Decree No. 111/2025/NĐ-CP amends and supplements certain Articles of Decree No. 60/2021/NĐ-CP dated June 21, 2021, of the Government on the mechanism for financial autonomy of public service units.

3. Amending Clause 1 and Clause 2 of Article 5 as follows:

"2. Company Limited Tan Cang - Petro Cam Ranh (hereinafter referred to as Tan Cang - Petro Cam Ranh Company) is an enterprise directly serving national defense and security, with 100% capital contribution from state-owned enterprises holding 100% of the Charter Capital."

"1. The price of public services funded by the state budget shall be determined in accordance with the law on pricing, economic and technical norms, cost standards (if applicable), and the schedule for determining the price of public services funded by the state budget as stipulated in Clause 3 of this Article, including:

2. Amending and supplementing certain clauses of Article 4 as follows:

a) Wages in the price of public services shall be calculated based on the basic salary, wage coefficient for rank, grade, position, contributions based on wages, and other allowances prescribed for public service units or based on the salary for job positions, titles, and positions and contributions based on wages as prescribed by the State; labor norms issued by central ministries and agencies, and provincial People's Committees within their authority;

b) Depreciation of fixed assets shall be calculated according to the law on management and use of public assets and the schedule for incorporating depreciation costs into the price of public services as prescribed by the competent authority."

2. In cases where the competent authority has not issued economic and technical norms or cost standards (if applicable), the price of public services funded by the state budget shall be determined in accordance with the law on pricing."

4. Amending and supplementing some clauses of Article 6 as follows:

a) Amending and supplementing point b of Clause 2 of Article 6 as follows:

"b) Shall be able to determine the service price according to market mechanisms, ensuring cost recovery and reasonable accumulation. In cases where the service falls within the list of goods and services priced by the State, it shall be implemented according to the specific price set by the competent state agency; if the state agency sets a maximum price, the unit may determine a specific price not exceeding the maximum price; if the state agency sets a minimum price, the unit may determine a specific price not lower than the minimum price; if the state agency sets a price range, the unit may determine a specific price within the range set by the state. Determination of specific prices must be consistent with the basis, principles, and methods of pricing goods and services as prescribed by the law on pricing."

b) Supplementing Clause 5 of Article 6 as follows:

"5. In cases where common expenses arise for public service units engaged in multiple activities (providing public services funded by the state budget and providing public services not funded by the state budget) that cannot be separately allocated: The unit shall allocate expenses according to each activity using appropriate criteria such as revenue, costs, quantity, volume, time, and other relevant criteria in accordance with the industry, field, and relevant laws. For the allocation of depreciation expenses of fixed assets, it shall be carried out in accordance with the regulations of the Ministry of Finance on the management, use, and depreciation of fixed assets."

5. Amending and supplementing some clauses of Article 9 as follows:

"b) Units providing public services not funded by the state budget shall determine the price of public services according to the provisions of point b of Clause 2 of Article 6 of this Decree, ensuring full depreciation of fixed assets and setting aside funds for investment."

b) Supplementing point c of Clause 2 as follows:

4. Amend and supplement some clauses of Article 6 as follows:

a) Amend and supplement Point b Clause 2 of Article 6 as follows:

"b) Shall be authorized to determine service prices under market mechanisms, ensuring compensation for costs and reasonable accumulation. In cases where services fall within the list of goods and services priced by the State, they shall be implemented according to specific prices set by competent state authorities; if state authorities set maximum prices, the unit shall determine specific prices not exceeding the maximum price; if state authorities set minimum prices, the unit shall determine specific prices not lower than the minimum price; if state authorities set price ranges, the unit shall determine specific prices within the range specified by the State. The determination of specific prices must comply with the basis, principles, and methods of pricing goods and services as prescribed by laws on prices."

b) Add Clause 5 of Article 6 as follows:

"5. In cases where common costs arise for public service units engaged in multiple activities (provision of public services funded by the state budget and provision of public services not funded by the state budget) that cannot be separated individually: The unit shall allocate costs according to each activity based on appropriate criteria such as revenue, expenses, quantity, volume, time, and other relevant criteria consistent with the industry, field, and related legal provisions. For the allocation of depreciation costs of fixed assets, it shall be carried out in accordance with the regulations of the Ministry of Finance on management, use, and depreciation of fixed assets."

