Circular No. 147/2025/TT-BTC provides for the management, use, and settlement of state budget funds for public investment and operating expenses from the national treasury to implement the National Target Program on Prevention and Control of Drugs until 2030.

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Regulations on management, use, and settlement of state budget funds for public investment and operating expenses from the state budget to implement the National Target Program on Prevention and Control of Drugs until 2030

 for the period until 2030

national program on preventing and combating drugs until 2030

Based on Resolution No. 163/2024/QH15 dated November 27, 2024 of the National Assembly approving the investment policy for the National Target Program on Prevention and Control of Drugs until 2030;

Based on Resolution No. 111/2024/QH15 dated January 18, 2024 of the National Assembly regarding some special mechanisms and policies for implementing the national target programs;

Based on the State Budget Law No. 89/2025/QH15, 83/2015/QH13;

On the basis of the Law on Public Investment No. 58/2024/QH15 amended and supplemented by Law No. 90/2025/QH15;

Based on Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the State Budget Law;

Based on Decree No. 85/2025/NĐ-CP dated April 8, 2025 of the Government detailing the implementation of certain provisions of the Public Investment Law amended and supplemented by Decree No. 275/2025/NĐ-CP dated October 18, 2025 of the Government;

Based on Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance amended and supplemented by Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government;

In accordance with the proposal of the Director of the Department of Defense and Security, especially;

The Minister of Finance issues this Circular regulating the management, use, and settlement of state budget funds for public investment and operating expenses from the state budget to implement the National Target Program on Prevention and Control of Drugs until 2030.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular regulates the management, use, and settlement of state budget funds for public investment and operating expenses from the state budget to implement the National Target Program on Prevention and Control of Drugs until 2030 (hereinafter referred to as the Program), approved by Decision No. 7619/QĐ-BCA dated September 8, 2025 of the Minister of Public Security.

2. For grants and aid from the state budget where the donor or the authorized representative of the donor and the Ministry of Finance have not yet agreed on the content and expenditure levels, the provisions of this Circular shall apply.

3. For activities and projects under the Program that incorporate operating funds from the central government budget, local government budget, and other legitimate sources of funding, the provisions of this Circular shall apply according to the legal regulations on the management mechanism and organization of implementing national target programs, except as provided in Clause 4 of Article 4 hereof.

4. This Circular does not apply to grants and aid from the state budget that have been separately regulated by competent authorities regarding financial expenditure rules.

Article 2. Applicability

This Circular applies to agencies, units, organizations, and individuals managing, using, settling accounts, and benefiting from state budget funds for public investment and operating expenses to implement the Program.

Chapter II
REGULATIONS ON OPERATING FUNDS FROM THE STATE BUDGET TO IMPLEMENT THE PROGRAM

||| IMPLEMENTATION OF THE PROGRAM

Article 3. Operating funds from the state budget

1. Central budget:

a) Included in the annual state budget estimate of ministries and central agencies to fulfill the assigned tasks of the Program.

b) Supplementing targeted funds for localities to implement projects and sub-projects of the Program in accordance with the Prime Minister's Decision stipulating principles, criteria, and allocation standards for central budget funds to implement the National Target Program on Prevention and Control of Drugs until 2030.

2. Local budget:

Localities proactively utilize central budget support (if any); based on their ability to balance the local budget and actual conditions each year, they should proactively allocate local budget funds and mobilize other legitimate financial resources to effectively implement projects and sub-projects of the Program within their jurisdiction in accordance with the Prime Minister's Decision stipulating principles, criteria, and allocation standards for central budget funds to implement the National Target Program on Prevention and Control of Drugs until 2030.

Article 4. Budget preparation, implementation, and settlement for public expenditure

1. The preparation, implementation, and settlement of public expenditure from the state budget for the implementation of national target programs shall be carried out in accordance with the laws on the state budget; the management mechanisms and organization of implementing national target programs; the principles, criteria, and allocation standards for central government budget capital to implement the National Target Program on Prevention and Control of Drugs until 2030; guidance documents issued by the program's main agency; guidance documents issued by ministries and agencies assigned to lead projects and sub-projects; provisions of this Circular and related laws. Agencies and units allocated and assigned budgets to implement the Program shall be responsible for managing, using, and settling accounts in accordance with the law. Contents, tasks, and activities within the Program that have been budgeted from other programs, projects, and schemes' funds shall not be used, settled, or paid from the Program's funds.

2. Procurement of equipment, materials, goods, and services; repair, maintenance, and upkeep of assets: Shall be conducted in accordance with the laws on bidding; ordering, assigning tasks to provide public products and services funded by the state budget from regular expenditure; construction, information technology; management and use of state assets and relevant laws within the approved budget.

3. For activities and tasks of agencies and units assigned budgets (Party A) that enter into contracts with other agencies and units to implement (Party B) in accordance with the law. Documentation for payment and settlement shall be retained by Party A including: Contract, acceptance certificate, contract termination record, payment request document from Party B, invoice, payment authorization or payment voucher, and other related documents. Specific expense invoices and receipts directly implemented by Party B shall be kept in accordance with current regulations. Party B is responsible for implementing the Program's tasks as agreed, directly using funds in accordance with the law.

4. Payment and disbursement of public expenditure from the state budget to implement the Program through the State Treasury shall be carried out in accordance with the Law on State Budget, Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury sector; Circular No. 17/2024/TT-BTC dated March 14, 2024 of the Minister of Finance guiding the control and payment of regular expenditures from the state budget through the State Treasury and related guidance documents for the Law, amendments, supplements, and replacements (if any).

