Circular No. 09/2025/TT-BTC guides the management and use mechanism of state budget funds to implement the "Private Business Support Program for Sustainable Business Operations from 2022 to 2025" issued together with Decision No. 167/QĐ-TTg dated February 8, 2022 of the Prime Minister.

CIRCULAR

Guidelines for the management and utilization of state budget funds to implement the "Private Enterprise Sustainable Business Support Program for the period 2022-2025" issued together with Decision No. 167/QĐ-TTg dated February 8, 2022 of the Prime Minister

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Supporting Small and Medium Enterprises dated June 12, 2017;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 80/2021/NĐ-CP dated August 26, 2021 of the Government detailing and guiding the implementation of certain provisions of the Law on Supporting Small and Medium Enterprises;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 167/QĐ-TTg dated February 8, 2022 of the Prime Minister approving the "Private Enterprise Sustainable Business Support Program for the period 2022-2025";

At the proposal of the Director of the Department of Corporate Finance:

The Minister of Finance issues this Circular guiding the mechanism for managing and utilizing state budget funds to implement the "Private Enterprise Sustainable Business Support Program for the period 2022-2025" issued together with Decision No. 167/QĐ-TTg dated February 8, 2022 of the Prime Minister.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides the mechanism for managing and utilizing state budget funds to implement the "Private Enterprise Sustainable Business Support Program for the period 2022-2025" issued together with Decision No. 167/QĐ-TTg dated February 8, 2022 of the Prime Minister (hereinafter referred to as Program 167), including: activities to develop a sustainable business ecosystem; support for private small and medium enterprises to conduct sustainable business operations (hereinafter referred to as small and medium sustainable enterprises); program management activities.

Article 2. Applicability

1. Private enterprises conducting sustainable business operations (hereinafter referred to as sustainable enterprises), small and medium sustainable enterprises, organizations promoting sustainable business development in accordance with the law.

2. Ministries, central agencies; People's Committees of provinces and centrally-administered cities (hereinafter referred to as provincial People's Committees) and subordinate units.

3. Organizations assigned tasks to carry out activities under Program 167 (hereinafter referred to as associations) include: political-social organizations, associations established by the Party and State according to Decree No. 126/2024/NĐ-CP dated October 8, 2024 of the Government on the organization, operation, and management of associations, which are guaranteed or supported by the state budget to implement their tasks in accordance with current regulations and have functions to support and promote enterprise development.

4. Agencies and organizations supporting small and medium enterprises in accordance with Decree No. 80/2021/NĐ-CP dated August 26, 2021 of the Government detailing and guiding the implementation of certain provisions of the Law on Supporting Small and Medium Enterprises (hereinafter referred to as Decree No. 80/2021/NĐ-CP).

5. Agencies, organizations, and individuals related to the management and utilization of state budget funds implementing Program 167.

Article 3. Principles for managing and utilizing state budget funds to implement Program 167

1. Procedures for preparing, allocating, transferring, executing, accounting, auditing, and settling accounts for state budget funds to implement Program 167 shall be carried out in accordance with laws on state budgets, resolutions of the National Assembly, resolutions of the Government, guiding documents, and relevant legal documents; ensuring practicality, effectiveness, feasibility, economy, avoiding duplication of activities, and maximum integration into other programs with compatible objectives; ensuring compliance with the designated beneficiaries, scope of expenditure, expenditure standards, and support levels prescribed in relevant legal documents.

2. Support shall be based on the annual balance of state budget resources. The state budget will provide partial funding for activities stipulated in Program 167, with the content and level of expenditure from the state budget as specified in Chapter II of this Circular.

3. Agencies and units managing and utilizing funds to implement Program 167 shall be responsible under the law for complying with the provisions of this Circular; ensuring rationality, legality, effectiveness, and economy in the use of funds; ensuring honesty, accuracy, transparency, and completeness of legal documentation; revenue, expenditure, bookkeeping, settlement, and archiving of records in accordance with prescribed regulations.

Chapter II

SPECIFIC PROVISIONS

Article 4. Development of a sustainable business ecosystem support

1. Content of expenditure:

a) Building materials on sustainable business including: a set of tools for assessing sustainable business models; press publications (programs, columns, short articles, reports, essays); literary and artistic works in the form of materials (paintings, posters, banners, slogans, electronic boards); materials in the form of television programs.

b) Organizing conferences, seminars, roundtables in direct, online, or hybrid formats to share information, experiences, and best practices on sustainable business and sustainable business models; training, guiding, disseminating materials specified in point a of this clause; connecting sustainable businesses with financial institutions, investors, and linking organizations, experts, and exemplary domestic and international businesses.

c) Organizing courses to enhance awareness and competence of staff involved in supporting and managing sustainable business activities.

d) Establishing a network of advisors to support small and medium-sized enterprises in sustainable business.

