for organizations and units employing ethnic minority workers in mountainous areas and extremely difficult regions.

CIRCULAR

Repealing Circular No. 105/2021/TT-BTC dated November 25, 2021 issued by the Minister of Finance guiding the establishment, management of salaries, bonuses, and rewards for Chairmen of Supervisory Boards and Supervisors at state-owned single-member limited liability companies holding 100% of the registered capital, and repealing certain provisions of Circular No. 58/2017/TT-BTC dated June 13, 2017 issued by the Minister of Finance guiding certain financial support policies for organizations and units employing ethnic minority workers in mountainous areas and extremely difficult regions.
Pursuant to the Law on Legislative Activities of Regulatory Legal Documents No. 64/2025/QH15 amended and supplemented by Law No. 87/2025/QH15;
Pursuant to the Law on Management and Investment of State Capital in Enterprises No. 68/2025/QH15 amended and supplemented by Law No. 133/2025/QH15;
Pursuant to the Land Law No. 31/2024/QH15 amended and supplemented by Laws Nos. 43/2024/QH15, 47/2024/QH15, 58/2024/QH15, 71/2025/QH15, 84/2025/QH15, 93/2025/QH15, and 95/2025/QH15;
Pursuant to the State Budget Law No. 89/2025/QH15;
Pursuant to Decree No. 78/2025/NĐ-CP of the Government detailing and guiding the implementation of certain provisions of the Law on Legislative Activities of Regulatory Legal Documents amended and supplemented by Decree No. 187/2025/NĐ-CP of the Government;
Pursuant to Decree No. 79/2025/NĐ-CP of the Government on inspection, review, systematization, and handling of regulatory legal documents;
Pursuant to Decree No. 248/2025/NĐ-CP of the Government detailing the salary, bonus, and reward system for direct representatives of state owners, state capital representatives, and supervisors in state enterprises;

Pursuant to Decree No. 103/2024/NĐ-CP of the Government on land use fees and land lease fees amended and supplemented by Decree No. 291/2025/NĐ-CP of the Government;

Pursuant to Decree No. 230/2025/NĐ-CP of the Government on other cases exempted from or reduced land use fees and land lease fees according to Article 157 of the Land Law 2024;

Pursuant to Decree No. 73/2026/NĐ-CP of the Government detailing and guiding the implementation of certain provisions of the State Budget Law;

Pursuant to 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 of the Government;

Pursuant to Decision No. 25/2024/QĐ-TTg of the Prime Minister on the abolition of part or all of some Decisions of the Prime Minister in the field of financial land;

Based on the proposal of the Director of the State Enterprise Development Department;

The Minister of Finance hereby promulgates this Circular to repeal Circular No. 105/2021/TT-BTC dated November 25, 2021 issued by the Minister of Finance guiding the establishment, management of salaries, bonuses, and rewards for Chairmen of Supervisory Boards and Supervisors at state-owned single-member limited liability companies holding 100% of the registered capital, and to repeal certain provisions of Circular No. 58/2017/TT-BTC dated June 13, 2017 issued by the Minister of Finance guiding certain financial support policies for organizations and units employing ethnic minority workers in mountainous areas and extremely difficult regions.

Article 1. Repeal the entire Circular

Repeal the entire Circular No. 105/2021/TT-BTC dated November 25, 2021 issued by the Minister of Finance guiding the establishment, management of salaries, bonuses, and rewards for Chairmen of Supervisory Boards and Supervisors at state-owned single-member limited liability companies holding 100% of the registered capital.

Article 2

Repeal certain provisions of the Circular

Repeal Article 6 and Article 11 of Circular No. 58/2017/TT-BTC dated June 13, 2017 issued by the Minister of Finance guiding certain financial support policies for organizations and units employing ethnic minority workers in mountainous areas and extremely difficult regions.

Article 3. Implementation Provisions

1. This Circular takes effect from August 1, 2026.

2. The Director of the State Enterprise Development Department, Heads of Units under the Ministry of Finance, and relevant agencies, organizations, and individuals are responsible for implementing this Circular./.

To be received:

- Central Committee of the Communist Party of Vietnam;. - Prime Minister, Deputy Prime Ministers of the Government;

- Central Office and Departments of the Party;

- Office of the General Secretary;

- Office of the National Assembly;

- Ethnic Council and Committees of the National Assembly;