Decree No. 92/2023/NĐ-CP Abolishes Certain Legislative Acts of the Government

DECREE

Repealing certain legislative acts of the Government

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Pursuant to the Law Torganized by the Government on June 19, 2015; Law Amending and Supplementing Certain Provisions of the Law on Government Organization and the Law on Local Administration dated November 22, 2019;

Based on the Law on Enactment of Legislative Acts dated June 22, 2015; Law Amending and Supplementing Certain Articles of the Law on Legislative Regulatory Documents dated June 18, 2020;

PURSUANT TO THE PROPOSAL OF THE MINISTER Ministry of Justice;

The Government promulgates Decree on Repealing Certain Legislative Acts of the Government.

This Circular takes effect from January 25, 2026.

1. Decree No. 189-HĐBT dated June 4, 1992 of the Council of Ministers detailing the implementation of the Consular Ordinance.

2. Decree No. 161/1999/NĐ-CP dated October 18, 1999 of the Government detailing the implementation of certain provisions of the Ordinance on the Conclusion and Implementation of International Treaties.

3. Decree No. 159/2003/NĐ-CP dated December 10, 2003 of the Government on the supply and use of cheques.

4. Decree No. 42/2007/NĐ-CP dated March 26, 2007 of the Government stipulating ranks for officers and non-commissioned officers in the People's Public Security force.

5. Decree No. 53/2010/NĐ-CP dated May 19, 2010 of the Government on preferential investment areas and corporate income tax preferences for newly established administrative units due to adjustments in administrative boundaries by the Government.

6. Decree No. 101/2011/NĐ-CP dated November 4, 2011 of the Government detailing the implementation of Resolution No. 08/2011/QH13 of the National Assembly on additional tax measures to address difficulties faced by businesses and individuals.

7. Decree No. 60/2012/NĐ-CP dated July 30, 2012 of the Government detailing the implementation of Resolution No. 29/2012/QH13 on certain tax policies to address difficulties faced by organizations and individuals.

8. Decree No. 183/2013/NĐ-CP dated November 15, 2013 of the Government on the Charter of Organization and Operation of Vietnam Airlines Corporation.

9. Decree No. 184/2013/NĐ-CP dated November 15, 2013 of the Government on the Charter of Organization and Operation of Vietnam Maritime Corporation.

10. Decree No. 10/2014/NĐ-CP dated February 13, 2014 of the Government on the Charter of Organization and Operation of Southern Foodstuff Corporation.

11. Decree No. 41/2020/NĐ-CP dated April 8, 2020 of the Government extending the deadline for tax payment and land lease fees.

12. Decree No. 109/2020/NĐ-CP dated September 15, 2020 of the Government extending the deadline for special consumption tax payment on domestically produced or assembled automobiles.

13. Decree No. 114/2020/NĐ-CP dated September 25, 2020 of the Government detailing the implementation of Resolution No. 116/2020/QH14 of the National Assembly on reducing corporate income tax payable for the year 2020 for enterprises, cooperatives, public institutions, and other organizations.

14. Decree No. 44/2021/NĐ-CP dated March 31, 2021 of the Government guiding the implementation regarding deductible expenses when determining taxable corporate income, including donations and sponsorships made by enterprises and organizations for activities against COVID-19.

15. Decree No. 52/2021/NĐ-CP dated April 19, 2021 of the Government extending the deadline for value-added tax, corporate income tax, personal income tax, and land lease fee payments in 2021.

16. Decree No. 92/2021/NĐ-CP dated October 27, 2021 of the Government detailing the implementation of Resolution No. 406/NQ-UBTVQH15 of the Standing Committee of the National Assembly on certain measures to support businesses and people affected by the COVID-19 pandemic.

17. Decree No. 104/2021/NĐ-CP dated December 4, 2021 of the Government extending the deadline for special consumption tax payment on domestically produced or assembled automobiles.

18. Resolution No. 30/2008/NQ-CP dated December 11, 2008 of the Government on urgent measures to prevent economic decline, maintain economic growth, and ensure social welfare.

Article 2. Repealing part of legal normative documents

1. Repeal Article 23, Article 24, and Article 25 of Decree No. 19/2011/NĐ-CP dated March 21, 2011 of the Government detailing the implementation of certain provisions of the Law on Adoption.

2. Repeal Article 10 of Decree No. 34/2014/NĐ-CP dated April 29, 2014 of the Government on the regulations of the contiguous border area of the Socialist Republic of Vietnam.

3. Repeal Clause 2 of Article 22 of Decree No. 52/2015/NĐ-CP dated May 28, 2015 of the Government on the National Legal Information Database.

4. Repeal Clause 2 of Article 3 of Decree No. 75/2020/NĐ-CP dated July 1, 2020 of the Government detailing certain provisions of the Law Amending and Supplementing Certain Provisions of the Law on Entry, Exit, Transit, and Residence of Foreigners in Vietnam.

5. Repeal Article 12 of Decree No. 104/2022/NĐ-CP dated December 21, 2022 of the Government amending and supplementing certain provisions of decrees related to the submission and presentation of household registration books and temporary residence certificates in administrative procedures and public services.

Article 3. Implementation Provisions

1. This Decree takes effect from December 19, 2023.

2. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial and municipal People's Committees directly under the central government, and relevant agencies and units shall be responsible for implementing this Decree.