Circular No. 143/2025/TT-BTC guides the expenditure levels for organizing and implementing the work of competition and rewards as stipulated in Clause 1, Article 48 of Decree No. 152/2025/NĐ-CP dated June 14, 2025 of the Government on the division of authority in the field of competition and rewards; it provides detailed regulations and guidance on the implementation of certain provisions of the Law on Competition and Rewards.

CIRCULAR

Guidelines on the expenditure level for organizing and implementing commendation and reward work as stipulated in Clause 1, Article 48 of Decree No. 152/2025/NĐ-CP dated June 14, 2025 of the Government on分级授权和奖励领域的分权规定；详细规定并指导实施《奖励和表彰法》的若干条款。
Clause 1, Article 48 of Decree No. 152/2025/NĐ-CP dated June 14, 2025 of the Government on分级授权和奖励领域的分权规定；详细规定并指导实施《奖励和表彰法》的若干条款。
分级授权和奖励领域的分权规定；
详细规定并指导实施《奖励和表彰法》的若干条款。
奖励和表彰法

Pursuant to the Law on State Budget No. 89/2025/QH15;
依据《奖励和表彰法》第6/2022/QH15号；
依据政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定；详细规定并指导实施《奖励和表彰法》的若干条款； 政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定；详细规定并指导实施《奖励和表彰法》的若干条款； 奖励和表彰法的若干条款； reward;
依据政府第29/2025/NĐ-CP号决定关于财政部职能、任务、权限和组织结构的规定，该决定已根据政府第166/2025/NĐ-CP号决定于2025年6月30日对部分内容进行了修改和补充； 依据经济司司长的建议； 财政部部长发布本指南，以指导组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定；详细规定并指导实施《奖励和表彰法》的若干条款。
1. Scope of Regulation:
本指南指导组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定；详细规定并指导实施《奖励和表彰法》的若干条款（以下简称“第152/2025/NĐ-CP号决定”）。

Article 1. Scope of Regulation and Applicability

2. Applicability:

与使用奖励基金组织和实施奖励工作相关的机关、单位、组织和个人，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定；详细规定并指导实施《奖励和表彰法》的若干条款。

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

1. 对于获得奖励的荣誉称号和奖励形式，用于在建设和发展保护国家中取得的成绩以及越南英雄母亲称号：按照第152/2025/NĐ-CP号决定第七章第二节规定的奖金支出标准执行。

2. 印制或制作奖励物品或纪念品给个人、集体或家庭：按照有关招标法律的规定和其他相关法律规定（如有）执行。

3. 从各级奖励基金总额中提取20%，用于以下内容：

a) 宣传推广先进典型：机关负责人根据所分配的任务和经有权批准的预算，负责决定宣传推广先进典型的适当形式和内容，确保节约高效，并遵守现行国家开支制度和招标、委托、任务分配等其他相关法律规定（如有）；

b) 学习交流奖励工作经验：按照财政部部长发布的以下通函规定执行：2017年第40/2017/TT-BTC号通函关于差旅费和会议费制度（以下简称“第40/2017/TT-BTC号通函”），2025年第12/2025/TT-BTC号通函关于修改和补充第40/2017/TT-BTC号通函的部分条款（以下简称“第12/2025/TT-BTC号通函”）；2018年第71/2018/TT-BTC号通函关于接待外国访客到越南工作，组织国际会议和研讨会以及国内接待费用的规定；2012年第102/2012/TT-BTC号通函关于由国家财政保障经费的短期出国工作人员差旅费的规定及其替代、修改和补充文件。

