Circular No. 25/2010/TT-BTC stipulates the contents of state budget expenditure for certain construction tasks and activities in the defense area.

CIRCULAR

REGULATIONS ON THE CONTENT OF STATE BUDGET EXPENDITURE FOR CERTAIN TASKS OF CONSTRUCTION AND OPERATIONS IN THE DEFENSE AREA

REGULATIONS ON CERTAIN TASKS OF CONSTRUCTION AND OPERATIONS IN THE DEFENSE AREA

Pursuant to Decree No. 60/2003/NĐ-CP dated June 10, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 152/2007/NĐ-CP dated October 10, 2007 of the Government on the defense area;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving the unified opinions of the Ministry of National Defense, some ministries and sectors related, and representatives of some localities, the Ministry of Finance stipulates the content of state budget expenditure for certain tasks of construction and operations in the defense area as follows:

Part I.

GENERAL PROVISIONS

Clause 4 of Article 6Scope of Regulation.

This Circular stipulates the content of ensuring and using the state budget for certain tasks of construction and operations in the defense area at ministries, agencies equivalent to ministries, and agencies under the Government (hereinafter referred to as ministries and central agencies) and provinces directly under the Central Government (hereinafter referred to as provinces).

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThe sources of funds for implementing construction and operation activities in the defense area shall be implemented according to the current level of decentralization:

1. The central budget ensures the funding for the tasks of construction and operations in the defense area of the Ministry of National Defense, ministries and central agencies, and is allocated in the annual budget estimate of the Ministry of National Defense, ministries and central agencies, submitted to the competent authority for decision-making in accordance with the provisions of the Law on State Budget.

2. The local budget ensures the funding for the tasks of construction and operations in the defense area of the locality, and is allocated in the annual budget estimate of the locality, submitted to the competent authority for decision-making in accordance with the provisions of the Law on State Budget.

3. The source of funds contributed by enterprises to ensure national defense tasks is carried out in accordance with the provisions of the Law on Militia and Self-Defense.

4. Organizations and individuals within the country; organizations and individuals from abroad contribute financial resources for the tasks of construction and operations in the defense area on a voluntary basis, in accordance with the provisions of the law and other legitimate sources of income (if any).

Article 3. The funds for ensuring the implementation of tasks of construction and operations in the defense area must be managed and used for their intended purposes, in accordance with regulations, recorded promptly and fully in accounting books, subject to inspection and supervision by competent authorities, and settled in accordance with current regulations.

Part II.

SPECIFIC PROVISIONS

Article 4. Content of Expenditure for Certain Tasks of Construction and Operations in the Defense Area.

1. Expenditure for drafting and promulgating legal normative documents on construction and operations in the defense area.

a) Expenditure for drafting legal normative documents:

- Investigation, survey, and assessment of the current status of the objects and scope regulated by the document; review and study information and materials related to the draft document.

- Drafting the outline and detailed outline (the outline must be approved).

- Purchase of materials serving the drafting work (if any): paid according to actual invoices. In cases where materials are collected to serve the drafting work, there must be reasonable vouchers (list of declarations, signatures of the material providers) and must be approved by the competent authority in the budget estimate.

- Expenditure for meetings and seminars to review draft outlines.

b) Expenditure for disseminating and promoting legal normative documents on construction and operations in the defense area.

2. Expenditure for surveying, planning, and reviewing plans for construction in the defense area.

a) Expenditure for surveying and collecting information:

- Drafting the outline and detailed outline (the outline must be approved).

- Expenditure for purchasing materials serving the drafting of plans and programs.

- Expenditure for preparing survey forms.

- Expenditure for people providing information (if any).

- Travel expenses according to regulations if traveling for surveys to draft plans and programs.

- Payment for guides who also act as interpreters of ethnic languages (if any).

b) Expenditure for reviewing plans and programs at military regions and the Ministry of National Defense.

c) Expenditure for reviewing plans and programs, projects at provincial and district levels.

d) The construction of projects, designs, and construction of defensive works, combat works, and combat support works in the defense area shall be carried out in accordance with the current regulations of the State and specific regulations of the Ministry of National Defense.

