Circular 82/2025/TT-BTC annulment of Circulars 155/2009/TT-BTC; 202/2009/TT-BTC; 92/2011/TT-BTC and 180/2012/TT-BTC

CIRCULAR

On annulment of the Ministry of Finance’s Circular No. 155/2009/TT-BTC dated July 31, 2009, guiding the profit distribution regime applicable to state companies under the Government’s Decree No. 09/2009/ND-CP dated February 05, 2009; Circular No. 202/2009/TT-BTC dated October 20, 2009, guiding a number of finance-related provisions in the sale and transfer of enterprises wholly owned by the State; Circular No. 92/2011/TT-BTC dated June 23, 2011, guiding the provision of special allowances for business employees under the Prime Minister’s Decision No. 471/QD-TTg of March 30, 2011; and Circular No. 180/2012/TT-BTC dated October 24, 2012, guiding the financial settlement of job-loss allowance for enterprises’ employees

Pursuant to the Law on Promulgation of Legal Documents dated February 19, 2025, which was amended and supplemented under Law No. 87/2025/QH15 dated June 25, 2025;

Pursuant to the Law on Management and Investment of State Capital in Enterprises dated June 14, 2025;

Pursuant to the Labor Code dated November 20, 2019;

Pursuant to the Law on Enterprises dated June 17, 2020, which was amended and supplemented under Law No. 03/2022/QH15 dated January 11, 2022, and Law No. 76/2025/QH15 dated June 17, 2025;

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 guiding the implementation of, the Law on Promulgation of Legal Documents, which was amended and supplemented under the Government's Decree No. 187/2025/ND-CP dated July 01, 2025;

Pursuant to the Government’s Decree No. 91/2015/ND-CP dated October 13, 2015, on investment of state capital in enterprises and management and use of capital and assets at enterprises, which was amended and supplemented under the Government's Decree No. 32/2018/ND-CP dated March 08, 2018; Decree No. 121/2020/ND-CP dated October 09, 2020, and Decree No. 140/2020/ND-CP dated November 30, 2020;

Pursuant to the Government’s Decree No. 145/2020/ND-CP dated December 14, 2020, detailing and guiding the implementation of a number of articles of the Labor Code regarding working conditions and industrial relations;

Pursuant to the Government’s Decree No. 23/2022/ND-CP dated April 05, 2022, on establishment, rearrangement, ownership conversion, and transfer of owner representative rights at enterprises with 100% of charter capital held by the State;

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 Industry and Trade, which was amended and supplemented under the Government's Decree No. 166/2025/ND-CP dated June 30, 2025;

At the proposal of the Director of the State Enterprise Development Department;

The Minister of Finance hereby promulgates the Circular on annulment of the Ministry of Finance’s Circular No. 155/2009/TT-BTC dated July 31, 2009, guiding the profit distribution regime applicable to state companies under the Government’s Decree No. 09/2009/ND-CP dated February 05, 2009; Circular No. 202/2009/TT-BTC dated October 20, 2009, guiding a number of finance-related provisions in the sale and transfer of enterprises wholly owned by the State; Circular No. 92/2011/TT-BTC dated June 23, 2011, guiding the provision of special allowances for business employees under the Prime Minister’s Decision No. 471/QD-TTg of March 30, 2011; and Circular No. 180/2012/TT-BTC dated October 24, 2012, guiding the financial settlement of job-loss allowance for enterprises’ employees, as follows:

Article 1. Annulment of the Ministry of Finance's Circulars

To annul the following Circulars of the Ministry of Finance:

1. Circular No. 155/2009/TT-BTC dated July 31, 2009, of the Ministry of Finance, guiding the profit distribution regime applicable to state companies under the Government’s Decree No. 09/2009/ND-CP dated February 05, 2009.

2. Circular No. 202/2009/TT-BTC dated October 20, 2009, of the Ministry of Finance, guiding a number of finance-related provisions in the sale and transfer of enterprises wholly owned by the State.

3. Circular No. 92/2011/TT-BTC dated June 23, 2011, of the Ministry of Finance, guiding the provision of special allowances for business employees under the Prime Minister’s Decision No. 471/QD-TTg of March 30, 2011. 

4. Circular No. 180/2012/TT-BTC dated October 24, 2012, of the Ministry of Finance, guiding the financial settlement of job-loss allowance for enterprises’ employees.

Article 2. Effect

This Circular takes effect from October 01, 2025./.