Circular No. 100/2025/TT-BTC guiding the preparation of budgets, management, use, and settlement of funds allocated for civil servant training and capacity building.

 CIRCULAR
Guidelines for the preparation of budgets, management, utilization, and settlement of funds allocated for civil servant training and capacity building
for the training and improvement of civil servants and officials

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

Pursuant to the Civil Servant Law on November 15, 2010;

Pursuant to the Cadres and Civil Servants Law on June 24, 2025;

Pursuant to the Law on Officers of the Vietnam People's Army on December 21, 1999; the Law Amending and Supplementing Certain Provisions of the Law on Officers of the Vietnam People's Army on June 3, 2008; the Law Amending and Supplementing Certain Provisions of the Law on Officers of the Vietnam People's Army on November 27, 2014; the Law on Professional Military Personnel, Defense Workers, and Defense Civil Servants on November 26, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Officers of the Vietnam People's Army on November 28, 2024; the Law Amending and Supplementing Certain Provisions of 11 Laws on National Defense and Security on June 27, 2025;

Pursuant to the Public Security Organs Law on November 20, 2018; the Law Amending and Supplementing Certain Provisions of the Public Security Organs Law on June 22, 2023;

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

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance; Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 101/2017/NĐ-CP dated September 1, 2017 of the Government on cadre and civil servant training and capacity building; Decree No. 89/2021/NĐ-CP dated October 18, 2021 of the Government amending and supplementing certain provisions of Decree No. 101/2017/NĐ-CP dated September 1, 2017 of the Government on cadre and civil servant training and capacity building; Decree No. 171/2025/NĐ-CP dated June 30, 2025 of the Government on civil servant training and capacity building;

Pursuant to Decree No. 33/2023/NĐ-CP dated June 10, 2023 of the Government on village-level cadres and civil servants and non-professional staff at the village and ward levels; Decree No. 170/2025/NĐ-CP dated June 30, 2025 of the Government on civil servant recruitment, utilization, and management;

Pursuant to Decree No. 178/2024/NĐ-CP dated December 31, 2024 of the Government on policies and systems for cadres, civil servants, public officials, workers, and armed forces personnel in implementing the restructuring of the political system's organizational apparatus; Decree No. 67/2025/NĐ-CP dated March 15, 2025 of the Government amending and supplementing certain provisions of Decree No. 178/2024/NĐ-CP dated December 31, 2024 of the Government on policies and systems for cadres, civil servants, public officials, workers, and armed forces personnel in implementing the restructuring of the political system's organizational apparatus;

1. Scope of Regulation:

The Minister of Finance issues this Circular guiding the preparation of budgets, management, utilization, and settlement of funds allocated for civil servant training and capacity building.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular guides the preparation of budgets, management, utilization, and settlement of funds allocated for civil servant training and capacity building (including tasks to enhance the qualifications of civil servants and public officials after the restructuring of the political system's organizational apparatus); funds for implementing Programs/Projects/Plans on civil servant training and capacity building pursuant to Prime Minister's Decisions.

In cases where Programs/Projects/Plans have separate guiding documents, they shall be implemented in accordance with the provisions of those guiding documents.

Article 2. This Circular applies to the following subjects eligible for training and capacity building:

a) Civil servants in Party organizations, state agencies, the Vietnam Fatherland Front, and political-social organizations at central, provincial, and communal levels;

b) Public officials in public service units.

Article 2. Training and Refresher Course Funding

1. The funding for training and refresher courses for civil servants shall be guaranteed from state budget sources allocated in the annual regular expenditure budget of the agencies and units employing such civil servants in accordance with the laws on the state budget; funding from management agencies and units employing civil servants; contributions from civil servants; and financial support from organizations and individuals both domestically and internationally as prescribed by law.

2. The funding for training and refresher courses for public officials shall be sourced from contributions by public officials, financial resources of public service establishments, and other sources as provided by law.

a) For public service establishments that self-fund part of their regular expenditures and those fully funded by the state budget for regular expenditures, the funding shall be allocated from the annual state budget allocation, revenue from business activities, other revenues (if any), and the Development Fund for Business Activities of the establishment, in accordance with the financial autonomy mechanism of public service establishments.

b) For public service establishments that self-fund their regular expenditures and investment costs, and those that self-fund their regular expenditures: The funding shall be self-funded by the establishment from its financial resources and the Development Fund for Business Activities, in accordance with the financial autonomy mechanism of public service establishments.

