Youme Law Firm LLC said that on April 26, 2025, the Ministry of Finance issued Circular 17/2025/TT-BTC to abolish all a number of Circulars related to the development and implementation of budget estimates for previous years, including guidance on sources for salary reform.
Accordingly, 8 circulars on the source of salary reform are abolished as follows:
Circular 71/2017/TT-BTC guides the development of the 2018 State budget estimate and the 3-year State budget and financial plan for 2018-2020.
Circular 54/2018/TT-BTC guides the development of the State budget estimate for 2019 and the 3-year State budget and financial plan for 2019-2021.
Circular 71/2020/TT-BTC guides the development of the State budget estimate for 2021, the 3-year State financial and budget plan for 2021-2023.
Circular 132/2017/TT-BTC regulates the organization of the implementation of the State budget estimate in 2018.
Circular 119/2018/TT-BTC regulates the organization of the implementation of the State budget estimate in 2019.
Circular 88/2019/TT-BTC regulates the organization of the implementation of the State budget estimate in 2020.
Circular 109/2020/TT-BTC regulates the organization of the implementation of the State budget estimate in 2021.
Circular 122/2021/TT-BTC regulates the organization of the implementation of the State budget estimate in 2022.