Decree 104/2026/NĐ-CP Regulating the Preparation of Budgets, Management, Utilization, and Final Accounts for Regular Expenditure to Implement Tasks as Specified in Article 40 of the State Budget Law

The Issuer: STATE OFFICIAL WEBSITE OF THE GOVERNMENT Email: [email protected] Agency: OFFICE OF THE GOVERNMENT Date of Issuance: 08.04.2026 16:24:04 +07:00

Regulating the preparation of budget estimates, management, utilization, and final accounts for recurrent expenditures to implement tasks specified in Article 40 of the National Budget Law
Based on the Government Organization Law No. 63/2025/QH15;
Based on the National Budget Law No. 89/2025/QH15;
Based on the Public Investment Law No. 58/2024/QH15, amended and supplemented by Law No. 90/2025/QH15;

Based on the Law on Management, Utilization of State Assets No. 15/2017/QH14, amended and supplemented by Laws Nos. 64/2020/QH14, 07/2022/QH15, 24/2023/QH15, 31/2024/QH15, 43/2024/QH15, 56/2024/QH15 and 90/2025/QH15;

Based on the Urban and Rural Planning Law No. 21/2017/QH14, amended and supplemented by Laws Nos. 15/2023/QH15, 16/2023/QH15, 28/2023/QH15, 31/2024/QH15, 35/2024/QH15, 38/2024/QH15, 43/2024/QH15, 57/2024/QH15, 94/2025/QH15 and 95/2025/QH15;

Based on the Public Procurement Law No. 22/2023/QH15, amended and supplemented by Laws Nos. 57/2024/QH15 and 90/2025/QH15;

Based on the Land Law No. 31/2024/QH15, amended and supplemented by Laws Nos. 43/2024/QH15, 47/2024/QH15, 58/2024/QH15, 71/2025/QH15, 84/2025/QH15, 93/2025/QH15 and 95/2025/QH15;

Based on the Law on Management of Public Debt No. 20/2017/QH14, amended and supplemented by Law No. 90/2025/QH15;

Based on the Construction Law No. 50/2014/QH13, amended and supplemented by Laws Nos. 03/2016/QH14, 35/2018/QH14, 40/2019/QH14, 62/2020/QH14, 45/2024/QH15, 47/2024/QH15, 55/2024/QH15, 61/2024/QH15, 84/2025/QH15, 93/2025/QH15 and 95/2025/QH15;

In accordance with the proposal of the Minister of Finance;

The Government promulgates this Decree to regulate the preparation of budget estimates, management, utilization, and final accounts for recurrent expenditures to implement tasks specified in Article 40 of the National Budget Law.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of Application

1. This Decree regulates the preparation of budget estimates, allocation, assignment, management, utilization, and final accounts for recurrent expenditures to implement tasks specified in Article 40 of the National Budget Law, including:
a) Compensation, support, resettlement when the State acquires land or expropriates land; land clearance (hereinafter referred to as land clearance).

b) Expenditure for preparation and approval of investment projects using official development assistance funds or preferential foreign donor loans.

c) Preparation, review, and approval of feasibility study reports, project proposal submissions; preparation, review, and decision-making on investment projects.

d) Procurement, repair, renovation, upgrading of assets, equipment; leasing of goods and services; repair, renovation, upgrading, expansion, construction of new works in existing projects.

e) Activities related to planning.

f) Other necessary tasks.

2. This Decree does not apply to the following matters:

a) Tasks involving reconstruction, upgrade, expansion, or construction of new works in existing projects; procurement, repair, renovation, upgrading of assets and equipment; leasing of goods and services and other necessary tasks that are urgent for prevention, response, mitigation, and recovery from natural disasters, epidemics, fires, or other force majeure events causing damage to infrastructure, which shall be carried out in accordance with the provisions of the National Budget Law and Decree No. 66/2021/NĐ-CP dated July 6, 2021, of the Government on detailed implementation rules for certain provisions of the Disaster Prevention and Control Law and the Law Amending and Supplementing Certain Provisions of the Disaster Prevention and Control Law and the River Regulation Law, amended by Decree No. 53/2026/NĐ-CP.

b) Tasks involving reconstruction, upgrade, expansion, or construction of new works in existing projects; procurement, repair, renovation, upgrading of assets and equipment; leasing of goods and services and other necessary tasks using public investment funds in accordance with the provisions of the Public Investment Law.

c) Tasks related to maintenance of state-owned assets to ensure that such assets are maintained according to their original functional specifications and technical standards without altering their functionality or scale, as provided by laws on management, utilization of state assets, national budget, and other relevant laws.

d) Tasks involving procurement of vehicles and leasing of vehicle services in accordance with the provisions of laws on management, utilization of state assets, national budget, and other relevant laws.

3. For tasks utilizing recurrent expenditures specified in paragraph 1 of this Article in the fields of defense, security, foreign affairs: The procedures and processes for preparing budget estimates, allocating, assigning, and finalizing recurrent expenditures shall be implemented in accordance with the provisions of this Decree and specific regulations of the Government to ensure compliance with the special characteristics of defense, security, and foreign affairs.

4. For tasks utilizing recurrent expenditures specified in paragraph 1 of this Article in the fields of information technology, science, technology, innovation, digital transformation, environmental protection, and other fields (if any, outside the provisions of paragraph 2 of Article 1 of this Decree): The agency or unit shall apply the provisions of this Decree regarding procedures and processes for preparing budget estimates, allocating, assigning, and finalizing recurrent expenditures and implement in accordance with relevant laws on information technology, science, technology, innovation, digital transformation, environmental protection, and other related laws to ensure compliance. In case there are preferential or more favorable mechanisms, policies, or measures provided by the National Assembly, Standing Committee of the National Assembly, Government for scientific, technological, and innovative activities, such provisions shall be applied accordingly.

d) The procurement of vehicles and the leasing of vehicle services shall be carried out in accordance with the provisions of the law on the management and use of state assets, state budget, and other relevant laws.

3. For the recurrent expenditure tasks specified in Clause 1 of this Article in the fields of national defense, security, foreign affairs: The procedures and processes for preparing the budget estimate, allocating, assigning the budget, and finalizing the budget for recurrent expenditures shall be implemented in accordance with the provisions of this Decree and the separate regulations of the Government to ensure compliance with the special characteristics of national defense, security, and foreign affairs.

4. For the recurrent expenditure tasks specified in Clause 1 of this Article in the fields of information technology, science, technology, innovation, digital transformation, environmental protection, and other fields (if any, outside the provisions of Paragraph 2 of Article 1 of this Decree): The agency or unit shall apply the provisions of this Decree regarding the procedures and processes for preparing the budget estimate, allocating, assigning the budget, and finalizing the budget for recurrent expenditures, and implement in accordance with the laws on information technology, science, technology, innovation, digital transformation, environmental protection, and other relevant laws. In case there are preferential, advantageous, or more favorable provisions under the laws on science, technology, and innovation of the National Assembly, Standing Committee of the National Assembly, and the Government, such provisions shall be applied.

5. For political-social professional organizations, social organizations, and socio-professional organizations receiving state budget support according to the tasks assigned by the Party and the State in accordance with the laws on associations and the laws on the state budget: They shall apply the provisions of this Decree regarding the procedures and formalities for preparing, allocating, assigning, and finalizing regular expenditure budgets for asset procurement, equipment acquisition to serve regular activities within the scope of the assigned state budget allocation and are fully responsible for the documentation and decisions approving tasks.

Article 2. Scope of Application

This Decree applies to the following agencies and units:

1. State organs, Vietnam Fatherland Front Committee (including political-social organizations), political organizations.

2. Public sector institutions.

3. Other organizations or individuals related to the use of regular expenditure for implementing tasks as specified in Clause 1, Article 1 of this Decree.

