Updates on Certain Points of Circular No. 16/2023/TT-BTC dated 17th March 2023 by the Ministry of Finance amending and supplementing certain Articles of Circular No. 36/2021/TT-BTC providing instructions about several regulations on investment of state capital and management, use of capital, assets at enterprises as prescribed in Decree No. 91/2015/ND-CP; Decree No. 32/2018/ND-CP; Decree No. 121/2020/ND-CP; and Decree No. 140/2020/ND-CP promulgated by the Minister of Finance