Decree No. 129/2026/NĐ-CP Regulating the Management and Utilization of State Budget for Certain Foreign Activities of Vietnamese Missions Abroad

 

 

DECREE
On Management and Use of State Budget for Certain Diplomatic Activities
Citing the Law on Organization of the Government No. 63/2025/QH15;

_____________

 

Citing the Law on State Budget No. 89/2025/QH15;

Citing the Law on Public Investment No. 58/2024/QH15, amended and supplemented by Law No. 90/2025/QH15;

Citing the Law on Vietnamese Missions Abroad No. 33/2009/QH12, amended and supplemented by Law No. 19/2017/QH14;

In accordance with the proposal of the Minister of Finance;

The Government promulgates this Decree on management and use of state budget for certain diplomatic activities.

CHAPTER I

 

GENERAL PROVISIONS

Article 1. Scope of Application

 

This Decree stipulates the tasks of revenue and expenditure of the state budget for certain diplomatic activities; preparation, implementation, final accounts, and disclosure of the state budget for such diplomatic activities in accordance with the provisions of the Law on State Budget.

Diplomatic activities of senior Party and State leaders are not within the scope of application of this Decree.

Article 2. Applicability

This Decree applies to central government agencies, other central-level agencies (hereinafter referred to as central-level agencies), provincial and centrally-administered city authorities (hereinafter referred to as localities) and entities and individuals related to the management and use of state budget in diplomatic activities.

Article 3. Interpretation of Terms

Foreign missions of Vietnam as defined in this Decree include:

1. Vietnamese Missions Abroad, which are agencies as defined in Article 2 of the Law on Vietnamese Missions Abroad;

2. Other foreign entities of Vietnam, which are agencies not part of the organizational structure of a mission, receiving funds from the state budget or other sources of funding according to legal provisions established by central government agencies and provincial people's committees in accordance with legal provisions.

Article 4. Revenue and Expenditure Items of State Budget for Diplomatic Activities

1. Revenue in diplomatic activities includes:

a) Fees related to diplomacy; fees as prescribed by the law on fees and charges;

b) Other revenues as prescribed by the law.

2. Expenditure of state budget for diplomatic activities includes: Development investment, regular expenditure, aid, and other expenditures as prescribed by the law.

Diplomatic activity expenditures are carried out in accordance with current regulations and in line with the nature, content, and specific tasks of diplomacy.

CHAPTER II

 

TASKS OF STATE BUDGET EXPENDITURE FOR DIPLOMATIC ACTIVITIES

Article 5. Tasks of Expenditure for Diplomatic Activities of Central Government Budget

 

1. Regular expenditure includes:

a) Expenses for bilateral and multilateral state-level diplomatic activities;

b) Expenses for negotiation, participation, signing, implementation of international treaties;

c) Expenses to ensure the operation of Vietnamese missions abroad;

d) Expenses related to border and territorial work;

e) Expenses to protect national interests, legal rights and interests of Vietnamese citizens and legal entities abroad in accordance with Vietnamese law and international law;

f) Expenses for community support, creating favorable conditions for overseas Vietnamese to stabilize their lives, integrate into the local society, preserve the cultural identity of the Vietnamese nation according to legal provisions; expenses for labor management of Vietnamese workers working abroad;

g) Expenses for diplomatic activities and international integration of Vietnam; promoting cooperation, exchanges, understanding, strengthening friendship in various fields;

h) Expenses for people's diplomacy of the Central Committee of the Viet Minh Front, political-social organizations directly under the Central Committee of the Viet Minh Front that are guaranteed operational funds by the state budget or supported according to state tasks; expenses for social organizations supported by the state budget according to legal provisions;

i) Expenses for foreign information and public relations activities and management of foreign press activities;

j) Expenses for organizing events, promotional activities for goods, services, and labor of Vietnam, promoting investment, trade, science and technology, culture, sports, tourism, foreign information at abroad;

