Joint Circular No. 192/2013/TTLT-BTC-BTP on the preparation of budget estimates, management, use, and settlement of state budget funds to ensure the consolidation of legal documents and codification of legal systems.

Circular No. 132/2013/TT-BTC stipulates the procedures for preparing, managing, and settling the budget funds to ensure the consolidation of legal documents and the establishment of the Code. This Circular takes effect from January 30, 2014.

Document No.192/2013/TTLT-BTC-BTP
Document typeJoint Circular
Issuing authorityMinistry of Finance
Signed byNguyễn Thị Minh Cơ Quan Ban Hành Bộ Tư Pháp Chức Danh Thứ Trưởng Người Ký Lê Thành Long — Thứ trưởng Bộ Tài chính
Updated19/06/2026
SectorFinance; Justice
FieldBudget Management
Issued date13/12/2013
Effective date30/01/2014
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 132/2013/TT-BTC stipulates the procedures for preparing, managing, and settling the budget funds to ensure the consolidation of legal documents and the establishment of the Code. This Circular takes effect from January 30, 2014.

Scope of application

Agencies and units related to the implementation of the consolidation of legal documents and the establishment of the Code.

Key points

  • Preparing detailed budget estimates for the consolidation of legal documents and codification annually.
  • Managing and using funds in accordance with the State Budget Law and guiding documents.
  • Setting allocation standards for each specific content such as consolidating legal documents and implementing codification.
  • Using lawful vouchers when settling budget funds.
  • Applying new documents if there are changes during the implementation process.

🌐 Social impact of this document

  • Enhancing the effectiveness of state budget management and utilization for legal system construction work.
  • Ensuring necessary financial resources to complete the legal system.
  • Improving the quality and efficiency of legal document consolidation and codification work.

❓ Frequently asked questions

Does this Circular specify how funds are used for legal document consolidation work?

Funds are used for expenditures as specified in the Circular, including project planning, drafting consolidated documents, and related activities.

Is it necessary to have any vouchers when settling budget funds?

Full lawful and valid vouchers must be provided according to the Accounting Law to ensure transparency in the use of state budget funds.

Full text

Ministry of Finance - Ministry of Justice

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 192/2013/TTLT-BTC-BTP
Hanoi, December 13, 2013

JOINT CIRCULAR

Regulations on the preparation of budget estimates, management, use, and settlement of state budget funds to ensure the consolidation of legal documents and codification of legal systems

 and legal norms

 

____________________ 

2012;

Pursuant to the Codification Ordinance on Legal Systems and Legal Norms dated April 16, 2012; Law Decision No. 3/2013/NĐ-CP dated June 27, 2013 of the Government detailing the implementation of the Codification Ordinance on Legal Systems and Legal Norms;

Pursuant to the Government Decree number 63/201Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget Management;organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. Pursuant to Decision No. 8/2008/NĐ-CP dated July 27,

Camend2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;i Pursuant to Decree No. 22/2013/NĐ-CP dated March 3,âThis Circular takes effect from April 29, 2016.

Decree No. 112013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Justice; 11 The Ministry of Finance and the Ministry of Justice hereby issue this Circular to regulate the preparation of budget estimates, management, use, and settlement of state budget funds to ensure the consolidation of legal documents and codification of legal systems and legal norms by central government agencies.amendThis Circular regulates the preparation of budget estimates, management, use, and settlement of state budget funds to ensure the consolidation of legal documents (hereinafter referred to collectively as consolidation of legal documents) and codification of legal systems and legal norms (hereinafter referred to collectively as codification) issued by central government agencies.

Article 1. Agencies authorized to consolidate legal documents as prescribed in Articles 5, 6, and 7 of the Consolidation Ordinance on Legal Documents. 1Article 2. Agencies authorized to carry out codification as prescribed in Article 4 of the Codification Ordinance on Legal Systems and Legal Norms.amend1. During the period when Circular No. 08/2022/TT-BKHĐT and Circular No. 10/2022/TT-BKHĐT are suspended, the following legal documents and regulations continue to be effective:1Clause 1. Funds for consolidating legal documents and codification shall be guaranteed by the central state budget.