Article 3. Interpretation of Terms

In this Decree, the following terms are understood as follows:

1. Asset procurement, repair, renovation, and upgrading task refers to a non-construction component task, including asset procurement for replenishment, replacement, or repair, renovation, and upgrade of machinery and equipment to serve regular activities, management work, or public sector service provision by the agency or unit in accordance with the laws on state asset management and use and relevant sectoral/lateral laws.

2. Repair, renovation, upgrading, expansion, and new construction task for project components already invested in construction refers to a construction component task, including repair to renovate, upgrade, expand, and construct new project components, office buildings, and infrastructure of the agency or unit to ensure serving regular activities, management work, or public sector service provision by the agency or unit in accordance with the laws on construction, laws on state asset management and use, and relevant sectoral/lateral laws, including the purchase of assets and equipment associated with construction projects.

3. Goods and services leasing task refers to an activity where the agency or unit leases goods and services from organizations or individuals for a specified period or occasional use to ensure serving regular activities, management work, or public sector service provision by the agency or unit in accordance with the laws on state asset management and use, procurement laws, and relevant sectoral/lateral laws.

4. Other necessary tasks refer to tasks that arise and must be carried out immediately within the fiscal year according to decisions approved by the Prime Minister (for tasks using central budget funds) or decisions approved by local people's committee heads (for tasks using local budget funds); digital transformation projects in accordance with instructions from the steering committee’s opinion notification, requirements in National Assembly resolutions, Standing Committee of the National Assembly, Government, and Prime Minister and local people's committee decisions.

Article 4. Principles of Budgeting, Management and Final Accounting for Regular Expenditure

1. The allocation of regular expenditure to implement tasks as stipulated in this Decree shall be carried out according to the principle of not overlapping with tasks of the same content that have been allocated within the medium-term investment plan of the unit in accordance with the law on investment; it must be implemented immediately during the fiscal year to ensure the continuous operation of the agency and unit; it must meet the progress requirements for preparing investments, implementing projects, and must be approved by competent authorities according to the provisions of the law. The agency or unit shall bear full responsibility for the proposal submitted.

The financial authority is responsible for compiling proposals from agencies and units to report to competent authorities for examination and decision-making on budget allocation to ensure consistency with the annual state budget balance.

2. The preparation, distribution, assignment of budgets, management and utilization, and final accounting of regular expenditure to implement tasks as stipulated in this Decree shall be carried out according to the provisions of the law on state budget, investment, land, management and use of public assets, accounting, tendering, construction, and other relevant laws. Specifically:

a) For tasks involving procurement, repair, renovation, upgrading of assets and equipment; leasing of goods or services, it shall be based on the provisions regarding standards and usage quotas for machinery and equipment serving the activities of the agency or unit according to the law on management and use of public assets and relevant sectoral laws. The budget proposal must be prepared after approval by competent authorities and submitted for examination and decision-making; the distribution and assignment of regular expenditure tasks shall not exceed the total regular expenditure budget assigned to the agency or unit in the fiscal year.

b) For tasks involving repair, renovation, upgrading, expansion, construction of new project components within already constructed projects, it shall be based on the provisions regarding standards and usage quotas for office premises and operational facilities according to the law on management and use of public assets, technical specifications and standards applicable to projects as stipulated by relevant sectoral laws. The budget proposal must be prepared after approval by competent authorities and submitted for examination and decision-making; it shall not exceed 20 billion dong per task. The distribution and assignment of regular expenditure budgets to implement tasks shall not exceed the total regular expenditure budget assigned to the agency or unit in the fiscal year.

Agencies and units are responsible for managing, utilizing, and disbursing funds implementing tasks falling within the scope of this Decree to ensure efficiency and economy; any transfer of fund sources for task implementation (if applicable) shall be carried out according to the provisions of the law on state budget.

3. The allocation of regular expenditure to implement tasks falling within the scope of this Decree is the responsibility of which level of budget, as determined by that level of budget.

4. In cases where tasks falling within the scope of paragraph 1 of Article 1 of this Decree are implemented according to relevant sectoral laws and regulations; agencies and units shall be responsible for final accounting of projects using regular expenditure funds after completion in accordance with current law.

Chapter II
PROVISIONS ON THE ESTABLISHMENT OF BUDGET, MANAGEMENT, UTILIZATION AND SETTLEMENT OF REGULAR EXPENSES FOR IMPLEMENTING MISSIONS OF LAND SEIZURE
Article 5. Principles of Utilizing Regular Expenses for Implementing Land Seizure Missions
1. Funds for regular expenses to implement land seizure missions must be approved by the competent authority in the investment decision according to the provisions of laws on public investment, state budget, land, and other relevant laws.

The competent authority approving the investment project decision shall be responsible for determining the funds for regular expenses to implement land seizure missions based on ensuring balanced state budget within the annual regular expenditure budget allocated to the agency or unit during the implementation of the project, while ensuring compliance with provisions of laws on public investment, state budget, land, and other relevant laws; priority should be given to allocating regular expenditure funds in the annual regular expenditure budget allocated to the agency or unit for implementing land seizure missions during the project's implementation.
2. The annual regular expenditure budget for implementing land seizure missions shall be prepared based on the funds for regular expenses to implement land seizure missions that have been approved by the competent authority in the investment decision and the annual feasibility of implementation.
3. Units using state budget, project owners are responsible for fully monitoring the funds for regular expenses to implement land seizure missions; units or organizations implementing land seizure missions must manage and utilize the funds for regular expenses to implement land seizure missions according to their intended purpose, target, regulations, standards, and quotas as stipulated by competent state authorities. Relevant agencies and units shall regularly coordinate to ensure that the mission of land seizure is carried out in accordance with the provisions of this Decree, laws on state budget, public investment, land, and other relevant laws.

4. Expenditures must be within the allocated budget scope, accompanied by complete documentation and vouchers as required; regular expenses for implementing land seizure missions shall not be used for purposes outside the mission's scope.

Article 6. Content and Level of Expenditure

1. Content of regular expenses to implement land seizure missions:

a) Support in accordance with the provisions of Articles 19, 20, 21, and 22 of Decree No. 88/2024/NĐ-CP dated July 15, 2024 of the Government on compensation, support, and resettlement when the State seizes land, as amended and supplemented by Decree No. 226/2025/NĐ-CP.

b) Costs to ensure the organization and implementation of land seizure missions in accordance with the provisions of paragraphs 4, 5, and 6 of Article 27 of Decree No. 88/2024/NĐ-CP, as amended and supplemented by Decree No. 226/2025/NĐ-CP.

2. The level of expenditure for support items and costs to ensure the organization and implementation of land seizure missions shall be implemented in accordance with laws on land, state budget, and other relevant laws.

Article 7. Preparation of Budget Estimates

1. Annually, at the time of preparing the state budget estimates, based on the guidance for building state budget estimates issued by the competent authority, and based on the regular expenses to implement land seizure missions that have been decided by the competent authority, the project owner shall be responsible for leading and coordinating with units assigned to carry out the land seizure mission to calculate and propose necessary regular expenditure requirements for implementing land seizure missions in the next year's state budget estimates, consolidating them into their own unit's budget estimate, sending it to the superior management agency for review, consolidating it into a single unit's first-level budget estimate sent to the same level financial authority for submission to the competent authority according to laws on state budget and other relevant laws.

2. The content of the budget estimate includes:

a) Total demand for funds to implement land seizure missions (or total investment in independent land seizure components) in the next year's state budget, detailed by each funding source.

b) The annual regular expenditure budget for implementing land seizure missions must include: allocated funds and implementation status of the current year's budget, cumulative funds implemented from previous years (if applicable); projected needs for the following year.

Article 7. Budget Preparation

1. Annually, at the time of preparing the state budget, based on the guidelines for building the state budget issued by the competent authority, and based on the recurrent expenditure allocated for land acquisition tasks as decided by the competent authority, the investor shall be responsible for organizing, coordinating with the agencies or units assigned to carry out the land acquisition task to calculate and propose the necessary recurrent expenditure requirements for implementing the land acquisition task in the state budget of the following year, consolidating into their own agency's budget estimate, sending it to the superior management body for examination, consolidation, and then submitting the first-level unit's consolidated budget estimate to the same level financial authority according to the provisions of the law on the state budget and other relevant laws.