3. In cases where the funding for training and refresher courses for civil servants and public officials is approved by authorized authorities under Programs/Projects/Plans, the funding shall be implemented according to these Programs/Projects/Plans.

4. Party and State agencies of the Communist Party of Vietnam, the National Front for the Liberation of Vietnam, central-level political-social organizations, provincial People's Committees, and public service establishments shall proactively allocate funding from regular expenditure budgets and other sources to support female civil servants and public officials when participating in training and refresher courses while carrying children under thirty-six months old; ethnic minority civil servants and public officials selected to participate in training and refresher courses in accordance with policies and regulations stipulated in laws on gender equality and ethnic affairs.

5. The funding for training and refresher courses for other subjects applying this Circular shall be ensured by individuals, operational budgets of agencies and units, and other lawful funding sources as prescribed by law.

Article 3. Principles for Using Training and Refresher Course Funding

1. The funding for training and refresher courses shall be utilized to implement annual regular training and refresher courses and post-organizational restructuring training and refresher courses to enhance the qualifications of civil servants and public officials within the jurisdiction of agencies and units, as approved by authorized authorities (including direct training and refresher courses at the institution and sending to other training institutions; online training and refresher courses and combined direct and online training and refresher courses) covering topics such as political theory; national defense and security knowledge; administrative management knowledge and skills; job position requirement knowledge and skills; scientific and technological knowledge, innovation, digital skills, and digital technology.

2. Based on the objects and conditions for postgraduate training for public officials as stipulated in Clause 2, Clause 3 of Article 6 of Decree No. 101/2017/ND-CP dated September 1, 2017 of the Government on training and refresher courses for cadres, civil servants, and public officials, and for civil servants as stipulated in Article 5 of Decree No. 171/2025/ND-CP dated June 30, 2025 of the Government on training and refresher courses for civil servants, and based on the allocated training and refresher course funding and other funding sources, agencies and units shall decide on supporting tuition fees and textbook purchases for the objects decided by authorized authorities to send for training.

3. The funding for training and refresher courses shall be used to cover direct activities serving training and refresher courses and management of training and refresher courses at agencies and units.

4. Where agencies and units conduct bidding or procurement of training and refresher services using state budget funds, they shall comply with the Government’s regulations on bidding, procurement, and assignment of tasks to provide public goods and services using state budget funds from regular expenditure budgets.

5. Enhance forms of online training and refresher courses, and combined direct and online training and refresher courses; reduce direct training and refresher courses. The heads of agencies and units responsible for organizing training and refresher courses shall decide on appropriate forms of training and refresher courses in line with requirements and actual circumstances, ensuring efficiency and cost-effectiveness.

Article 4. Content and expenditure levels for training and capacity building

1. Content and expenditure levels for domestic civil servant training

a) Training service costs and mandatory expenses payable to training institutions: In accordance with invoices from the training institution where the civil servant is sent for training or specific contracts signed by the competent authority;

b) Support funding for purchasing compulsory study materials: Based on the allocated budget capacity and legitimate receipts, the head of the agency or unit decides the level of support funding for purchasing compulsory study materials for the trainees in accordance with their needs;

c) Partial meal allowance during concentrated study periods; travel expense support from the workplace to the training location (one round trip; ceremony; holiday); accommodation rental payment for civil servants during concentrated study at the training institution (in cases where the training institution and the organizing unit confirm that accommodation cannot be arranged);

Based on the location of the training class and budget capacity, agencies and units managing civil servants use regular operating funds and other sources of funding to support the civil servants sent for training for the aforementioned expenses, ensuring the principle that these support expenditures do not exceed the levels specified in Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel allowances and conference expenditure regulations, and Circular No. 12/2025/TT-BTC dated March 19, 2025 of the Ministry of Finance amending and supplementing certain provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel allowances and conference expenditure regulations (referred to as Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC);

d) Support for female civil servants who bring children under thirty-six months old when participating in training, and for ethnic minority civil servants sent for training according to policies and regulations stipulated by laws on gender equality and ethnic affairs. The support funding is allocated within the regular operating budget of the agency or unit managing the civil servants;