对于属于政府第101/2017/NĐ-CP号决定关于公务员、职员培训和提高的规定范围内的奖励和表彰管理知识和技能、岗位要求的知识和技能培训，该决定已由政府第89/2021/NĐ-CP号决定和2025年第171/2025/NĐ-CP号决定关于公务员培训的内容和支出水平进行修改和补充，其支出水平按照2025年第100/2025/TT-BTC号通函关于为公务员、职员培训和提高设立、管理和使用预算以及决算的规定执行。

c) 检查奖励工作，包括政府管理部门和奖励委员会的检查，组织中期和年终总结会；实际检查（如有）以评估国家荣誉和“胡志明奖”、“国家奖”的申请材料：支出水平按照第40/2017/TT-BTC号通函和第12/2025/TT-BTC号通函的规定执行；

d) 组织发起和部署奖励工作及支持国家荣誉和“胡志明奖”、“国家奖”的申请活动：

- 办公用品、资料、茶点支出：按照第40/2017/TT-BTC号通函和第12/2025/TT-BTC号通函的规定执行；

- 其他必要支出（如有）直接服务于奖励工作，在分配的预算范围内，有合法发票和凭证，并由机关或单位负责人决定；

e) 支付各级奖励委员会成员和秘书审查申请材料、总结成绩和分类申请材料的劳务费：每位成员每份材料250,000元。

- Expenditure on office supplies, documents, refreshments during breaks: The expenditure level shall be in accordance with the provisions of Circular No. 40/2017/TT-BTC and Circular No. 12/2025/TT-BTC;

- Other necessary expenditures (if any) arising during the process of organizing and implementing, directly serving the work of competition and rewards, which have not been specified in the aforementioned expenditure items, shall be carried out within the allocated budget estimate, with complete legal invoices and supporting documents, and decided by the head of the agency or unit;

d) Payment for labor to members of the Council and Council secretaries at all levels who review files, summarize achievements, and classify files for consideration of national honorary titles: VND 250,000/member/file;

e) Paying remuneration to members of the Appraisal Councils at all levels for reviewing, summarizing, categorizing, evaluating files, and members assigned to provide feedback on proposals for awarding the "Ho Chi Minh Prize" and the "State Prize": VND 700,000/member/project/work. Specifically, for remuneration for reviewing, evaluating, categorizing, and providing feedback on files of project clusters or work clusters: VND 1,000,000/member/project cluster/work cluster;

g) Paying remuneration for meetings to assess commendation titles and forms of rewards according to the Law on Encouragement and Reward and Decree No. 152/2025/NĐ-CP:

- Chairing the meeting: VND 1,000,000/person/session (specifically, for remuneration for meetings to award the "Ho Chi Minh Prize" and the "State Prize": VND 1,500,000/person/session);

- Members of the Council: VND 500,000/person/session (specifically, for remuneration for meetings to award the "Ho Chi Minh Prize" and the "State Prize": VND 1,000,000/person/session);

- Personnel participating in serving the Council's meetings: VND 300,000/person/session;

The maximum expenditure levels specified in points d, e, and g above shall be determined. Heads of central agencies and units, Provincial People's Councils (or agencies authorized at local level) shall specify specific expenditure levels for subordinate agencies and units within their jurisdiction, in accordance with the approved budget and local financial capacity;

h) Expenditure for organizing the implementation of legal provisions on encouragement and reward activities; training in encouragement and reward business, organizing signing ceremonies for competition agreements, competition activities, and reward activities of competition clusters and groups, and other necessary tasks (if any): The expenditure level shall be in accordance with Circular No. 40/2017/TT-BTC, Circular No. 12/2025/TT-BTC, current expenditure regulations, and actual invoices and supporting documents;

Article 3. Implementation Provisions

1. This Circular takes effect from January 1, 2026.

2. Circular No. 28/2025/TT-BTC dated May 26, 2025, of the Ministry of Finance guiding the expenditure levels for organizing the implementation of encouragement and reward activities at point a, Clause 1, Article 52 of Decree No. 98/2023/NĐ-CP dated December 31, 2023, of the Government detailing certain provisions of the Law on Encouragement and Reward, shall cease to be effective from the date this Circular takes effect.

3. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the amended, supplemented, or replacing documents shall apply.g) The provisions of the amended, supplemented, or replacing documents shall apply.

4. During the implementation process, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance for research and resolution.