Decree No. 204/2025/NĐ-CP detailing the procedures and formalities for preparing budgets and settling litigation expenses

 

DECREE

Providing detailed procedures for preparing budgets and settling expenses for litigation costs

pursuant to the Government Organization Law dated February 18, 2025;

On the basis of The Law Amending and Supplementing Certain Provisions 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 Violation Handling Law dated November 29, 2024;

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

On the basis of The Ordinance on Litigation Costs dated December 11, 2024;

On the basis of The Government issues this Decree providing detailed procedures for preparing budgets and settling expenses for litigation costs.

At the proposal of the Minister of Finance;

This Decree provides detailed procedures for preparing budgets and settling expenses for litigation costs.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree applies to agencies with authority to conduct litigation proceedings and other agencies, organizations, and individuals related to the preparation of budgets and settlement of expenses for litigation costs.

Article 2. Applicability

Article 3. Preparing, allocating, and finalizing the budget for litigation cost expenses

The preparation, allocation of the budget, and finalization of the budget for litigation cost expenses shall be carried out in accordance with the laws on state budget, accounting laws, and relevant laws. This Decree guides additional contents as follows:

Annually, at the time of building the state budget, based on the actual expenditure of litigation costs in the previous year and the estimated implementation of the current year, and the planned activities of litigation for the planning year, the agency with authority to conduct litigation proceedings and related agencies responsible for paying litigation costs shall prepare the budget for litigation cost expenses according to the provisions of the Ordinance on Litigation Costs, consolidate it into their own budget, submit it to the superior management agency for review and consolidation into the first-level unit's budget submitted to the financial agency at the same level for approval in accordance with the laws on state budget.

1. Preparing budgets

After being assigned the state budget by the Prime Minister or People's Committee, the first-level budget units at central and local levels shall allocate and assign the state budget to subordinate budget-using units and lower-level budget units in accordance with the laws on state budget. Among them, the portion allocated and assigned for regular expenditures to pay litigation costs shall be included in the funds not subject to self-management by the agency or unit.

2. Allocating budgets

Finalization

Agencies and units are responsible for finalizing the budget for implementing litigation cost payments in accordance with this Decree and consolidating it into the annual budget finalization report of the agency or unit in accordance with the laws on regular budget finalization, accounting laws, guiding documents, and other relevant laws.

REGULATIONS ON PROCEDURES FOR TEMPORARY ADVANCE AND SETTLEMENT OF LITIGATION COSTS BETWEEN THE AGENCY WITH AUTHORITY TO CONDUCT LITIGATION PROCEEDINGS AND ORGANIZATIONS AND INDIVIDUALS IMPLEMENTING LITIGATION ACTIVITIES

Chapter II
Article 4. Procedures for settling costs for on-site examination and review; costs for on-site examination

1. After completing the on-site examination and review, or on-site examination, the person invited to participate in on-site examination and review, the person invited to participate in on-site examination, and the person conducting on-site examination shall submit one set of application documents for payment to the agency with authority to conduct litigation proceedings through postal services, direct submission, or online if the infrastructure and technical conditions are met.

2. The application documents for payment of costs for persons invited to participate in on-site examination and review, persons invited to participate in on-site examination, and persons conducting on-site examination include:

a) Payment request form No. 01 issued together with this Decree.

b) Supporting documents attached to the payment request form are original invoices and valid vouchers to prove necessary and reasonable expenses incurred when invited to participate in on-site examination and review, or when conducting on-site examination.

3. In case the application documents for payment are incomplete according to regulations, within three days from receiving the documents, the agency with authority to conduct litigation proceedings must notify the applicant of the deficiencies and reasons for supplementation. Within ten days from receiving complete and valid documents, the agency with authority to conduct litigation proceedings shall settle the costs.

4. The agency with authority to conduct litigation proceedings shall settle service fees and other costs (if any) in accordance with contracts, invoices, and receipts for service usage in accordance with the laws.

4. The competent authority conducting litigation shall settle the service usage fees and other costs (if any) in accordance with the contract, invoice, and service usage payment receipt as prescribed by law.

Article 5. Procedures for Advance Payment and Settlement of Costs for Asset Valuation

1. In cases where there is a need for advance payment of costs for asset valuation, within five working days from the date of receipt of the asset valuation request from the competent authority conducting proceedings, the Asset Valuation Council shall submit one set of the advance payment application file to the competent authority conducting proceedings through one of the following methods: postal service, direct submission, or online on an electronic environment if the infrastructure and technical conditions are met to process the advance payment.

2. The advance payment application file for asset valuation costs includes:

a) An advance payment application form for asset valuation costs according to Model No. 02 issued together with this Decree.

b) A calculation table of total actual costs for asset valuation and the basis for calculating the actual costs for asset valuation.

