Circular No. 82/2025/TT-BTC abolishes Circulars of the Ministry of Finance relating to profit distribution regimes, financial matters in the sale and transfer of state-owned enterprises, hardship allowances, and unemployment allowances for workers. This document takes effect from October 1, 2025.
适用范围
Agencies and organizations related to state enterprise management, finance, and worker rights protection.
要点
- Abolish Circular No. 155/2009/TT-BTC on profit distribution regulations for state-owned companies (Article 1.1).
- Abolish Circular No. 202/2009/TT-BTC guiding financial matters in the sale and transfer of 100% state-owned enterprises (Article 1.2).
- Abolish Circular No. 92/2011/TT-BTC on hardship allowances for workers in enterprises (Article 1.3).
- Abolish Circular No. 180/2012/TT-BTC guiding financial treatment regarding unemployment allowances for workers in enterprises (Article 1.4).
🌐 本文件的社会影响
- Simplify legal provisions, making it easier for state-owned enterprises to carry out financial and personnel activities.
- Create opportunities for new documents suitable for current socio-economic conditions to be issued.
- Workers may face difficulties without specific regulations on hardship and unemployment allowances.
❓ 常见问题
Which circulars does Circular No. 82/2025/TT-BTC abolish?
This circular abolishes Circular No. 155/2009/TT-BTC, Circular No. 202/2009/TT-BTC, Circular No. 92/2011/TT-BTC, and Circular No. 180/2012/TT-BTC.
When does this circular take effect?
This circular takes effect from October 1, 2025.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 82/2025/TT-BTC |
Hanoi, August 15, 2025 |
CIRCULAR
Repeals Circulars of the Ministry of Finance: Circular No. 155/2009/TT-BTC dated July 31, 2009 guiding profit distribution regulations for state-owned companies as stipulated in Decree No. 09/2009/NĐ-CP dated February 5, 2009 of the Government; Circular No. 202/2009/TT-BTC dated October 20, 2009 guiding certain financial aspects in the sale and transfer of 100% state-owned enterprises; Circular No. 92/2011/TT-BTC dated June 23, 2011 guiding the implementation of hardship allowances for workers in enterprises according to Decision No. 471/QĐ-TTg dated March 30, 2011 of the Prime Minister; Circular No. 180/2012/TT-BTC dated October 24, 2012 guiding financial treatment regarding unemployment benefits for workers in enterprises.
dated July 31, 2009 guiding the profit distribution regime for state-owned companies as prescribed in Decree No. 09/2009/NĐ-CP dated February 5, 2009 of the Government;
state company as defined in Decree No. 09/2009/NĐ-CP of October 5, 2009 guiding certain contents regarding finance in sale and transfer
Circular No. 202/2009/TT-BTC dated October 20, 2009 guiding certain contents regarding finance in the sale and transfer of 100% state-owned enterprises;
June 2011 guiding the implementation of hardship allowances for workers in enterprises pursuant to Decision No. 471/QĐ-TTg dated March 30, 2011
Circular No. 92/2011/TT-BTC dated June 23, 2011 guiding the implementation of hardship allowances for workers in enterprises pursuant to Decision No. 471/QĐ-TTg dated March 30, 2011 of the Prime Minister;
October 24, 2012 guiding financial handling concerning unemployment assistance for workers at enterprises
động trong doanh nghiệp theo Decision số 471/QĐ-TTg ngày 30 tháng 3
Circular No. 180/2012/TT-BTC dated October 24, 2012 guiding financial treatment concerning job loss allowances for workers at enterprises;
24 tháng 10 năm 2012 hướng dẫn xử lý tài chính về chỉ trợ cấp mất việc
làm cho người lao động tại doanh nghiệp
Pursuant to the Law on Legislative Regulatory Documents issued on February 19, 2025 (amended and supplemented by Law No. 87/2025/QH15 dated June 25, 2025);
Pursuant to the Law on State Capital Management and Investment in Enterprises issued on June 14, 2025;
Pursuant to the Labor Code issued on November 20, 2019;
Pursuant to the Law on Enterprises dated June 17, 2020 (amended and supplemented by Law No. 03/2022/QH15 dated January 11, 2022 and Law No. 76/2025/QH15 dated June 17, 2025);
Pursuant to Decree No. 78/2025/NĐ-CP dated April 1, 2025 of the Government detailing certain provisions and measures to organize and guide the implementation of the Law on Legislative Regulatory Documents (amended and supplemented by Decree No. 187/2025/NĐ-CP dated July 1, 2025 of the Government);
Pursuant to Decree No. 91/2015/NĐ-CP dated October 13, 2015 of the Government on state capital investment in enterprises and management and use of capital and assets in enterprises (amended and supplemented by Decree No. 32/2018/NĐ-CP dated March 8, 2018 of the Government, Decree No. 121/2021/NĐ-CP dated October 9, 2020 of the Government; Decree No. 140/2020/NĐ-CP dated November 30, 2020 of the Government);
Pursuant to Decree No. 145/2020/NĐ-CP dated December 14, 2020 of the Government detailing and guiding the implementation of certain provisions of the Labor Code on labor conditions and labor relations;
Pursuant to Decree No. 23/2022/NĐ-CP dated April 5, 2022 of the Government on establishment, restructuring, ownership conversion, and transfer of ownership representation rights at enterprises wholly owned by the State;
Pursuant to 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 (amended and supplemented by Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government);
At the proposal of the Director of the State-Owned Enterprise Development Department,
The Minister of Finance issues this Circular abolishing the following Circulars of the Ministry of Finance: Circular No. 155/2009/TT-BTC dated July 31, 2009 guiding the profit distribution regime for state-owned companies as prescribed in Decree No. 09/2009/NĐ-CP dated February 5, 2009 of the Government; Circular No. 202/2009/TT-BTC dated October 20, 2009 guiding certain contents regarding finance in the sale and transfer of 100% state-owned enterprises; Circular No. 92/2011/TT-BTC dated June 23, 2011 guiding the implementation of hardship allowances for workers in enterprises pursuant to Decision No. 471/QĐ-TTg dated March 30, 2011 of the Prime Minister; Circular No. 180/2012/TT-BTC dated October 24, 2012 guiding financial treatment concerning job loss allowances for workers at enterprises as follows:
Article 1. Repeal all Circulars issued by the Ministry of Finance
Repeal the following Circulars issued by the Ministry of Finance:
1. Circular No. 155/2009/TT-BTC dated July 31, 2009 of the Ministry of Finance guiding the profit distribution regime for state-owned companies as prescribed in Decree No. 09/2009/NĐ-CP dated February 5, 2009 of the Government.
2. Circular No. 202/2009/TT-BTC dated October 20, 2009, guiding certain financial matters related to the sale and transfer of wholly state-owned enterprises.
3. Circular No. 92/2011/TT-BTC dated June 23, 2011 of the Ministry of Finance guiding the implementation of hardship allowances for workers in enterprises pursuant to Decision No. 471/QĐ-TTg dated March 30, 2011 of the Prime Minister.
4. Circular No. 180/2012/TT-BTC dated October 24, 2012, guiding financial treatment regarding unemployment benefits for workers at enterprises.
Article 2. Implementation clause
This Circular takes effect from October 1, 2025.
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Place of Receipt: |
DEPUTY MINISTER |
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