2. The content of the budget estimate includes:

a) The total recurrent expenditure requirements for implementing the land acquisition task (or the total investment amount of an independent land acquisition component project) in the next year's budget, detailed by each source of funds.

b) The budget estimate for the following year's recurrent expenditures to implement the land acquisition task shall include: The allocated funds and the implementation status of the current-year budget, cumulative expenditure from previous years (if any); projected needs for the next year.

Article 8. Allocation, Assignment of Budget, Management and Utilization of Funds

1. After being assigned the state budget by the Prime Minister, Ministry of Finance, and people's committees at both central and local levels, the first-level budget units shall allocate and assign the state budget to the units utilizing the state budget in accordance with the laws on state budget.

2. The management and utilization of funds for regular expenditures related to land expropriation tasks are carried out in accordance with this Decree, the provisions of Decree No. 254/2025/NĐ-CP dated September 26, 2025 by the Government on managing, settling, and finalizing projects using public investment funds, laws on state budget, public investment, land, and other relevant laws.

3. In case of arising needs for regular expenditure funds to implement land expropriation tasks, first-level budget units shall proactively arrange, allocate, or adjust within the assigned budgetary funds to be allocated to the units utilizing the state budget for task implementation. If such arrangements, allocations, or adjustments cannot be made in the already assigned budgetary funds, relevant agencies and units shall review and propose funding needs, submit them to the same-level financial agency for consolidation, report to competent authorities for examination and supplementation of funds in accordance with laws on state budget and other relevant laws.

Article 9. Settlement of Funds

1. Annual Settlement: Regular expenditures for land expropriation tasks are settled annually together with the settlement of the agency or unit's budget in accordance with the laws on state budget.

2. Regular expenditures to implement land expropriation tasks are settled within the total investment value of the project.

In addition to compiling and reporting annual settlement as stipulated in paragraph 1, units and organizations implementing land expropriation tasks shall be responsible for settling compensation, support, resettlement, and land expropriation content, submitting the final settlement report to competent authorities for approval, and sending the decision approving it to the project investor to include in the overall project completion settlement report according to laws on state budget, public investment, land, and relevant legal provisions.

Section 2
REGULAR EXPENSES FOR IMPLEMENTING
LAND EXPROPRIATION TASKS WHERE THE STATE IS COMPENSATING FOR LAND USE

Article 10. Preparation, Management, Utilization, and Settlement of Compensation Funds for State Compensating for Land Use

1. Determining the compensation amount due to land expropriation is carried out in accordance with laws on land.

2. Competent authorities shall decide the compensation amount based on laws on land, allocate funds from their own budget to pay to those whose land is expropriated and owners of immovable properties attached to such lands; they are responsible for settling the payment to those whose land is expropriated and owners of immovable properties attached to such lands in accordance with this Decree and consolidating it in their annual state budget settlement report according to laws on regular expenditure settlement, accounting laws, relevant guidelines, and other related laws.

Chapter III
PROVISIONS ON THE ESTABLISHMENT OF BUDGET, MANAGEMENT, UTILIZATION AND SETTLEMENT OF EXPENSES FOR IMPLEMENTING PREPARATION, APPROVAL OF PUBLIC INVESTMENT PROJECTS USING ODA FUNDS AND FOREIGN LOAN FAVORED FUNDS FROM FOREIGN SPONSORS

Article 11. Principles of Utilizing Regular Expenditure for Implementing Preparation and Approval of Public Investment Projects Using ODA Funds and Foreign Loan Favored Funds from Foreign Sponsors

1. Regular expenditure shall be allocated and utilized in accordance with its intended purpose to implement the tasks of preparation and approval of public investment projects using ODA funds and foreign loan favored funds from foreign sponsors; ensuring compliance with legal provisions and achieving economy and efficiency.

2. The utilization of regular expenditure for implementing preparation and approval of public investment projects using ODA funds and foreign loan favored funds from foreign sponsors shall only be carried out after the tasks and budgetary appropriations have been approved by competent authorities. The agency or unit assigned to carry out the tasks of preparation and approval of public investment projects using ODA funds and foreign loan favored funds from foreign sponsors shall be responsible for managing and utilizing the funds in accordance with the content within the approved budget.

3. Prioritize the utilization of support from foreign sponsors to settle expenses related to preparation, assessment, and approval of public investment projects. In cases where there are non-reimbursable aid or technical assistance from foreign sponsors for the task of preparing an investment project, the receipt and use of such support must comply with legal provisions and agreements with the foreign sponsor; simultaneously, budgetary funds will not be allocated for contents that have already been aided or sponsored.

Article 12. Establishment of Budget, Management, Utilization, and Settlement of Expenses for Implementing Preparation and Approval of Public Investment Projects Using ODA Funds and Foreign Loan Favored Funds from Foreign Sponsors

The establishment of budget, management, utilization, and settlement of expenses for implementing preparation and approval of public investment projects using ODA funds and foreign loan favored funds from foreign sponsors from the regular expenditure sources of state budget shall be carried out in accordance with the provisions of Chapter IV of this Decree.

Chapter IV
PROVISIONS ON THE ESTABLISHMENT OF BUDGET, ALLOCATION AND SETTLEMENT OF REGULAR EXPENDITURE FOR IMPLEMENTING TASKS OF PREPARATION, REVIEW, APPROVAL OF FEASIBILITY STUDY REPORTS, INVESTMENT INITIATIVE RECOMMENDATION REPORTS; PREPARATION, REVIEW, DECISION-MAKING ON INVESTMENT PROJECTS

Article 13. Principles of Allocating Budget, Managing Utilization and Settlement of Regular Expenditure for Implementing Tasks of Preparation, Review, Approval of Feasibility Study Reports, Investment Initiative Recommendation Reports; Preparation, Review, Decision-Making on Investment Projects

1. The regular expenditure for implementing tasks of preparation, review, approval of feasibility study reports, investment initiative recommendation reports; preparation, review, decision-making on investment projects is not included in the medium-term public investment plan.

2. The budget for the task of preparation, review, approval of feasibility study reports, investment initiative recommendation reports; preparation, review, decision-making on investment projects must be approved by competent authorities before implementation and shall comply with legal provisions concerning state budget, public investment, and other relevant laws.

3. The project management agency is fully responsible for determining the necessity to propose allocation and utilization of regular expenditure to implement tasks of preparation, review, approval of feasibility study reports, investment initiative recommendation reports; preparation, review, decision-making on investment projects in accordance with regulations, ensuring economy and efficiency, and preventing waste.

4. The entity utilizing funds shall be responsible for managing and utilizing the funds according to their intended purpose and content as approved, ensuring compliance with regulations, achieving economy and efficiency, and preventing waste.

Article 14. Preparation of Budget for Tasks Involving Planning, Reviewing, Approving Feasibility Study Reports and Proposals for Investment Projects; Preparing, Reviewing, Deciding on Investment Projects

1. The preparation of budget for tasks involving planning, reviewing, approving feasibility study reports and proposals for investment projects; preparing, reviewing, deciding on investment projects shall be carried out in accordance with the provisions of the law on public sector investment.

2. Annually, at the time of preparing the state budget, based on the guidelines for preparing the state budget issued by the competent authority, the approved budget for preparatory tasks for investment as determined by the competent authority, the agency or unit assigned to perform the tasks of planning, reviewing, approving feasibility study reports and proposals for investment projects; preparing, reviewing, deciding on investment projects shall be responsible for proposing and consolidating the recurring expenditure requirements for performing such tasks into their own budget, submitting it to the superior management body for examination, consolidating it with the budget of unit I-level submitted to the financial authority at the same level for submission to the competent authority in accordance with the provisions of the state budget law and other relevant laws.

