Decree No. 149/2025/NĐ-CP detailing certain contents amended by Article 4 of Law No. 56/2024/QH15 on the State Budget.

 DECREE

Providing detailed regulations on certain contents amended by Article 4 of Law No. 56/2024/QH15 on the State Budget

On the basis of Law on Government Organization dated February 18, 2025;

On the basis of Law on Local Administration Organization dated February 19, 2025;

On the basis of Law on State Budget Management dated June 25, 2015;

On the basis of Investment Law on November 29, 2024;

On the basis of Law amending and supplementing certain articles of the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Management and Use of Public Assets Law, Tax Administration Law, Personal Income Tax Law, National Reserve Law, Administrative Offense Handling Law dated November 29, 2024 (Law No. 56/2024/QH15);

At the proposal of the Minister of Finance;

The Government promulgates this Decree to provide detailed regulations on certain contents amended by the State Budget Law pursuant to Article 4 of Law No. 56/2024/QH15.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree provides detailed regulations and guidance for implementing certain contents of the State Budget Law amended and supplemented according to Article 4 of Law No. 56/2024/QH15, including:

1. Allocation and utilization of annual budget reserve funds, additional revenue sources, and savings, as well as procedures and formalities for investment, implementation of programs, tasks, and projects as stipulated in point a, Clause 1, Article 4 of Law No. 56/2024/QH15.

2. Utilization of local government development capital for infrastructure construction projects within the scope of upper-level budgets' expenditure responsibilities; support for other localities to invest in key projects, regional linkage projects, national linkage projects, international linkage projects with wide-ranging impact and economic and social development momentum, and other important tasks as provided for in Clause 2, Article 4 of Law No. 56/2024/QH15.

3. Allocation and budgeting of state budget expenditures for units responsible for managing infrastructure assets under laws on management and use of public assets, units authorized to manage operation and maintenance of infrastructure assets, and units assigned to perform tasks as stipulated in Clause 7, Article 4 of Law No. 56/2024/QH15.

Article 2. Applicability

1. State agencies, political organizations, and political-social organizations.

2. Public service organizations, enterprises entrusted with asset management without considering state-owned capital components at the enterprise level as prescribed by laws on management and use of public assets.

3. Other organizations and individuals related to the state budget.

Chapter II
ALLOCATION AND UTILIZATION OF ANNUAL BUDGET RESERVE FUNDS, ADDITIONAL REVENUE SOURCES, AND SAVINGS AND PROCEDURES AND FORMALITIES FOR INVESTMENT, IMPLEMENTATION OF PROGRAMS, TASKS, AND PROJECTS

Article 3. Principles for allocation and utilization of annual budget reserve funds, additional revenue sources, and savings for programs, tasks, and projects

1. In accordance with authority, objectives, scope, target groups, and priority order as prescribed in Articles 10 and 59 of the State Budget Law.

2. Prioritize centralized, synchronized, high-quality, economical, efficient allocation of funds, ensuring balanced resource capacity, transparency, and preventing loss and waste.

3. Localities receiving financial support from higher-level budgets must balance and allocate sufficient funds from their own budgets and other legitimate financial sources to complete programs, tasks, and projects according to approved investment schedules and objectives.

Article 4. Allocation and utilization of capital and procedures and formalities for investment, implementation of programs, tasks, and projects

1. Allocation and utilization of capital for program, task, and project implementation:

a) For annual state budget reserve funds:

Based on provisions in Article 10 of the State Budget Law; based on proposals for supplementary and supportive funding from the state budget reserve funds made by agencies, units, and localities to implement programs, tasks, and projects; the Ministry of Finance compiles and submits to the Prime Minister (for central budget) or local finance authorities compile and submit to People's Councils (for local budgets) for decisions to utilize their own budget reserves to allocate funds to agencies, units, and localities either in total amounts or detailed by each program, task, or project.

b) For annual state budget additional revenues and savings:

Based on the ability to balance additional revenues and savings from the state budget annually for needs and expenditure tasks as prescribed and proposals for supplementary and supportive funding from additional revenues and savings from the state budget made by agencies, units, and localities to implement programs, tasks, and projects; the Ministry of Finance compiles and arranges capital for implementing programs, tasks, and projects in the plan for using additional revenues and savings of the central budget submitted to the Government for reporting to the Standing Committee of the National Assembly for decision-making and reporting to the National Assembly at the nearest session. Local finance authorities compile and arrange capital for implementing programs, tasks, and projects in the plan for using additional revenues and savings of the local budget submitted to the People's Council for reporting to the Standing Committee of the People's Council for decision-making and reporting to the People's Council at the nearest session;

Based on the decisions of the Standing Committee of the National Assembly and the Standing Committee of the People's Council on the plans for using additional revenues and savings from the state budget, the Prime Minister (for the central budget) or the People's Council (for the local budget) decides to allocate funds to subordinate agencies, units, and localities either in total amounts or detailed by each program, task, or project;

2. Procedures and formalities for investment, decisions on investment policies, investment decisions, and organization of implementation of programs, tasks, and projects shall be carried out in accordance with laws on public investment and other relevant laws.

Article 5. Management, settlement, and final accounting

The management, settlement, and final accounting of funds for implementing programs, tasks, and projects shall be carried out in accordance with the current laws.

Chapter III
USE OF LOCAL BUDGET CAPITAL FOR DEVELOPMENT TO INVEST IN INFRASTRUCTURE PROJECTS ON THE TERRITORY BELONGING TO THE TASKS OF THE UPPER LEVEL BUDGET; SUPPORT OTHER LOCALITIES IN INVESTING IN CONSTRUCTION OF KEY PROJECTS AND WORKS, REGIONAL LINKAGES, NATIONAL LINKAGES, INTERNATIONAL LINKAGES, WITH SPREAD EFFECTS, TO CREATE MOTIVATION FOR ECONOMIC AND SOCIAL DEVELOPMENT AND OTHER IMPORTANT TASKS

Article 6. General Principles

1. Compliance with the provisions of the law on state budget management, public investment, and other related laws.

2. Localities using local budget development capital for infrastructure construction projects on their territory belonging to the tasks of the upper level budget and supporting other localities in investing in key projects, works, regional linkages, national linkages, international linkages, with spread effects, to create motivation for economic and social development and other important tasks (hereinafter referred to as the supporting locality) must ensure within the local budget balance capacity and not affect the implementation of tasks under their own budget responsibility.

3. The supporting locality must exchange and agree with the agency or organization directly managing the investment project under the upper level budget task and the locality receiving support regarding the total expenditure amount (or support), payment method (or support), and time of implementation.

4. The agency or organization directly managing the investment project under the upper level budget task and the locality receiving support has the responsibility to cooperate with the supporting locality to build and complete the project and work according to the schedule, objectives, ensuring efficiency, transparency, and avoiding loss and waste.

5. The payment method for investment projects on the territory belonging to the upper level budget task and supporting other localities shall be implemented through direct investment or in cash.

6. The preparation of the mid-term public investment plan, annual budget estimate, and final accounting of the state budget for the amount spent on investment projects on the territory belonging to the upper level budget task and supporting other localities; final accounting of completed projects shall be carried out in accordance with the State Budget Law, Public Investment Law, other related laws, and Article 7 of this Decree.

Article 7. Preparation of the mid-term public investment plan, annual budget estimate, and final accounting of completed projects for investment projects on the territory belonging to the upper level budget task and supporting other localities

1. Through direct investment:

a) Based on the provisions of the public investment law and the agreed content stipulated in Clause 3 of Article 6 of this Decree, the supporting locality:

Summarizes the expenditure amount for investment projects on the territory belonging to the upper level budget task and supporting other localities into its mid-term public investment plan, serving as the basis for preparing the annual development expenditure budget of the locality in line with its local budget balancing capacity;

Organizes the implementation of projects and works according to the agreed schedule; settles the supported capital, final accounts of completed projects in accordance with the law; and hands over the completed works after construction in accordance with Article 8 of this Decree;

b) The agency or organization directly managing the investment project under the upper level budget task and the locality receiving support has the responsibility to cooperate with the supporting locality in preparing the annual state budget estimate; receives and manages the works after completion of construction in accordance with Article 8 of this Decree.