3. Expenditure for the activities of the Defense Area Steering Committee.

a) Central-level meetings organized by the Government Office, meetings organized by the Ministry of National Defense and Military Region, and meetings organized by the Provincial and District Steering Committees: carried out in accordance with meeting expense regulations in the guidance documents of the Ministry of Finance.

b) Heads of Defense Area Steering Committees working on a part-time basis, entitled to responsibility allowances as prescribed in Decree No. 204/2004/NĐ-CP dated February 14, 2004 of the Government on salary systems for civil servants, public officials, and members of the armed forces and current guidance documents.

4. Expenditure for drafting and implementing research projects on construction and operations in the defense area: carried out in accordance with the guidance on budgeting standards, expenditure regulations, and standards for scientific and technological projects funded by the state budget issued by the Ministry of Finance and the Ministry of Science and Technology.

5. Expenditure for drafting documents for the defense area and material reserve documents for the defense area; expenditure for drafting and implementing the people's security posture in the defense area.

6. Expenditure for inspection, mid-term review, and final evaluation of the defense area.

a) Inspection work:

- Implemented in accordance with travel expense regulations of the Ministry of Finance.

- If inspecting by car of the agency or unit: fuel costs are calculated based on the fuel consumption rate for the type of vehicle used and the number of kilometers on the vehicle's odometer. If inspecting in mountainous areas, an additional 30% of fuel consumption is allowed according to the standard.

b) Expenditure for mid-term review and final evaluation of the defense area: carried out in accordance with meeting expense regulations in the guidance documents of the Ministry of Finance.

7. Expenditure for commendation and reward activities: carried out in accordance with the Law on Commendation and Reward and the implementing regulations of the competent authority.

8. Expenditure for defense area exercises and provincial and district-level military sports events: carried out in accordance with the regulations of the Military Region Commander and the Ministry of National Defense.

9. For expenses related to night work, overtime, printing costs for documents and office supplies, follow the current regulations. Base on legitimate and valid expense invoices and receipts that have been approved by the competent authority for the budget estimate to serve as the basis for settlement and finalization.

10. Other expenditure tasks: Implement according to the provisions of Clause 1, Clause 2, Clause 3, Article 5; Clause 1, Article 6 of Decree No. 10/2004/NĐ-CP dated October 7, 2004 of the Government on management and use of the state budget and assets for certain activities in the fields of national defense and security.

11. Expenditure for project establishment and implementation of construction of combat bases, rear bases, shelters, and combat works at the local level shall be carried out in accordance with Decree No. 71/2005/NĐ-CP dated June 6, 2005 of the Government on management of investment in special construction projects and guiding documents.

Article 5.The expenditure standards and norms for the construction and operation tasks of the defense area must comply with the provisions of current state regulatory legal documents. If there are additions, adjustments, or modifications to the expenditure standards and policies, they shall be applied accordingly.

Article 6.Budget preparation, execution, settlement, and finalization.

1. Budget preparation: Based on the construction and operational tasks of the defense area, following the guidelines for annual state budget preparation issued by the competent authority; ministries, sectors, and localities instruct relevant agencies to prepare budgets for defense area operations (the Ministry of National Defense prepares the budget for the Defense Area Steering Committee's activities) and consolidate them into the annual state budget expenditure plans of ministries, sectors, and localities to submit to the competent authority for decision.

2. Allocation, execution, settlement, and finalization of the budget for construction and operation tasks of the defense area shall be carried out in accordance with the State Budget Law and current guiding documents.

Part III.

IMPLEMENTING PROVISIONS

Article 7. This Circular takes effect forty-five days from the date of signature.

Article 8.During the implementation process, if any difficulties arise, agencies and units are requested to report to the Ministry of Finance for timely research and resolution./.