Article 15. Management and Utilization of Funds for Tasks Involving Planning, Reviewing, Approving Feasibility Study Reports and Proposals for Investment Projects; Preparing, Reviewing, Deciding on Investment Projects

1. After being assigned the state budget by the Prime Minister, Ministry of Finance, or People's Committee, the I-level budget unit at the central level and local level shall allocate and assign the state budget to subordinate units and lower-level budget units in accordance with the provisions of the state budget law.

2. In cases where there is a need for funds to perform tasks involving planning, reviewing, approving feasibility study reports and proposals for investment projects; preparing, reviewing, deciding on investment projects (due to objective reasons or force majeure) that were not included in the consolidated budget of the next year's plan at the time of building the budget, the I-level budget unit shall proactively arrange within the assigned budget to allocate and assign budgets to units using state funds for performing tasks while ensuring principles, documentation as stipulated in Clause 1, Article 13 of this Decree.

In cases where it is not possible to arrange, allocate, or adjust within the allocated budgetary funds, the I-level budget unit shall be responsible for reviewing and ensuring compliance with the principles, documentation as stipulated in Clause 1, Article 13 of this Decree, consolidating the budgetary fund proposal to submit to the same level financial authority for consolidation, reporting to the competent authority for examination and supplementation of funds according to the provisions of the state budget law and other relevant laws.

4. The management and utilization of recurring expenditure in accordance with the provisions of this Decree, Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government on managing, settling, and finalizing projects using public sector investment funds, provisions of the state budget law, public sector investment, and other relevant laws.

5. Assets formed must be managed in accordance with the provisions of the law on management and use of public sector assets. Reports, documents, data must be managed and stored according to document storage regulations and serve for subsequent investment work.

6. Detailed accounting books shall be opened to separately track expenditures related to preparatory tasks; accounting entries made in accordance with the provisions of the accounting law. All expenditures must have complete legal invoices or receipts approved by the head of the unit or a person authorized to approve on the invoice.

Article 16. Settlement of Expenditure for the Performance of Tasks Related to Feasibility Study Reports and Investment Proposals; Project Implementation

1. Regular expenditure for the performance of tasks related to feasibility study reports, investment proposal proposals; project implementation, including preparation, review, approval, establishment, review, and decision-making on projects must be settled in the fiscal year in which it is performed according to the provisions of the state budget law and relevant guiding documents. The entity or unit using funds shall prepare a report on the settlement of this expenditure, consolidate it into the annual budget settlement report of the unit, and submit it for approval by the competent authority.

2. The entity preparing the final settlement report for the performance of tasks related to feasibility study reports, investment proposal proposals; project implementation, preparation, review, and decision-making on projects shall prepare the final settlement report in accordance with the provisions for the final settlement of completed projects. Regular expenditure used for the performance of tasks related to feasibility study reports, investment proposal proposals; project implementation, preparation, review, and decision-making on projects will be consolidated into the project's final settlement when the project is approved and implemented.

In cases where funds allocated for the performance of tasks related to feasibility study reports, investment proposal proposals; project implementation, preparation, review, and decision-making are included in the total investment estimate of a project, the person making the investment decision may decide on the separate settlement of these funds (and consolidate them into the overall final settlement of the project after its completion) or settle them together with the project's final settlement. In cases where tasks related to feasibility study reports, investment proposal proposals; project implementation, preparation, review, and decision-making are allocated as an independent project, upon completion, they must be settled separately and consolidated into the overall final settlement of the project.

3. If a project is not approved by the competent authority for investment initiation or approval, the expenditures incurred in performing tasks related to feasibility study reports, investment proposal proposals; project implementation, preparation, review, and decision-making shall be settled according to the provisions on management, payment, and final settlement of projects using public investment funds and current laws.

Chapter V
PROVISIONS ON THE PREPARATION, MANAGEMENT, USE, AND SETTLEMENT OF EXPENSES FOR PURCHASES, MAINTENANCE, REPAIRS, IMPROVEMENTS, UPGRADES OF ASSETS AND EQUIPMENT
AND
SETTLEMENT OF EXPENSES FOR PURCHASES, MAINTENANCE, REPAIRS, IMPROVEMENTS, UPGRADES OF ASSETS AND EQUIPMENT

Article 17. Preparation of Budget for Expenses Related to the Purchase, Maintenance, Repair, Improvement, and Upgrade of Assets and Equipment

1. Proposal for tasks and estimated budget for expenses related to the purchase, maintenance, repair, improvement, and upgrade of assets and equipment

a) For assets and equipment utilizing information technology, digital transformation

Based on the standards and quotas for the use of machinery and equipment as stipulated in laws governing the management and utilization of public assets, information technology, digital transformation, and related laws, the entity directly using and managing the assets determines the need to purchase, replace, or repair, improve, and upgrade assets and equipment utilizing information technology, digital transformation, and estimates the budget for implementation from regular state budget funds. This is submitted to the competent authority as specified in paragraphs 2 and 3 of this Article or sent to an entity designated with such tasks to submit it to the competent authority as specified in paragraphs 2 and 3 of this Article for examination, approval, and estimation of the budget.

b) For assets and equipment not falling under point a of paragraph 1 of this Article

Based on the standards and quotas for the use of machinery and equipment as stipulated in laws governing the management and utilization of public assets and relevant sectoral or field-specific laws, the entity directly using and managing the assets provides detailed explanations regarding the shortage of assets and equipment compared to the standard and quota; the necessity, reasons for implementation; determines the need to purchase, replace, repair, improve, and upgrade assets and equipment, and estimates the budget for implementation from regular state budget funds. This is submitted to the competent authority as specified in paragraphs 2 and 3 of this Article or sent to an entity designated with such tasks to submit it to the competent authority as specified in paragraphs 2 and 3 of this Article for examination, approval, and estimation of the budget.

c) The entity directly using and managing the assets is responsible for ensuring that the determination of necessity and estimation of expenditure are carried out in accordance with regulations, ensuring economy and efficiency, and avoiding waste.

2. Authority to approve the proposal and estimated budget for the purchase, maintenance, repair, improvement, and upgrade of assets and equipment serving the activities of entities under the management scope of a ministry or central agency

a) For tasks related to the purchase, maintenance, repair, improvement, and upgrade of assets and equipment with total estimated expenditure below 45 billion dong per task: The Minister, Head of an entity at the same level as a ministry, head of an agency under the Government, or other central entities (hereinafter referred to as Ministers, Heads of Central Agencies) decide or specify the authority to approve the proposal and estimated budget.

b) For tasks related to the purchase, maintenance, repair, improvement, and upgrade of assets and equipment with total estimated expenditure from 45 billion dong to less than 240 billion dong per task: The Minister, Head of a Central Agency approves the proposal and estimated budget.

c) For tasks related to the purchase, maintenance, repair, improvement, and upgrade of assets and equipment with total estimated expenditure of 240 billion dong or more per task

In cases where it is not possible to arrange, allocate, or adjust within the medium-term public investment plan that has been assigned, the central ministries and agencies shall comprehensively determine the necessity, objectives, and estimated costs of the procurement, repair, renovation, and upgrading tasks using regular budget funds, ensuring compliance with legal provisions and in accordance with the principles stipulated in Clause 1, Article 4 of this Decree; compile opinions from the Ministry of Science and Technology (for tasks utilizing regular budget funds for scientific research, technological innovation, creative transformation, and digital transformation), the Ministry of Agriculture and Environment (for tasks utilizing regular budget funds for environmental protection), and the Ministry of Finance (if necessary to seek views on the fiscal balance capability of the state budget).

Based on the opinions from relevant ministries and agencies, the Minister or Head of the central agency shall decide and approve the principle and estimated cost of the task.