2. Content and expenditure levels for domestic civil servant capacity building

a) Contents of expenditure implemented by training and capacity building institutions or agencies and units assigned to organize capacity building classes, compile programs, and prepare training materials:

- Instructor, assistant instructor, and speaker fees:

Depending on the trainee category, level, and quality requirements of the capacity building course, the head of the agency or unit responsible for organizing the civil servant capacity building courses determines the fee levels for instructors, assistant instructors (if any), and domestic speakers based on agreements through appropriate work contracts that match the quality and level of the instructors, assistant instructors, and speakers within the allocated budget: The maximum fee for instructors and speakers is 4,000,000 VND per person per session; the maximum fee for assistant instructors is 2,000,000 VND per person per session (a session is equivalent to four class hours);

For foreign instructors: Depending on necessity, training and capacity building institutions decide on inviting foreign instructors. The fee for foreign instructors is determined by the training and capacity building institutions based on agreements matching the quality and level of the instructors and ensuring compatibility with the training and capacity building funding capacity of the agency or unit;

For permanent instructors teaching in training and capacity building institutions, overtime pay for additional teaching hours beyond the standard quota is paid according to the current regulations on overtime pay for teachers in public educational institutions as stipulated in Circular No. 21/2025/TT-BGDĐT dated September 23, 2025 of the Ministry of Education and Training on overtime pay for teachers in public educational institutions. If these instructors are invited to teach in classes organized by other training institutions, they still receive payment according to the stipulated fee regulations;

- Meal allowance supplements for instructors and speakers:

Depending on the location and duration of the training class, the agencies and units responsible for organizing the capacity building courses determine meal allowance supplements for domestic instructors and speakers in accordance with the lodging allowance levels specified in Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC;

For foreign instructors: Depending on necessity, training and capacity building institutions decide on inviting foreign instructors. The meal allowance for foreign instructors is determined by the training and capacity building institutions based on agreements matching the quality of the instructors and ensuring compatibility with the training and capacity building funding capacity of the agency or unit;

- Travel and accommodation rental expenses for instructors and speakers:

If the agency or unit is unable to provide transportation or accommodation for domestic instructors and speakers and must rent, the expenses are covered according to the current regulations specified in Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC;

For foreign instructors: Depending on necessity, training and capacity building institutions decide on inviting foreign instructors. The travel and accommodation rental expenses for foreign instructors are determined by the training and capacity building institutions based on agreements matching the quality of the instructors and ensuring compatibility with the training and capacity building funding capacity of the agency or unit;

- Reimburse food expenses, accommodation rental, and travel means for adjunct instructors: For courses requiring adjunct instructors, the head of the training and development institution shall decide on the number of adjunct instructors based on necessity within the budget allocated to the organization responsible for organizing the courses, and shall reimburse their food expenses, accommodation rental, and travel means according to the regulations set forth in Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC;

- Translation expenses: Implement translation expense levels as prescribed in Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Ministry of Finance, concerning foreign guest reception regulations when working in Vietnam, international conference and seminar organization regulations in Vietnam, and domestic guest reception regulations;

- Midday refreshment expenses during class sessions: Apply midday refreshment expense levels for organizing conferences as stipulated in Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC;

- Expenditure on examination question preparation, supervision, and grading:

Apply the remuneration levels for examination question preparation, supervision, and grading as specified in Article 8 of Circular No. 69/2021/TT-BTC dated August 11, 2021, issued by the Ministry of Finance, guiding the management of funds for preparing, organizing, and participating in examinations applicable to general education; the head of the organization responsible for organizing the courses shall determine specific levels and must be included in the internal expenditure regulation of the unit;

For permanent lecturers performing teaching duties at training and development institutions, implement the conversion of teaching hours at training classes to standard hours as prescribed in Circular No. 03/2023/TT-BNV dated April 30, 2023, issued by the Ministry of Home Affairs, guiding certain provisions of Decree No. 101/2017/NĐ-CP dated September 1, 2017, of the Government on civil servant training and development, and Decree No. 89/2021/NĐ-CP dated October 18, 2021, of the Government amending and supplementing certain provisions of Decree No. 101/2017/NĐ-CP dated September 1, 2017, of the Government on cadre, civil servant, and public official training and development;