2. Through cash:

a) Based on the agreed content stipulated in Clause 3 of Article 6 of this Decree, the supporting locality:

Prepares the annual development expenditure budget of the locality for the amount spent on investment projects on the territory belonging to the upper level budget task and supporting other localities, in line with the local budget balancing capacity;

Implements the transfer of money to the higher-level agency and the locality receiving support according to the progress of the project, work, and task; settles the supported capital in accordance with the State Budget Law;

b) The agency or organization directly managing the investment project under the upper level budget task and the locality receiving support has the responsibility to receive, manage, and use the supported capital in accordance with the objectives and prescribed regulations; implements the final accounting of the completed project in accordance with the State Budget Law, Public Investment Law, and other related laws.

Article 8. Management of infrastructure construction works after investment

1. Construction works under central management, after completion of investment construction, the People's Committee of the province shall transfer or reallocate to the central state management agency for management, operation, exploitation, and maintenance; in cases where the transfer or reallocation is made to local management, the locality shall manage, operate, exploit, and maintain according to the laws on management and use of public assets.

2. Construction works under local management, after completion of investment construction projects, the lower-level People's Committee shall transfer or reallocate to the higher-level state management agency for management, operation, exploitation, and maintenance; in cases where the transfer or reallocation is made to local management (including cases of supporting other localities), the transfer and reallocation of construction works and the management, operation, exploitation, and maintenance shall be carried out in accordance with the laws on management and use of public assets.

Chapter IV
ALLOCATION AND ASSIGNMENT OF STATE BUDGET EXPENDITURE ESTIMATES FOR UNITS ASSIGNED TO MANAGE INFRASTRUCTURE ASSETS IN ACCORDANCE WITH LAWS ON MANAGEMENT AND USE OF PUBLIC ASSETS, UNITS ASSIGNED TO MANAGE OPERATIONS, EXPLOITATION, AND MAINTENANCE OF INFRASTRUCTURE ASSETS, UNITS ASSIGNED TO PERFORM TASKS

Article 9. Recipients of allocation and assignment of state budget expenditure estimates

1. State agencies and public service units assigned to manage infrastructure assets in accordance with the laws on management and use of public assets.

2. Units assigned to manage operations, exploitation, and maintenance of infrastructure assets in accordance with relevant laws.

3. Enterprises assigned to manage infrastructure assets through a form that does not consider the state capital component at the enterprise to perform asset maintenance work in accordance with the laws on management and public assets.

4. Units assigned by authorized persons to perform tasks using state budget funds in accordance with the Public Investment Law, the Construction Law, and related laws.

Article 10. Procedures and requirements for allocation and assignment of estimates

1. After being allocated state budget estimates by the Prime Minister or the People's Committee, primary budget units at the central and local levels shall allocate and assign state budget expenditure estimates to the recipients specified in Article 9 of this Decree, send them to the financial authorities at the same level, and simultaneously send them to the State Treasury where transactions take place for implementation.

2. The allocation and assignment must ensure the requirements and timeframes stipulated in Article 50 of the State Budget Law.

Article 11. Responsibilities of agencies, units, and enterprises assigned estimates

1. Organize the implementation of tasks, ensuring compliance with technical standards and specifications.

2. Propose estimates, manage, use, account for, and settle accounts for allocated funds in accordance with the State Budget Law and related laws.

Chapter V
IMPLEMENTING PROVISIONS

Article 12. Effective Date

This Decree takes effect from the 2025 fiscal year.

Article 13. Responsibility for Implementation

1. Ministries, ministerial-level agencies, government agencies, People's Committees at all levels, and budget-using agencies shall be fully responsible for the files, procedures, formalities, and approval authority for tasks, for preparing estimates, allocating estimates, managing, using, and settling accounts for funds spent to implement the contents prescribed in this Decree, ensuring compliance with the law; strictly handle violations; review and clarify the responsibility of heads and organizations and individuals who cause violations in the management and use of state budget funds in accordance with this Decree and other related laws.

2. Ministers, heads of ministerial-level agencies, heads of government agencies, Chairmen of provincial and centrally-administered city People's Committees shall be responsible for implementing this Decree.