Circular No. 97/2024/TT-BTC revokes all of Circular No. 10/2005/TT-BTC and certain provisions in Circular No. 343/2016/TT-BTC and Circular No. 61/2017/TT-BTC of the Ministry of Finance. This Circular takes effect from February 15, 2025.
Các điểm cốt lõi
- Revokes all of Circular No. 10/2005/TT-BTC guiding the implementation of the financial transparency regulation for the allocation, management, and use of capital for construction projects funded by state budget.
- Revokes the provision at point c, Clause 1, Article 1 of Circular No. 343/2016/TT-BTC guiding the implementation of state budget transparency for various levels of budget.
- Revokes the provision at point c, Clause 1, Article 1 of Circular No. 61/2017/TT-BTC guiding the transparency of state budget for budgetary units and organizations supported by the state budget.
🌐 Tác động xã hội từ văn bản này
- Citizens and businesses will no longer be bound by the revoked regulations, helping to reduce administrative burden.
- Financial agencies need to adjust their budget transparency procedures to align with new circulars.
❓ Câu hỏi thường gặp
When does this circular take effect?
Circular No. 97/2024/TT-BTC takes effect from February 15, 2025.
Does the revocation of old circulars affect current budget transparency activities?
Yes, the revocation of specific provisions in Circular No. 10/2005/TT-BTC and certain provisions in Circular No. 343/2016/TT-BTC and Circular No. 61/2017/TT-BTC will require financial agencies to adjust their budget transparency procedures.
What should businesses do to comply with the new circular?
Businesses do not need to undertake any specific actions related to the revoked circulars; they only need to continue complying with current financial regulations.
What impact does the revocation of Circular No. 10/2005/TT-BTC have on the transparency of investment construction projects?
With the revocation of Circular No. 10/2005/TT-BTC, the regulations on financial transparency for the allocation, management, and use of capital for construction projects funded by state budget are no longer applicable.
What should budgetary units do to comply with the new circular?
Budgetary units do not need to undertake any specific actions related to the revoked regulations; they only need to continue to publicly disclose their budgets according to current regulations.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 97/2024/TT-BTC |
Hanoi, December 31, 2024 |
CIRCULAR
Repeals Circular No. 10/2005/TT-BTC dated February 2, 2005 issued by the Minister of Finance; repeals certain provisions of Circulars No. 343/2016/TT-BTC dated December 30, 2016 and No. 61/2017/TT-BTC dated June 15, 2017 issued by the Minister of Finance. Director of the Ministry of Finance; abolish certain provisions of Circular No. 343/2016/TT-BTC dated December 30, 2016 and Circular No. 61/2017/TT-BTC dated June 15, 2017 issued by the Minister of FinanceCircular No. 249/2016/TT-BTC dated December 30, 2016 and Circular No. 61/2017/TT-BTC dated June 15, 2017 of the Minister of Finance tháng 6 năm 2017 của Bộ trưởng Bộ Tài chính
_______________________
Pursuant to the Law on Legislative Regulatory Documents dated June 22, 2015; Pursuant to the Law Amending and Supplementing Certain Provisions of the Law on Legislative Regulatory Documents dated June 18, 2020;
Pursuant to the State Budget Law dated June 25, 2015;
"a) Ministries and central agencies shall take the lead and coordinate with the Ministry of Finance and related agencies in submitting to the Prime Minister for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget according to groups of services within their respective sectors and fields under their management. Ministries and central agencies shall issue detailed lists of services as a basis for tendering, ordering, and assigning tasks (if necessary)."
Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing implementation of certain articles of the State Budget Law;
Pursuant to Decree No. 29/2021/NĐ-CP dated March 26, 2021 of the Government on procedures for reviewing important national projects and supervising and evaluating investment;
Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures for implementing the Law on Legislative Regulatory Documents;
Pursuant to Decree No. 154/2020/NĐ-CP dated December 31, 2020 of the Government amending and supplementing certain provisions of Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures for implementing the Law on Legislative Regulatory Documents;
Pursuant to Decree No. 59/2024/NĐ-CP dated May 25, 2024 of the Government amending and supplementing certain provisions of Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures for implementing the Law on Legislative Regulatory Documents amended and supplemented certain provisions according to Decree No. 154/2020/NĐ-CP dated December 31, 2020 of the Government;
At the proposal of the Director of the Investment Department;
The Minister of Finance hereby issues this Circular to repeal Circular No. 10/2005/TT-BTC dated February 2, 2005 issued by the Minister of Finance; to repeal certain provisions of Circulars No. 343/2016/TT-BTC dated December 30, 2016 and No. 61/2017/TT-BTC dated June 15, 2017 issued by the Minister of Finance.
Article 1. Abolish the entire Circular
Repeals entirely Circular No. 10/2005/TT-BTC dated February 2, 2005 of the Ministry of Finance guiding the implementation of financial transparency regulations concerning the allocation, management, and use of capital for construction projects from state budget funds.
Article 2. Repeals part of the Circulars
1. Repeals the content of point c, Clause 1, Article 1 of Circular No. 343/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance guiding the implementation of publicizing state budget information at various levels.
2. Repeals the content of point c, Clause 1, Article 1 of Circular No. 61/2017/TT-BTC dated June 15, 2017 of the Ministry of Finance guiding the publicizing of state budget information for budgetary units and organizations supported by the state budget.
Article 3. Implementation Provisions
This Circular takes effect from February 15, 2025.
2. The Director of the Investment Department, heads of units under the Ministry of Finance, and related agencies, organizations, and individuals are responsible for implementing this Circular./.
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Place of Receipt: |
DEPUTY MINISTER |
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