3. For procurement, repair, renovation, and upgrading tasks of assets and equipment serving the activities of agencies and units under the jurisdiction of a local authority: The People's Committee at the provincial level shall decide or specify the decision-making authority for approving the principle and estimated cost of purchasing, repairing, renovating, and upgrading assets and equipment to ensure compliance with the practical situation in the locality.

4. The competent authority deciding on the approval of the principle and estimated cost as stipulated in Clause 2 and Clause 3 of this Article shall be responsible for the necessity, appropriateness with principles, criteria, ensuring adherence to regulations, standards, and quotas set by state authorities; bear responsibility for reviewing the application file to issue according to the decision-making authority for approving the principle and estimated cost that is consistent with the fiscal balance capability of the state budget, ensuring thriftiness, efficiency, and avoiding waste.

(Model Decision Approving the Principle of central ministries and agencies or localities as per Model No. 01 attached hereto in accordance with this Decree).

5. Prepare and compile the budget for implementing procurement, repair, renovation, and upgrading tasks:

a) Annually, at the time of preparing the state budget forecast, based on the guidance for building the state budget forecast issued by the competent authority, and based on the decision approving the principle and estimated cost as per the provisions in Clause 1, Clause 2, and Clause 3 of this Article, the agency or unit shall propose a budget forecast for implementing the task of the next plan year, compile it into the agency's or unit's own budget forecast, send it to the superior management agency for examination, compile it together with the budget forecast of the first-level unit, submit it to the financial authority at the same level according to legal provisions on state budget.

For procurement tasks of assets, repair, renovation, and upgrading of assets and equipment using regular budget funds in the field of science, technology, innovation, creative transformation, and digital transformation: Implement in accordance with legal provisions on state budget, science, technology, and innovation.

b) The documents accompanying the budget forecast for implementing procurement, repair, renovation, and upgrading tasks of assets and equipment include: Decisions approving the principle and estimated cost as per the provisions in Clause 2 and Clause 3 of this Article.

c) For procurement tasks of assets, repair, renovation, and upgrading of assets and equipment using regular budget funds in the field of national defense, security, foreign affairs: Implement in accordance with the provisions in Paragraph 3, Article 1 of this Decree.

Article 18. Allocation, Transfer of Budget, Management and Utilization of Funds for Procurement, Maintenance, Renovation, Improvement of Assets and Equipment

1. Allocation and Transfer of Budget

After being assigned the budget by the Prime Minister, Ministry of Finance, People's Committee, the budgetary units at the central and local levels shall allocate and transfer the budget to the subordinate budgetary units and lower-level budgetary units in accordance with the laws on state budget. In particular, for the allocation and transfer of regular expenditure budgets to implement tasks related to procurement, maintenance, renovation, and improvement of assets and equipment, it must ensure the principle within the scope of the budget allocated by competent authorities and not affect other specialized tasks of the agency or unit. The first-level budgetary units shall act as follows:

a) In cases where the budget for the task of procurement, maintenance, renovation, and improvement of assets and equipment is allocated to subordinate budgetary units equal to the estimated funds from state budget that have been approved according to the decision of competent authorities stipulated in Clause 2 and Clause 3 of Article 17 of this Decree, the first-level budgetary units shall allocate and transfer regular expenditure budgets for the implementation of tasks in accordance with the laws on state budget.

b) In cases where the first-level budgetary units allocate and transfer regular expenditure budgets to implement tasks related to procurement, maintenance, renovation, and improvement of assets and equipment to other budgetary units different from the estimated funds from state budget that have been approved according to the decision of competent authorities stipulated in Clause 2 and Clause 3 of Article 17 of this Decree, relevant agencies and units shall review the content of the tasks and the funds from state budget sources to be submitted for a decision by competent authorities to approve adjustments to the task's main direction and estimated funds ensuring that the funds are within the scope of the allocated budget.

c) The documents accompanying the allocation and transfer of budgets for procurement, maintenance, renovation, and improvement of assets and equipment include: Report explaining the list of assets to be procured for supplementation, replacement, or repair; Decision approving or adjusting the main direction and estimated funds as stipulated in Clause 2 and Clause 3 of Article 17 of this Decree.

d) The financial agency shall conduct a review of the budget allocated by the first-level budgetary units to the budgetary units using state budget according to the laws on state budget.

d) In cases where there is an emerging need for procurement, maintenance, renovation, and improvement of assets and equipment (due to objective reasons or force majeure) that were not included in the budget compilation at the time of planning for the next fiscal year, the first-level budgetary units shall proactively arrange these tasks within the allocated budget to allocate and transfer budgets for the implementation of tasks while ensuring compliance with the document requirements set forth in paragraph 1, point c.

In cases where it is not possible to arrange or adjust within the already allocated expenditure budget, based on the decision approving the main direction and estimated funds as stipulated in paragraphs 1, 2, and 3 of Article 17 of this Decree, the first-level budgetary units shall be responsible for reviewing the documents and files approving the main direction and estimated funds according to paragraph 1, point c. They shall compile a budget for expenses and submit it to the same level financial agency for consolidation and reporting to competent authorities for consideration and supplementation in accordance with the laws on state budget and other relevant laws.

For tasks related to procurement of assets, maintenance, renovation, and improvement of assets and equipment using regular expenditure funds from the science, technology, innovation, and digital transformation sectors: Implementation according to the laws on state budget; science, technology, and innovation.

2. Management and Utilization of Funds, Organization of Procurement, Maintenance, Renovation, Improvement of Assets and Equipment

a) Based on the decision assigning budgets from the first-level budgetary units and the decision approving the main direction for procurement, maintenance, renovation, and improvement of assets and equipment as stipulated in this Decree by competent authorities, the budgetary using units shall implement the procurement of assets and equipment within the fiscal year according to the laws on public asset management, tendering, and relevant sectoral or field laws.

b) The budgetary using units assigned budgets for the implementation of procurement, maintenance, renovation, and improvement of assets and equipment are responsible for managing and utilizing funds in accordance with the laws on state budget, tendering, and other related laws.

c) Payment through the State Treasury shall be conducted in accordance with Article 6 of Decree No. 347/2025/NĐ-CP dated December 29, 2025, of the Government on administrative procedures in the field of State Treasury and as stipulated in Clause 3 of this Decree.

Article 19. Settlement of Expenditure

1. The agency or unit responsible for settling the expenditure related to the performance of tasks involving procurement, repair, renovation, improvement, and upgrading of assets and equipment shall be in accordance with the provisions of this Decree and consolidate such expenditures in the annual budget settlement report of the agency or unit as per the laws on final accounts of regular budgetary expenditures, accounting laws, guiding documents, and other relevant legal provisions.

2. For tasks involving procurement, repair, renovation, improvement, and upgrading of assets and equipment, a project shall be established in accordance with the laws applicable to the sector or field concerned. In addition to consolidating and reporting on annual budget settlements as per the provisions of paragraph 1 of this Article, the agency or unit responsible for managing and utilizing such projects shall settle regular expenditures related to completing the project in accordance with current legal provisions.

Chapter VI
PROVISIONS ON THE PREPARATION, MANAGEMENT, UTILIZATION, AND SETTLEMENT OF EXPENDITURE FOR MAINTENANCE, IMPROVEMENT, UPGRADE, EXPANSION, AND NEW CONSTRUCTION OF PROJECTS' WORK ITEMS IN ALREADY INVESTED AND BUILT PROJECTS

Article 20. Preparation of Expenditure Budget for Maintenance, Improvement, Upgrade, Expansion, and New Construction of Work Items in Already Invested and Built Projects

1. Propose the task and estimated cost to be incurred in performing maintenance, improvement, upgrade, expansion, and new construction work items in already invested and built projects

Based on the provisions of standards and quotas for office premises and operational facilities as stipulated in Government Decree No. 155/2025/NĐ-CP dated June 16, 2025, technical standards applicable to construction works as per sector or field laws, and other relevant legal provisions; based on the requirements for maintenance, improvement, upgrade, expansion, and new construction of work items in already invested and built projects managed by the agency or unit, such agencies or units shall provide a detailed explanation regarding the necessity, establish the task of maintaining, improving, upgrading, expanding, and constructing works, and submit it to the competent authority as per paragraph 2 of this Article for approval or forward it to the agency or unit responsible for consolidating tasks to be submitted to the competent authority as per paragraph 2 of this Article for examination, approval, and estimation of costs.