Chapter III
PROVISIONS ON PUBLIC INVESTMENT FUNDS FROM THE STATE BUDGET TO IMPLEMENT THE PROGRAM

||| IMPLEMENTATION OF THE PROGRAM

Article 5. Public investment funds from the state budget

Public investment funds from the state budget for implementing the Program shall be arranged in the five-year medium-term investment plan and the annual investment plan. The central budget and local budgets ensure balance and allocation to implement the Program according to the total amount approved in Resolution No. 163/2024/QH15 dated November 27, 2024 of the National Assembly approving the investment policy for the National Target Program on Prevention and Control of Drugs until 2030.

Article 6. Establishment of Budget Estimates, Execution, and Finalization of Public Investment Capital

1. The establishment of budget estimates, implementation, settlement, and finalization of public investment capital from the state budget for the Program shall be carried out in accordance with the laws on state budget; public investment; management mechanisms and organization of implementation of national target programs; Decree No. 254/2025/ND-CP dated September 26, 2025 of the Government on management, settlement, and finalization of projects using public investment capital; Circular No. 91/2025/TT-BTC dated September 26, 2025 of the Minister of Finance on the system of forms to be used in finalization work to implement contents and tasks related to finalization of investment capital after completion or permanent cessation of the project; guiding documents of the managing agency of the program.

2. In cases where urgent public investment projects must be implemented promptly and urgently, the competent authority shall decide according to Clause 15, Article 4 of the Law on Public Investment No. 58/2024/QH15 amended and supplemented by Law No. 90/2025/QH15, the establishment, implementation, settlement, reporting requirements for such projects shall be carried out in accordance with the laws on urgent public investment projects.

Chapter IV
PROVISIONS ON CONTENT AND LEVEL OF REGULAR EXPENSES
Section 1. GENERAL PROVISIONS ON CONTENT AND LEVEL OF EXPENSES FOR PROJECTS

Article 7. Certain Content and Level of General Expenses

1. Training, seminar, and capacity enhancement training expenses for persons assigned to attend training, seminars, and capacity enhancement sessions:

a) The content and level of expenses shall be implemented in accordance with Article 4 of Circular No. 100/2025/TT-BTC dated October 28, 2025 of the Minister of Finance guiding the preparation of budget estimates, management, use, and finalization of funds allocated for training and capacity building for civil servants and officials (hereinafter referred to as Circular No. 100/2025/TT-BTC).

b) The funds allocated in the budget estimate for the implementation of the Program by the agency or unit responsible for training, seminars, and capacity enhancement (including support for food expenses, travel expenses, and accommodation rental fees for trainees).

In cases where the budget estimate allocated to the agency or unit primarily responsible for training, seminars, and capacity enhancement does not ensure sufficient funding to cover food, travel, and accommodation rental expenses for trainees, the agency or unit primarily responsible for training, seminars, and capacity enhancement shall have the responsibility to notify in writing (in the invitation letter or summons) so that the agency or unit sending trainees can settle additional living allowance, travel expenses, and accommodation rental fees according to regulations.

2. Travel expenses; conference and seminar expenses:

a) Travel expenses: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Minister of Finance on travel expense allowances and conference expenditure regulations, and Circular No. 12/2025/TT-BTC dated March 19, 2025 of the Minister of Finance amending and supplementing certain provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Minister of Finance on travel expense allowances and conference expenditure regulations (referred to as Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC).

b) Conference and seminar expenses: Implemented in accordance with Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC and the following provisions:

- Renting venue, conference hall (in cases where the agency or unit does not have its own venue or has but cannot accommodate the number of participants), and accompanying equipment; expenses for documents, office supplies, drinking water, and common medical supplies serving conferences and seminars: Implemented in accordance with the laws on bidding within the approved budget estimate.

- Payment for lecturers, assistant lecturers, and speakers: Implemented in accordance with point a, Clause 2, Article 4 of Circular No. 100/2025/TT-BTC. Additionally, based on actual circumstances and within the allocated budget, the head of the agency tasked with organizing roundtable discussions, exchanges, education and communication classes, consulting sessions, and special lectures may decide to provide supplementary allowances for food, accommodation, and travel expenses for lecturers, assistant lecturers, and speakers. The level of expenses is regulated in point a, Clause 2, Article 4 of Circular No. 100/2025/TT-BTC.

- Expenses for commendation, honor, and rewards for collectives and individuals with outstanding achievements in implementing the Program as decided by the competent authority: The content and level of reward expenses shall be implemented in accordance with current laws on competition and rewards.

- Other expenses directly related to organizing conferences: Implemented in accordance with the laws on bidding within the approved budget estimate.

3. Information and communication expenses; propaganda, popularization, and legal education expenses:

a) Production, editing, publication, transmission, broadcasting, and distribution of materials and publications in the form of press works, publications, and other information and communication products:

- For expenses incurred in information dissemination and propaganda through various forms of press and publications: Implemented in accordance with Decree No. 18/2014/ND-CP dated March 14, 2014 of the Government on remuneration systems in the field of press and publications or economic and technical norms in press activities (hereinafter referred to as Decree No. 18/2014/ND-CP) or economic and technical norms in press activities determined by ministries, central agencies, and localities in accordance with Circular No. 05/2024/TT-BTTTT dated June 14, 2024 of the Minister of Information and Communications (now the Ministry of Culture, Sports and Tourism) guiding the construction, review, and issuance of economic and technical norms for public services funded by the state budget in the field of press under the management of the Ministry of Culture, Sports and Tourism.

- For information dissemination and propaganda activities in the form of film, fine arts, photography, stage performances, and other performing arts according to economic and technical norms in the fields of film, fine arts, photography, stage performances, and other performing arts.