k) Expenses for collecting and purchasing valuable economic information; verification activities; activities to promote partners, business customers, investors, multinational corporations, large companies in overseas regions to promote trade, investment, tourism, scientific and technological cooperation, expanding labor export markets;

l) Expenses for rewarding organizations, collectives, and individuals with outstanding achievements in the implementation of state diplomatic tasks by central government agencies; expenses for rewarding organizations, collectives, and individuals with outstanding achievements in the implementation of people's diplomacy tasks by central government agencies that are guaranteed operational funds or supported according to state tasks;

m) Expenses for training, updating professional knowledge, skills, and foreign languages for officials, civil servants, and staff engaged in diplomatic work; expenses for scientific research serving direct advisory, strategic policy formulation for the Party and State's foreign affairs; training, internship, academic exchange, participation in international conferences, seminars related to people working in diplomacy and international integration not on a regular basis, consistent with national priorities, key areas, and strategies;

n) Expenses for renting, purchasing, repairing assets, equipment, vehicles both domestically and abroad to ensure security, safety, confidentiality, and diplomatic requirements;

o) Expenses for renting, maintaining, modernizing premises, housing, facilities (including immovable property used on a cooperative basis for diplomatic work) both domestically and abroad to ensure security, safety, confidentiality, and diplomatic requirements.

p) Rent, maintenance, repair of premises and residences, modernization of facilities (including premises and land for foreign affairs work on a reciprocal basis) both domestically and abroad to ensure security, safety, confidentiality, and foreign policy requirements;

r) Expenditure to ensure the operation of the central government's diplomatic machinery;

s) Expenditure on other foreign affairs activities as assigned by the Party and the State in accordance with legal provisions.

2. Development expenditure:

a) Expenditure on construction projects related to border markers;

b) Purchase, construction, renovation, and upgrading of domestic facilities serving diplomatic work;

c) Purchase, construction, renovation, and upgrading of existing facilities of Vietnamese missions abroad;

d) Expenditure for long-term (over 30 years) lease of premises to implement investment projects for the construction, renovation, and establishment of offices and residences of Vietnamese missions abroad;

d) Purchase, maintenance, renovation, and upgrading of assets and equipment; leasing of goods and services; renovation, upgrade, expansion, and new construction of project components in already constructed projects serving domestic diplomatic work and Vietnamese missions abroad.

3. Expenditure in accordance with the provisions of Decree No. 305/2025/NĐ-CP dated November 25, 2025, of the Government on foreign aid provided by Vietnam to foreign countries.

Article 6. Tasks of expenditure for foreign affairs activities of local budgets

1. Regular expenditure:

a) Expenditure on cooperation and exchange with foreign countries in politics, defense, security, economy, culture, society; serving cultural diplomacy tasks assigned to the locality;

b) Expenditure for negotiation, participation, signing, implementation of international agreements within the authority of the locality according to legal provisions on signing and implementing international agreements;

c) Expenditure on foreign affairs activities related to border management tasks assigned to the locality;

d) Expenditure on people's foreign affairs activities of local organizations where state budget funds are guaranteed for operational expenses or supported in accordance with State-assigned missions;

d) Expenditure serving diplomatic work for Vietnamese citizens abroad; expenditure ensuring the rights and lawful interests of Vietnamese citizens abroad according to legal provisions of Vietnam and international law within the functions and tasks of the locality;

e) Expenditure serving management activities of foreign organizations and individuals in the locality;

g) Expenditure serving economic diplomacy work; management, mobilization, and reception of non-governmental foreign aid at the locality;

h) Expenditure on information and public relations activities for foreign affairs and managing the activities of foreign journalists in the locality;

i) Expenditure serving the recommendation and awarding of national or provincial honors to foreign collectives and individuals who have made outstanding achievements recognized by the locality; expenditure serving the reception of international organization awards given to organizations and individuals from abroad;

k) Expenditure on rewarding organizations, collectives, and individuals for their outstanding achievements in implementing people's foreign affairs tasks of local organizations where state budget funds are guaranteed or supported according to State-assigned missions;