The Minister of the Ministry of Science and Technology issues this Circular on the issuance of National Technical Regulations on Radioactive Waste Containing Naturally Occurring Radioactive Materials.ưởClause 2. The use of funds for consolidating legal documents and codification must comply with the purpose, content, regulations, and expenditure standards as prescribed by current laws on financial expenditure regimes and specific provisions in this Circular.ưởClause 3. In addition to funds provided by the state budget, agencies may mobilize and utilize other lawful sources of funding (if any) in accordance with current laws to implement the consolidation of legal documents and codification.n lforeign eintentionCONTENTS, EXPENDITURE LEVELS, AND ALLOCATION STANDARDS FOR FUNDSn lCONSOLIDATION OF LEGAL DOCUMENTSof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsArticle 4. Contents of expenditures for consolidating legal documentsTHE Clause 1. Conducting consolidation of legal documents: Drafting consolidated documents, soliciting opinions, and checking consolidation results.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

Clause 2. Organizing meetings and seminars directly serving consolidation activities (if applicable).

Article 2. Applicability

Clause 3. Printing, photocopying documents, and other necessary expenses directly serving consolidation activities.

Clause 4. Organizing training and skill enhancement for consolidation.

Article 3. Principles of Management and Use of Funds

Article 5. Expenditure standards for various contents in consolidation activities

Clause 1. Expenditure level for drafting consolidated documents based on amended and supplemented documents (calculated according to the number of articles, clauses, points, paragraphs, phrases amended, supplemented, or abolished).

Sub-clause a) For documents with less than 20 items of amendment and supplementation: maximum expenditure of 1,000,000 VND per consolidated document;

Chapter II

Sub-clause b) For documents with 20 or more items of amendment and supplementation: maximum expenditure of 1,500,000 VND per consolidated document.

Clause 2. Expenditure level for drafting opinion documents and reports on pre-consolidation checks (if applicable).

Sub-clause a) Opinion documents: maximum expenditure of 300,000 VND per document;

Sub-clause b) Reports on pre-check before signing for verification: maximum expenditure of 500,000 VND per report.

Clause 3. Expenditures for organizing meetings and seminars directly serving consolidation activities shall be implemented in accordance with Joint Circular No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010 of the Ministry of Finance, the Ministry of Justice, and the Office of the Government guiding the preparation of budget estimates, management, use, and settlement of state budget funds to ensure the development of legal documents and the improvement of the legal system.

Clause 4. Training and skill enhancement expenditures for consolidating legal documents shall be carried out in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance regulating the preparation of budget estimates, management, and use of state budget funds for civil servant training and capacity building.

Clause 5. Other expenditures (printing, photocopying documents, and other expenditures): Expenditures shall be made in accordance with current regulations and must have valid invoices and expense vouchers.

Article 5. Standards for expenditure on contents in the consolidation of consolidated documents

1. Expenditure standard for drafting consolidated documents according to amended and supplemented texts (calculated based on the number of articles, clauses, points, paragraphs, phrases that are amended, supplemented, or abolished).

a) For documents with less than 20 items of amendment and supplementation: maximum expenditure of VND 1,000,000 per consolidated document;

b) For documents with 20 or more items of amendment and supplementation: maximum expenditure of VND 1,500,000 per consolidated document.

2. Expenditure standard for drafting documents for comments and reports on pre-consolidation checks (if applicable).

a) Comment documents: maximum expenditure of VND 300,000 per document;

b) Reports on pre-consolidation checks before submission for verification signature: maximum expenditure of VND 500,000 per report.

3. Expenditure for organizing meetings and seminars directly serving consolidation activities shall be carried out in accordance with Circular Joint No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010 issued by the Ministry of Finance, the Ministry of Justice, and the Government Office guiding the preparation of budgets, management, use, and settlement of state budget funds to ensure legislative work and the improvement of the legal system.

4. Expenditure for training and enhancing skills in consolidating documents shall be carried out in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010 issued by the Ministry of Finance regarding the preparation of budgets, management, and use of state budget funds for civil servant training and development.

5. Other expenditures (printing, photocopying of documents, and other expenditures): Expenditures shall comply with current regulations ensuring valid invoices and receipts.

Article 6. Allocation standards for funding for the consolidation of legal documents

1. The allocation standard for funding to consolidate legal documents to cover the contents and expenditure levels specified in Articles 4 and 5 of this Circular (excluding training costs for consolidation skills under Clause 4 of Article 5): Maximum is 5,000,000 VND per document. Ministries and ministerial-level agencies shall base on the maximum expenditure level and the complexity of the consolidated document to decide the specific allocation of funds for each document.