In cases where activities involving production, editing, publishing, broadcasting, and distributing materials and publications in the form of press works, publications, and communication products contain economic and technical norms, cost standards issued by competent authorities; expenses for purchasing goods and services to serve communication activities: The head of the agency or unit assigned to carry out communication tasks shall be responsible for selecting the forms and contents of propaganda and communication programs to ensure economy and effectiveness based on the assigned tasks, budget estimates, and current financial expenditure regulations, while complying with legal provisions on bidding, ordering, assigning tasks, and within the approved budget range by the competent authority.

b) Expenses for remuneration of editors for community communication content: VND 100,000 per item under 350 words; VND 150,000 per item from 350 to less than 600 words; VND 200,000 per item 600 words or more; remuneration for radio announcers: VND 60,000 per person per session.

c) Expenses for organizing discussion sessions, propaganda, education communication classes, counseling, specialized lectures, policy dialogues: The content and level of expenditure shall be applied according to the content and level of expenditure for conferences and seminars as stipulated in point b Clause 2 Article of this provision.

For rental of venues, conference halls, tables and chairs, necessary equipment (if any); expenses for documents, office supplies; printing of yearbooks, archiving as documents to serve the Program; other related expenses directly linked to the organization of discussion sessions, education communication classes, counseling, specialized lectures, policy dialogues: Shall be implemented in accordance with legal provisions on bidding and within the approved budget range by the competent authority.

d) Expenses for consulting and guidance for propaganda and education of the community:

- Expenses to support travel costs for consultants as stipulated in Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC.

- Expenses to support remuneration for consultants: VND 15,000 per person advised per session; for those advised, a maximum of three consultations per month; a maximum of VND 300,000 per consultant per month.

- Monthly remuneration for persons not receiving salaries who are assigned tasks of providing psychological social counseling, management, and support for drug users; voluntary drug rehabilitation at home and in the community; persons after drug rehabilitation as assigned by the Chairman of the People's Committee at the commune level: The monthly remuneration shall not exceed 0.6 (zero point six) times the current basic salary level as stipulated in point a Clause 4 Article 34 Decree No. 116/2021/NĐ-CP dated December 21, 2021 of the Government detailing certain provisions of the Law on Prevention and Control of Drugs, the Law on Handling Administrative Violations concerning Drug Rehabilitation and Post-Rehabilitation Management (hereinafter referred to as Decree No. 116/2021/NĐ-CP).

đ) Expenses for organizing rallies, action months, communication campaigns, integrated communication campaigns:

- Support for organizers, supervisors, mobilizers, and counselors implementing the campaign (outside the current travel allowance system): VND 50,000 per person per session.

- Support for participants in the campaign: VND 50,000 per person per session. The head of the unit assigned the task shall decide the number of participants in the communication and propaganda campaign within the allocated budget.

- Remuneration for radio announcers: VND 60,000 per person per session.

- Support for fuel costs: 0.2 liters of gasoline per kilometer calculated based on administrative boundaries and gasoline prices at the time of implementation.

- Expenses for renting transportation means, conference halls, venues, tables and chairs, necessary equipment, and other related expenses: Shall be implemented in accordance with legal provisions on bidding and within the approved budget range by the competent authority.

e) Expenses for organizing contests serving information, propaganda, and dissemination work; organizing festivals, exchanges, meetings, performances, reenactments, experiments serving the professional activities of projects and sub-projects:

- Expenses for communication, information, and propaganda on mass media and digital communication platforms: Shall be implemented in accordance with legal provisions on bidding and within the approved budget range by the competent authority.

- Expenses for hiring hosts; expenses for preparing test questions, answers, remuneration for judges and organizers; prizes for individuals and groups; hiring cultural performances, actors; supporting food expenses, room rentals for members of the organizing committee, members of the art council, contestants; artisans, actors: Shall be applied according to Circular No. 56/2023/TT-BTC; Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC; Circular No. 09/2016/TT-BVHTTDL dated October 14, 2016 of the Minister of Culture, Sports and Tourism promulgating regulations on organizing folk arts competitions and actual expenses incurred based on valid receipts and vouchers within the allocated budget.

- Remuneration for judges, training and performance activities of actors, participants in contests, festivals, exchanges, meetings, performances, reenactments, experiments:

- Maximum remuneration for members of the judging panel (if any): VND 1,000,000 per person per session.

- Remuneration for new program rehearsals: The remuneration for one session of rehearsing a new program is VND 75,000 per person per four hours. If the rehearsal does not last four hours, the remuneration for one session of rehearsing a new program is VND 60,000 per person per session. The maximum number of rehearsal sessions for a new program is ten sessions.

- Remuneration in mobile performance programs: The remuneration for one mobile performance session for lead roles is VND 100,000 per person. The number of propagandists playing lead roles in mobile performance programs is decided by the Director of the Cultural Center, Exhibition Information Center, or Provincial/City Cultural and Sports Center, Commune Cultural and Sports Center. The remuneration for one mobile performance session for other roles is VND 80,000 per person.

- Expenses for renting transportation means, conference halls, venues, tables and chairs, necessary equipment, and other related expenses: Shall be implemented in accordance with legal provisions on bidding and within the approved budget range by the competent authority.

g) Expenses for propaganda, dissemination, legal education, and legal aid: Shall be implemented in accordance with Circular No. 56/2023/TT-BTC.

4. Expenses for the construction, printing of handbooks, guidebooks; business manuals and other types of books and materials serving the activities of the Program: To be implemented in accordance with the provisions of the Law on Bidding within the approved budget estimate by the competent authority. In cases where officials, civil servants, public employees, and workers prepare handbooks, guidebooks, and other types of books and materials themselves, they shall be supported at the level of expenses for building and compiling materials for training, upgrading, and training courses lasting less than five days as stipulated in point a, Clause 2, Article 4 of Circular No. 100/2025/TT-BTC.

5. Expenses for the application of information technology to serve specialized activities under the Program: To be implemented in accordance with the provisions of the Law on Management of Investment in the Application of Information Technology using state budget funds and relevant laws; economic and technical norms in the field of information and communication.