5. Amend and supplement some clauses of Article 9 as follows:

a) Amending and supplementing Point b Clause 1 as follows:

"b) For units providing public services not funded by the state budget, the price of public services shall be determined according to the provisions at Point b Clause 2 of this Decree, including sufficient depreciation of fixed assets and reasonable accumulation for investment."

b) Add Point c Clause 2 as follows:

"c) For units providing public services not funded by the state budget, the price of public services shall be determined according to the provisions of point b, Clause 2, Article 6 of this Decree, which self-finance the unit's regular expenses but have not yet covered investment costs."

6. Amend and supplement some clauses of Article 10 as follows:

a) Amend point a, Clause 1 as follows:

"a) A includes the revenues specified in points a and b, Clause 1, Clauses 2, 3, and 5 of Article 11; points a and b, Clause 1, Clauses 2, 3, and 5 of Article 15; Clauses 2 and 2a of Article 19 of this Decree. Among these, for revenues specified in point b, Clause 2 of Article 11; point b, Clause 2 of Article 15 and Clause 2 of Article 19, only the excess revenue over expenditure (after depreciation of fixed assets, setting aside funds for salary reform, and fulfilling obligations to the State) is recognized; revenues at Clause 3 of Article 11, Clause 3 of Article 15, and Clause 2a of Article 19 do not include regular expense items that are not delegated to autonomous management."

For vocational education institutions and higher education institutions: The tuition revenue used to determine the level of financial autonomy does not include scholarship funds allocated according to the Government’s detailed regulations on certain provisions of the Education Law.

For higher education institutions: The tuition revenue used to determine the level of financial autonomy does not include funds allocated for scientific, technological, and innovation activities according to the Government’s regulations on scientific and technological activities in higher education institutions.

b) Amending Point b of Clause 1 as follows:

"b) B includes the expenditures specified in Articles 12, 16, and 20 of this Decree; expenditures for scientific and technological tasks when selected or directly assigned by competent authorities (applicable to public science and technology organizations); excluding expenditures for providing public services not funded by the state budget as stipulated in Article 6 of this Decree."

c) Supplement Clause 3 as follows:

"3. For public service units assigned to perform tasks in different fields: the determination of the level of self-financing for regular expenses of the unit is based on the revenue and expenditure of activities according to the main functions and tasks regularly and stably assigned annually by the competent authority. For revenues and expenditures from other activities outside the main functions and tasks that occur irregularly annually, they are not included in the revenue and expenditure when building the financial autonomy plan."

7. Amend and supplement point c, Clause 1 of Article 11 as follows:

"c) Regular expenditure funds for implementing state-assigned tasks (if any), including: funds for national target program implementation; counterpart funds for foreign-funded projects according to decisions of competent authorities; funds for tasks assigned by competent authorities; funds provided by state agencies to public service units to provide public services using the state budget in cases where there are no economic-technical norms and unit prices for procurement; funds for programs/plans/projects/approved by competent authorities."

8. Amend and supplement point a, Clause 1 of Article 12 as follows

"1. Salary and contributions based on salary

a) During the period when the Government has not issued the salary system according to Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's Twelfth Congress on salary policy reform for cadres, civil servants, public officials, and workers in enterprises (hereinafter referred to as Resolution No. 27-NQ/TW), the unit pays salaries according to rank, grade, position, contributions based on salary, and allowances prescribed by the State for public service units; pays salaries according to labor contracts (if any). When the State adjusts salaries, the unit will ensure additional salary increases from its own revenue, without supplementary funding from the state budget. The unit pays bonuses according to the State-prescribed system."

