Decision No. 15/2026/QĐ-TTg On the Management and Use of Fees for Re-lending and the Allocated Guarantee Fee at the Ministry of Finance for the Period 2026-2030

DECISION

On the management and use of fees for re-lending and the portion of guarantee fee at the Ministry of Finance for the period 2026-2030
BASED ON Decree No. 63/2025/QH15 on Government Organization;

BASED ON Law No. 20/2017/QH14 on Public Debt Management, as amended and supplemented by Law No. 141/2025/QH15;

BASED ON Decree No. 97/2018/NĐ-CP of the Government on re-lending ODA funds and preferential foreign loans;

BASED ON Decree No. 91/2018/NĐ-CP of the Government on issuing and managing government guarantees;

BASED ON Resolution No. 59-NQ/TW dated January 24, 2025 of the Central Committee on international integration in new circumstances;

BASED ON Decree No. 130/2005/NĐ-CP of the Government on self-financing and self-responsibility for staffing and administrative expenses management for state agencies; Decree No. 117/2013/NĐ-CP of the Government amending and supplementing certain provisions of Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government on self-financing and self-responsibility for staffing and administrative expenses management for state agencies;

BASED ON Decree No. 29/2025/NĐ-CP of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

IN ACCORDANCE WITH the request of the Minister of Finance;

THE PRIME MINISTER ISSUES THIS DECISION ON THE MANAGEMENT AND USE OF FEES FOR RE-LENDING AND THE PORTION OF GUARANTEE FEE AT THE MINISTRY OF FINANCE FOR THE PERIOD 2026-2030.

Article 1. Scope of Application and Applicable Subjects

1. Scope:

This Decision stipulates the management and use of fees for re-lending and the portion of guarantee fee collected by the Ministry of Finance in accordance with the law on public debt management, applicable to the period from the fiscal year 2026 to 2030.

2. Applicable Subjects:

a) Units directly implementing public debt management and foreign economic activities at the Ministry of Finance;

b) Units participating directly in the activities specified in Clause 4, Paragraph 4 of this Decision, as well as units that have made direct contributions to the management of public debt and foreign economic activities specified in Clause 7, Paragraph 4 of this Decision.

Article 2. Objectives and Requirements

1. Objective:

The management and use of fees for re-lending and the portion of guarantee fee shall be focused on achieving the objective of mobilizing loan funds with appropriate costs and risk levels, meeting the requirements of balanced national budget and economic-social development investment in each period; allocating loan funds according to their intended purposes effectively, ensuring debt repayment capacity; maintaining public debt, government debt, and foreign debt indicators at safe levels, ensuring national financial security, consistent with Vietnam's conditions and international practices.

2. Requirements:

Use thriftily, efficiently, for the intended purpose; not overlap with regular budget expenditures guaranteed by the national budget.

Article 3. Allocation of Funds

The amount collected from fees for re-lending and the portion of guarantee fee shall be allocated as follows:

1. Allocate 40% to the Debt Repayment Reserve Fund;

2. The remaining 60% shall be used to supplement funds for units directly implementing public debt management and foreign economic activities at the Ministry of Finance (beyond the regular budget allocation as per current regulations) for purposes specified in Article 4 of this Decision.

60% of the remaining amount shall be used to supplement funds for the entity directly implementing public debt management and foreign economic activities at the Ministry of Finance (in addition to the portion of state budget allocated to ensure routine operations in accordance with current regulations) for purposes specified in Article 4 of this Decision.

Article 4. Use of Funds

Annually, in addition to the budget allocation ensuring routine operations as prescribed by current regulations, the Ministry of Finance shall allocate funds to the unit directly implementing debt management and foreign economic affairs for the use of the funds allocated under Clause 2 of Article 3 of this Decision to support the following expenditure items aimed at enhancing the effectiveness of debt management and foreign economic affairs work:

1. Construction, maintenance, and upgrading of the public debt database and software systems serving debt management and foreign economic affairs.

2. Publicity and dissemination of laws and regulations on public debt and foreign economic affairs management; construction and maintenance of an online information portal for public debt and foreign economic affairs management; publication of the Public Debt Bulletin and related materials concerning public debt and foreign economic affairs management work.

3. Provision of physical infrastructure and equipment to support debt management and foreign economic affairs work.

4. Business operations in accordance with the Ministry of Finance's guidelines, including providing support for managing public debt and foreign economic affairs; expenditure on inspection, supervision activities related to projects; seminars, conferences; training and capacity building for civil servants; research, surveys, domestic and international experience exchange; expenditure on scientific research, implementation of thematic programs, policy mechanisms, and professional issues concerning public debt and foreign economic affairs management.

5. International cooperation in new circumstances: expenditure on researching and analyzing international information to provide advisory services; implementing international cooperation in the digital environment and multilateral and bilateral frameworks; expenditure for addressing cross-border financial issues according to international standards; expenditure for receiving, exchanging delegations, and organizing thematic seminars; expenditure for language training, negotiation skills, and international economics and finance for civil servants.

The expenditures specified from Clause 1 to Clause 5 of this Article shall be implemented in accordance with the established systems, standards, and quotas issued by the competent authority.

6. Expenditure on rewards for cooperation work involving collective entities outside the unit directly implementing debt management and foreign economic affairs at the Ministry of Finance that have made direct contributions to public debt and foreign economic affairs management activities. The maximum total expenditure shall be equivalent to one month's actual salary of the unit directly implementing debt management and foreign economic affairs in a year.

After completion of the tasks as stipulated in this Article, any savings in funds (if any) by the unit directly implementing debt management and foreign economic affairs at the Ministry of Finance may be used for other expenditure items under Decree No. 130/2005/ND-CP dated October 17, 2005, of the Government on self-financing and self-responsibility in using staffing and administrative expenses management funds for state management agencies, Decree No. 117/2013/ND-CP dated October 7, 2013, of the Government amending and supplementing certain provisions of Decree No. 130/2005/ND-CP, and relevant legal provisions.

Any remaining funds annually after the use for the above items shall be transferred to the Debt Repayment Reserve Fund.

Article 5. Implementation

1. The Ministry of Finance shall specify the management and content of utilization of funds in accordance with the provisions of this Decision.

2. The Ministry of Finance shall direct the implementation of debt management and foreign economic activities, ensuring regular evaluation and inspection to ensure transparency, accountability, and proper utilization of funds as stipulated in this Decision.

3. The Ministry of Finance shall organize a summary and assessment of the implementation of fund management at units directly responsible for debt management and foreign economic activities by the third quarter of 2030. Based on the evaluation results, the Ministry of Finance shall cooperate with relevant agencies to submit recommendations to the Prime Minister for consideration and decision-making regarding mechanisms for managing and utilizing loan fees and the portion of guarantee fee allocations for the subsequent period.

Article 6. Effective Date

This Decision takes effect from the date of issuance, replacing Decision No. 05/2016/QĐ-TTg dated February 5, 2016, by the Prime Minister on managing and utilizing loan fees and allocating guarantee fee portions at the Ministry of Finance for the period 2016-2020, as well as Paragraph 3 of Article 1 of Decision No. 11/2021/QĐ-TTg dated March 17, 2021, by the Prime Minister on extending the implementation period of special financial mechanisms for certain administrative public institutions and units; it shall apply to budget years from 2026 to 2030. During its implementation, in case laws governing debt management or relevant guiding documents are amended, such amendments shall be followed.

The Ministers, Heads of Sectoral Ministries, and all concerned organizations and individuals shall be responsible for implementing this Decision./.