6. Expenses for translating and editing materials serving specialized activities under the Program:

a) Expenses for hiring interpreters (spoken translation) from foreign languages to Vietnamese and vice versa: To be implemented in accordance with the provisions of Clause 2, Article 11 of Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Minister of Finance, regarding the regulations on receiving foreign guests for work in Vietnam, the regulations on expenses for organizing international conferences and seminars in Vietnam, and the regulations on receiving domestic guests (hereinafter referred to as Circular No. 71/2018/TT-BTC).

b) Expenses for hiring interpreters (spoken translation) from Vietnamese to ethnic minority languages and vice versa: The rate of remuneration shall be applied at the level of expenses for hiring guides兼任口译员，规定在第三条第五款第一项第109/2016/TT-BTC号通知中的少数民族语言口译员费用标准，以及2022年6月22日第37/2022/TT-BTC号通知对第3条第九项和附表01所作的修改（以下简称“经第37/2022/TT-BTC号通知修改、补充的第109/2016/TT-BTC号通知”）。

c) Expenses for hiring translators and editors: To be implemented in accordance with the provisions of Clause 7, Article 4 of Circular No. 338/2016/TT-BTC dated December 28, 2016, issued by the Minister of Finance, regarding the preparation of budgets, management, use, and settlement of state budget funds to ensure the work of drafting normative legal documents and perfecting the legal system (hereinafter referred to as Circular No. 338/2016/TT-BTC) amended and supplemented by Clause 3, Article 1 of Circular No. 42/2022/TT-BTC dated July 6, 2022, issued by the Minister of Finance, amending and supplementing some articles of Circular No. 338/2016/TT-BTC (hereinafter referred to as Circular No. 42/2022/TT-BTC).

d) In cases where agencies and units use staff from other agencies and units to participate in translation and editing work, they may be reimbursed up to a maximum of 50% of the outsourcing expenses specified in points a, b, and c of this clause.

7. Expenses for hiring domestic experts and independent consulting organizations to serve specialized activities: Based on the necessity of implementing activities and the allocated budget estimate, the head of the agency or unit implementing the activity decides whether to hire domestic experts or independent consulting organizations. The expenses for hiring domestic experts shall be implemented in accordance with the provisions of Circular No. 004/2025/TT-BNV dated May 7, 2025, issued by the Minister of Home Affairs, regarding the salary levels of domestic consultants as the basis for determining the tender package price. In cases of hiring independent consulting organizations, it shall be carried out in accordance with the provisions of the Law on Bidding within the approved budget estimate by the competent authority.

8. Expenses for conducting surveys, statistics, and investigations related to specialized content under the Program: To be implemented similarly to the expense items and levels specified in Article 3 of Circular No. 109/2016/TT-BTC amended and supplemented by Article 1 of Circular No. 37/2022/TT-BTC.

9. Expenses for organizing domestic and international study exchanges, inspection, supervision, interim review, final summary, and conferences; expenses for the reception of foreign guests working in Vietnam, the regulations on expenses for organizing international conferences and seminars in Vietnam, and the regulations on the reception of domestic guests: To be implemented in accordance with the provisions of Circular No. 06/2007/TT-BTC dated January 26, 2007, issued by the Minister of Finance, guiding the preparation of budgets, management, and use of funds to ensure the implementation of policies, strategies, planning, and plans (hereinafter referred to as Circular No. 06/2007/TT-BTC); Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC; Circular No. 71/2018/TT-BTC; Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Minister of Finance, regarding the travel allowance for state officials going on short-term trips abroad funded by the state budget.

10. Expenses for domestic scientific conferences and research activities under the Program: To be implemented in accordance with the provisions of Articles 2, 3, 4, and 6 of Circular No. 03/2023/TT-BTC dated January 10, 2023, issued by the Minister of Finance, regarding the preparation of budgets, management, use, and settlement of state budget funds for the implementation of science and technology tasks, amended and supplemented by Circular No. 65/2024/TT-BTC dated September 5, 2024, issued by the Minister of Finance (hereinafter referred to as Circular No. 03/2023/TT-BTC amended and supplemented by Circular No. 65/2024/TT-BTC) and Circular No. 02/2023/TT-BKHCN dated May 8, 2023, issued by the Minister of Science and Technology, guiding certain professional matters to serve the preparation of budgets for the implementation of science and technology tasks using state budget funds (hereinafter referred to as Circular No. 02/2023/TT-BKHCN).

11. Expenses for transporting goods, equipment, materials, and sending notification results to serve the specialized activities of each project, sub-project component (if any):

a) In cases of sending notification results and transporting by public transportation means: The support level shall be based on the fare of public transport vehicles in the locality.

b) In cases of sending notification results and transporting by postal services: The support level shall be based on the current postal service rates.

c) In the case of renting transportation means (if necessary): Implement in accordance with the provisions of the law on public procurement within the budget approved by the competent authority.

d) In the case of self-providing transportation means and traveling by road: The level of support is 0.2 liters of gasoline/km calculated based on the administrative distance and the gasoline price at the time of implementing the activity; In the case of transporting multiple goods, equipment, materials on the same means of transport, the maximum payment amount shall not exceed the aforementioned prescribed level.

12. Expenditure for inspection, supervision, evaluation, building a set of indicators to monitor and evaluate the implementation of the Program/Project/Sub-project contents: Implemented in accordance with Clause 9, Article 7 of this Circular.

13. Other expenditure related to project management, plans, schemes, models (if any): The level of expenditure is implemented according to the current financial expenditure regulations and actual occurrences approved by the competent authority deciding on the project, plan, scheme, model.