l) Expenditure on training, professional knowledge, business skills, and language education for local officials, civil servants, and staff engaged in diplomatic work; training, seminars, internships, academic exchanges, participation in national and international conferences and seminars related to foreign affairs and international integration not regularly conducted, consistent with the priorities, key areas, and strategies of the country and locality;

m) Expenditure on purchase, maintenance, renovation, and upgrading of assets and equipment; leasing of goods and services; renovation, upgrade, expansion, and new construction of project components in already constructed projects serving domestic diplomatic work and Vietnamese missions abroad;

n) Expenditure to ensure the operation of the local government's foreign affairs machinery;

o) Expenditure for other foreign affairs tasks as assigned by law.

2. Development expenditure:

a) Purchase, maintenance, renovation, and upgrading of assets and equipment; leasing of goods and services; renovation, upgrade, expansion, and new construction of project components in already constructed projects serving domestic diplomatic work;

b) Construction, renovation, and upgrading of facilities for diplomatic work.

3. Expenditure in accordance with the provisions of Decree No. 305/2025/NĐ-CP dated November 25, 2025, of the Government on foreign aid provided by Vietnam to foreign countries.

3. Expenditure in accordance with the provisions of Decree No. 305/2025/NĐ-CP dated 25 November 2025 of the Government on aid provided by Vietnam to foreign countries.

 

Chapter III

ESTABLISHMENT, IMPLEMENTATION, SETTLEMENT AND PUBLIC DISCLOSURE OF THE STATE BUDGET FOR FOREIGN AFFAIRS ACTIVITIES

 

Article 7. Principles of Establishing, Implementing, Settling and Disclosing the State Budget for Foreign Affairs Activities

1. The establishment of the budget, implementation of the budget, accounting, settlement, and disclosure of the state budget for foreign affairs activities by central agencies and localities shall be carried out in accordance with the provisions of Decree No. 73/2026/NĐ-CP dated March 10, 2026 of the Government, which provides detailed regulations and guidelines for implementing certain articles of the State Budget Law and related laws.

This Decree stipulates specific contents in budget establishment, implementation, accounting, settlement, and disclosure of the state budget in foreign affairs activities.

2. For investment construction projects and procurement, disposal of assets, goods, and services to maintain regular operations of Vietnamese Missions Abroad, such matters shall be carried out in accordance with relevant laws. In case there are different provisions on the same issue, except for the Constitution, the relevant law with the highest priority as follows shall apply:

a) International treaties where the Socialist Republic of Vietnam and the host country are members;

b) The laws of the host country;

c) The laws of the Socialist Republic of Vietnam, in which:

For projects using development investment funds, they shall be carried out in accordance with the provisions of the law on public investment. Management, payment, and settlement of projects using public investment funds shall be conducted in accordance with the provisions of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government, which regulates management, payment, and settlement of projects using public investment funds (hereinafter referred to as Decree No. 254/2025/NĐ-CP of the Government).

For regular expenditure tasks, they shall be carried out in accordance with the provisions of the state budget law, Decree No. 104/2026/NĐ-CP dated March 31, 2026 of the Government, which regulates the establishment of the budget, management, use, and settlement of regular expenditures to implement tasks specified in Article 40 of the State Budget Law and related laws.

Article 8. Annual Establishment of the State Budget for Vietnamese Missions Abroad

1. Based on the Five-Year Financial Plan, medium-term investment plan using state budget funds; provisions of the Prime Minister regarding the development of the economic and social development plan and the next year's budget; guidelines from the Ministry of Finance on establishing the next year's budget, economic and social development plan, and medium-term investment plan; actual implementation of the budget in the previous year; specific requirements and tasks of the principal authority including the tasks of agencies with seconded staff at Vietnamese Missions Abroad; the principal authority of Vietnamese Missions Abroad shall guide the establishment of next year's revenue and expenditure budget for Vietnamese Missions Abroad.

The agency with seconded staff at Vietnamese Missions Abroad shall cooperate with the Ministry of Foreign Affairs in guiding the establishment of next year's revenue and expenditure budget for foreign affairs activities under its jurisdiction.