2. In addition to the allocation standard for funding prescribed in Clause 1 of this Article, based on budget capacity, the head of the agency implementing the consolidation of legal documents shall proactively allocate a portion of the regular budget assigned to support related activities during the consolidation process.

Chapter III

CONTENTS, EXPENDITURE LEVELS AND ALLOCATION STANDARDS FOR LEGAL CODIFICATION FUNDS

LEGAL EXPENSES

Article 7. Contents of expenditures for legal codification activities

1. Building the main topic structure and sub-topic titles of the Legal Code; performing codification by topic (arranging sub-topics according to the main topic structure, implementing relevant content guidance according to the structure of the Legal Code).

2. Performing codification by sub-topic as stipulated in Articles 11, 12, and 13 of Decree No. 63/2013/NĐ-CP dated June 27, 2013 of the Government detailing the implementation of the Ordinance on Legal Codification of the Legal System.

3. Expenditure for reviewing and systematizing legal normative documents serving codification activities.

4. Organizing meetings, seminars, and roundtable discussions directly serving codification activities (if applicable).

5. Providing comments and reviewing codification results by sub-topic; compiling and incorporating feedback and review opinions; checking codification results by sub-topic; reporting recommendations for handling conflicting, overlapping, or outdated legal norms discovered during the codification process.

6. Editing and perfecting reports, explanations, proposals, and codification results by sub-topic.

7. Organizing approval of codification topics and announcing codification results.

8. Remuneration for experts and scientists familiar with codification work.

9. Printing, photocopying documents, and other necessary expenses directly serving codification activities (if applicable).

10. Organizing training and professional development for staff involved in codification work.

11. Expenditure for building software to implement codification, establishing an electronic codification information page; updating and maintaining the Legal Code on the electronic codification information page.

12. For updating new legal norms into the Legal Code: Implementing the expenditure items from Clauses 1 to 9 of this Article. For updating modified or supplemented legal norms into the Legal Code: Implementing the expenditure items at Clauses 2, 4, 5, and 9 of this Article.

Article 8. Expenditure Standards for Contents in Codification Activities

1. Expenditure level for building the main topic structure:

a) Building the main topic structure: maximum expenditure level is 2,000,000 VND per topic;

b) Building the sub-topic structure: maximum expenditure level is 1,500,000 VND per sub-topic.

2. Expenditure for organizing meetings, seminars, roundtable discussions, conferences directly serving codification activities, organizing approval of codification topics, and announcing codification results, carried out in accordance with Circular Joint No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010 of the Ministry of Finance, Ministry of Justice, and the Government Office guiding the preparation of budgets, management, use, and settlement of state budget funds to ensure legislative work and the completion of the legal system.

3. Expenditure level for codifying by sub-topic:

a) Sub-topic with less than 100 articles: maximum expenditure level is 2,000,000 VND per sub-topic;

b) Sub-topic with 100 to less than 150 articles: maximum expenditure level is 3,000,000 VND per sub-topic;

c) Sub-topic with 150 to less than 200 articles: maximum expenditure level is 4,000,000 VND per sub-topic;

d) Sub-topic with more than 200 articles: maximum expenditure level is 5,000,000 VND per sub-topic;

4. Expenditure level for preparing various types of reports during the codification process:

a) Report providing comments on codification results by sub-topic: maximum expenditure level is 500,000 VND per report;

b) Report reviewing codification results by sub-topic: maximum expenditure level is 1,000,000 VND per report;

c) Report compiling and incorporating feedback and review opinions: maximum expenditure level is 1,500,000 VND per report;

d) Report checking codification results by sub-topic: maximum expenditure level is 1,000,000 VND per report;

đ) Report recommending measures to handle conflicting, overlapping, or outdated legal norms discovered during the codification process: maximum expenditure level is 1,000,000 VND per report.

5. Expenditure level for codifying by topic (arranging sub-topics according to the main topic structure, implementing relevant content guidance according to the structure of the Legal Code); maximum expenditure level is 2,000,000 VND per topic;

6. Expenditure level for editing and perfecting related documents and materials for codification activities:

a) Report, explanation, proposal on codification results: maximum expenditure level is 500,000 VND per editing session;

b) Editing codification results by sub-topic: maximum expenditure level is 1,000,000 VND per editing session.