Section 2. SPECIFIC PROVISIONS ON THE CONTENT AND LEVEL OF EXPENDITURE FOR

 PROJECTS

Article 8. Content and Level of Expenditure for Project 1 - Prevention and Combat of Organized and Transnational Drug Crimes

1. Expenditure for preventive and combat operations against drug crimes:

a) The content and level of expenditure for preventive and combat operations against organized and transnational drug crimes are carried out according to the established standards and financial expenditure regulations currently in force as stipulated by the competent state agencies.

b) For the content of expenditure that does not have a prescribed level by the competent state agencies, the Minister of Public Security, the Minister of National Defense, the People's Council of provinces and centrally-administered cities (or units according to the local classification) shall decide to apply the expenditure levels of similar tasks and expenditure items already regulated by the competent authorities, with valid invoices and supporting documents, within the assigned budget and bear responsibility for their decisions.

2. Expenditure for organizing conferences, seminars, training sessions, and international cooperation: Implemented in accordance with Article 7 of this Circular and the following provisions:

a) For conferences, seminars, and training sessions requiring the hiring of foreign experts to teach and exchange expertise, the cost of food and accommodation for the experts is implemented according to the level of expenditure for international delegates stipulated in Circular No. 71/2018/TT-BTC. The travel expenses both internationally and domestically for the experts are reimbursed based on valid invoices and supporting documents, ensuring they are within the assigned budget; the payment for foreign lecturers' fees is implemented according to Circular No. 100/2025/TT-BTC.

b) In cases where diplomatic requirements or customs require it, the head of the agency hosting international delegations for work visits at the Bureau leadership level may decide on the provision of diplomatic gifts to official members of the delegation within the plan or proposal to host the delegation; the level of expenditure for purchasing gifts is implemented according to Clause 2, Article 12 of Circular No. 71/2018/TT-BTC but shall not exceed 10,000,000 VND/delegation.

3. Expenditure for coordination and anti-drug combat work; expenditure for international cooperation in anti-drug efforts: Implemented in accordance with Circulars No. 100/2025/TT-BTC; No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC; No. 76/2018/TT-BTC dated August 17, 2018, issued by the Minister of Finance guiding the content and level of expenditure for developing training programs and compiling textbooks for higher education and vocational education; the Law on Commendation and Reward and related legal documents.

Article 9. Contents and levels of expenditure for Project 2 - Application of science and technology in preventing and combating drug abuse

1. Expenditure on building information technology infrastructure; developing application software; investing in technological equipment systems to serve smart management of drug rehabilitation facilities: carried out in accordance with Clause 5, Article 7 of this Circular.

2. Expenditure on training, seminars, capacity enhancement, digitizing documents, and creating electronic lectures: carried out in accordance with Article 7 of this Circular.

Article 10. Contents and levels of expenditure for Project 3 - Enhancing the capacity of military operations to prevent and combat drug-related crimes

1. Contents and levels of expenditure for Sub-project 1 (Project 3) - Procurement of technical equipment to enhance the capacity to prevent and combat drug-related crimes for Border Guard Forces:

a) Expenditure on organizing conferences, seminars, meetings, training, and capacity enhancement: carried out in accordance with Article 7 of this Circular.

b) Expenditure on organizing working delegations, surveys, and specialized case cooperation with functional forces from other countries: carried out in accordance with Article 7 of this Circular.

c) Operational expenditure in the work of coordinating to prevent and combat drug-related crimes domestically and internationally:

- The contents and levels of operational expenditure in the work of coordinating to prevent and combat drug-related crimes domestically and internationally shall be implemented according to current financial expenditure standards set by competent state authorities.

- For expenditures without specified levels set by competent state authorities, the Minister of National Defense shall decide to apply the expenditure levels of similar tasks and contents already stipulated by authorized bodies, provided that there are valid invoices and receipts, within the allocated budget and shall bear responsibility for such decisions.

2. Contents and levels of expenditure for Sub-project 2 (Project 3) - Enhancing the capacity of maritime police operations to prevent and combat drug-related crimes:

Expenditure on organizing drills, training, and capacity enhancement: carried out in accordance with Article 7 of this Circular.

Article 11. Contents and levels of expenditure for Project 4 - Enhancing the effectiveness of drug prevention and control work at grassroots level

1. Expenditure on organizing conferences, seminars, meetings, propaganda, training, seminars, capacity enhancement, and survey activities: carried out in accordance with Article 7 of this Circular.

2. Expenditure on supporting and supplementing equipment, means, and repairs for units receiving registration and providing drug rehabilitation counseling at grassroots level:

The contents and levels of expenditure for supporting and supplementing equipment, means, and repairs for units receiving registration and providing drug rehabilitation counseling at grassroots level shall be implemented according to the Decision of the competent authority, ensuring compliance with laws on state budget, public investment, procurement, bidding, asset management and utilization, including:

a) Expenditure on procurement and supplementation of equipment: carried out in accordance with Decree No. 98/2025/NĐ-CP dated May 6, 2025 of the Government on the preparation of budgets, management, utilization, and settlement of regular state budget expenditures for procurement, repair, renovation, and upgrading of assets and equipment; rental of goods and services; repair, renovation, upgrading, expansion, and new construction of project components and other necessary tasks (hereinafter referred to as Decree No. 98/2025/NĐ-CP).

b) Expenditure on repairing drug rehabilitation registration and counseling rooms:

- The preparation of budgets, management, utilization, and settlement of maintenance and upkeep funds shall be carried out in accordance with Circular No. 65/2021/TT-BTC and relevant laws on maintenance and upkeep of works.

- Payment of maintenance and upkeep funds shall be carried out in accordance with Clause 5, Article 3 of this Circular and Circular No. 65/2021/TT-BTC.

