Circular No. 215/2015/TT-BTC guides on the preparation of budgets, execution, and settlement of state budget funds to ensure activities of requesting forensic examination, valuation, summoning witnesses, and interpreting by investigative agencies.

CIRCULAR

Guidelines on the preparation of budgets, implementation, and settlement of state budget funds to ensure activities related to requesting forensic examination, valuation, summoning witnesses, and interpreters by investigative agencies
to ensure the operation of forensic examination, valuation, summoning witnesses, and interpreters
of investigative agencies

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

Pursuant to the Ordinance on Costs for Forensic Examination, Valuation, and Witnesses and Interpreters in Litigation;

Pursuant to Decree No. 81/2014/NĐ-CP dated August 14, 2014 of the Government detailing certain provisions of the Ordinance on Costs for Forensic Examination, Valuation, and Witnesses and Interpreters in Litigation;

Pursuant to Decision No. 01/2014/QĐ-TTg dated January 1, 2014 of the Prime Minister on the system of allowances for forensic examination;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Administrative and Public Financial Affairs Department,

The Minister of Finance issues this Circular to provide guidelines on the preparation of budgets, implementation, and settlement of state budget funds to ensure activities related to requesting forensic examination, valuation, summoning witnesses, and interpreters by investigative agencies. examination, valuation, summoning witnesses, and interpreters of investigative agencies.

Article 1. Scope and Applicability

Article 1. Scope of Application:

This Circular provides guidelines on the preparation of budgets, implementation, and settlement of state budget funds to ensure activities related to requesting forensic examination, valuation, summoning witnesses, and interpreters by investigative agencies.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Investigative agencies;

b) Agencies, organizations, and individuals related to forensic examination, valuation, witnessing, and interpreting in litigation.

The investigative agency that requests forensic examination, requires asset valuation, or summons witnesses and interpreters shall pay the costs for requesting forensic examination, requiring asset valuation, and summoning witnesses and interpreters.

The funds for paying the costs of forensic examination, asset valuation, and summoning witnesses and interpreters shall be allocated from the annual state budget estimate assigned to the investigative agency according to the law.

The state budget funds allocated for paying the costs of forensic examination, asset valuation, and summoning witnesses and interpreters must be managed and used for their intended purposes and objects in accordance with current standards and regulations; they may not be used for other tasks of the agency or unit.

The procedures for expenditure on forensic examination, valuation, costs for witnesses and interpreters in litigation, advance payment, and settlement of costs for forensic examination, valuation, and costs for witnesses and interpreters in litigation between entities, organizations, and individuals conducting forensic examination, valuation, and witnesses and interpreters and investigative agencies shall be carried out in accordance with Decree No. 81/2014/NĐ-CP dated August 14, 2014 of the Government.

The preparation, implementation, and settlement of funds for paying the costs of forensic examination, valuation, and costs for witnesses and interpreters in litigation by investigative agencies shall be conducted in accordance with the State Budget Law, Accounting Law, and guiding documents thereof. This Circular supplements the following specific points:

Annually, based on the actual expenditure on forensic examination, valuation, and costs for witnesses and interpreters in the previous year, the anticipated expenditure in the current year, and the requirements for implementing forensic examination, valuation, and costs for witnesses and interpreters as stipulated in Decree No. 81/2014/NĐ-CP dated August 14, 2014 of the Government, investigative agencies shall prepare a budget for forensic examination, valuation, and costs for witnesses and interpreters, which will be included in the agency's overall budget estimate and submitted to the financial authority at the same level for approval according to the State Budget Law and its guiding documents.

Based on the funds allocated for forensic examination, valuation, and costs for witnesses and interpreters in the annual budget, when allocating the state budget estimate to subordinate units, investigative agencies must clearly specify the funds allocated for forensic examination, valuation, and costs for witnesses and interpreters as stipulated in Decree No. 81/2014/NĐ-CP dated August 14, 2014 of the Government.

Article 5. Budget preparation, execution, and settlement of funds

The funds for forensic examination, valuation, and costs for witnesses and interpreters of investigative agencies are allocated within the portion of funds that do not operate under the self-management regime.

1. Establishment of budget projections:

Article 4. Documents for Settlement of Costs for Forensic Examination, Valuation, and Costs for Witnesses and Interpreters of Investigative Agencies Include:

2. Allocation of budget projections:

a) Costs for Forensic Examination:

- Request for forensic examination;

- Contract, contract termination, invoice, and receipt of payment from the forensic examination agency.

b) Costs for Valuation:

- Request for valuation;

- Contract, contract termination, invoice, and receipt of payment from the valuation organization.

c) Costs for Witnesses and Interpreters:

- Invitation letter or summons for witnesses and interpreters;

- Detailed list of expenses for witnesses and interpreters accompanied by relevant invoices and receipts (train tickets, hotel receipts...).

- Receipt of payment between the representative of the investigative agency and the witness or interpreter.

Article 4. For the preparation of budgets, implementation, and settlement of funds for paying allowances for forensic examination by investigative agencies, the provisions of Circular No. 137/2014/TT-BTC dated September 18, 2014 of the Ministry of Finance on the preparation of budgets, implementation, and settlement of funds for paying allowances for forensic examination by investigative agencies as stipulated in Decision No. 01/2014/QĐ-TTg dated January 1, 2014 of

Article 5. This Circular takes effect from February 20, 2016.

Article 6. During the implementation process, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance for research, amendment, and supplementation to make it appropriate./.

4. Regarding the preparation of budget estimates, implementation, and finalization of funds for payment of judicial expertise allowances, this shall be carried out in accordance with the provisions of Circular No. 137/2014/TT-BTC dated September 18, 2014, issued by the Ministry of Finance, guiding the preparation of budget estimates, implementation, and finalization of funds for payment of judicial expertise allowances of investigative agencies pursuant to Decision No. 01/2014/QĐ-TTg dated January 1, 2014.

Article 6. Effectiveness

1. This Circular takes effect from February 20, 2016.

2. During the process of implementation, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance for study, amendment, and supplementation to ensure appropriateness./.