The Ministry of Health has not issued instructions on the Children's Support Fund, localities facing difficulties
Regarding the reorganization of the Children's Support Fund, the Ministry of Finance recommends that people report difficulties and problems to the Ministry of Health for guidance on implementation.
Sending a question to the Ministry of Finance, reader H.T.T.L said: Currently, the grounds for issuing Circular No. 87/2008/TT-BTC have all expired; at the same time, Decree No. 56/2017/ND-CP detailing a number of articles of the Law on Children also no longer stipulates the Children's Protection Fund.
However, according to the national database on law, Circular No. 87/2008/TT-BTC is still shown to be valid.
This reality is causing difficulties for localities in determining the legal validity of the above Circular, as a basis for reorganizing the Children's Protection Fund in the process of merging provinces.
"I propose that the Ministry of Finance consider and have specific instructions on the effectiveness of Circular No. 87/2008/TT-BTC, in order to create a sufficient legal basis for localities to implement" - the reader suggested.
Regarding this issue, the Ministry of Finance responded as follows:
The Children's Support Fund is stipulated in Article 95 of the Children's Law No. 102/2016/QH12. Currently, the bases for issuing Circular No. 87/2008/TT-BTC have expired and have been replaced by other legal documents.
However, the Ministry of Finance has not issued a Circular to abolish Circular No. 87/2008/TT-BTC because the abolishment of the Circular will create legal gaps in regulations on management and use of the Fund.
At the same time, the development of a current management mechanism for the Children's Protection Fund needs to clearly identify the legal status (organization model) of the Children's Protection Fund.
After the organizational arrangement, the state management function of children is the responsibility of the Ministry of Health.
The Ministry of Health has issued Decision No. 1045/QD-BYT dated March 27, 2025 on temporarily regulating the functions, tasks, powers and organizational structure of the Vietnam Children's Support Fund.
Accordingly, the Vietnam Children's Support Fund is responsible for "Coordinating with relevant units to develop, submit to the Ministry of Health to issue or submit to competent authorities to issue financial management mechanisms for the activities of the Vietnam Children's Support Fund to apply uniformly to the Children's Support Fund at all levels and guide the management and use of the Children's Support Fund at all levels".
Up to now, the Ministry of Health has not issued or submitted to competent authorities to issue instructions on the organization model, management and use of the Children's Protection Fund at all levels.
Therefore, regarding the reorganization of the Children's Support Fund, it is recommended that readers base on the Children's Law No. 102/2016/QH13 and reflect difficulties and problems to the Ministry of Health for guidance on implementation.
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