Circular No. 148/2025/TT-BTC guides certain contents in the Government Decree No. 289/2025/NĐ-CP dated November 6, 2025, guiding the implementation of Resolution No. 197/2025/QH15 dated May 17, 2025, of the National Assembly on special mechanisms and policies to create breakthroughs in the construction and organization of law enforcement.

CIRCULAR

GUIDELINES FOR SOME CONTENTS IN THE DECREE NO. 289/2025/ND-CP OF THE GOVERNMENT ON IMPLEMENTATION OF THE RESOLUTION NO. 197/2025/QH15 OF THE NATIONAL ASSEMBLY ON SOME MECHANISMS AND SPECIAL POLICIES TO CREATE BREAKTHROUGH IN LEGISLATION AND ENFORCEMENT OF LAWS

November 6, 2025

OF THE NATIONAL ASSEMBLY ON SOME MECHANISMS AND SPECIAL POLICIES TO CREATE BREAKTHROUGH IN LEGISLATION AND ENFORCEMENT OF LAWS

May 17, 2025

LAWS AND REGULATIONS

WHEREAS Resolution No.Resolution number 197/2025/QH15 dated May 17, 2025 of the National Assembly on some mechanisms and special policies to create breakthrough in legislation and enforcement of laws;

WHEREAS Decree No.Decree number 289/2025/NĐ-CP dated November 6, 2025 of the Government guiding implementation of Resolution No. 197/2025/QH15 dated May 17, 2025 of the National Assembly on some mechanisms and special policies to create breakthrough in legislation and enforcement of laws;

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

AT THE PROPOSAL OF THE Director of the Legal Department;The Minister of Finance promulgates this Circular guiding some contents in Decree No.

289/2025/NĐ-CPdated November 6, 2025 of the Government guiding implementation of Resolution No. 197/2025/QH15 dated May 17, 2025 of the National Assembly on some mechanisms and special policies to create breakthrough in legislation and enforcement of laws. Article 1. Scope of Regulation This Circular guides the implementation of certain contents in Decree No. 289/2025/ND-CP dated November 6, 2025 of the Government guiding implementation of Resolution No. 197/2025/QH15 dated May 17, 2025 of the National Assembly on some mechanisms and special policies to create breakthrough in legislation and enforcement of laws (hereinafter referred to as Decree No. 289/2025/ND-CP) within the authority of the Ministry of Finance including:

1. List of tasks, activities and budget allocation standards for each task and activity in drafting Circulars and joint Circulars led by the Ministry of Finance.

2. Authority to decide and adjust the content and specific budget allocation for the task of drafting normative legal documents at the Ministry of Finance.

3. Criteria for identifying experts and consulting organizations in the activity of drafting normative legal documents at the Ministry of Finance.

4. Preparation of budget estimates, management, utilization, payment and settlement of funds allocated for the task of drafting normative legal documents at the Ministry of Finance.

Article 2. Applicability

This Circular applies to:

1. Units under the Ministry of Finance performing tasks of policy formulation, drafting and reviewing normative legal documents.

2. Agencies, units, organizations, and individuals related to the preparation of budget estimates, management, utilization, and settlement of state budget funds for tasks and activities of drafting normative legal documents.

3. Other agencies, organizations, and individuals related to the implementation of tasks and activities specified in Clause 1 of this Article.

Article 3. List of tasks, activities and budget allocation standards for each task and activity in drafting Circulars and joint Circulars led by the Ministry of Finance

The list of tasks, activities and budget allocation standards for each task and activity in drafting Circulars and joint Circulars led by the Ministry of Finance shall be implemented according to the Appendix attached to this Circular.