- Reward expenditure for students achieving excellent and outstanding grades: Based on the financial capacity and the number of students achieving excellent and outstanding grades in each class, the training and development institution may decide to reward such students up to a maximum of VND 400,000 per student;

- Actual expenditures directly serving the class:

+ Renting conference halls, classrooms, decorating conference halls and classrooms (flowers, decorations), renting/purchasing equipment for training (if necessary), including information technology equipment, internet connections, online accounts (accounts) for students (if necessary), costs for establishing or renting new online training systems, purchasing artificial intelligence (AI) online account fees to support the creation of materials, other direct information technology costs for online training;

The agency or unit assigned the task of civil servant training shall base its decision on the necessity to purchase items according to the分级管理权限；严格遵守有关采购、招标、凭证和发票的规定，以及信息技术应用和公共资产管理的规定；

+ Purchase and printing costs for textbooks and materials directly serving the class (excluding reference materials); printing and issuing certificates;

+ Medical expenses for common medications for students;

+ Purchase costs for practical training materials for classes that require practical training materials;

All actual expenditures mentioned above must be fully supported by vouchers and invoices as required when making payments. For expenditures on renting conference halls, classrooms, and training equipment, contracts and invoices must be provided as required; if borrowing facilities from other agencies or units to organize training but still need to pay for electricity, water, sanitation, security, and service costs, the payment voucher will be the contract and settlement agreement between both parties, accompanied by a receipt from the lending agency or unit; the lending agency or unit will record this income to reduce the operating expenses of the unit;

- Organizing expenses for field trips and practical training as required by the training and development program issued by the competent authority:

+ Transportation expenses for picking up and dropping off students for field trips and practical training: According to the contract and actual expense vouchers;

+ Partially subsidize food and accommodation expenses for students during practical training days: The heads of agencies, units, and training and development institutions shall decide on the subsidy level not exceeding the travel allowance regulations set forth in Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC;

+ Renting conference halls and accompanying equipment; document, office supplies, drinking water, and common medical expenses; remuneration, meal allowances, travel expenses, accommodation rental for lecturers, speakers, adjunct instructors, translators, and other necessary expenses serving field trips and practical training (if any) as decided by the training and development institution: Implemented according to current financial expenditure regulations and the provisions of this Circular;

- Expenses for compiling new training programs and materials; expenses for revising, updating, and supplementing training programs and materials:

Follow the regulations set forth in Circular No. 76/2018/TT-BTC dated August 17, 2018, issued by the Ministry of Finance, guiding the content and expenditure levels for developing training programs and compiling course textbooks for higher education and vocational education; the agencies and units responsible for compiling the programs and textbooks shall determine the expenditure levels suitable for each training program;

Specifically, for the compilation of materials for training courses lasting less than five days:

+ Writing fee per standard page (A4 size, current administrative document format and presentation standards): VND 70,000;

+ Overall editing and revision fee per standard page: VND 40,000;

+ Remuneration for appraisal and review: VND 30,000 per standard page;

In cases where materials are compiled in ethnic minority languages, and training courses last less than five days, the expenditure levels may be increased by up to 30% compared to the aforementioned levels;

- Expenditure on direct management activities of training courses by educational and training institutions or agencies assigned the task of organizing such courses: Travel expenses for staff managing the course (if applicable); overtime pay for staff managing the course (if applicable) and other expenses necessary for managing and operating the course (if applicable);

Educational and training institutions or agencies organizing training courses are permitted to allocate up to a maximum of 10% of the total budget of each course for direct management activities, which is included within the scope of the allocated training and development budget;

Unspent funds for course management can be proactively utilized for related purposes serving the mission of civil servant training. Educational and training institutions or agencies organizing training courses must establish internal financial regulations specifying the standards for management and utilization of course management funds in accordance with current state regulations;

- Expenditure on digitizing materials for online training:

+ Fees: Developing lesson scripts (a series of teaching activities); detailing lesson content (each activity) according to the teaching script (the product includes text-based activities and links/settings for using materials in each activity, excluding multimedia materials such as images, audio, electronic recording devices (video), infographics); expert/teacher filming (studying the script and lesson content; coordinating with video technicians to prepare; filming coordination); developing video editing requirements/directions (post-production, maximum video length 90 minutes); compiling and processing basic data from the training course results (score list, participant grouping, score distribution, ratio - minimum for 250 participants): Applied according to Circular No. 04/2025/TT-BNV dated May 7, 2025 of the Ministry of Home Affairs stipulating the salary of domestic consultants as the basis for determining the price of tender packages. Based on the financial capacity, role, tasks, and requirements regarding professional qualifications and work experience of individuals in performing tasks; the head of the agency/unit decides the specific remuneration for each individual;

+ Video recording costs for lectures (maximum video duration not exceeding 90 minutes; cost includes technician fees and equipment; does not include travel, accommodation, and meal expenses for technicians (one-two people)): Applied according to Circular No. 03/2018/TT-BTTTT dated April 20, 2018 of the Ministry of Information and Communications promulgating economic-technical norms for television program production (referred to as Circular No. 03/2018/TT-BTTTT);

+ Video editing costs (cutting/splicing videos according to expert requirements; converting formats, resolution, working under expert direction): Applied according to Circular No. 03/2018/TT-BTTTT;

+ Costs for entering textual content (including inserting existing images); digitizing questions into the online learning system linked to learning activities (structured data; requires a recorded file (file) of questions, clearly stating the answers); digitizing textual content into the learning management system; costs for producing interactive e-learning modules: Implemented according to Decree No. 73/2019/NĐ-CP dated September 5, 2019 of the Government on managing investment in information technology applications using state budget funds; Decree No. 82/2024/NĐ-CP dated July 10, 2024 of the Government amending and supplementing certain articles of Decree No. 73/2019/NĐ-CP dated September 5, 2019 of the Government on managing investment in information technology applications using state budget funds and relevant laws; economic-technical norms in the field of information and communication;

+ Actual expenses (renting venue/classroom for filming/recording; design costs for banners placed on websites; infographic creation): Implemented according to current financial expenditure regulations and the provisions of this Circular;

- Support for individuals who are non-professional workers at village or neighborhood levels during concentrated training days at educational institutions: Travel expenses from their workplace to the training location (round trip; ceremony; holiday rest); support for accommodation rental costs according to the expenditure level specified in Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC;

b) Where agencies or units are assigned training and development funding but lack educational and training facilities or the conditions to organize courses themselves, they must send civil servants to train at other educational and training institutions. The agency or unit shall settle the accounts with the educational and training institutions based on contracts signed between both parties in accordance with the law on bidding, ordering, and assigning public service products using state budget funds from the regular budget. If there are insufficient conditions or no suitable service provider is selected, the agency or unit shall directly support the dispatched civil servants with tuition fees, textbook purchase costs, mandatory study material costs, and other mandatory expenses payable to the educational and training institutions according to notifications, invoices, and receipts from the educational and training institutions;

c) The contents of expenditures supported by agencies or units sending civil servants for training are as follows:

Heads of agencies or units sending civil servants for training shall use regular budget funds and other available funds to support civil servants with the following expenditures:

- To support part of the meal expenses for trainees during concentrated training periods; to support travel costs from the workplace to the training location (one round trip; holidays; Tet break); to pay for accommodation rental costs for trainees during concentrated training at the training facility (in cases where the training facility and the organizing unit confirm that accommodation cannot be arranged):

Based on the location of the training class and budget capacity, agencies and units managing civil servants shall use regular operating funds and other lawful sources of funding to support the aforementioned expenses for civil servants sent for training, ensuring that these support expenses comply with the provisions of Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC;

Agencies and units managing civil servants shall not provide support for travel costs and accommodation rental fees for individuals who are non-professional village or neighborhood representatives already supported by the training institutions or units tasked with organizing training classes. Training institutions that have been funded by the budget to build dormitories must arrange accommodation for out-of-town students in classes assigned tasks and allocated budgets by competent authorities; they may not charge additional room fees from students;