7. Expenditure for remuneration of experts and scientists familiar with codification work, implemented according to the expert consultation expenditure level prescribed in Clause 9 of Article 4 of Circular Joint No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010 of the Ministry of Finance, Ministry of Justice, and the Government Office guiding the preparation of budgets, management, use, and settlement of state budget funds to ensure legislative work and the completion of the legal system.

8. Expenditure for reviewing and systematizing legal documents, implemented in accordance with Circular Joint No. 122/2011/TTLT-BTC-BTP dated August 17, 2011 of the Ministry of Finance and the Ministry of Justice guiding the preparation of budgets, management, use, and settlement of state budget funds to ensure the work of inspecting, handling, reviewing, and systematizing legal normative documents.

9. Expenditure for establishing and maintaining a database, implemented in accordance with Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance guiding the expenditure level for creating electronic information to maintain the ongoing operation of agencies and units using state budget funds.

10. Training and professional development for staff engaged in codification work shall be implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance on the establishment of budget estimates, management, and utilization of funds from the state budget for training and professional development of civil servants.

11. Other expenses (printing, photocopying of documents, and other expenses): Expenses shall be made in accordance with current regulations to ensure that all expenditures are supported by valid invoices and receipts.

Article 9. Allocation Standards for Funding Codification Work

1. The allocation standard for funding ensures the operation of building the Code according to topics to cover the expenses as stipulated in Articles 7 and 8 of this Circular (excluding the contents specified in Clause 10 and Clause 11 of Article 7): The funding allocation standard is 15,000,000 VND per topic; for complex topics with multiple update contents, it is 30,000,000 VND per topic. Ministries and agencies equivalent to ministries shall determine the specific funding allocation for each topic based on the maximum expenditure level and the complexity of the topic.

2. The allocation standard for funding in updating new legal provisions, amended and supplemented legal provisions according to new documents or amended and supplemented documents into the Code shall be carried out as follows:

a) For updating new legal provisions according to new documents, it shall be implemented in accordance with the allocation standard set forth in Clause 1 of this Article;

b) For updating amended and supplemented legal provisions according to amended and supplemented documents: Maximum amount is 5,000,000 VND per topic.

3. In addition to the funding allocation standards prescribed in Clauses 1 and 2 of this Article, the head of the agency implementing codification shall proactively allocate a portion of the regular budget estimate assigned to support related activities during the codification process based on the budget capacity.

Chapter IV

ESTABLISHING, IMPLEMENTING AND SETTLING FUNDS FOR THE CONSOLIDATION OF LEGAL DOCUMENTS AND CODIFICATION

FOR THE CONSOLIDATION OF LEGAL DOCUMENTS AND CODIFICATION

Article 10. Establishing Budget Estimates and Managing Funds for the Consolidation of Legal Documents and Codification

1. Annually, based on their functions and tasks, the contents of expenses, and the expenditure standards stipulated in this Circular, agencies shall prepare detailed budget estimates for funding the consolidation of legal documents and codification, which will be consolidated into the annual state budget estimate and submitted to the Ministry of Finance for review and consolidation to be presented to the Government for submission to the National Assembly for approval in accordance with the State Budget Law.

2. Funding for the consolidation of legal documents and codification shall be implemented in accordance with the State Budget Law and the detailed regulations and guidance for its implementation.

3. Funding for the consolidation of legal documents and codification in 2014 shall be actively arranged within the scope of the budget estimate already assigned by the competent authority.

Article 11. Utilization and Settlement of Funds for the Consolidation of Legal Documents and Codification

1. The utilization and settlement of funds for the consolidation of legal documents and codification must be supported by lawful and valid vouchers in accordance with the Accounting Law and detailed regulations and guidance for its implementation.

2. Funding for the consolidation of legal documents and codification allocated for a particular content shall be recorded under the corresponding expenditure item in the State Budget Manual.

Chapter V

ORGANIZATION AND IMPLEMENTATION

Article 12. Implementation Provisions

1. This Circular takes effect from January 30, 2014.

2. During the implementation period, if the legal documents referred to in Articles 5 and 8 of this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the new documents.

3. During the implementation period, if there are difficulties or obstacles, agencies and units are requested to promptly report to the Ministry of Finance and the Ministry of Justice for research and appropriate amendments and supplements.

DEPUTY MINISTER
MINISTRY OF JUSTICE
DEPUTY MINISTER
(Signed)
Le Thanh Long
DEPUTY MINISTER
MINISTRY OF FINANCE
DEPUTY MINISTER
(Signed)
Nguyen Thi Minh

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