The next year's state budget revenue and expenditure budget of Vietnamese Missions Abroad is established in Vietnamese Dong, converted to United States Dollar according to the exchange rate as stipulated by the Ministry of Finance in June of the current year.

2. Based on the guidelines from the principal authority; specific tasks assigned; financial regulations, standards, and quotas for budget expenditure; indicators used for establishing budgets; changes in prices in the host country; changes in the United States Dollar compared to the local currency; actual implementation of previous years' state budget by departments and Vietnamese Missions Abroad, they shall prepare next year's revenue and expenditure budget and send it to the principal authority for consolidation. The budget must be accompanied by a detailed explanation of each item of revenue and expenditure. Operating expenses in the commercial field of the Ministry of Industry and Trade at missions are allocated within the Ministry of Industry and Trade's budget.

3. The principal authority shall review the state budget budgets prepared by subordinate Vietnamese Missions Abroad, consolidate them, and prepare the next year's state budget for submission to the Ministry of Finance before July 10th each year for consolidation and presentation to the competent authority.

4. For the state budget expenditure in the fields of science, technology, innovation, and digital transformation, it shall be carried out in accordance with the provisions of paragraph 2 of Article 28 of the State Budget Law and related guidelines.

Article 9. Allocation and Assignment of State Budget Provisions

1. Allocation and Assignment of State Budget Provisions for Vietnamese Missions Abroad

Based on the decision to assign state budget provisions by the Prime Minister and the Decision of the Ministry of Finance as provided in Clause 6, Article 27 of the Law on State Budget, central agencies shall allocate and assign state budget provisions to directly subordinate Vietnamese missions abroad in Vietnamese VND converted into USD at the exchange rate when the budget is prepared, apart from the general principles set out in Clause 1, Paragraph 7 of this Decree, ensuring funds for mission operations, including executing special tasks of agencies with dispatched officials at foreign missions representing Vietnam.

In case there arises a shortfall in the state budget provisions calculated in VND due to exchange rate differences between the time when the budget is prepared and the time when the managing agency assigns the budget to Vietnamese missions abroad, the managing agency shall compile the need for additional funds and send it to the financial agency no later than November 1st of the implementing year for compilation and submission to an authorized body for approval as a basis for implementation and final accounts. In case there is excess in state budget provisions calculated in VND due to exchange rate differences, the managing agency shall cooperate with the State Treasury to cancel the budget according to regulations.

2. For specialized activities arranged within the budgets of agencies with dispatched officials at foreign missions representing Vietnam

a) Activities arranged within the budgets of agencies with dispatched officials at foreign missions representing Vietnam are those specified in Point k, Clause 1, Article 5 of this Decree as decided by the Prime Minister and activities specified in Point l, Clause 1, Article 5 of this Decree;

b) Agencies with dispatched officials at foreign missions representing Vietnam shall base their budget allocation and implementation of activities specified in Point a, Paragraph 2 of this Article on each locality, notify the foreign mission to coordinate the dispatch of officials for task execution. Based on the nature of work, current expenditure standards, and consumption quotas, the agency responsible for the activity shall approve the content, detailed budget for expenditures, transfer funds for implementing activities into the account of the foreign mission representing Vietnam, except for operational expenses in the commercial sector of the Ministry of Industry and Trade which are transferred to the separate department's account at the foreign mission representing Vietnam.

Article 10. Organization of Collection and Submission of State Budget Revenues at Vietnamese Missions Abroad

1. Foreign missions representing Vietnam shall manage and implement the collection of fees, levies, and other revenues in accordance with regulations; record all amounts collected from fees, levies, and other state budget revenues into the State Treasury Temporary Fund Account at foreign missions representing Vietnam. Regularly on a monthly, quarterly, annual basis, foreign missions representing Vietnam report the balance of the State Treasury Temporary Fund Account to the Ministry of Foreign Affairs for compilation and submission to the Ministry of Finance.