9. Amend and supplement some clauses of Article 14 as follows:

a) Amending Point b Clause 1 as follows:

"b) Establishing a Supplementary Income Fund applicable in cases where the unit pays salaries according to the provisions of point a, Clause 1 of Article 12 of this Decree: Group 1 units may decide their own contribution rate (without a cap); Group 2 units contribute up to three times the fund of rank, grade, position salaries and allowances prescribed by the State, and salaries under labor contracts (if any). In cases where the unit pays salaries according to the provisions of point b, Clause 1 of Article 12 of this Decree, no Supplementary Income Fund is established."

b) Amend point c, Clause 1 as follows:

"c) Establishing a Reward Fund and Welfare Fund: the total of both funds shall not exceed three months of average actual salary and additional income earned by the unit in the year."

c) Amend point a, Clause 2 as follows:

"a) Development Fund for Public Service Activities: For investment in construction, renovation, upgrading, maintenance, repair of physical facilities; purchasing equipment, working tools, means of transportation; payment of land rent and office rent to serve the unit's activities according to regulations (in cases where regular funding does not cover land rent and office rent payments); developing public service activity capacity; applying scientific and technological progress; supporting training and improving professional skills for employees within the unit; attracting recruitment and rewarding human resources; purchasing copyright works and programs; joint venture capital contribution with domestic and foreign organizations and individuals to organize public service activities according to assigned functions and tasks; paying part of the costs for purchasing equipment, repairs, maintenance, renovations, upgrades, and new constructions of shared auxiliary facilities from higher-level agencies; security, order, fire prevention, disease control, environmental sanitation management expenses and other common management expenses (specific levels according to guidance from higher-level managing agencies and the actual development fund of the unit) and other expenditures as stipulated in the internal expenditure regulations of the unit.

In cases where the balance of the Development Fund for Public Service Activities exceeds twice the annual depreciation and amortization of fixed assets of the unit and the unit has no need to invest in physical facilities or purchase equipment, the unit must pay the State budget for the surplus fund that is not needed for such investments.

The use of the Development Fund for Public Service Activities for investment in construction, renovation, upgrading of physical facilities, and purchasing equipment shall be carried out in accordance with laws on public investment, bidding, state asset management, and related regulations.

d) Amend and supplement point d clause 2 as follows:

"d) Welfare Fund: For building and repairing welfare facilities of the unit; contributing part of the capital to invest in constructing common welfare facilities within the industry or with other units under contracts; funding collective welfare activities for employees within the unit; providing emergency assistance to employees facing difficulties, including those retiring, unable to work due to health reasons, or in difficult circumstances; additional funding for employees implementing staff reduction plans; supporting social and charitable activities; resolving policies when terminating labor contracts and other expenditures as stipulated in the internal expenditure regulations of the unit.

10. Amend and supplement point d clause 1 Article 15 as follows:

"d) Regular expenditure funds to implement state-assigned tasks (if applicable): Funds for national target program implementation; counterpart funds for implementing projects with foreign sources according to decisions of competent authorities; funds for implementing tasks assigned by competent authorities; funds allocated by state authorities for public service activities using state budgets in cases without economic-technical norms or public service activity prices using state budgets; funds for staff reduction plans; funds for training and improving cadres and civil servants according to approved plans or annual state budget allocations; funds for approved programs/plans/projects/approvals by competent authorities.

11. Amend and supplement some clauses of Article 16 as follows:

a) Amend the opening paragraph of Article 16 as follows:

"Based on assigned tasks and financial resources specified in point a, point c clause 1, clauses 2, 3 (the portion retained for regular expenditure to support fee collection operations) and clause 5 of Article 15 of this Decree, certain expenditure items are regulated as follows:"

b) Amend and supplement the provisions at point a clause 1 as follows:

"During the period before the Government issues the salary system according to Resolution No. 27-NQ/TW, public service units apply the salary system based on the base salary, grade, rank, position coefficients, contributions based on salaries, and allowances prescribed by the State for public service units; salary payments according to labor contracts (if applicable).

c) Amend and supplement the provisions at point c clause 1 as follows:

"c) Bonus payments: Implemented according to the State-prescribed system."

d) Amend clause 5 as follows:

"5. Establishing reserves for production, business, joint ventures, and public service activities according to regulations for enterprises, except in cases where specialized laws require the establishment of special funds to handle risks (if applicable)"