The content of the task shall include: name of the project; location of implementation; objectives of maintenance, improvement, upgrade, expansion, and new construction work; necessity, reasons for implementation; standards, quotas; estimated volume of work; and estimated cost according to various funding sources.

2. Authority to Approve the Approval and Estimated Cost for Maintenance, Improvement, Upgrade, Expansion, and New Construction Work Items in Already Invested and Built Projects

a) The Minister or Head of the Central Agency shall decide or delegate authority to determine the approval and estimated cost for maintenance, improvement, upgrade, expansion, and new construction work items in already invested and built projects under their jurisdiction.

b) The People's Committee at the provincial level shall decide or delegate authority to approve the approval and estimated cost for maintenance, improvement, upgrade, expansion, and new construction work items in already invested and built projects under its jurisdiction.

c) The competent authority approving the approval and estimated costs as per points a and b of paragraph 2 of this Article is responsible for the necessity and appropriateness with principles, criteria, ensuring compliance with regulations, standards, and quotas set by state authorities; is responsible for the review process to ensure that the approval and estimated cost documents are in line with the budgetary balance capacity of the national budget, frugality, and efficiency (Approval form template as per Annex No. 02 attached to this Decree).

3. Preparation and Consolidation of Expenditure Budget for Maintenance, Improvement, Upgrade, Expansion, and New Construction Work Items in Already Invested and Built Projects

a) Annually, at the time of preparing the national budget, based on the guidelines for preparing the national budget issued by the competent authority, and based on the approval and estimated cost decisions for maintenance, improvement, upgrade, expansion, and new construction work items in already invested and built projects as per the provisions of paragraph 2 of this Article, agencies or units shall propose the expenditure budget for tasks of the next fiscal year, consolidate it into their own budget, send it to the superior management agency for review, consolidate it with the budget of unit I, and submit it to the financial authority at the same level according to the laws on national budget.

For maintenance, improvement, upgrade, expansion, and new construction work items in already invested and built projects using regular budgetary expenditures from the science, technology, innovation, and digital transformation sectors: Implementation shall be in accordance with the laws on national budget; science, technology, and innovation.

b) The documents accompanying the expenditure budget for maintenance, improvement, upgrade, expansion, and new construction work items in already invested and built projects include: Approval decisions and estimated cost decisions of the competent authority as per paragraph 2 of this Article.

Article 21. Allocation, Assignment of Budget, Management and Utilization of Funds for Maintenance, Renovation, Upgrade, Expansion, and New Construction of Project Components in Already Invested Projects

1. Allocation and Assignment of Budget

After being assigned the budget by the Prime Minister, Ministry of Finance, and People's Committees at both central and local levels, the first-level budget units shall allocate and assign the budget to the subordinate budget units and subordinates under their budget according to the laws on state budget. In particular, for the allocation and assignment of regular expenditure budgets to carry out maintenance, renovation, upgrade, expansion, and new construction tasks of project components in already invested projects, it must ensure that such allocations are within the scope of the assigned budget by competent authorities and do not affect other specialized tasks of the agency or unit. The first-level budget units shall act as follows:

a) In cases where the budget for maintenance, renovation, upgrade, expansion, and new construction tasks of project components in already invested projects is allocated to subordinate budget units equal to the estimated costs from state budget funds that have been approved by competent authorities according to the provisions of paragraph 2 of Article 20 of this Decree, the first-level budget unit shall allocate and assign regular expenditure budgets to the budget-using units for task execution as per laws on state budget.

b) In cases where the first-level budget unit allocates and assigns regular expenditure budgets to subordinate budget units for maintenance, renovation, upgrade, expansion, and new construction tasks of project components in already invested projects that differ from the estimated costs from state budget funds approved by competent authorities according to paragraph 2 of Article 20 of this Decree, relevant agencies and units shall review the task content and state budget funding sources to ensure that a decision is issued by competent authorities approving the adjustment of the task's main principles and estimated costs to guarantee execution within the assigned budget scope.

c) The documents accompanying the allocation and assignment of budgets for maintenance, renovation, upgrade, expansion, and new construction tasks of project components in already invested projects include: a report explaining the project name; work volume details; decisions approving or adjusting the task's main principles and estimated costs according to paragraph 2 of Article 20 of this Decree.

d) The financial agency shall conduct budget reviews for first-level budget units, allocating and assigning budgets as per laws on state budget.

d) For cases where there is a need for maintenance, renovation, upgrade, expansion, or new construction tasks of project components in already invested projects (due to objective reasons or force majeure) that were not included in the budget compilation at the time of planning for the next fiscal year, first-level budget units shall proactively arrange such tasks within their allocated funds and assign budgets accordingly while ensuring compliance with the document requirements set forth in point c of this paragraph.

In cases where it is impossible to allocate or adjust within the already assigned budget; based on decisions approving the main principles and estimated costs for maintenance, renovation, upgrade, expansion, or new construction tasks of project components in already invested projects according to paragraph 2 of Article 20 of this Decree, first-level budget units shall compile a budget proposal and submit it to the same level financial agency for consolidation and reporting to competent authorities for consideration and supplementary funding as per laws on state budget and related laws.

For tasks involving maintenance, renovation, upgrade, expansion, or new construction of project components in already invested projects using regular expenditure funds from science, technology, innovation, and digital transformation sectors: implementation shall be carried out according to the laws on state budget; science, technology, and innovation.

2. Management and Utilization of Funds

a) Based on decisions approving tasks and assigning budgets by the first-level budget unit, agencies and units using the budget implement as follows: for maintenance, renovation, upgrade, expansion, or new construction tasks of project components in already invested projects with an implementation budget below 500 million VND, the head of the agency or unit managing the construction project shall organize execution according to regulations; for such tasks with an implementation budget from 500 million VND up to 20 billion VND, the head of the agency or unit managing the construction project shall prepare and submit a feasibility report on investment construction as per procedures and formalities stipulated by laws on construction projects to serve as the basis for execution.

b) Agencies and units using budgets assigned for tasks involving maintenance, renovation, upgrade, expansion, or new construction of project components in already invested projects are responsible for managing and utilizing funds according to regulations on state budget, construction, tendering, and related laws.

c) Payment of expenses through the State Treasury to implement tasks related to repair, renovation, upgrading, expansion, and construction of project components in projects already invested in and constructed as specified below: For tasks with a budgeted expense implementation under 500 million dong, the State Treasury shall make payment in accordance with the provisions set forth in Article 6 of Decree No. 347/2025/NĐ-CP dated December 29, 2025, of the Government on administrative procedures in the field of the State Treasury; for tasks with a budgeted expense implementation from 500 million dong to 20 billion dong, the State Treasury shall make payment in accordance with the provisions set forth in Decree No. 254/2025/NĐ-CP dated September 26, 2025, of the Government on management, payment, and final settlement of projects utilizing public investment funds.

Article 22. Final Accounting

Central and local ministries and agencies shall consolidate the expenses incurred for tasks related to repair, renovation, upgrading, expansion, and construction of project components in projects already invested in and constructed into their annual budgetary final accounting report as per the laws on final accounting of regular budget expenditures, accounting laws, guiding documents, and other relevant laws.

1. For tasks with a budgeted expense implementation under 500 million dong: Agencies shall consolidate in their annual final accounting reports according to the laws on final accounting of regular budget expenditures, accounting laws, and guiding documents.

2. For tasks with a budgeted expense implementation from 500 million dong to 20 billion dong: In addition to consolidating reporting in accordance with paragraph 1 of this Article, agencies shall be responsible for finalizing the project after completion of construction according to current laws when utilizing regular budget expenditures.

