Thông tư số 19/2026/TT-BTC

The regulatory landscape governing public finance and legal drafting is dynamic, requiring constant adaptation to new legislative mandates. This Circular addresses the critical need for updated legal frameworks by formally annulling previous guidelines. Specifically, it repeals Circular No. 338/2016/TT-BTC and its amending Circular No. 42/2022/TT-BTC, which previously detailed the estimation, management, use, and finalization of state budget funds allocated for the development of legal documents and the overall improvement of the legal system. This action ensures that the financial provisions for legislative work are aligned with the most current laws, including the State Budget Law and the Law on Promulgation of Legal Documents, thereby enhancing consistency and effectiveness in public financial management.

Cán bộ quản lý tài chính công, chuyên viên pháp chế, các đơn vị sử dụng ngân sách nhà nước cho hoạt động xây dựng pháp luật, và các nhà nghiên cứu chính sách liên quan đến tài chính và luật.

This Circular, issued by the Bộ Tài chính, mandates the annulment of Circular No. 338/2016/TT-BTC and Circular No. 42/2022/TT-BTC. The repealed regulations previously governed the processes of estimating, managing, utilizing, and finalizing **ngân sách nhà nước** funds specifically allocated for the drafting of **văn bản quy phạm pháp luật** and the comprehensive improvement of the **hệ thống pháp luật** in Vietnam. The decision to repeal these instruments is rooted in recent legislative updates, including the revised State Budget Law (89/2025/QH15) and the Law on Promulgation of Legal Documents (64/2025/QH15, amended by 87/2025/QH15), alongside pertinent National Assembly Resolutions and Government Decrees that introduce new mechanisms and policies for legislative work.
The primary objective is to harmonize the financial management procedures for legislative activities with the latest legal provisions, ensuring greater coherence and responsiveness within the legal and financial frameworks. This move reflects a proactive effort by the Ministry of Finance to streamline and modernize the public finance operations supporting the nation's legislative agenda. The Circular explicitly outlines the immediate cessation of the two older circulars' validity from May 1, 2026. However, it thoughtfully includes transitional provisions, stipulating that the settlement and finalization of state budget funds for legal drafting activities undertaken before July 1, 2025, will continue to adhere to the provisions of the now-repealed Circular No. 338/2016/TT-BTC and its amendment. This ensures a smooth transition and avoids retroactive application issues for past financial commitments.