3. Expenditure on supporting localities:

a) Expenditure on training, seminars, and capacity enhancement in professional skills: carried out in accordance with Article 7 of this Circular.

b) Expenditure on statistics of drug users, illegal drug users, voluntary drug rehabilitation participants, and post-rehabilitation drug users in the locality: carried out in accordance with Article 3 of Circular No. 109/2016/TT-BTC amended and supplemented by Circular No. 37/2022/TT-BTC.

c) Expenditure on record-keeping:

- Expenditure on the work of preparing records for applying compulsory drug rehabilitation measures: carried out in accordance with Clause 1, Article 4 of Circular No. 62/2022/TT-BTC dated October 5, 2022 of the Minister of Finance on the management and utilization of state budget funds for implementing compulsory drug rehabilitation measures; voluntary drug rehabilitation at home and in communities; and post-rehabilitation management (hereinafter referred to as Circular No. 62/2022/TT-BTC).

- Expenditure on registering voluntary drug rehabilitation at home and in communities: carried out in accordance with Clause 1, Article 6 of Circular No. 62/2022/TT-BTC.

- Expenditure on post-rehabilitation management records at places of residence: carried out in accordance with Clause 1, Article 8 of Circular No. 62/2022/TT-BTC.

- Expenditure on records for individuals who are illegal drug users as prescribed in Decree No. 105/2021/NĐ-CP dated December 4, 2021 of the Government detailing and guiding the implementation of certain provisions of the Law on Prevention and Control of Drug Abuse: carried out similarly to the provisions in Circular No. 62/2022/TT-BTC, with an expenditure level of VND 30,000 per record.

d) Expenditure on supporting drug users during transportation to compulsory drug rehabilitation centers or reception centers from the day they are found; expenditure on tracking down drug users who have fled during the preparation of records for compulsory drug rehabilitation: carried out in accordance with Articles 3 and 4 of Circular No. 62/2022/TT-BTC.

đ) Expenditure on reception, counseling, and registration for drug rehabilitation for drug users, illegal drug users, and those under post-rehabilitation management in the area of responsibility: VND 50,000 per person.

e) Expenditure on supporting the purchase of rapid drug testing kits: carried out in accordance with laws on bidding and within the approved budget.

g) Expenditure on supporting activities to inspect, detect, and eradicate areas of drug-containing crops:

- Expenditure on communication at facilities, expenditure on materials, printing to mobilize the people; expenditure on organizing campaigns, propaganda, mobilization, training for the people: carried out in accordance with the provisions of Article 7 of this Circular.

- Expenditure for compensating persons who have made contributions in detecting, reporting, and assisting functional forces in dismantling: maximum VND 200,000/person/report.

- Expenditure for compensating persons not receiving salary from the state budget when mobilized to participate in uprooting areas of drug-containing crops: maximum VND 150,000/person/day.

h) The level of annual support provided to each locality reviewed, calculated, and determined based on Decision No. 28/2025/QĐ-TTg dated August 24, 2025 issued by the Prime Minister to establish criteria for determining key and complex areas regarding drugs, drug-free areas, and regulations on principles, criteria, and allocation quotas for central government budget funds to implement the National Target Program on Drug Prevention and Control until 2030.

k) Expenditure for supporting operational activities against drug offenses at grassroots levels:

- Content and level of expenditure for preventive and combat operations against organized and transnational drug crimes shall be implemented according to the current financial expenditure standards set by competent state authorities.

- For expenditure items without specified levels set by competent state authorities, the Minister of Public Security shall decide to apply the expenditure levels of similar tasks and expenditure items that have been regulated by authorized bodies, supported by legitimate invoices and receipts, within the allocated budget and bear responsibility for such decisions.

Article 12. Contents and Levels of Expenditure for Implementing Project 5 - Enhancing the Effectiveness of Drug Rehabilitation and Post-Rehabilitation Management

1. Expenditure on organizing conferences, seminars, roundtable discussions, surveys, training, capacity building, publicity: carried out in accordance with the provisions of Article 7 of this Circular.

2. Expenditure on compiling programs and materials for training, guidance, updating knowledge and skills for drug-related work: carried out in accordance with the provisions of Article 7 of this Circular.

3. Expenditure on ensuring material infrastructure and equipment for public service units providing voluntary drug rehabilitation services at home and in communities: the content of expenditure shall be carried out in accordance with Decree No. 116/2021/NĐ-CP; the level of expenditure shall be carried out in accordance with the laws on bidding and within the approved budget range.

4. Expenditure on project development and management, plans, schemes, model selection:

a) Expenditure on model selection (including survey, evaluation; establishment of a project and model selection committee; technical framework construction; selection of ordering units and assignment of tasks; organization of bidding to select product and service providers; price assessment in procurement plans for materials, goods, and services): carried out in accordance with the provisions of Article 7 of this Circular.

b) Expenditure on implementation, evaluation, and experience summary: carried out in accordance with Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC.

c) Other expenditure related to project, plan, scheme, and model management (if any): the level of expenditure shall be carried out according to the current financial expenditure system and actual occurrences approved by the authorized body deciding on the project, plan, scheme, and model.

d) Some special expenditure items to maintain the operation of models:

- Expenditure for organizing voluntary drug rehabilitation at home and in communities; post-rehabilitation management at places of residence: carried out in accordance with Circular No. 62/2022/TT-BTC.

- Expenditure for purchasing rapid drug testing kits: carried out in accordance with the laws on bidding and within the approved budget range.

- Expenditure for supporting persons not receiving a salary to participate in counseling and helping drug rehabilitants at home and in communities; persons after drug rehabilitation: maximum 10 counselors/model; carried out in accordance with the provisions of Article 7 of this Circular.

- Expenditure for organizing regular activities: conferences, seminars, roundtable discussions, counseling, specialized lectures, education and communication classes, cultural and artistic exchanges, sports exchanges, and other activities: carried out in accordance with the provisions of Article 7 of this Circular; in accordance with the laws on bidding and within the approved budget range.

