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Accordingly, all of the following Circulars in the field of management and use of public assets issued by the Minister of Finance are abolished, including:
- Circular 37/2018/TT-BTC dated April 16, 2018 of the Ministry of Finance guiding a number of contents on rearrangement and handling of houses and land according to the provisions of Decree 167/2017/ND-CP dated December 31, 2017 of the Government regulating the rearrangement and handling of public assets.
- Circular 125/2021/TT-BTC dated December 30, 2021 of the Ministry of Finance amending and supplementing a number of articles of Circular 37/2018/TT-BTC dated April 16, 2018 of the Ministry of Finance guiding a number of contents on rearrangement and handling of houses and land according to the provisions of Decree 167/2017/ND-CP dated December 31, 2017 of the Government regulating the rearrangement and handling of public assets.
- Circular 57/2018/TT-BTC dated July 5, 2018 of the Ministry of Finance guiding the implementation of a number of articles of Decree 29/2018/ND-CP dated March 5, 2018 of the Government regulating the order and procedures for establishing the ownership of the entire people over assets and handling assets for which the ownership of the entire people has been established.
Prohibited acts in the management and use of public assets
- Taking advantage of, abusing positions and powers to appropriate, seize and illegally use public assets.
- Investing in construction, purchasing, assigning, leasing, using public assets for purposes other than the intended purpose, regime, exceeding standards and norms.
- Assigning public assets to agencies, organizations, units and individuals exceeding standards and norms or assigning them to agencies, organizations, units and individuals that do not have a need to use them.
- Using cars and other public assets donated by organizations and individuals for purposes other than the intended purpose, regime, exceeding standards and norms.
- Using or not using assigned public assets, causing waste; using public assets for business purposes, leasing, joint ventures and associations that are not suitable for the intended use of the assets, affecting the performance of functions and tasks assigned by the State; using public assets for illegal business.
- Handling public property in violation of the law.
- Destroying or intentionally damaging public property.
- Illegally appropriating, holding, or using public property.
- Failing to perform or not fully performing responsibilities and obligations in the management and use of public property as prescribed by law.
- Other prohibited acts in the management and use of public property as prescribed by relevant laws.
Circular 21/2025/TT-BTC takes effect from June 19, 2025.
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