2. Expenditure levels:

a) Building materials on sustainable business: carried out according to Circular No. 76/2018/TT-BTC dated August 17, 2018, issued by the Minister of Finance, guiding the content and expenditure level for building training programs and compiling textbooks for higher education and vocational education (hereinafter referred to as Circular No. 76/2018/TT-BTC).

b) Organizing conferences, seminars, roundtables: carried out according to Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Minister of Finance, stipulating travel expenses and conference expenditure regulations (hereinafter referred to as Circular No. 40/2017/TT-BTC).

c) Organizing courses to enhance awareness and competence of staff involved in supporting and managing sustainable business activities: carried out according to Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Minister of Finance, guiding the preparation of budgets, management, use, and settlement of funds for training and capacity building for civil servants; Circular No. 06/2023/TT-BTC dated January 31, 2023, issued by the Minister of Finance, amending and supplementing certain provisions of Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Minister of Finance, guiding the preparation of budgets, management, use, and settlement of funds for training and capacity building for civil servants.

d) Establishing a network of advisors to support small and medium-sized enterprises in sustainable business: carried out according to point d of Clause 1, Article 13 of Decree No. 80/2021/NĐ-CP and Article 11, Clause 2, Article 14 of Circular No. 52/2023/TT-BTC dated August 8, 2023, issued by the Minister of Finance, guiding the mechanism for using state budget funds for regular support to small and medium-sized enterprises as prescribed in Decree No. 80/2021/NĐ-CP dated August 26, 2021, of the Government (hereinafter referred to as Circular No. 52/2023/TT-BTC).

Article 5. Support for small and medium-sized enterprises in sustainable business

1. The state budget supports small and medium-sized enterprises in sustainable business according to the contents prescribed in Program 167 and corresponding support contents prescribed in Decree No. 80/2021/NĐ-CP. Supporting agencies for small and medium-sized enterprises determine specific support contents and eligible recipients according to the provisions of Decree No. 80/2021/NĐ-CP when providing support to small and medium-sized enterprises in sustainable business.

2. The content of expenditure, determination of costs, state budget support funds, and support mechanisms for small and medium-sized enterprises in sustainable business are regulated in Circular No. 52/2023/TT-BTC. The level of state budget support for each content is based on the highest support standard prescribed in Decree No. 80/2021/NĐ-CP.

Article 6. Management Activities of the Program

1. Content of expenditure:

a) Develop guidance materials, implementation procedures, and establish a framework for evaluating and monitoring the Program 167 (hereinafter referred to collectively as the materials).

b) Evaluate the implementation of Program 167, including: organizing inspection teams to assess the implementation at central ministries and agencies, localities; organizing conferences, seminars, meetings to evaluate the results of the Program's implementation.

2. Expenditure levels:

a) The costs for developing implementation materials shall be carried out in accordance with Circular No. 76/2018/TT-BTC.

b) The costs for organizing conferences, seminars, and inspection trips shall be carried out in accordance with Circular No. 40/2017/TT-BTC.

Chapter III

ALLOCATION, PREPARATION, IMPLEMENTATION AND SETTLEMENT OF STATE BUDGET FUNDS

Article 7. Allocation of State Budget Funds

Central budget allocates funds for activities under Program 167 implemented by central ministries and agencies, while local budgets allocate funds for activities under Program 167 implemented by local agencies and in accordance with the following provisions:

1. State budget funds for implementing the contents specified in points a, b, and c of Clause 1, Article 4 of this Circular shall be allocated within the regular expenditure budget of the agencies and units specified in Clause 2, Article 2 of this Circular; for organizations and associations specified in Clause 3, Article 2 of this Circular, they shall implement in accordance with the state budget law and the law on associations.

2. State budget funds for implementing the contents specified in point d of Clause 1, Article 4 and Article 5 of this Circular shall be integrated into the state budget funds supporting small and medium-sized enterprises and allocated in accordance with Clause 1 and Clause 2 of Article 14 of Circular No. 52/2023/TT-BTC.

3. State budget funds for implementing the contents specified in Article 6 of this Circular shall be allocated within the regular expenditure budget of the agency responsible for managing the Program and in accordance with the regulations stipulated in Program 167.

Article 8. Preparation, Allocation, Transfer, Management, Use and Settlement of State Budget Funds

1. The preparation of the budget estimate, allocation, transfer, management, use, and settlement of state budget funds for implementing Program 167 shall be carried out in accordance with Article 3, Article 7 of this Circular and Article 15, Article 17 of Circular No. 52/2023/TT-BTC.

2. Payment of state budget funds.

a) For state budget funds specified in Clause 2, Article 7 of this Circular: payment shall be made in accordance with Article 16 of Circular No. 52/2023/TT-BTC.

b) For state budget funds specified in Clause 1 and Clause 3, Article 7 of this Circular: the form of payment, procedure, formalities, documentation, control, and payment of state budget funds shall be carried out in accordance with Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury sector, and Circular No. 17/2024/TT-BTC dated March 14, 2024 of the Minister of Finance guiding the control and payment of regular expenditures through the State Treasury.

Chapter IV

IMPLEMENTATION

Article 9. Implementation Provisions and Organization of Implementation

1. This Circular takes effect from April 20, 2025.

2. In cases where the legal normative documents cited for application in this Circular are amended, supplemented, or replaced, they shall be applied according to the amended, supplemented, or replaced documents.

3. Ministries, central agencies, provincial People's Committees, associations, and related agencies shall organize the management and use of state budget funds for implementing Program 167 based on the provisions of this Circular. During the implementation process, if there are difficulties, they are requested to promptly reflect them to the Ministry of Finance for research and coordination to resolve them within their authority./.