Decision No. 94/QD-BTC On the announcement of the List of regulatory legal documents issued by the Ministry of Finance and jointly issued that have ceased to be legally effective

Decision No. 94/QD-BTC of the Ministry of Finance announces the list of regulatory legal documents issued by the Ministry of Finance and jointly issued that have ceased to be legally effective from the date of signing.

Document No.94/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn
Updated27/06/2026
FieldFinancial Miscellaneous
Issued date13/01/2009
Effective date13/01/2009
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 94/QD-BTC of the Ministry of Finance announces the list of regulatory legal documents issued by the Ministry of Finance and jointly issued that have ceased to be legally effective from the date of signing.

Key points

  • The Ministry of Finance → announces the List of regulatory legal documents issued by the Ministry of Finance within its authority and joint Circulars drafted primarily by the Ministry that have ceased to be legally effective.

🌐 Social impact of this document

  • Positive impact: Reduces outdated documents, helping to improve administrative management.
  • Negative impact: May cause difficulties for organizations and individuals currently following the expired legal documents.

❓ Frequently asked questions

Which list of documents is being announced?

The Ministry of Finance announces the List of regulatory legal documents issued by the Ministry within its authority and joint Circulars drafted primarily by the Ministry that have ceased to be legally effective.

When does this decision take effect?

This decision takes effect from the date of signing.

What should organizations and individuals do after knowing the list of documents that have ceased to be effective?

Ministries, ministerial-level agencies, government agencies, provincial People's Committees under central cities, and organizations and units under the Ministry of Finance are responsible for implementing this Decision.

What types of documents are included in the list that has ceased to be effective?

It includes the List of regulatory legal documents issued by the Ministry of Finance within its authority and joint Circulars drafted primarily by the Ministry.

Full text

MINISTRY OF FINANCE

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NUMBER: 94/QD-BTC

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

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­­­­­­­­­ HA NOI, January 13, 2009

Pursuant to …;

REGARDING THE ANNOUNCEMENT OF THE LIST OF LEGAL INSTRUMENTS

ISSUED BY THE MINISTRY OF FINANCE AND JOINTLY ISSUED THAT HAVE LOST THEIR LEGAL EFFECTIVENESS

 LEGAL EFFECTIVENESS

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THE MINISTER OF FINANCE

- BASED ON THE LAW ON ENACTING LEGAL INSTRUMENTS ON JUNE 12, 2008;

- BASED ON DECREE NO. 118/2008/ND-CP DATED NOVEMBER 27, 2008 OF THE GOVERNMENT PROVIDING THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;

At the request of the Director of the Legal Department,

DECISION:

Article 1. ANNEXED TO THIS DECISION ARE:

1. THE LIST OF LEGAL INSTRUMENTS ISSUED BY THE MINISTRY OF FINANCE WITHIN ITS AUTHORITY THAT HAVE LOST THEIR LEGAL EFFECTIVENESS (ANNEX I);

2. THE LIST OF JOINT CIRCULARS ISSUED BY THE MINISTRY OF FINANCE AS THE LEAD AGENCY THAT HAVE LOST THEIR LEGAL EFFECTIVENESS (ANNEX II).

Article 2. This Decision shall take effect from the date of signing.

Article 3. THE MINISTRIES, MINISTERIAL-LIKE ORGANIZATIONS, GOVERNMENT-AFFILIATED ORGANIZATIONS, PROVINCTION AND CITY PEOPLE'S COMMITTEES UNDER THE CENTRAL GOVERNMENT, AND THE ORGANIZATIONS AND UNITS UNDER THE MINISTRY OF FINANCE SHALL BE RESPONSIBLE FOR IMPLEMENTING THIS DECISION./.

Place of Receipt:

  • VPCP; NATIONAL ASSEMBLY SECRETARIAT, STATE PRESIDENT SECRETARIAT;
  • TW SECRETARIAT AND PARTY BODIES;
  • MINISTRIES, MINISTERIAL-LIKE ORGANIZATIONS, GOVERNMENT-AFFILIATED ORGANIZATIONS; NATIONAL AUDIT OFFICE;
  • PROVINCE PEOPLE'S COUNCILS, PROVINCE PEOPLE'S COMMITTEES, DEPARTMENT OF FINANCE; STATE TREASURY OF PROVINCES AND CITIES UNDER THE CENTRAL GOVERNMENT;
  • SUPREME PEOPLE'S COURT, SUPREME PEOPLE'S PROSECUTOR'S OFFICE;
  • Provincial People's Committees under the central government;
  • ORGANIZATIONS AND UNITS UNDER THE MINISTRY;
  • INSPECTION DEPARTMENT (MINISTRY OF FINANCE); OFFICIAL GAZETTE;
  • GOVERNMENT WEBSITE; MINISTRY OF FINANCE WEBSITE;
  • To be filed: VT, PC.

DEPUTY MINISTER

DEPUTY MINISTER

(Signed)

Do Hoang Anh Tuan

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Decision No. 94/QD-BTC On the announcement of the List of regulatory legal documents issued by the Ministry of Finance and jointly issued that have ceased to be legally effective
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