3. Within ten days from the date of receipt of the complete advance payment application file from the Asset Valuation Council, the competent authority conducting proceedings shall be responsible for processing the advance payment. The maximum advance payment amount shall not exceed the asset valuation costs calculated and submitted by the Asset Valuation Council in the advance payment application file as stipulated in Clause 2 of this Article.

4. Within ten days from the date of receiving the valuation results, the Asset Valuation Council shall submit one set of the settlement application file for asset valuation costs to the competent authority conducting proceedings through one of the following methods: postal service, direct submission, or online on an electronic environment if the infrastructure and technical conditions are met to process the settlement.

5. The settlement application file for asset valuation costs includes:

b) Supporting documents attached to the payment request form are original invoices and valid vouchers to prove necessary and reasonable expenses incurred when invited to participate in on-site examination and review, or when conducting on-site examination.

b) Supporting documents attached to the settlement application form are the valuation request document; original invoices and legitimate vouchers related to proving necessary and appropriate expenses consistent with the costs determined under Articles 21, 22, 23, and 24 of the Ordinance on Litigation Costs arising during the valuation process.

6. In cases where the settlement application file for asset valuation costs is incomplete or invalid, within three days from the date of receipt of the file, the competent authority conducting proceedings must notify the Asset Valuation Council and clearly state the reasons for supplementing the file as prescribed.

Within ten days from the date of receipt of the complete and valid settlement application file for asset valuation costs, the competent authority conducting proceedings shall settle the costs for the Asset Valuation Council as prescribed.

In cases where the advance payment for asset valuation costs has not covered the full costs, the competent authority conducting proceedings shall settle the remaining amount.

In cases where the advance payment exceeds the asset valuation costs, the Asset Valuation Council must return the excess amount within a maximum of two working days from the date of submitting the settlement application file for asset valuation costs.

Article 6. Procedures for Advance Payment and Settlement of Costs for Expert Examination

1. Procedures for Advance Payment of Expert Examination Costs

a) In civil proceedings and administrative proceedings

The procedures for advance payment of expert examination costs are carried out in accordance with Article 38 of the Ordinance on Litigation Costs.

b) In criminal proceedings

The procedures for advance payment of expert examination costs are carried out in accordance with Article 44 of the Ordinance on Litigation Costs.

Within five working days from the date of receipt of the expert examination request decision from the competent authority conducting proceedings, the organization or individual conducting the expert examination shall submit one set of the advance payment application file for expert examination costs to the competent authority conducting proceedings through one of the following methods: postal service, direct submission, or online on an electronic environment if the infrastructure and technical conditions are met to process the advance payment.

2. The advance payment application file for expert examination costs includes:

a) An advance payment application form according to Model No. 02 issued together with this Decree.

b) A calculation table of total actual costs for expert examination and the basis for calculating the actual costs for expert examination.

3. Time limit for payment and maximum advance payment amount for expert examination costs

a) In civil proceedings and administrative proceedings: The time limit for payment of advance payment for expert examination costs is carried out in accordance with Article 38 of the Ordinance on Litigation Costs.

b) In criminal proceedings: The time limit for payment of advance payment for expert examination costs is carried out according to the notice requesting advance payment of the organization or person conducting the expert examination as stipulated in Clause 2 of Article 44 of the Ordinance on Litigation Costs.

c) The maximum advance payment amount shall not exceed the expert examination costs calculated and submitted by the organization or individual conducting the expert examination in the advance payment application file as stipulated in Clause 2 of this Article.

4. Within ten days from the date of receiving the expert examination results, the organization or individual conducting the expert examination shall submit one set of the settlement application file for expert examination costs to the competent authority conducting proceedings through one of the following methods: postal service, direct submission, or online on an electronic environment if the infrastructure and technical conditions are met to process the settlement.

5. The settlement application file for expert examination costs includes:

b) Supporting documents attached to the payment request form are original invoices and valid vouchers to prove necessary and reasonable expenses incurred when invited to participate in on-site examination and review, or when conducting on-site examination.

b) Supporting documents attached to the settlement application form are the original invoices and legitimate vouchers related to proving necessary and reasonable expenses that have occurred during the expert examination process.

6. In cases where the settlement application file for expert examination costs is incomplete or invalid, within three days from the date of receipt of the file, the competent authority conducting proceedings must notify the organization or individual requesting settlement and clearly state the reasons for supplementing the file as prescribed.

Within ten days from the date of receipt of the complete and valid settlement application file for expert examination costs, the competent authority conducting proceedings shall settle the costs for the organization or individual conducting the expert examination as prescribed.

