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Circular No. 158/2026/TT-BTC repealing a number of legal documents under the authority of the Minister of Finance

Circular 158/2026/TT-BTC repeals in full 54 Circulars and 2 Decisions, effective 15 December 2026. The list includes several Circulars issued by the Ministry of Planning and Investment. Most repealed documents concern the state budget, funding for State programmes and projects, ODA capital, science and technology, and benefits for civil servants. Some may be relevant to businesses: Circular 74/2022/TT-BTC on the form and deadlines for collecting, paying and declaring fees and charges; Circular 186/2013/TT-BTC on administrative penalties in fee and charge management; circulars on insurance in construction investment (76/2003, 50/2022), compulsory motor vehicle owner civil liability insurance (04/2021, 14/2022), insurance for radiation work (13/2012); and Circular 02/2017/TT-BKHDT on coordinating investment and enterprise registration procedures for foreign investors. The Circular only lists the repealed documents and names no replacements. Businesses should check whether their internal procedures still cite them.

RegHub explainer by New MarketerLast updated:

Based on:158/2026/TT-BTC - Government Official GazetteIssued: Effective:

This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.

General information

  • Number: 158/2026/TT-BTC
  • Issuing body: Ministry of Finance (signed for the Minister by Deputy Minister Ta Anh Tuan)
  • Issued: 28 October 2026
  • Effective: 15 December 2026
  • Official Gazette: No. 570, 5 November 2026
  • Law on Promulgation of Legal Normative Documents No. 64/2025/QH15, amended by Law No. 87/2025/QH15.
  • Decree No. 78/2025/ND-CP (amended by Decree 187/2025/ND-CP).
  • Decree No. 79/2025/ND-CP on inspection, review, codification and handling of legal normative documents (amended by Decree 187/2025/ND-CP).
  • Decree No. 376/2026/ND-CP on the functions, tasks, powers and organisational structure of the Ministry of Finance.

Main content (Article 1)

Repeals in full 54 Circulars and 2 Decisions. Main groups:

Budget and financial planning

  • Circulars guiding the preparation of state budget estimates and 3-year financial and budget plans (38/2019, 61/2021, 47/2022); implementation of the 2023 budget estimate (78/2022).
  • 5-year and 3-year financial plans (69/2017); budget management and administration (107/2008, 196/2013).
  • Management of State Treasury accounts (109/2021).

Fees and charges

  • Circular 186/2013/TT-BTC on administrative penalties in fee and charge management.
  • Circular 74/2022/TT-BTC on the form and deadlines for collecting, paying and declaring fees and charges.

Insurance

  • Insurance in investment and construction (76/2003); compulsory insurance in construction investment (50/2022).
  • Mutual insurance organisations in agriculture, forestry and fisheries (52/2005).
  • Compulsory insurance for radiation work (13/2012).
  • Compulsory motor vehicle owner civil liability insurance (04/2021, 14/2022).

Programmes, projects, ODA, science and technology

  • Financial mechanisms for ODA projects (108/2003, 08/2008, 111/2016).
  • Funding for State programmes and projects (housing support, poor households, household livestock, sustainable forestry, innovative start-up ecosystem, workforce training, climate change, etc.).
  • Financial and asset management related to science and technology tasks (03/2023, 65/2024, 63/2018, 10/2019, etc.).

Other

  • Annual leave pay for officials, civil servants and public employees (141/2011, 57/2014).
  • Covid-19 Vaccine Fund (41/2021).
  • Judicial expertise allowances (85/2025).
  • Ministry of Planning and Investment circulars: 02/2017 (coordination of investment and enterprise registration for foreign investors), 08/2018 and 09/2019 (periodic reporting), 16/2023 (state secret protection).
  • Decisions 34/2006/QD-BTC (Post-Clearance Audit Sub-Departments) and 16/2007/QD-BTC (Anti-Narcotics Control Teams of Customs Departments).

Implementation (Article 2)

  • Effective from 15 December 2026.
  • Heads of Ministry of Finance units and relevant agencies, organisations and individuals are responsible for implementation.

Notes for businesses

The Circular only lists the repealed documents and names no replacements. Businesses should review internal procedures that still cite them, especially on fee and charge declarations, compulsory insurance and foreign investment procedures.

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