2. The head of the foreign mission representing Vietnam is responsible for managing state budget revenues and expenditures in accordance with regulations. The Ministry of Foreign Affairs shall be responsible for inspection and reporting according to the provisions of the Law on State Budget, the Accounting Law, and relevant detailed implementation and guiding documents.

3. Management and utilization of the State Treasury Temporary Fund Account at foreign missions representing Vietnam are guided by the Ministry of Finance.

Article 11. Provision of Funds from State Budget for Vietnamese Missions Abroad

1. Based on the budgetary expenditure allocation provided to each Vietnamese Mission abroad and the balance in the State Treasury Fund at the Vietnamese Representative Office, the principal authority shall transfer funds to the Vietnamese Missions ensuring sufficient funding according to the budget in US dollars based on the exchange rate specified by the Ministry of Finance at the time of issuance.

2. In case Vietnamese Representations abroad encounter sudden events, missions, or activities that are urgent and require immediate implementation pursuant to the directives of the Party Leadership, State leadership, or the Minister of Foreign Affairs, the Minister of Foreign Affairs may decide to allow the Vietnamese Representation to advance funds from the State Treasury Fund for execution before receiving the budgetary allocation, while notifying the Ministry of Finance for monitoring and coordination.

Advance funding shall not exceed the total amount of funds approved by competent authorities in principle and within the balance of the State Treasury Fund at the Vietnamese Representations abroad.

Immediately after advancing funds from the State Treasury Fund, the Ministry of Foreign Affairs is responsible for proposing budget arrangements to recover the advanced funds, sending such proposals to the Ministry of Finance for consolidation and reporting to competent authorities as per regulations. For advance funding arising in December of the implementing year at Vietnamese Representations abroad, the Ministry of Foreign Affairs shall allocate the next fiscal year's budget to fully recover the advanced funds; if exceeding the budgetary balance, the Ministry of Foreign Affairs will propose additional funding to the Ministry of Finance for consolidation and reporting to competent authorities as per regulations.

Article 12. Management and Utilization of Regular Budget Funds for Vietnamese Missions Abroad

1. The head of each Vietnamese Mission abroad is responsible for managing and utilizing the budget according to the allocated expenditure in accordance with the provisions of the State Budget Law and relevant laws and regulations. The Ministry of Industry and Trade, its mission office at the Vietnamese Representative Office, shall be responsible for managing and utilizing the allocated budget.

2. When making payments to beneficiaries, Vietnamese Missions abroad must use non-cash payment methods except in the following cases:

a) Where the country has an underdeveloped payment account system or is subject to sanctions, and service providers do not have bank accounts;

b) Payments that are permitted by the Ministry of Finance to be made in cash according to its regulations;

c) Payments at Vietnamese Missions abroad where non-cash payment methods can be chosen: living expenses, mission expenses, various allowances, subsidies, and payments to members as per established rules.

3. The principal authority of the Vietnamese Mission abroad shall conduct expenditure control based on documents submitted by the Mission ensuring compliance with regulations.

The Vietnamese Mission abroad is responsible for the legality and validity of payment vouchers and accompanying documentation. The principal authority of the Vietnamese Mission abroad oversees the nature of expenditures, spending rules, and funding sources as per regulations.

Article 13. Establishment, Management, Settlement and Final Accounts of Investment Construction Projects by Vietnamese Agencies Abroad

1. The establishment and allocation of the medium-term and annual investment budget for construction projects abroad are carried out in accordance with the provisions of the Public Investment Law and relevant guiding documents.

2. The management of construction investments for construction projects abroad is conducted in accordance with relevant laws. In case there are different provisions on the same issue, except the Constitution, the relevant law shall be applied according to the following priority order:

a) International treaties where the Socialist Republic of Vietnam and the host country are parties;

b) The law of the host country;

c) The law of Vietnam.

3. The management, settlement, and final accounts of projects using public investment funds shall be conducted in accordance with the provisions of Decree No. 254/2025/NĐ-CP of the Government.

