Circular No. 94/2024/TT-BTC amends and supplements certain provisions of Circular No. 02/2017/TT-BTC dated January 6, 2017, issued by the Minister of Finance guiding the management of financial resources for environmental protection services.

CIRCULAR

Amending and supplementing certain provisions of Circular No. 02/2017/TT-BTC dated January 6, 2017, issued by the Minister of Finance guiding the management of state budget funds for environmental protection activities

Pursuant to the State Budget Law on June 25, 2015;

Pursuant to the Environmental Protection Law dated November 17, 2020;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 08/2022/NĐ-CP dated January 10, 2022 of the Government detailing certain provisions of the Law on Environmental Protection;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular amending and supplementing certain provisions of Circular No. 02/2017/TT-BTC dated January 6, 2017, issued by the Minister of Finance guiding the management of state budget funds for environmental protection activities.

Article 1. Amending and supplementing Clause 2 of Article 5 of Circular No. 02/2017/TT-BTC as follows:

"2. This Circular provides detailed guidance on additional levels of expenditure (as set out in Appendix 01 attached).

The levels of expenditure specified in Appendix 01 attached to this Circular are the maximum levels of expenditure, based on actual circumstances and the financial capacity of local budgets, the People's Committee of the province shall submit to the People's Council of the province for a decision on specific levels of expenditure to be implemented locally."

Article 2. Transitional Provisions

For expenditure items and levels of expenditure for environmental protection activities at the local level that have been decided or approved according to the law before the effective date of this Circular, they shall continue to be implemented according to the regulations until the People's Council of the province makes a resolution on the content and levels of expenditure for environmental protection activities at the local level, but not later than the fiscal year 2025 and ensuring compliance with the State Budget Law and the provisions of this Circular.

Article 3. Implementation Provisions

1. This Circular takes effect from February 15, 2025.

2. During implementation, if the regulatory legal documents cited for application in this Circular are amended, supplemented, or replaced, then the amended, supplemented, or replaced documents shall apply.