- Support for female civil servants who bring children under thirty-six months old when participating in training; minority ethnic civil servants selected for training shall be provided support according to policies and regulations stipulated in laws on gender equality and ethnic affairs;

3. Contents and expenditure levels for training and upgrading civil servants abroad

a) For Ministries and central agencies:

The budget for training and upgrading civil servants abroad is allocated and settled based on the specific costs of each class. The contents and expenditure levels are implemented as follows:

- Expenses for training services and compulsory fees paid to overseas training facilities or service providers: According to the tuition fee notice or invoice from the training institution or the legitimate receipt or invoice issued by the overseas service provider, or according to a specific contract signed by the competent authority;

- Health insurance expenses: According to the mandatory health insurance notice or invoice from the training institution, and it must not exceed the minimum health insurance level applicable to foreign students in the host country;

- Costs for organizing the training class: Surveying, negotiating, and developing study programs with overseas training facilities, based on actual incurred costs with full legitimate receipts and invoices;

- Meal, incidental expenses, accommodation, travel, airport departure taxes, visa processing fees, telephone, fax, internet, and translation expenses are carried out according to the provisions of Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, regarding the expense allowance for state officials traveling abroad for short-term work, funded by the state budget;

b) For localities:

Based on the contents and expenditure levels specified in point a, Clause 3 of this Article, the provincial People's Committee decides on expenditures according to the project approved by the competent authority of the locality and uses the annual training and upgrading budget of the locality to implement;

4. Contents and expenditure levels for training and upgrading civil servants

Based on the financial resources allocated for the training and upgrading of civil servants in public institutions; based on the contents and expenditure levels for training and upgrading civil servants as stipulated in Clauses 1, 2, and 3 of this Article; the head of the public institution decides on the expenditure levels for training and upgrading civil servants in accordance with the financial autonomy mechanism prescribed by law for public institutions;

5. Expenditures for organizing training and upgrading seminars, workshops, and enhancing professional skills, suitable for job positions, using the training and upgrading budget for civil servants and civil employees, implemented according to the expenditure contents and levels prescribed in Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC;

6. Expenditures for activities directly serving the management of civil servant training and upgrading by Ministries, central agencies, and localities:

Based on the annual budget approved by the competent authority, Ministries, central agencies, and localities decide on the allocation of funds to units responsible for managing training and upgrading within their sectors and localities to cover the following items:

- Expenses for organizing meetings, seminars, and conferences; travel expenses for inspections and evaluations of training and upgrading outcomes: Implemented according to the provisions of Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC;

- Expenses for investigations and surveys to develop training and upgrading plans: Applied according to the expenditure levels prescribed in Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance, concerning the preparation, management, use, and settlement of funds for statistical surveys and national censuses, and Circular No. 37/2022/TT-BTC dated June 22, 2022, amending and supplementing Clause 9 of Article 3 and Model No. 01 attached to Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance, concerning the preparation, management, use, and settlement of funds for statistical surveys and national censuses;

- Office supplies and other expenses directly related to the management of civil servant training and upgrading: Based on legitimate and valid receipts according to current regulations.

Article 5. Budget Preparation, Allocation, and Settlement for Training and Capacity Building Expenses

1. The preparation of budget estimates, allocation, and settlement of state budget funds for implementing training and capacity building tasks shall be carried out in accordance with the laws on state budget and accounting.

2. Annually, along with the time for preparing the state budget estimate, agencies and units assigned tasks shall develop plans and budget estimates for implementing training and capacity building tasks that meet job position requirements and effectiveness; aggregate the budget estimates for implementing training and capacity building tasks into their own annual budget plan estimates to submit to the financial authority for consolidation and submission to the competent authority according to regulations.

Based on the Project, training and capacity building plans abroad approved by the competent authority and guidelines from the Ministry of Home Affairs, when developing plans and budget estimates, they must detail the following contents:

- Evaluation of the results of implementation and the situation of using funds in the previous year;

- The agency responsible for organizing overseas training and capacity building delegations;

- Content of the training and capacity building courses;

- Anticipated candidates for overseas training and capacity building;

- Study duration abroad;

- Anticipated training and capacity building institutions;

- Estimated budget for each delegation;

- Total demand for training and capacity building funds abroad.

