Circular No. 14/2026/TT-BTC Guiding the preparation of budget estimates, management, utilization, and final accounting of funds for state agencies responsible for paying chartered flights and aircraft of Vietnam from state budget sources

CIRCULAR
Guidance on the preparation of budget, management, utilization, and final accounting of funds for the State management agency responsible for organizing and implementing chartered flights and special aircraft missions of Vietnam from state budget sources

Based on the Law on State Budget 2025;

Based on Decree No. 96/2021/NĐ-CP of the Government on ensuring chartered flights and special aircraft missions of Vietnam;

Based on Decree No. 29/2025/NĐ-CP of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance which has been amended and supplemented by Decree No. 166/2025/NĐ-CP;

In accordance with the proposal of the Director of the Department of Financial and Economic Affairs;

The Minister of Finance promulgates this Circular to guide the preparation of budget, management, utilization, and final accounting of funds for the State management agency responsible for organizing and implementing chartered flights and special aircraft missions of Vietnam from state budget sources.

Article 1. Scope of Application and Applicable Subjects

1. Scope of Application

This Circular guides the preparation of budget, management, utilization, and final accounting of funds for ensuring chartered flights and special aircraft missions of Vietnam from state budget sources.

2. Applicable Subjects

Organizations and individuals related to the work of ensuring chartered flights and special aircraft missions of Vietnam from state budget sources as stipulated in Decree No. 96/2021/NĐ-CP dated November 2, 2021 of the Government on ensuring chartered flights and special aircraft missions, including:

a) The agency responsible for formulating and implementing the flight plan for chartered flights and special aircraft missions of Vietnam, including: Central Party Committee Office, Presidential Office, National Assembly Office, Government Office.

b) Enterprises receiving orders or units assigned to implement chartered flights and special aircraft missions of Vietnam, including: units under the Ministry of Defense that meet the standards as prescribed by the Minister of Defense; Vietnamese airlines that meet the standards as prescribed by the Minister of Construction.

c) Ministries, central agencies, localities, organizations, and individuals related to the work of ensuring chartered flights and special aircraft missions of Vietnam.

Article 2. Source of Funds

1. The state budget ensures the cost of chartered flights and special aircraft missions of Vietnam for the beneficiaries as specified in Article 4 of Decree No. 96/2021/NĐ-CP dated November 2, 2021 of the Government on ensuring chartered flights and special aircraft missions.

2. The funds to ensure chartered flights and special aircraft missions carried out or leased by a Vietnamese airline for beneficiaries as specified in Article 4 of Decree No. 96/2021/NĐ-CP when necessary are arranged in the annual budget of the Central Party Committee Office, Presidential Office, Government Office, and National Assembly Office.

3. The funds to ensure chartered flights and special aircraft missions carried out by units under the Ministry of Defense are allocated in the annual budget of the Ministry of Defense.

Article 3. Budget Preparation and Allocation

The preparation and allocation of funds for ensuring chartered flights and special aircraft missions of Vietnam shall be conducted in accordance with the provisions of the law on state budget and the following regulations:

1. Annually, based on the implementation situation of the previous year, taking into account the work plan of the beneficiaries as specified in Article 4 of Decree No. 96/2021/NĐ-CP dated November 2, 2021 of the Government on ensuring chartered flights and special aircraft missions, the agency responsible for implementing the flight plan for chartered flights and special aircraft missions of Vietnam and the Ministry of Defense shall prepare a consolidated budget for funds to ensure such flights and submit it to the Ministry of Finance for consolidation and reporting to competent authorities.

In case additional funds for ensuring chartered flights and special aircraft missions from state budget sources exceed the allocated budget, as approved by competent authorities, the agency responsible for implementing the flight plan for chartered flights and special aircraft missions of Vietnam and the Ministry of Defense shall prepare a supplementary budget for such funds and submit it to the Ministry of Finance for consolidation and reporting in accordance with the provisions of the law on state budget.

2. Based on the approved budget, taking into account the rental prices of chartered flights and special aircraft missions as stipulated by competent authorities according to the law on pricing, the head of the agency responsible shall allocate and assign the budget for funds to be utilized by units using such funds in accordance with regulations.

Article 4. Management, Utilization, and Settlement of Funds

The management, utilization, and settlement of funds for ensuring the operation of special aircraft and specialized flights of Vietnam shall be carried out in accordance with the provisions of laws on state budget, price laws, other relevant laws, and the following regulations:

1. For special aircraft and specialized flights conducted by Vietnamese airlines

Based on the rental prices of special aircraft and specialized flights using state budget funds as stipulated by competent authorities according to the price law provisions, the agency designated to take charge shall organize the flight plan for special aircraft and specialized flights of Vietnam, placing orders with Vietnamese airlines that meet the standards as prescribed by the Minister of Construction.

The pricing of rental costs for special aircraft and specialized flights using state budget funds is carried out in accordance with the price law provisions.

The procedures and processes for placing orders with domestic airlines are conducted in accordance with the provisions of Article 6 and Article 7 of Decree No. 96/2021/NĐ-CP dated November 2, 2021, by the Government, and other relevant laws.

2. For hiring foreign airlines to conduct special aircraft flights for Vietnamese officials abroad when necessary

The management, utilization, and settlement of funds for hiring foreign airlines to conduct special aircraft flights for Vietnamese officials abroad shall be carried out in accordance with the decisions of the head of the agency designated to take charge of organizing the flight plan; contracts signed and valid documents ensuring economy and efficiency.

3. For special aircraft and specialized flights conducted by units under the Ministry of National Defense

The management, utilization, and settlement of funds for ensuring the operation of special aircraft and specialized flights conducted by units under the Ministry of National Defense shall be carried out in accordance with regulations on budget management, utilization, and settlement in the field of national defense and security, decisions of the Minister of National Defense regarding costs for each flight.

4. The agency responsible for providing funds for ensuring special aircraft and specialized flights of Vietnam is responsible for settling the allocated funds, consolidating them into the annual state budget settlement of the agency or unit in accordance with regulations.

Article 5. Implementation Clauses

1. This Circular takes effect from April 16, 2026.

2. Circular No. 75/2010/TT-BTC of the Ministry of Finance on budgeting, settlement, and final accounts for ensuring and protecting special aircraft flights of Vietnam shall cease to be effective from the date this Circular takes effect.

3. In case any laws or regulations referred to in this Circular are amended, supplemented, or replaced, they shall be applied according to such amendments, supplements, or replacements.

4. In the course of implementation, if there are any difficulties, please promptly report to the Ministry of Finance for research and resolution.

Central Committee of the Communist Party of Vietnam;

Prime Minister, Deputy Prime Ministers of the Government;

Central Office and various Committees of the Party;

Office of the General Secretary;

Office of the National Assembly;

Office of the President;

Supreme People's Court;

Supreme People's Procuratorate,

Audit署;

Ministries, agencies at the same level as ministries, and agencies under the Government;

Central-level associations and organizations;

People's Councils and People's Committees of provinces and cities;

Finance Departments of provinces and municipalities directly under the Central Government;

State Treasury offices in regions;

Legal Affairs Department, General Office for Handling Violations of Administrative Law - Ministry of Justice;

Official Gazette, Electronic Information Portal of the Government;

Electronic Information Portal of the Ministry of Finance;

Units under the Ministry of Finance;

Retained: VT, KTN (20 copies)