12. Amend and supplement some clauses of Article 18 as follows:

a) Amend and supplement Point a Clause 2 as follows:

"a) During the period before the Government issues the salary system according to Resolution No. 27-NQ/TW, the maximum amount for the Supplementary Income Fund should not exceed two times the salary grade, rank, position coefficients, and allowances prescribed by the State and salary payments according to labor contracts (if applicable)."

b) Amend and supplement Clause 3 as follows:

"3. Establishing the Reward Fund and Welfare Fund

 The total amount of the two funds is as follows:

a) Units self-funding between 70% and less than 100% of regular expenditure: The maximum amount should not exceed 2.5 months of average salary and additional income realized in the year by the unit;

b) Units self-funding between 30% and less than 70% of regular expenditure: The maximum amount should not exceed 2 months of average salary and additional income realized in the year by the unit;

c) Units self-funding between 10% and less than 30% of regular expenditure: The maximum amount should not exceed 1.5 months of average salary and additional income realized in the year by the unit."

13. Supplement some clauses of Article 19 as follows:

a) Supplement point d clause 1 as follows:

"d) Funding for providing public service activities listed in the catalog of public services funded by the state budget."

b) Supplement clauses 2a, 2b, 2c after clause 2 as follows:

"2a) Fees retained by public service units for expenditure according to laws on fees and charges;"

2b) Revenue from production and business activities; joint ventures and collaborations with organizations and individuals in accordance with the provisions of the law and approved by the competent authority for projects consistent with the functions and tasks of public service units;

2c) Revenue from leasing state assets: Units must fully comply with the legal regulations on the management and use of state assets and must be approved by the competent authority for the leasing project of state assets.

14. Amend and supplement some clauses of Article 20 as follows:

a) Amend the introductory part of Article 20 as follows:

"Based on assigned tasks and financial resources as stipulated in point a, Clause 1, Clause 2, and Clause 4 of Article 19 of this Decree, certain expenditure items are regulated as follows:"

b) Amend and supplement the provisions at point a clause 1 as follows:

"a) During the period when the Government has not issued a salary system according to Resolution No. 27-NQ/TW, public service units shall apply the salary system based on the basic salary level, salary coefficient for rank, grade, position, contributions based on salary, and allowances prescribed by the State for public service units; pay salaries according to labor contracts (if applicable)."

c) Amend and supplement the provision at point c, Clause 1 as follows

"c) Expenditure on bonuses: Implement according to the system prescribed by the State."

d) Amending and supplementing Clause 3 as follows:

"3. Expenditure on professional activities and management

Based on assigned tasks and financial resources, the unit may decide the level of expenditure on professional activities and management, but it must not exceed the maximum level prescribed by the competent state authority.

For expenditure items not prescribed by the competent state authority, based on actual circumstances, the unit shall establish appropriate levels of expenditure that fit within its financial resources and must be stipulated in the internal expenditure regulation. The head of the public service unit shall bear responsibility for their decisions."

đ) Supplement Clause 3a after Clause 3 as follows:

"3a) Expenditure for serving the implementation of fee-based services as prescribed by the law on fees and charges; expenditure for service activities."

15. Amend and supplement some clauses of Article 22 as follows:

a) Amend Clause 1 as follows:

"1. At the end of the fiscal year, after accounting for all regular revenue and expenditure, depreciation of fixed assets, reserve for salary reform, tax payments, and other budgetary payments as prescribed, the surplus of revenue over regular expenditure shall be determined as saved regular expenditure funds."

b) Supplement Clause 4 as follows:

"4. Public service units that provide non-budget-funded public services must depreciate fixed assets participating in service activities and replenish the Development Fund for Public Services as prescribed in Clause 2 of Article 8 of Decree No. 60/2021/NĐ-CP. The unit can use the Development Fund for Public Services to repair facilities, purchase equipment, and work tools."

