Circular 100/2026/TT-BTC repealing 06 Circulars issued by Minister of Finance

CIRCULAR

Repealing 06 Circulars issued by the Minister of Finance

Pursuant to the Law No. 64/2025/QH15 on Promulgation of Legal Documents, which was amended and supplemented by the Law No. 87/2025/QH15;

Pursuant to the Law No. 16/2023/QH15 on Prices, which was amended and supplemented by Law No. 44/2024/QH15, Law No. 61/2024/QH15, Law No. 95/2025/QH15, and Law No. 140/2025/QH15;

Pursuant to the Government's Decree No. 78/2025/ND-CP dated April 01, 2025 detailing a number of articles of, and providing measures for organization and guidance of implementation of, the Law on Promulgation of Legal Documents, which was amended and supplemented by Decree No. 187/2025/ND-CP;

Pursuant to the Government’s Decree No. 79/2025/ND-CP dated April 01, 2025, on inspection, review, systematization and handling of legal documents, which was amended and supplemented by the Decree No. 187/2025/ND-CP;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance, which was amended and supplemented by the Decree No. 166/2025/ND-CP;

At the proposal of the Director of Department of Price Management;

The Minister of Finance hereby promulgates the Circular repealing 06 Circulars issued by the Minister of Finance.

Article 1. Repealing 06 Circulars

1. Circular No. 234/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the prices of services for inspection of technical safety and quality of seagoing ships, offshore facilities, and industrial products installed on seagoing ships and offshore facilities; assessment and certification of safety management systems and approval, inspection, assessment, and certification relating to maritime labour.

2. Circular No. 235/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the prices of services for exhaust emission testing of road motor vehicles and fuel consumption testing of passenger cars of up to 07 seats that are manufactured, assembled, or imported.

3. Circular No. 236/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the prices of services for appraisal of designs, inspection of quality, technical safety and environmental protection of rolling stocks and equipment.

4. Circular No. 237/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the prices of services for inspection of the technical safety and quality of inland waterway vessels.

5. Circular No. 239/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the prices of services for testing, inspection of technical safety quality and environmental protection of road motor vehicles, special-use motorcycles, and components used in manufacture, assembly, and importation.

6. Circular No. 47/2018/TT-BTC dated May 15, 2018 of the Minister of Finance guiding the determination of lease prices and reserve prices in auctions for lease or definite-term transfer of the right to operate irrigation and transport infrastructure assets.

Article 2. Implementation provisions

This Circular takes effect on September 01, 2026.