- Expenditure for vocational training support for drug rehabilitants at home and in communities, and drug rehabilitants without a profession or whose profession is no longer suitable: cases requiring vocational training and participating in vocational training shall enjoy vocational training support policies in accordance with Article 7 of Circular No. 152/2016/TT-BTC dated October 17, 2016 issued by the Minister of Finance on managing and using funds for vocational training at the primary level and under three months.

- Expenditure for inspection, evaluation, interim summary, final summary, and replication of effective models: carried out in accordance with the provisions of Article 7 of this Circular.

Article 13. Contents and levels of expenditure for Project 6 - Strengthening and Meeting Health Needs in Drug Prevention and Control

1. Expenditure on scientific research: Implemented in accordance with Circular No. 03/2023/TT-BTC amended and supplemented by Circular No. 65/2024/TT-BTC.

2. Expenditure on conferences, seminars, training, capacity building: Implemented in accordance with Article 7 of this Circular.

3. Expenditure on purchasing equipment for treatment facilities and methadone dispensing centers (including: computers, printers, card printers, card readers, dispensing pumps): Implemented in accordance with Decree No. 98/2025/NĐ-CP; support levels determined by the competent authority ensuring compliance with laws on bidding and management and use of state assets.

4. Expenditure on expanding multi-day methadone distribution to provinces and cities (including: medicine bags, bottles/vials, monitoring forms): Implemented in accordance with laws on bidding within the approved budget estimate; the maximum expenditure for monitoring forms is 50,000 VND per form.

5. Expenditure on urine testing kits: Implemented in accordance with laws on bidding within the approved budget estimate.

6. Expenditure on piloting new intervention measures and drug addiction treatment methods for drug users and addicts: Implemented based on the practical professional activities of each new model and measure within the approved budget estimate and bearing full responsibility.

7. Expenditure on analyzing drugs in biological fluids: Implemented in accordance with laws on bidding; bidding, ordering, and assigning tasks for the provision of products and services using state budget funds from regular expenditure; laws on purchasing machinery and equipment from regular expenditure and related laws within the approved budget estimate.

8. Expenditure on investing in patient management software: The project owner implements in accordance with laws on managing and investing in information technology applications using state budget funds and related laws within the approved budget estimate; maintenance costs for the software are capped at 500,000 VND per facility per year.

9. Expenditure on organizing inspections, supervision, and technical support: Implemented in accordance with Clause 1 and Clause 2 Section II of Circular No. 06/2007/TT-BTC and Chapters II and III of Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC.

Article 14. Contents and Levels of Expenditure for Project 7 - Communication and Education on Drug Prevention and Control

1. Contents and levels of expenditure for Subproject 1 (Project 7) - Communication and Education on Drug Prevention and Control:

a) Expenditure on implementing special topics and columns producing and publishing press works promoting drug prevention and control: Implemented in accordance with Clause 3 Article 7 of this Circular.

b) Expenditure on conferences, seminars, training, and capacity building: Implemented in accordance with Clause 2 Article 7 of this Circular.

c) Expenditure on producing and distributing promotional materials introducing and promoting drug prevention and control and detoxification models: Implemented in accordance with Point a and Point b Clause 3 Article 7 of this Circular.

d) Expenditure on scanning activities, assessing trends in information; evaluating the effectiveness and quality of information and promotion work: Implemented in accordance with Circular No. 56/2023/TT-BTC.

2. Contents and levels of expenditure for Subproject 2 (Project 7) - Enhancing the Effectiveness of Communication and Education on Drug Prevention and Control at Grassroots Level:

a) Expenditure on organizing conferences, seminars, training, and supplementary education to enhance skills: Implemented in accordance with Article 7 of this Circular.

b) Expenditure on organizing cultural and artistic activities; organizing contests and competitions on drug prevention and control: Implemented in accordance with Article 7 of this Circular, in accordance with laws on bidding within the approved budget estimate.

3. Contents and levels of expenditure for Subproject 3 (Project 7) - Strengthening Legal Education on Drug Prevention and Control for Students and College Students:

a) Expenditure on developing educational materials on drug prevention and control; expenditure on designing electronic lectures on drug prevention skills for students and college students at all levels: Implemented in accordance with Article 7 of this Circular, in accordance with laws on bidding within the approved budget estimate.

b) Expenditure on organizing training and capacity building for teachers and managers of educational institutions on laws, drug prevention skills; professional and vocational skills, and promotion of drug prevention: Implemented in accordance with Article 7 of this Circular, in accordance with laws on bidding within the approved budget estimate.

c) Expenditure on organizing contests and competitions on drug prevention; activities promoting and educating about drug prevention and control in educational institutions; rewarding outstanding collectives and individuals in drug prevention education work. Implemented in accordance with Article 7 of this Circular, in accordance with laws on bidding within the approved budget estimate.

d) Organizing inspections and urging educational institutions to implement the Program: Implemented in accordance with Article 7 of this Circular, in accordance with laws on bidding within the approved budget estimate.

4. Contents and levels of expenditure for Subproject 4 (Project 7) - Enhancing the Effectiveness of Promotion Work on Drug Prevention and Control for Industrial Workers:

a) Expenditure on compiling, printing, and distributing promotional materials; digitizing materials; publishing products; building electronic lectures; digital communication products; expenditure on designing and producing communication products: Implemented in accordance with Article 7 of this Circular, in accordance with laws on bidding within the approved budget estimate.

b) Expenses for organizing conferences, seminars, roundtable discussions; training, capacity building, and enhancing skills; expenses for organizing contests and competitions on drug prevention and control; expenses for regular information dissemination, propaganda, and communication activities on drug prevention and control at industrial zones: Implement according to the provisions of Article 7 of this Circular, in accordance with laws on bidding, and within the approved budget range.

c) Expenses for constructing and operating a communication space model on drug prevention and control for workers in enterprises located in industrial zones with 2,000 or more workers: Construction costs shall be implemented according to the provisions of Article 7 of this Circular, in accordance with laws on bidding, and within the approved budget range. The annual operational expense shall be within the approved budget range, with a maximum amount not exceeding 20,000,000 VND per year per model.