16. Amend Clauses 2, 3, and 4 of Article 24 as follows:

"2. Public service units in groups 1 and 2 in the health-population sector may borrow from credit institutions to invest in and construct facilities suitable for their assigned functions and tasks, including borrowing at preferential interest rates from the State or receiving interest subsidies for investment projects using borrowed funds from credit institutions as prescribed by law (if applicable). The procedures and approval authorities for loan plans shall be carried out in accordance with relevant laws. The use of borrowed funds for investment shall be conducted in accordance with relevant laws.

3. Public service units in groups 1, 2, and 3 that engage in service activities may borrow from credit institutions and raise capital from staff and workers within the unit to expand, renovate, and repair existing facilities; purchase additional equipment to improve quality and scale of public service activities and organize service activities in line with their functions and tasks, and bear full responsibility for repaying loans according to the law. The procedures and approval authorities for loan plans shall be carried out in accordance with relevant laws. Raising capital from staff and workers within the unit shall be established through contracts in accordance with civil law.

4. For units with Management Boards or School Councils, University Councils, the unit shall report to the Council for opinions on the loan and fundraising plans and repayment. For public service units without Management Boards or School Councils, University Councils, they shall report to the superior management agency for opinions on the loan and fundraising plans and repayment. The head of the public service unit shall be responsible for managing and using raised funds effectively in line with their functions and tasks and bear full responsibility for repayment from the unit's financial resources, with no support from the state budget."

17. Amend Clause 2 of Article 25 as follows:

"2. In cases where state assets are used for joint ventures or collaborations, public service units shall develop a proposal for using state assets for joint ventures or collaborations and submit it to the competent authority for approval in accordance with the law on the management and use of state assets. For units with Management Boards, School Councils, or University Councils, the unit shall report to the Council for approval before submitting to the competent authority for approval."

18. Amend and supplement some clauses of Article 26 as follows:

a) Amending Clause 2 as follows:

"a) For units in groups 1, 2, and 3 (units self-financing between 70% and less than 100% of regular expenditure): The head of the unit shall base on income to decide higher, equal, or lower levels of direct, surgical, and procedural expenditures (in cases where the unit pays from income, not from the state budget) and must stipulate this in the internal expenditure regulation of the unit.

b) For units in group 3 (excluding those mentioned in point a of this clause) and group 4: The head of the unit shall base on the unit's public service income to decide equal or lower levels of direct, surgical, and procedural expenditures compared to the national standards and must stipulate this in the internal expenditure regulation of the unit."

b) Amend point b of Clause 3 as follows:

"b) For healthcare examination and treatment facilities, depending on their financial capacity, they shall establish a support fund for healthcare examination and treatment to subsidize the costs of healthcare examination and treatment for patients with difficult circumstances or who are unable to pay for such costs; to cover occupational risk cases in healthcare examination and treatment activities and other activities serving healthcare examination and treatment work."

The content and level of support shall be stipulated by the head of the public service unit in the internal expenditure regulation, in accordance with the provisions of the law. The head of the unit shall develop the support regulations to ensure transparency and clarity.

19. Amend and supplement Clause 2 of Article 27 as follows:

"2. The state budget shall ensure the regular operating expenses of units responsible for healthcare examination and treatment, care, and maintenance of leprosy and mental health patients, including:

a) Salary payments, contributions based on salary, and allowances according to the State's regulations for public service units determined based on the number of staff receiving salaries from the state budget assigned by the competent authority to perform healthcare examination and treatment, care, and maintenance tasks for leprosy and mental health patients;

b) Operating costs, ensuring regular operations, examination and treatment costs, care and maintenance costs for leprosy and mental health patients according to assigned functions and tasks and prescribed regulations."

20. Amend Clause 1 of Article 28 as follows:

"1. Multi-functional health centers shall determine the self-sustaining regular expenditure level according to this Decree for healthcare examination and treatment alone. In cases where the revenue from healthcare examination and treatment services and other services of the center covers regular expenditures or both regular expenditures and investment for healthcare examination and treatment activities: The center shall be classified and assigned to implement autonomy in Group 1 or Group 2 and shall be authorized to decide the number of staff serving healthcare examination and treatment and other services. For preventive health activities, improving health, population, food safety, and activities of commune, ward, and town health stations, the state budget shall support based on the number of staff assigned by the competent authority according to Clause 1 of Article 27 of this Decree.