Article 14. Opening of Transaction Accounts and Utilization of State Budget Funds by Vietnamese Agencies Abroad

The head of the Vietnamese agency abroad is responsible for reviewing and deciding on selecting a reputable bank in the host country to open an account for the Vietnamese agency abroad to serve its activities, ensuring the safety of funds and deposits of the agency. The commercial delegation of the Ministry of Industry and Trade at the Vietnamese mission abroad opens an account to receive operational funds allocated by the Ministry of Industry and Trade.

Article 15. End-of-Year Processing of Revenue and Expenditure, Accounting, Final Accounts, and Public Disclosure of State Budget for Vietnamese Agencies Abroad

1. At the end of the budget reconciliation period, any unimplemented or unused regular activity budget items of Vietnamese agencies abroad must be canceled by deducting the corresponding expenditure field from the next year's agency budget, except where funds are transferred to the following year in accordance with the provisions of Article 66, Paragraph 3 of the State Budget Law.

2. Accounting and Final Accounts

a) Vietnamese agencies abroad shall conduct accounting in US dollars and the local currency. At the end of the budget year, Vietnamese agencies abroad shall close their books in US dollars and the local currency and prepare a state budget final account report in US dollars for submission to the principal authority;

b) The principal authority shall review and approve the state budget final accounts of Vietnamese agencies abroad and notify the results of the reviewed final accounts in US dollars; compile, prepare a state budget final account report within its scope in Vietnamese dong converted from US dollars, submit it to the Ministry of Finance, National Audit Office before July 5th of the following year;

c) The exchange rate for conversion as provided in points (a) and (b) of this paragraph is the average accounting exchange rate based on monthly accounting rates stipulated by the Ministry of Finance.

3. For activities carried out by Vietnamese missions abroad in accordance with Paragraph 2, Article 9 of this Decree, the Vietnamese mission abroad shall separately account for and monitor the funds transferred from the agency with assigned personnel to perform tasks assigned (not accounting these funds together with the operational funds of the Vietnamese mission abroad), while being responsible for managing and using the funds according to their intended purpose and scope of activities as assigned by the agency with assigned personnel. After completing the work, the Vietnamese mission abroad shall collect all expenditure vouchers and send them back to the agency with assigned personnel to be included in the final account of state budget funds in accordance with legal provisions. The Vietnamese mission abroad is responsible for the legality of the accounting vouchers.

In case of professional special funds transferred by an agency with assigned personnel that remain unutilized at year-end, they shall not be carried over to the next year according to regulations; the agency with assigned personnel shall recover and remit them to the state budget in accordance with regulations.

4. Vietnamese agencies abroad shall publicly disclose the state budget in US dollars as prescribed, while the principal authority of the Vietnamese agency abroad shall convert it into Vietnamese dong based on the accounting exchange rate at the time of budget allocation for the initial budget, the accounting exchange rate at the time of fund disbursement during the year for the budget implementation status (3 months, 6 months, 9 months, annual), and the average accounting exchange rate for the entire year based on monthly accounting rates stipulated by the Ministry of Finance for state budget final accounts approved by an authorized body; excluding data and explanatory reports related to defense and security.

 

Chapter IV

IMPLEMENTATION ORGANIZATION

 

Article 16. Commencement of Operation

1. This Decree shall come into operation from April 6, 2026.

2. The Decree No. 117/2017/NĐ-CP dated October 19, 2017 of the Government on management and use of state budget for certain foreign activities shall cease to be in force from the date this Decree comes into operation.

3. In case any referenced documents under this Decree are amended, supplemented, or replaced, such amendments, supplements, or replacements shall apply.

Article 17. Implementation

1. The Minister of Finance shall issue guidelines for the implementation of the provisions in Articles 8, 9, 10, 11, and 12 of this Decree.

2. The Ministers, heads of agencies at the same level, other central agencies, heads of Vietnamese missions abroad, chairpersons of people's committees of provinces and municipalities directly under the Central Government, and heads of relevant organizations and agencies shall be responsible for implementing this Decree.