Chapter VII
PROVISIONS ON THE PREPARATION, MANAGEMENT, UTILIZATION, AND SETTLEMENT OF EXPENSES FOR IMPLEMENTING PLANNING ACTIVITIES
Article 23. Content, Scope, and Principles of Regular Budget Expenditure Utilization for Planning Activities

1. The content and scope of regular budget expenditure utilization for planning activities shall be in accordance with the provisions of the Law on Planning.

2. Implementation principles

a) Agencies and units tasked with implementing planning activities and related tasks are responsible for managing, utilizing, and settling expenses according to their intended purpose and prescribed regulations, subject to scrutiny by competent supervisory authorities and compliance with current public finance disclosure requirements.

b) Procurement of machinery, equipment, and services directly serving the planning activity shall be conducted in accordance with laws on tendering, government budget, and Chapter V of this Decree. Where products or services from the planning activity fall under the list of public goods subject to government budget utilization, expenses shall be utilized according to the provisions of laws on task assignment, procurement, or tendering for public goods.

c) For financial contributions by organizations and individuals for regular expenditure tasks related to planning activities: Such contributions shall be made in accordance with the provisions of Decree implementing certain articles of the Law on Government Budget and Decree implementing certain articles of the Planning Law.

c) For the sponsorship by organizations or individuals for the recurrent expenditure on planning activities: To be implemented in accordance with the provisions of the Decree of the Government detailing the implementation of certain articles of the Law on State Budget and the Decree of the Government detailing the implementation of certain articles of the Planning Law.

Article 24. Source of Funding

1. The regular budget expenditure source according to the budget allocation level in accordance with the provisions of the Law on State Budget, including:

a) Funding for planning activities of central ministries and agencies provided by the central budget.

b) Funding for planning activities of localities provided by the local budgets.

2. Funding sources from organizations and individuals for regular expenditures related to planning activities.

Article 25. Preparation of Planning Activity Budget

1. Approval of estimated costs for implementing planning activities

Based on the content, volume of work in the planning activity, to be carried out within the planned year; if applicable, economic and technical standards; contents of the planning budget and current financial regulations, units tasked with implementing planning activities shall provide a detailed explanation regarding the necessity of carrying out the planning activity, submit it to the competent authority as provided in Clause 2 hereof for examination and approval of the estimated costs for implementing the planning activity.

The content of the estimated cost proposal needs to explain the volume of work planned, time of implementation, executing unit, and estimated cost of implementation.

(Model Decision Approving Estimated Costs for Implementing Planning Activities shall be implemented according to Model No. 03 attached hereto as Annex).

2. Authority to decide on approving and estimating costs for implementing planning activities

a) The Minister or Head of the central agency decides or stipulates the authority to approve estimated costs for implementing planning activities of agencies and units under their jurisdiction.

b) People's Committee at the provincial level decides or stipulates the authority to approve estimated costs for implementing planning activities of agencies and units under their jurisdiction.

The competent authority approving the estimated cost as provided in Clause a and Clause b of this Article shall be responsible for the necessity, compliance with the provisions of the Law on Planning, ensuring adherence to the regulations, standards, and quotas set by state authorities; shall be responsible for the review process to ensure that the approved estimated costs are consistent with the budgetary balance capacity of the state budget, cost-saving, and efficiency.

3. Preparation and consolidation of planning activity expenditure budget

a) Annually, at the time of preparing the state budget, based on the guidelines for building the state budget issued by the competent authority, based on the decision approving the estimated costs for implementing planning activities as provided in Clause 2 hereof, units shall propose an expenditure budget for their tasks for the next planned year, consolidate it into their own budget, send it to the superior management agency for examination and consolidation into a unit's I-level budget sent to the financial authority at the same level for submission according to the provisions of state budget law.

b) The documentation accompanying the planning activity expenditure budget proposal includes: Decision approving the estimated costs as provided in Clause 2 hereof.

4. Content and level of expenditure for preparing the planning activity budget shall be carried out in accordance with current financial regulations.

Article 26. Management, Use, and Settlement of Funds for Planning Activities

1. The allocation and assignment of regular budgetary appropriations for planning activities shall be carried out in accordance with the provisions of the law on state budget.

In cases where there arises a need for other planning activities not yet aggregated and submitted to the competent authority at the time of preparing the budget for the next plan, the agencies and units responsible for the first-level budget allocation shall proactively arrange, allocate, or adjust within the allocated budgetary funds to be distributed to the using unit to implement tasks.

In cases where it is not possible to arrange, allocate, or adjust within the already allocated budgetary funds, the agencies and units shall review, propose funding requirements, send them to the same-level financial agency for consolidation, report to the competent authority for examination, and supplement funds in accordance with the provisions of the law on state budget and other relevant laws.

2. The use of regular budgetary appropriations for planning activities shall be carried out in accordance with the current financial expenditure standards prescribed by the competent state authorities.

For funding support from organizations or individuals for regular expenditures related to planning activities: It shall be carried out in accordance with the provisions of the law on planning and the law on state budget. In cases where the donor or the authorized representative of the donor has agreed differently regarding the content and level of expenditure, it shall be implemented according to the agreement document and relevant laws.

3. Payment through the State Treasury shall be carried out in accordance with the provisions set forth in Article 6 of Decree No. 347/2025/NĐ-CP dated December 29, 2025, of the Government on administrative procedures related to the State Treasury.

4. Settlement of funds

a) For settlement according to the annual state budget period: It shall be carried out in accordance with the provisions of the law on state budget.

b) For settlement of the value of completed tasks or projects

In cases where planning activities are approved by the competent authority with a time limit for implementation exceeding 12 months, in addition to conducting annual budgetary settlements, units shall also conduct task and project completion settlements in accordance with legal provisions.

Chapter VIII
PROVISIONS ON BUDGETING, MANAGEMENT, USE
Article 27. Budgeting, Allocation, Management, Use, and Settlement of Funds for Executing Tasks of Leased Goods and Services
1. The budgeting of funds for executing tasks of leased goods and services shall be carried out in accordance with the provisions set forth in Article 17 of this Decree.

2. The allocation, assignment, management, and use of funds for executing tasks of leased goods and services shall be carried out in accordance with the provisions set forth in Article 18 of this Decree.

3. The settlement of funds for executing tasks of leased goods and services shall be carried out in accordance with the provisions set forth in Article 19 of this Decree.

4. Agencies and units responsible for determining tasks of leasing goods and services must ensure compliance with legal provisions on the management and use of state assets, procurement laws, and other relevant laws.

In cases where there are no established standards or usage quotas for assets and equipment, agencies and units shall base their decisions on actual circumstances while ensuring principles of thrift and efficiency; the allocation and assignment of budgetary funds within the allocated budget scope of the agency or unit.

4. The agencies and units shall be responsible for determining the tasks of purchasing goods and services in accordance with the provisions of the law on the management and use of state assets, procurement laws, and other relevant laws.

In cases where there are no standards or norms for the utilization of assets and equipment, agencies and units may base their decisions and approvals on actual circumstances, ensuring economy and efficiency; the allocation and assignment of budgetary funds shall be within the scope of the allocated budget of the agency or unit.

Article 28. Budgeting, Allocation, Management, Utilization and Final Accounting of Funds for Other Necessary Tasks

During the implementation of assigned tasks, in case there arise other necessary tasks as per the decision of an authorized body, the budgeting, allocation, management, utilization and final accounting of funds for such other necessary tasks shall be carried out in accordance with the provisions of laws on state budget and relevant laws.

Chapter IX
IMPLEMENTATION ORGANIZATION

Article 29. Effectiveness and Implementation Organization

1. This Decree takes effect from the date of issuance, replacing Decree No. 98/2025/NĐ-CP dated May 6, 2025 of the Government which stipulates budgeting, management, utilization and final accounting of recurrent expenditures for procurement, repair, renovation, upgrading of assets and equipment; leasing goods and services; repairing, renovating, upgrading, expanding or constructing new project components in already constructed projects and other necessary tasks.