In cases where the advance payment for expert examination costs has not covered the full costs, the competent authority conducting proceedings shall settle the remaining amount.

In cases where the advance payment exceeds the expert examination costs, the organization or individual conducting the expert examination must return the excess amount within a maximum of two working days from the date of submitting the settlement application file for expert examination costs.

Article 7. Procedure for Payment of Expenses to Lay Judges

1. Within ten days from the end of the trial session, the lay judge shall submit one set of documents requesting payment of expenses to the court through one of the following methods: via postal service, direct submission, or online on an electronic platform if the infrastructure and technical conditions are met for the payment procedure.

2. The documents requesting payment of expenses to the lay judge include:

b) Supporting documents attached to the payment request form are original invoices and valid vouchers to prove necessary and reasonable expenses incurred when invited to participate in on-site examination and review, or when conducting on-site examination.

b) Supporting documents attached to the payment request form are a list of time spent participating in the trial session and reviewing case files by the lay judge, confirmed by the presiding judge; original invoices and legal vouchers related to necessary and reasonable expenses incurred as stipulated in Clauses 2, 3, 4, and 5 of Article 46 of the Ordinance on Litigation Costs.

3. In cases where the documents requesting payment of expenses to the lay judge are incomplete or invalid, within three days from receiving the documents, the court must notify the lay judge and clearly state the reasons for supplementing the documents according to regulations.

Within ten days from receiving complete and valid documents requesting payment of expenses to the lay judge, the court shall pay the expenses to the lay judge as prescribed.

Article 8. Payment of Expenses to Lawyers, Legal Aid Assistants, and People's Defense Counsel in Cases Where Defense Counsel is Appointed in Criminal Proceedings

1. The procedure for paying expenses to lawyers and legal aid assistants when defense counsel is appointed shall be carried out in accordance with the laws on lawyers and legal aid.

2. The procedure for paying expenses to people's defense counsel when defense counsel is appointed shall be implemented as follows:

a) Documents requesting payment of expenses to people's defense counsel include:

A payment request form according to Model No. 01 issued together with this Decree.

Supporting documents attached to the payment request form are a list of working hours of the people's defense counsel, confirmed by the competent authority conducting the proceedings and the person conducting the proceedings; original invoices and legal vouchers related to necessary and reasonable expenses incurred as stipulated in Points b, c, d, and đ Clause 2 of Article 49 of the Ordinance on Litigation Costs.

b) After completing each stage in the proceedings (investigation, prosecution, trial), the people's defense counsel shall submit the documents requesting payment to the competent authority conducting the proceedings that appointed the people's defense counsel through one of the following methods: via postal service, direct submission, or online on an electronic platform if the infrastructure and technical conditions are met for the payment procedure.

c) In cases where the documents requesting payment of expenses to the people's defense counsel are incomplete or invalid, within three days from receiving the documents, the competent authority conducting the proceedings must notify the people's defense counsel and clearly state the reasons for supplementing the documents according to regulations.

Within ten days from receiving complete and valid documents requesting payment of expenses to the people's defense counsel, the competent authority conducting the proceedings shall pay the expenses to the people's defense counsel as prescribed.

Article 9. Payment of expenses for witnesses, observers, interpreters, and translators

1. After completing the work as a witness, observer, interpreter, or translator, the witness, observer, interpreter, or translator shall submit the payment claim file to the competent authority conducting litigation proceedings through one of the following methods: via postal service, direct submission, or online on an electronic environment if the infrastructure and technical conditions for payment procedures are met.

2. The payment claim file for expenses for witnesses, observers, interpreters, and translators includes:

a) A payment claim form for expenses for witnesses, observers, interpreters, and translators according to Form No. 01 issued together with this Decree.

b) Supporting documents attached to the payment claim form are original invoices and legal documents related to proving necessary and reasonable expenses incurred by the witness, observer, interpreter, or translator when performing their duties as required.

3. In cases where the payment claim file for expenses for witnesses, observers, interpreters, and translators is incomplete or invalid, within three days from the date of receiving the file, the competent authority conducting litigation proceedings must notify the witness, observer, interpreter, or translator and clearly state the reasons for supplementing the file in accordance with regulations.

Within ten days from the date of receiving a complete and valid payment claim file, the competent authority conducting litigation proceedings shall pay the expenses to the witness, observer, interpreter, or translator.

Article 10. Payment of expenses for judicial commission abroad

1. The procedure for paying expenses for judicial commission abroad in civil proceedings, administrative proceedings, and criminal proceedings shall be carried out in accordance with the provisions of the law on mutual legal assistance.

