Circular No. 73/2025/TT-BTC revokes Circular Joint Circular No. 74/2004/TTLT-BTC-BVHTT dated July 19, 2004, issued by the Ministry of Finance and the Ministry of Culture, Sports and Tourism guiding financial support for literary and artistic creation activities in 2004.

Circular No. 73/2025/TT-BTC revokes Circular Joint Circular No. 74/2004/TTLT-BTC-BVHTT on guiding financial support for literary and artistic creation activities in 2004. This document shall take effect from August 18, 2025.

문서 번호73/2025/TT-BTC
문서 유형Circular
발행 기관Ministry of Finance
서명자Bùi Văn Khắng — Thứ trưởng
업데이트12. 06. 2026
산업Finance
분야Uncategorized
발행일03. 07. 2025
발효일18. 08. 2025
효력 만료일
상태In effect
✦ 스마트 요약

Circular No. 73/2025/TT-BTC revokes Circular Joint Circular No. 74/2004/TTLT-BTC-BVHTT on guiding financial support for literary and artistic creation activities in 2004. This document shall take effect from August 18, 2025.

적용 범위

Units and organizations under and affiliated with the Ministry of Finance; Central and provincial-level Literature and Art Associations; Provincial Departments of Finance.

핵심 사항

  • The Ministry of Finance revokes Circular Joint Circular No. 74/2004/TTLT-BTC-BVHTT (Article 1).
  • This Circular takes effect from August 18, 2025 (Article 2.1).
  • Relevant units and organizations must implement the revocation as prescribed (Article 2.2).
  • This document ceases to be effective from the date this Circular comes into force.
  • This Circular does not specify specific provisions regarding financial support for literary and artistic creation activities.

🌐 이 문서의 사회적 영향

  • Abolishing the previous financial support mechanism causes difficulties for organizations and individuals operating in the field of literature and art.
  • Reducing the burden of management and policy implementation for the Ministry of Finance and related units.

❓ 자주 묻는 질문

What Circular does Circular No. 73/2025/TT-BTC revoke?

Circular No. 73/2025/TT-BTC revokes Circular Joint Circular No. 74/2004/TTLT-BTC-BVHTT.

When does Circular No. 73/2025/TT-BTC take effect?

Circular No. 73/2025/TT-BTC takes effect from August 18, 2025.

Which units must carry out the revocation of Circular Joint Circular No. 74/2004/TTLT-BTC-BVHTT?

Units and organizations under and affiliated with the Ministry of Finance; Central and provincial-level Literature and Art Associations.

What does Circular No. 73/2025/TT-BTC stipulate about financial support?

This Circular does not provide specific provisions regarding financial support for literary and artistic creation activities.

Which organizations and individuals are affected by Circular No. 73/2025/TT-BTC?

Organizations and individuals operating in the field of literature and art may face difficulties due to the lack of financial support under the previous regulations.

전문

MINISTRY OF FINANCE
-------

Number: 73/2025/TT-BTC

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness
---------------

Hanoi, July 3, 2025

 

CIRCULAR

Repealsrevoke ||Circularjoint74/2004/TTLT-BTC-BVHTTinvalidate ||numberdatedJuly 19July 19 ||

year2004 issuedMinistryofFinance,MinistryCulture,InformationCircularguidingsupportingfinancialexpensesactivitiescreative

worksliteraryartisticprojectsin2004Decree78/2025/NĐ-CP dated April 1, 2025 of the Government detailing certain provisions and measures for implementation and guidance on organization;Decree79/2025/NĐ-CP dated April 1, 2025 of the Government on inspection, review, systematization, and handling of regulatory legal documents;Decree80/2025/NĐ-CP dated April 1, 2025 of the Government on organizing the enforcement of regulatory legal documents;

On the basis of Law on Legislative Decrees dated February 19, 2025;

Decree No. Decree Law on Legislative Decrees;

Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance and Decree number

Decree No. The Minister of Finance issues this Circular to repeal Circular Joint No.

Decree No. 74/2004/TTLT-BTC-BVHTT dated July 19, 2004 of the Ministry of Finance, the Ministry of Culture, Information guiding support for financial expenses for creative activities of literary and artistic works in 2004. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

1. Scope of Regulation:

Repeal all of Circular Joint No. 74/2004/TTLT-BTC-BVHTT dated July 19, 2004 of the Ministry of Finance, the Ministry of Culture, Information guiding support for financial expenses for creative activities of literary and artistic works in 2004. 1. This Circular takes effect from August 18, 2025.

Article 1. Abolish the entire Circular

2. Heads of Departments under the Department of Financial-Economic Affairs, heads of units under the Ministry of Finance, and related agencies, organizations, and individuals are responsible for implementing this Circular./.

Article 2. Implementation clause

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

- Provincial Departments of Finance of provinces and centrally governed cities;

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;
- Government Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Office;
- Ministries, agencies equivalent to ministries, and government agencies;
- Vietnam Fatherland Front Central Committee;
- Central Agencies of Social Organizations;
- Vietnam Federation of Literature and Art Associations;
- Literature and Art Associations at central level and in provinces and centrally governed cities;
- Vietnam Journalists' Association; Journalists' Associations of provinces and centrally governed cities;
- To be filed: VT, KTN. (original).
- Vietnam Journalists' Association; Provincial and Municipal Journalists' Associations under the Central Authority; ||
- Units and organizations under the Ministry of Finance;
- State Council for Education and Human Resource Development;
- Official Gazette;
- Government Electronic Portal;
- Ministry of Finance Portal;
- File: VT, KTN. (copy). |||

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)



Bui Van Khang

 

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관계도

73/2025/TT-BTC
Circular No. 73/2025/TT-BTC revokes Circular Joint Circular No. 74/2004/TTLT-BTC-BVHTT dated July 19, 2004, issued by the Ministry of Finance and the Ministry of Culture, Sports and Tourism guiding financial support for literary and artistic creation activities in 2004.
In effect

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