Article 4. Authority to decide and adjust the content and specific budget allocation for the task of drafting normative legal documents at the Ministry of Finance

The head of the unit responsible for leading the drafting of normative legal documents has the authority to decide and adjust the content and specific budget allocation for each task and activity, ensuring it corresponds to the importance and complexity of the task and activity, and meets the actual needs arising; not exceeding the total budget allocation for the task and activity specified in Appendix II attached to Resolution No. 197/2025/QH15 and the highest limit of the budget allocation standard for each task and activity specified in the Appendices attached to Decree No. 289/2025/ND-CP and this Circular; complying with regulations on supervision, inspection, and auditing; ensuring democracy, transparency, and openness.

Article 4. Authority to decide and adjust the content and specific budget allocation for the work of drafting legal normative documents at the Ministry of Finance

The head of the unit responsible for drafting legal normative documents decides and adjusts the content and specific budget allocation for each task and activity in accordance with their importance and complexity, meeting actual needs, without exceeding the total budget allocated for tasks and activities as stipulated in Appendix II attached to Resolution No. 197/2025/QH15 and the highest limit of the budget framework for each task and activity as specified in Appendices attached to Decree No. 289/2025/NĐ-CP and this Circular; comply with regulations on supervision, inspection, and auditing; ensure democracy, transparency, and openness.

Article 5. Criteria for determining experts and consulting organizations in the drafting of legal normative documents at the Ministry of Finance

In cases where relevant laws do not provide otherwise, the head of the unit responsible for leading the drafting of legal normative documents shall determine the criteria for identifying experts and consulting organizations.

Article 6. Budget preparation, management, utilization, payment, and settlement of funds for the drafting of legal normative documents

1. The preparation of budgets, management, utilization, and settlement of state budget funds to ensure the tasks and activities related to the drafting of legal normative documents of the Ministry of Finance shall be carried out in accordance with the provisions of Article 2 and Article 7 of Decree No. 289/2025/NĐ-CP, the State Budget Law, and related documents.

2. Payment and settlement of funds for the drafting of legal normative documents:

a) The procedures for payment and settlement of funds for the drafting of legal normative documents shall be implemented in accordance with the provisions of Clause 3 and Clause 4 of Article 7 of Decree No. 289/2025/NĐ-CP. Among these, the products of each task and activity related to the drafting of Circulars and Joint Circulars led by the Ministry of Finance shall be implemented according to the provisions set forth in the Appendix attached to this Circular.

b) The unit responsible for leading the drafting of legal normative documents shall have the responsibility to submit the required documents as stipulated in point a of this clause to the unit responsible for payment and settlement of funds for the drafting of legal normative documents in accordance with the regulations.

c) The unit responsible for payment and settlement of funds for the drafting of legal normative documents shall have the responsibility to pay the funds to the units based on the products of each task and activity and the prescribed standards set forth in Decree No. 289/2025/NĐ-CP and this Circular.

Article 7. Implementation Provisions

1. This Circular shall take effect from December 31, 2025.

2. Legal normative documents issued from July 1, 2025 shall be paid and settled according to the allocated expenditure standards stipulated in Decree No. 289/2025/NĐ-CP and this Circular.

The head of the unit responsible for leading the drafting of legal normative documents shall base the level of importance and complexity of the completed tasks and activities to decide on the specific content of expenditures and the expenditure standards, and submit the payment and settlement documents for the drafting of legal normative documents in accordance with Clause 2 of Article 6 of this Circular.

3. In cases where the legal normative documents mentioned in this Circular are revised, supplemented, or replaced, they shall be implemented according to the revised, supplemented, or replacing documents.

4. Relevant agencies, units, organizations, and individuals involved in the preparation of budgets, management, utilization, and settlement of state budget funds for the tasks and activities related to the drafting of policies and legal normative documents led by the Ministry of Finance shall have the responsibility to implement this Circular.

5. The Planning and Finance Department shall be responsible for compiling reports to the competent authority on the budget estimates, allocation plans, and assignment of state budget funds for the drafting of legal normative documents; guiding the procedures for payment and settlement of funds for the drafting of legal normative documents according to the provisions of Decree No. 289/2025/NĐ-CP and this Circular.

During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and guidance./.