When the state adjusts the wage policy, if the source remains insufficient after using the wage reform reserve, the center shall receive additional funding from the state budget to implement the wage reform for preventive health, improving health, population, food safety, and activities of commune, ward, and town health stations."

21. Amend and supplement Clause 2 of Article 31 as follows:

"2. Based on the financial regulations of the regional university issued by the University Council, the Director of the regional university shall issue the internal expenditure regulations of the regional university; the heads of member universities and subordinate units of the regional university shall issue the internal expenditure regulations of their respective units."

22. Amend and supplement Clause 1 of Article 34 as follows:

"1. In cases where Group 1 units develop management and accounting plans according to enterprise models approved by the competent authority, they shall implement the enterprise accounting system (except for public service units currently applying enterprise financial mechanisms without needing to prepare plans, which continue to implement the enterprise accounting system)."

23. Amend and supplement Article 35 as follows:

"1. Public service units shall build financial autonomy plans for a stable period of five years, consistent with the economic and social development stage specified by the Government; draft the budget for the first year of the stable period and propose the degree of financial autonomy of the unit, consistent with the functions and tasks assigned by the competent authority (according to the model prescribed in Appendix II attached to this Decree), report to the superior management agency (primary budget unit). The content of the financial autonomy plan must clearly define the degree of financial autonomy according to the four groups of units prescribed in this Decree.

At the end of each stable period, units shall report the summary and evaluation of the implementation of the autonomy mechanism during the previous period, the tasks for the planning year and the next period to build the financial autonomy plan for the subsequent stable period, submit to the superior management agency for review before March 31.

2. For public service units with subordinate public service units

a) The public service unit shall build a financial autonomy plan and report it to the higher-level public service unit for approval after obtaining the agreement of the superior management agency of the higher-level public service unit;

b) The higher-level public service unit shall build a financial autonomy plan for the unit (excluding the financial autonomy plan of the subordinate public service unit as stipulated in point a of this clause) and send it to the superior management agency;

c) In cases where the subordinate public service unit is identified as Group 3 or Group 4, the superior management agency needs to seek the opinion of the same-level finance agency to base the granting of financial autonomy rights to the public service unit as stipulated in point a of Clause 2 of this Article.

3. Based on the financial autonomy plans proposed by the public service units (excluding the financial autonomy plan of the public service unit at point a of Clause 2 of this Article), the superior management agency shall examine and audit the regular expenditure budget for the first year of the stable period and determine the regular expenditure funds from the state budget, retained fee income; state budget funds for ordering public service provision (in cases where the financial autonomy plan can be determined at the time of review); predict the classification of subordinate units according to the degree of financial autonomy, compile the classification plan and the budget of the public service units, and send a written document to the same-level finance agency (Ministry of Finance, local finance agencies according to the division of power, except for districts implementing urban governance models, which are specialized financial management agencies of the district) for review and provide comments before June 20 of the last year of the stable period."

After receiving the written opinion of the financial agency at the same level, before July 30 of the last year of the stabilization period, the superior management agency determines the classification of the units and issues a decision to grant financial autonomy rights to public service organizations under its direct management; the level of support for regular operating expenses from the state budget, retained fee revenue; state budget funds for ordering public services (if any) for the units according to the first year's financial autonomy plan during the stabilization period.

4. After each stabilization period (five years), ministries, central agencies (for units under central management), Provincial People's Committees (for units under local management) shall be responsible for reviewing and increasing the degree of financial autonomy of group 3 units (excluding public service organizations providing basic and essential public services) according to a roadmap, annually reducing by at least 2.5% the direct support expenditure from the state budget for the regular operating expenses allocated for financial autonomy of public service organizations under their direct management (after deducting increases or decreases in expenditures compared to the previous year's budget estimate due to changes in tasks or number of staff).