2. Ministries, agencies at the same level as ministries, government agencies, people's committees at all levels, and budget-using entities shall be fully responsible for the documentation, procedures, and approval authority of tasks, for budgeting, allocation, transfer of budgets, management, utilization and final accounting of recurrent expenditures to ensure compliance with legal provisions; strictly handle cases of violations; investigate and clarify the responsibilities of heads, collectives, and individuals from central ministries, agencies, people's committees at all levels, and entities managing state funds in case supervisory and auditing bodies discover violations during implementation as per the provisions of this Decree.

3. For tasks related to procurement of assets and equipment; tasks for repair, renovation, upgrading, expansion or construction of new project components in already constructed projects; tasks for leasing goods, services according to laws on management and utilization of state-owned assets, construction laws, or tasks in the fields of information technology, science, technology, innovation, digital transformation, environmental protection and other fields as stipulated at Paragraph 3 of Article 1 of this Decree that have been approved by an authorized body for recurrent expenditures before the effectiveness of this Decree and are currently being carried out: Ministries, agencies at the same level as ministries, government agencies, people's committees at all levels, and budget-using entities shall continue to implement according to the approval of the authorized body, bear full responsibility for reviewing, identifying, and issuing a Decision approving the remaining budgetary funds for the task to be submitted to the same-level financial agency for consolidation, reporting to the authorized body for examination, and continuing to allocate funds in accordance with regulations. Budget-using entities shall be fully responsible for managing and utilizing the allocated funds in compliance with legal provisions, ensuring thriftiness and efficiency.

4. For tasks that have been approved by an authorized body and capital allocation was made before the effectiveness of this Decree, they shall continue to be implemented according to relevant laws on management and utilization of funds at the time of budget approval until final accounting of the task.

5. In case referenced documents in this Decree are amended or replaced, implementation shall be carried out in accordance with such amended or replaced documents.

6. The Minister, Head of an agency at the same level as a ministry, head of a government agency, Chairperson of a people's committee of a province or centrally-administered city is responsible for implementing this Decree;

For reference:

Central Committee of the Communist Party of Vietnam;

Prime Minister, Deputy Prime Ministers of the Government;

People's Councils and People's Committees of provinces and centrally-administered cities directly under the central government;

Central Office of the Central Committee of the Party;

Office of the General Secretary;

Office of the President;

Ethnic Affairs Council and its committees of the National Assembly;

Office of the National Assembly

Supreme People's Court;

Supreme People's Procuratorate;

Audit署长；

中央统一战线工作部；

国务院办公厅：办公厅，各委办，秘书长，政府副秘书长，政务新媒体中心，各司局、直属单位，公报；

存：文秘，经济事务（2b）70

Sample Decision Approving the Principle and Estimated Budget for Procurement (or Repair, Renovation, Upgrade) of Assets and Equipment; Leasing Goods, Services
APPROVAL AGENCY

... Date: ..., Month: ..., Year: ...

DECISION

Approving the principle and estimated budget for procurement (or repair, renovation, upgrade) of assets and equipment; leasing goods, services by the agency/unit
Law on State Budget No. 25/2025/QH15;

...

Based on the Law on Management and Utilization of State-Owned Assets No. 21/2017/QH14;

Based on Decree No. 104/2026/NĐ-CP dated March 31, 2026 of the Government which stipulates budgeting, management, utilization and final accounting of recurrent expenditures to implement tasks as per Article 40 of the Law on State Budget;

Based on other relevant legal bases and documents (if any);

In accordance with the proposal by ... in the Proposal No. ... dated ...

DECISION:

Approves the principle and estimated budget for procurement (or repair, renovation, upgrade) of assets and equipment; leasing goods, services by the agency/unit.

Article 1. Approve the principle and budget estimate for the procurement of assets, equipment (or repair, renovation, upgrading of assets, equipment); leasing of goods or services with the following main contents:

1. Name of the agency or unit responsible for the procurement of assets, equipment (or repair, renovation, upgrading of assets, equipment); leasing of goods or services.

2. List of items to be procured for assets, equipment (or repair, renovation, upgrading of assets, equipment; leasing of goods or services).

3. Budget estimate: ... million Vietnamese dong. Among which:

National budget source: ... million Vietnamese dong

Other sources (if any): ... million Vietnamese dong

4. Time for the implementation of task 1.

5. Other contents (if any).

(In case of a Decision approving the principle for multiple agencies, all the above-mentioned contents should be fully reflected for each agency).
Article 2. Implementation.

Article 3. Relevant organizations and individuals shall bear responsibility for implementing this Decision.

For reference:

Relevant agencies;

1. In the case where the implementation time of the task exceeds one year, it is necessary to determine the budget estimate for each year.

COUNTRY APPROVING AGENCY

..., date ... month ... year ...

DECISION

Approving the principle and budget estimate for (name of task)...
Based on the Law on State Budget dated June 25, 2025;

... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 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Based on the Law on Construction dated December 10, 2025;

Based on Decree No. 15/2021/NĐ-CP dated March 3, 2021 of the Government on detailed provisions for certain contents in project management for construction; Decree No. 35/2023/NĐ-CP dated June 20, 2023 of the Government amending and supplementing certain articles of Decrees under the field of state administration by the Ministry of Construction;

Based on Decree No. 175/2024/NĐ-CP dated December 30, 2024 of the Government on detailed provisions for certain articles and measures to implement the Law on Construction in project management activities;

Based on Decree No. 104/2026/NĐ-CP dated March 31, 2026 of the Government on establishing budget estimates, managing, using, and settling expenditures for implementing tasks as stipulated in Article 40 of the Law on State Budget;

Based on other relevant legal documents and related documents (if any);

In accordance with the proposal from ... in the Proposal No. ... dated ...

DECISION:

Article 1. Approve the principle for (name of task) with the following main contents:

1. Name of the agency or unit implementing the task:

2. Necessity, reasons for implementation.

3. Name of the project category; construction objectives, scale; location;

4. Budget estimate (value of cost items in the total budget): ... million Vietnamese dong, among which:

National budget source: ... million Vietnamese dong.

Other sources (if any): ... million Vietnamese dong.

5. Time for implementation of the task.

6. Other contents (if any).

(In case of a Decision approving the principle for multiple agencies, all the above-mentioned contents should be fully reflected for each agency).

Article 2. Implementation.

Article 3. Relevant organizations and individuals shall bear responsibility for implementing this Decision.

For reference:

1. In the case where the implementation time of the task exceeds one year, it is necessary to determine the budget estimate for each year.

Model No. 03

Model Decision Approving Budget Estimate for Planning Activities
THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

Number: ...

-----------------------------

..., date ... month ... year ...

DECISION

Approve the budget estimate for implementing planning activities of...
Based on the Law on State Budget dated June 25, 2025;

...

Based on the Law on Planning dated December 10, 2025;

Based on Decree No. 104/2026/NĐ-CP dated March 31, 2026 of the Government on establishing budget estimates, managing, using, and settling expenditures for implementing tasks as stipulated in Article 40 of the Law on State Budget;

Based on other relevant legal documents and related documents (if any);

In accordance with the proposal from ... in the Proposal No. ... dated ...

DECISION:

DECREE:

Article 1. Approval of the estimated cost for the implementation of the planning activity (name of the planning activity) with the following main contents:

1. Name of the agency or unit responsible for implementing the task:

2. Content and volume of work to be carried out:

3. Estimated cost: ... million Vietnamese dong, including:

State budget source: ... million Vietnamese dong

Other sources (if applicable): ... million Vietnamese dong

4. Timeframe for implementation:

5. Other contents (if applicable).

Article 2. Implementation.

Article 3. Relevant organizations and individuals shall bear responsibility for thi

As per Article 3;

Relevant agencies:

Date: ...