Decree No. 26/2026/TT-BTC, detailing and guiding the implementation of certain provisions of Decree No. 73/2026/NĐ-CP dated March 10, 2026, of the Government, which details and guides the implementation of certain provisions of the State Budget Law

 

 

CIRCULAR

Detailed provisions and guidelines for the implementation of certain articles of Decree No.
73/2026/NĐ-CP dated March 10, 2026 of the Government on detailed provisions and guidelines for the implementation of certain articles of the National Budget Law
Based on the National Budget Law No. 89/2025/QH15 dated June 25, 2025;

 

Based on Decree No. 73/2026/NĐ-CP dated March 10, 2026 of the Government on detailed provisions and guidelines for the implementation of certain articles of the National Budget Law;

Based on Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government, which has been amended and supplemented by Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

In accordance with the proposal of the Director of the Department of National Budget;

The Minister of Finance promulgates this Circular to provide detailed provisions and guidelines for the implementation of certain articles of Decree No. 73/2026/NĐ-CP dated March 10, 2026 of the Government on detailed provisions and guidelines for the implementation of certain articles of the National Budget Law.

CHAPTER I

 

GENERAL PROVISIONS

Article 1. Scope of application

 

This Circular provides detailed provisions and guidelines for the implementation of paragraph 2 of Article 2, paragraphs 1 and 4 of Article 4, Article 18, paragraph 4 of Article 19, paragraphs 4 and 11 of Article 21, paragraph 2 of Article 29, paragraph 3 of Article 31, paragraph 2 of Article 34, and paragraph 2 of Article 38 of Decree No. 73/2026/NĐ-CP dated March 10, 2026 of the Government on detailed provisions and guidelines for the implementation of certain articles of the National Budget Law (hereinafter referred to as Decree No. 73/2026/NĐ-CP of the Government).

2. The contents provided in detail and guidelines include: organization of revenue collection, collection through entrusted collection, refunding of revenues, and collection of foreign aid into the national budget; procedures, formalities, and documentation for settlement with respect to expenditure from national budget funds sourced from borrowed capital, foreign aid, state reserve, and investment development from public sector investment funds; opening and use of accounts at the State Treasury; accounting and data entry on the budget management information system and treasury, as well as accounting, financial reporting, and implementation of budgetary accounting tasks. The Ministry of Finance may issue separate guidelines or coordinate with relevant agencies to provide specific guidance.

Article 2. Applicability

1. State organs, political organizations, and the Vietnamese Fatherland Front.

2. Public sector institutions.

3. Other organizations and individuals related to the national budget.

CHAPTER II

 

ALLOCATION OF REVENUE SOURCES AND BUDGET EXPENDITURE BETWEEN THE CENTRAL BUDGET

AND LOCAL BUDGET, DETERMINATION OF ADDITIONAL FUNDS FROM THE UPPER LEVEL BUDGET FOR LOWER LEVEL BUDGETS
Article 3. Revenue sources of the central budget
1. Central budget revenues that are fully collected (including late payment fees as provided by the Tax Administration Law), including:

 

a) Export duties, import duties, and additional import duties;

b) Special consumption tax on imported goods, including special consumption tax on imported goods sold domestically by the importer;

c) Resource taxes, corporate income taxes, value-added taxes, oil and gas profits (after deducting expenses as provided by the Oil and Gas Law or retained according to the authority's regulations), shared with the host country, rental fees for water surfaces, other taxes, fees, and revenues from exploration and production activities;

d) Non-refundable foreign government grants, international organization grants, other organizations, and individual foreign contributions to the State of Vietnam, Government of Vietnam;

e) Fees collected by central state agencies, except for stamp duty as provided in paragraph 1, point c of this Circular;

g) Fines and penalties collected under the law from administrative violations by central state agencies;

h) Revenue remitted to the national budget from the utilization and disposal of public assets managed by central agencies according to laws on management and use of public assets;

i) Recovery of funds invested in economic organizations; dividends received as cash, profits distributed at joint-stock companies, limited liability companies with state capital participation where the State, ministries, or subordinate agencies are authorized representatives of the state owner; remaining post-tax profits remitted to the national budget from state-owned enterprises holding 100% equity by central ministries, agencies, or other central authorities as state owners according to laws on management and investment of state capital in enterprises; excess revenue over expenses at the State Bank of Vietnam after deducting provisions for risks and establishment of funds according to law;

k) Revenue from the central financial reserve fund;

l) Surplus revenue from the central budget;

m) Funds transferred from the previous year's budget to the current year's budget;

n) Additional corporate income tax as provided for in measures against base erosion and profit shifting;

o) Revenue from foreign suppliers of goods and services;

p) Fees collected for the use of radio frequencies;

q) Donations, voluntary contributions in cash from organizations and individuals to central-managed agencies;

r) Other revenues as provided by law.