2. The procedure for paying expenses for serving documents and notifications in civil proceedings and administrative proceedings abroad through the representative office of the Socialist Republic of Vietnam abroad shall be carried out in accordance with the procedure prescribed by the Supreme People's Court in coordination with the Ministry of Foreign Affairs.

Article 11. Payment of expenses for participation in court sessions and meetings to resolve cases

1. After concluding the court session or meeting to resolve the case, those persons specified in Clause 1 of Article 69 of the Ordinance on Litigation Costs shall submit the payment claim file to the competent authority conducting litigation proceedings through one of the following methods: via postal service, direct submission, or online on an electronic environment if the infrastructure and technical conditions for payment procedures are met.

2. The payment claim file for expenses for participation in court sessions and meetings to resolve cases includes:

a) A payment claim form for expenses for participation in court sessions and meetings according to Form No. 01 issued together with this Decree.

b) Supporting documents attached to the payment claim form are original invoices and legal documents related to proving necessary and reasonable expenses incurred by participants in court sessions and meetings when attending court sessions and meetings to resolve cases.

3. In cases where the payment claim file for expenses for participation in court sessions and meetings to resolve cases is incomplete or invalid, within three days from the date of receiving the file, the competent authority conducting litigation proceedings must notify the participants in court sessions and meetings and clearly state the reasons for supplementing the file in accordance with regulations.

Within ten days from the date of receiving a complete and valid payment claim file, the competent authority conducting litigation proceedings shall pay the expenses to the participants in court sessions and meetings in accordance with regulations.

Chapter III
IMPLEMENTING PROVISIONS

Article 12. Effective Date

1. This Decree takes effect from the date of signature.

2. In cases where the referenced documents in this Decree are amended, supplemented, or replaced, they shall be implemented in accordance with the amended, supplemented, or replacing documents.

3. Decree No. 81/2014/NĐ-CP dated August 14, 2014 of the Government detailing some provisions of the Ordinance on Litigation Costs for Appraisals and Valuations; Expenses for Witnesses and Interpreters in Litigation Proceedings (Decree No. 81/2014/NĐ-CP) ceases to be effective from the date this Decree takes effect.

4. For cases where the payment claim files for appraisal costs, valuation costs, and expenses for witnesses and interpreters in litigation proceedings are being processed under the provisions of Decree No. 81/2014/NĐ-CP before the date this Decree takes effect, they shall continue to be processed in accordance with Decree No. 81/2014/NĐ-CP. Competent authorities conducting litigation proceedings, organizations, institutions, and individuals engaged in litigation activities shall bear full responsibility for the completeness and validity of the files, the procedures, and the payment of expenses in accordance with the provisions of this clause, ensuring compliance with the law.

5. The Minister, Head of a ministerial-level agency, Head of an agency under the Government, Chairman of the People's Committee of provinces and centrally-administered cities shall be responsible for implementing this Decree.

 

Appendix

MODEL OF PAYMENT CLAIM FORM FOR LITIGATION COSTS
(Attached to Decree No. 204/2025/NĐ-CP dated July 11, 2025 of the Government)

 

Form No. 01. Model of payment claim form

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

PAYMENT CLAIM FORM FOR LITIGATION COSTS

Date...Month...Year...

Respectfully submitted to (1):...

Name of organization/person: ...

Address: …

Tax code: ...

Advance payment amount (if any): ...

(Written in words): ...

Amount claimed for payment: ...

(Written in words): ...

Payment details (2): ...

Payment method (3): ...

Account information (if payment is made by bank transfer):

- Full name of account holder:

- Account number:

- Bank name:

(Attached with ...original documents (4)).

 

Note:

(1) Name of the competent authority conducting litigation proceedings.

(2) Type of litigation cost requested for payment.

(3) By cash or bank transfer.

(4) Number of supporting documents attached to the payment claim form.

(5) Organizations must sign and write their full names and stamp.

 

Form number 02. Request for Advance Payment Form

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

REQUEST FOR ADVANCE PAYMENT OF LITIGATION EXPENSES

Date: ... day ... month ... year ...

Respectfully submitted to (1):...

Name of organization/person: ...

Address: …

Tax code: ...

Amount requested for advance payment: ...

(Written in words): ...

Purpose of advance payment (2): ...

Method of receiving advance payment (3): ...

Duration of advance payment (4): ...

Account information (if advance payment is made through bank account transfer):

- Full name of account holder:

- Account number:

- Bank name:

(Attached with ... (5)).

 

Note:

(1) Name of the competent authority conducting litigation proceedings.

(2) Type of litigation expenses requested for advance payment.

(3) By cash or bank transfer.

(4) Applies to the provision at point b, Clause 3, Article 6 of this Decree.

(5) Documents attached to the Request for Advance Payment.

(6) For organizations, sign full name and stamp.