5. Public service organizations that have been classified by the competent authority as group 1 or group 2 units shall continue to implement the provisions on the mechanism of financial autonomy as stipulated in this Decree; they may not be reclassified to group 3 or group 4 during the five-year classification stabilization period or thereafter, except in cases where there are changes in functions or tasks, or economic and social conditions, policy or system changes, or force majeure factors (such as natural disasters, epidemics, fires) leading to fluctuations in revenue sources or expenditure responsibilities, thereby changing the degree of financial autonomy.

24. Amend and supplement Point c Clause 1 Article 36 as follows:

"c) Issuing or amending and supplementing economic-technical norms, cost standards (if any) within the scope of state administration managed by ministries and central agencies as the basis for issuing prices of public services using state budget funds in accordance with laws on pricing and other relevant laws to serve as the basis for ordering or tendering public services in accordance with Government Decree No. 32/2019/NĐ-CP."

25. Amend Clause 2 Article 37 as follows:

"2. Based on economic-technical norms, cost standards (if any) of various fields issued by ministries and central agencies for application as the basis for issuing prices of public services using state budget funds in accordance with laws on pricing and other relevant laws to serve as the basis for ordering or tendering public services in accordance with Government Decree No. 32/2019/NĐ-CP. In cases where ministries and central agencies do not issue economic-technical norms for certain categories of public services using state budget funds, the People's Committee of the province shall be responsible for issuing such norms for public services using state budget funds within their jurisdiction to be implemented locally."

26. Amend and supplement some clauses of Article 39 as follows:

a) Amend and supplement Clause 1 as follows:

"1. Public service organizations directly under political-social organizations, social organizations, social-professional organizations, and other organizations shall apply the financial autonomy mechanism prescribed in this Decree on the principle of self-financing for regularly allocated operating expenses, with no state budget support."

b) Supplement Clause 3 as follows:

"3. For public service organizations directly under the Ministry of Public Security and the Ministry of National Defense: The Minister of Public Security and the Minister of National Defense shall issue regulations on the financial autonomy mechanism of public service organizations directly under the Ministry of Public Security and the Ministry of National Defense based on the provisions of this Decree, relevant Party regulations, and related laws."

Article 2. Replacing and abolishing certain provisions of the Government Decree No. 60/2021/NĐ-CP dated June 21, 2021 on the mechanism for financial autonomy of public service units

1. Replace the Model Appendix II issued together with the Government Decree No. 60/2021/NĐ-CP dated June 21, 2021 on the mechanism for financial autonomy of public service units with the Model Appendix II issued together with this Decree.

2. Abolish Clause 3, Article 14, Point b, Clause 1, Article 16, Point b, Clause 1, Article 20, and Article 29 of the Government Decree No. 60/2021/NĐ-CP dated June 21, 2021 on the mechanism for financial autonomy of public service units.

3. Replace the phrase "Ministry of Labor, Invalids and Social Affairs" with "Ministry of Home Affairs" at Point a, Clause 3, Article 5, Point b, Clause 3, Article 30, and Clause 3, Article 36 of the Government Decree No. 60/2021/NĐ-CP dated June 21, 2021 on the mechanism for financial autonomy of public service units.

Article 3. Effectiveness and Implementation

1. This Decree takes effect from July 7, 2025 and applies from the 2025 fiscal year.

2. Amend the content of Point b, Clause 2, Article 26 of the Government Decree No. 32/2019/NĐ-CP dated April 10, 2019 on entrusting tasks, placing orders, or tendering to provide products and services using state budget funds from regular expenditure budgets to read: "b) Based on economic and technical norms, cost standards (if any) of various fields that have been issued by ministries and central agencies to apply as the basis for setting prices for public services using state budget funds according to the laws on pricing and other relevant laws, to serve as the basis for placing orders or tendering to supply public services under this Decree. In cases where central ministries and agencies do not issue economic and technical norms for certain categories of public services using state budget funds, provincial People's Committees shall be responsible for issuing such norms for public services using state budget funds within their jurisdiction to implement locally."

3. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees, municipal People's Committees directly under the Central Government, and related organizations and individuals are responsible for implementing this Decree.