Article 15. Contents and levels of expenditure for Project 8 - Enhancing Access to Quality Legal Aid Services and Legal Education in Drug Prevention and Control

1. Expenses for organizing conferences, training sessions, capacity building, and specialized lectures: Implement according to the provisions of Article 7 of this Circular.

2. Expenses for developing legal aid materials related to drugs and materials on knowledge and skills in disseminating laws on drug prevention and control: Implement according to the provisions of Circular No. 56/2023/TT-BTC.

3. Expenses for supporting the implementation of complex or typical legal aid cases involving drug-related litigation for persons eligible for legal aid, based on the remuneration, allowances, and actual expenses for legal aid cases: Implement according to the provisions of Article 13 of Decree No. 144/2017/NĐ-CP.

Article 16. Contents and levels of expenditure for Project 9 - Management, Monitoring, and Evaluation of Programs

1. Expenses for developing a set of monitoring indicators, framework results of the Program; developing programs, projects, plans, and guiding documents (including: system of goals and evaluation criteria for project and sub-project outcomes; detailed development of monitoring and evaluation systems, reporting forms, information collection mechanisms; content and mechanisms for reporting; methods for using monitoring and evaluation information for management and implementation organization); developing programs, projects, plans; management, guidance documents for programs, projects, plans: Implement according to the provisions of Circular No. 338/2016/TT-BTC amended and supplemented by Circular No. 42/2022/TT-BTC.

2. Expenses for piloting, training on monitoring and evaluation, enhancing monitoring and evaluation capabilities for agencies and units participating in the implementation of the Program at central and local levels: Implement according to the provisions of Article 7 of this Circular.

3. Expenses for propaganda, commendation, competition, and rewards for exemplary models in implementing the Program: Implement according to the provisions of point b Clause 2 Article 7 of this Circular.

4. Expenses for organizing inspections, monitoring, and evaluating the implementation results of the Program at the central level and local levels:

a) Contents and levels of expenditure for organizing community investment supervision, mobilizing people's participation in community supervision; social policy review supervision of the Program; directing the implementation of the Program at certain suitable locations; inspecting, monitoring, and evaluating the implementation results of the Program at the central level and local levels shall be carried out according to the provisions of Clause 1, Clause 2 Section II of Circular No. 06/2007/TT-BTC and Chapters II, III of Circular No. 40/2017/TT-BTC amended and supplemented by Circular No. 12/2025/TT-BTC.

b) In cases where independent experts are hired to evaluate the implementation results of policies, programs, projects, and sub-projects: The head of the agency or unit is responsible for the necessity of hiring independent experts, approving the budget for hiring domestic experts according to the salary regulations stipulated in Circular No. 004/2025/TT-BNV dated May 7, 2025, issued by the Minister of Home Affairs, which serves as the basis for determining the tender package price.

c) For inter-agency inspection and evaluation teams: The leading agency or unit of the inspection team or the program (allocated funds for inspection, monitoring, and evaluation) is responsible for reimbursing travel expenses (train and bus fares, accommodation allowances, rental fees for accommodation at the destination, and baggage and document transportation fees) for team members. To avoid duplicate expenses, the leading agency or unit of the inspection team or the program must notify in writing (in the invitation letter or summons) the agency or unit sending personnel for inspection and evaluation, clearly stating that the agency or unit sending personnel does not need to reimburse these expenses.

Chapter V
IMPLEMENTING PROVISIONS

Article 17. Transitional Provisions

1. For funds allocated for the implementation of the Program that have been approved and distributed before the effective date of this Circular, continue to implement according to the approval decision of the competent authority and relevant laws.

2. For localities that have issued resolutions of the Provincial People's Councils specifying contents, levels of expenditure, and support measures, continue to implement and review them according to the provisions of this Circular. If they are no longer appropriate, the provincial People's Committee shall submit to the same-level People's Council for amendment and supplementation to ensure compliance.

Article 18. Implementation Organization

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

2. Joint Circular No. 96/2014/TTLT-BTC-BCA dated July 17, 2014, of the Ministry of Finance and the Ministry of Public Security guiding the management and use of funds for the National Target Program on Drug Prevention and Control for the period 2012-2015 ceases to be effective from the date this Circular takes effect.

3. The ministries, central agencies, People's Committees of provinces and centrally governed cities shall direct the units assigned with the budget for the Program to manage, use, and settle the funds

4. In cases where special expenses not provided for in the Government’s, Prime Minister’s, Ministry of Finance’s documents, and this Circular arise during the implementation of the Program, the People's Councils of provinces and centrally governed cities shall consider and decide, bear responsibility according to the分级任务不符合要求，以下是直接翻译的内容：

5. In cases where during the implementation of the Program, special expenses related to the defense and security sectors arise and are not provided for in the Government's documents, the Prime Minister's documents, the Ministry of Finance's documents, and this Circular, then the Minister of National Defense and the Minister of Public Security shall consider and decide, bear responsibility according to the budget management hierarchy, ensuring compliance with the laws on state budget and the management and use of the state budget for certain activities in the defense and security sectors.

6. In cases where the regulatory legal documents cited in this Circular are amended, supplemented, or replaced by new regulatory legal documents, they shall be implemented in accordance with the provisions of the amended, supplemented, or replacing documents.

7. During implementation, any difficulties should be promptly reported to the Ministry of Finance for research and resolution./.