3. For Programs/Projects/Proposals on training and capacity building approved by the Prime Minister to implement through separate Decisions: Annually, the central agency assigned the main responsibility for the Program/Project/Proposal shall guide relevant Ministries, sectors, and localities regarding the target groups and quantities needed for training and capacity building so that Ministries, sectors, and localities have a basis to develop plans and budget estimates for implementing training and capacity building tasks consistent with the objectives of the Program/Project/Proposal approved by the Prime Minister.

Article 6. Reporting and Inspection System

1. Annually, Ministries, central agencies, provinces, and cities shall be responsible for compiling and submitting reports on the implementation of training and capacity building work to the Ministry of Home Affairs and the agency responsible for the Program/Project/Proposal before January 31 of the following year.

2. The Ministry of Home Affairs and the agency responsible for the Program/Project/Proposal shall be responsible for leading and coordinating with related agencies to conduct regular and spot inspections on the implementation of training and capacity building tasks, the content of Program/Project/Proposal fund usage at units under Ministries, central agencies, and localities to ensure supervision of the management and use of training and capacity building funds in accordance with objectives, regulations, economy, and efficiency.

3. Provincial Departments of Home Affairs shall be responsible for leading and coordinating with related agencies to conduct regular and spot inspections, supervise, and evaluate the implementation of training and capacity building tasks within their jurisdiction to ensure achievement of assigned targets, proper and regulated use of funds.

Article 7. Application Provisions

Agencies and units organizing training and capacity building for cadres; officers, professional military personnel, non-commissioned officers, soldiers, workers, officials in units under the People's Armed Forces; those working part-time in villages and residential wards as prescribed by the competent authority shall apply the provisions of this Circular.

Article 8. Implementation organization

1. This Circular takes effect from October 28, 2025.

2. Circular No. 36/2018/TT-BTC dated March 30, 2018, guiding the preparation of budget estimates, management, use, and settlement of funds allocated for cadre, civil servant, and official training and capacity building work, and Circular No. 06/2023/TT-BTC dated January 31, 2023, amending and supplementing certain articles of Circular No. 36/2018/TT-BTC dated March 30, 2018, guiding the preparation of budget estimates, management, use, and settlement of funds allocated for cadre, civil servant, and official training and capacity building work shall cease to be effective from the date this Circular takes effect.

For training and capacity building classes implemented according to the plan assigned in 2025, agencies and units shall base their settlement of funds on the provisions of this Circular and actual expenditure vouchers at the time this Circular becomes effective, in accordance with the laws on the state budget and within the scope of the 2025 state budget estimate already assigned by the competent authority.

Civil servants sent for training and capacity building in compliance with Clause 5, Article 41 of Decree No. 171/2025/NĐ-CP shall continue to receive support for expenses at the levels specified in this Circular.

3. The expense levels stipulated in this Circular serve as the basis for Ministries, central agencies, and localities to prepare budget estimates for training and capacity building work. The Minister and heads of central agencies shall proactively specify specific expense levels from state budget funds to comply with and ensure adherence to the laws on the state budget for implementation within the scope of the state budget estimate already assigned by the competent authority. Based on the actual financial autonomy level of public service units approved by the competent authority, market prices, and financial resources, heads of training and capacity building institutions may decide on certain contents and expense levels in accordance with the laws on the financial autonomy mechanism of public service units.

Based on the degree of financial autonomy of public service units approved by the competent authority, actual market prices, and available financial resources, heads of training and capacity building institutions may decide on certain contents and expense levels in accordance with the laws on the financial autonomy mechanism of public service units.

4. For training and capacity building classes organized with funding contributed or sponsored by organizations and individuals, it is encouraged to implement the expenditure system prescribed in this Circular to ensure economy and efficiency. In cases where higher expense levels are required, the agency or unit responsible for training and capacity building shall decide based on the financial capacity of the unit.

Tasks, Programs/Projects/Proposals involving training and capacity building for other target groups not covered by this Circular shall apply the contents and expense levels prescribed in this Circular.

6. When regulations on systems and standards for expenditures referred to for application in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to such amended, supplemented, or replacing documents.

7. In the course of implementation, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance for study and resolution./.