p) Collection of fees for the use of wireless frequencies;

q) Financial contributions and voluntary monetary donations from agencies, organizations, and individuals to central-managed agencies;

r) Other revenues as prescribed by law.

2. The allocation of receipts and the percentage (%) allocated between the central budget and local budgets (including late payment fees as prescribed by the Tax Administration Law), including:

a) Corporate income tax (including corporate income tax from subcontractors arising from activities providing services for oil and gas exploration and exploitation, and income tax from capital transfer in oil and gas operations), excluding corporate income tax specified at point c and point n of paragraph 1 of this Article;

b) Personal income tax;

c) Special consumption tax, except for any refund of special consumption tax (if applicable) and the special consumption tax specified in point b clause 1 Article this Code;

d) Environmental protection tax;

đ) Revenue from granting mining rights and water resources exploitation permits by central competent authorities, with a 70% allocation to the central budget and 30% to local budgets;

e) Value-added tax (excluding any value-added tax refund as provided for in the Law on Value-Added Tax and the value-added tax specified in point c clause 1 Article this Code), which is allocated: 70% to the central budget and 30% to local budgets. The allocation to each locality shall be determined based on principles and criteria established by the Standing Committee of the National Assembly during each phase;

g) Land use fees, land rental fees, except for the revenue from land use fees associated with immovable property managed by central authorities as specified in point h clause 1 Article this Code. Local budgets do not receive additional balancing funds; 20% to the central budget and 80% to local budgets. For areas receiving additional balancing funds, 15% to the central budget and 85% to local budgets. Hanoi City shall implement a 100% allocation to its budget according to special financial and budgetary mechanisms as stipulated in the Law on the Capital;

The revenue from land use fees in the TOD area is allocated according to the provisions of clause 3 Article 25 of the Railway Law of 2025 or the special financial and budgetary mechanisms specified in the National Assembly Resolutions.

Article 4. Expenditure tasks of the central budget

1. Development investment:

a) Investment for programs, projects, tasks, and other public investment targets of ministries, agencies at the same level as ministries, agencies under the Government, central-level entities, state-owned enterprises in accordance with the Law on Public Investment;

b) Investment and capital support for businesses providing essential social services such as utilities, defense-related industries where the State assigns tasks or contracts; economic organizations; financial institutions of the central government; and investment in state-owned enterprises of the central government in accordance with legal provisions;

c) Other development investment expenditures as provided by law.

2. National reserve funds.

3. Regular expenditures for ministries, agencies at the same level as ministries, agencies under the Government, and other central-level entities that have been delegated responsibilities in the following areas:

a) Defense according to regulations of the Government and implementing guidelines;

b) Security and public order safety according to regulations of the Government and implementing guidelines;

c) Educational, training, and vocational education services, including higher education, secondary education, vocational education; activities in ethnic minority boarding schools and other forms of education, training, and development;

d) Scientific research, technology, innovation, and digital transformation according to legal provisions on science, technology, innovation, and digital transformation;

đ) Health, population, and family services, including preventive health activities, medical treatment; costs for insurance premiums and support for insurance premiums paid by the state budget or supported in accordance with the Law on Social Insurance; food safety; population and family planning; other health-related activities;

e) Cultural information services, including cultural heritage activities; performing arts; film, fine art, photography, exhibitions; copyright and related rights; libraries; media and other cultural and informational activities;

g) Broadcasting, television, and news services;

h) Physical education and sports, including athlete and coach training, national team selection and international competitions; operations of sports training institutions, coaches, athletes, physical education and sports personnel, and other physical education and sports activities;

i) Environmental protection, including environmental investigation, prevention, and control of pollution; remediation of environmental incidents; biodiversity conservation and climate change response; water safety and environmental sanitation; and other environmental protection activities;

k) Economic activities, including:

Transportation services, including management, maintenance, repair, traffic safety assurance for road, rail, inland waterway, maritime, air transport, and other transportation activities;

Agricultural, forestry, fisheries, aquaculture, irrigation, and rural development services, including agricultural, forestry, fisheries, and irrigation development; new rural construction and other rural development activities;

Natural resource management, including land, natural resources, geology, mineral exploration and management, meteorological hydrological services; surveying and mapping; administrative boundary demarcation and border marker setting, and other natural resource management activities;

Planning; investment promotion, trade, tourism development;

Other economic activities, including search and rescue, occupational safety and health;

l) Activities of state management agencies, political organizations, the Central Committee of the Vietnam Fatherland Front and its affiliated social organizations under the Central Committee of the Vietnam Fatherland Front, supporting social organizations in performing tasks assigned by the State, including:

Activities of the National Assembly, Office of the President, ministries, agencies at the same level as ministries, agencies under the Government, central-level entities; judicial system, procuratorial system, and audit agency; activities of the Central Committee of the Communist Party of Vietnam; activities of the Central Committee of the Vietnam Fatherland Front and its affiliated social organizations;

Supporting social organizations in performing tasks assigned by the State according to legal provisions, including: ensuring salaries, other benefits, and operational funds linked to authorized staffing levels; implementing tasks assigned by state agencies with authority.

m) Social security expenditures, including systems for retirees, those with disabilities, recipients of social insurance benefits and other central government-funded allowances; policies and activities to care for revolution veterans; social relief policies and activities; support for the social insurance fund in accordance with the provisions of the Social Insurance Law, support for the unemployment insurance fund in accordance with the provisions of the Unemployment Insurance Law; expenditures on preventing social vices, and other social welfare activities funded by the central government in accordance with relevant laws;

n) Other regular expenditures as provided by law.

4. Interest payments, fees, and other expenses arising from government borrowings in accordance with the provisions of the National Budget Law.

5. Grants in accordance with the provisions of the Government.

6. Loans in accordance with the provisions of the Government.

7. Supplement to the central financial reserve fund.

8. Transfer of resources from the central budget to the next year.

9. Supplementary budgetary balance, targeted supplementation for local budgets.

Article 5. Revenue sources of the local budget

1. Local budget revenues that are fully collected (including late payment amounts as provided by the Tax Administration Law), including:

a) Resource taxes, excluding resource taxes specified in paragraph 1, point c of this Circular;

b) Agricultural land use tax;

c) Non-agricultural land use tax;

d) Rent for water surfaces, sea area usage fees, excluding rent for water surfaces specified in paragraph 1, point c of this Circular;

d) Fees for leasing and sale of state-owned residential properties;

e) Stamp duty;

g) Revenue from lottery activities;

h) Recovery of local budget capital invested in economic organizations; dividends distributed in cash, profits distributed at joint-stock companies, limited liability companies with state capital participation where the provincial people's committee is the state representative owner; revenue from remaining post-tax profits remitted to the national treasury at state-owned enterprises holding 100% equity by the provincial people's committee as the state representative owner in accordance with the law on managing and investing state capital in enterprises;

i) Revenue from local financial reserves;

k) Revenue transferred to the national budget from the exploitation, processing of public assets managed by local agencies according to the law on managing and using public assets;

l) Non-reimbursable aid from international organizations, other organizations, foreign individuals directly provided to the local government;

m) Fees collected for services performed by local state agencies. Fees collected for public service activities conducted by public institutions and organizations under local management are submitted to the national treasury in accordance with relevant laws as directed by competent authorities;

n) Fees collected by local state agencies;

o) Revenue from granting rights to exploit minerals, water resources where local competent authorities issue permits;

p) Fines and other penalties collected for administrative violations according to the law by local state agencies;

q) Revenue from public utility land funds and other income from public assets;

r) Funds raised through voluntary contributions in cash from organizations, individuals as provided by law for entities managed by the local government;

s) Surplus revenue of the local budget;

t) Transfer of resources from the previous year's local budget to the current year;

u) Other revenues as provided by law (including land protection and development fees; compensation payments to the state for damage caused in managing and using land; revenue from rural budgets remitted to higher levels).

2. Revenues allocated between the central and local budgets according to the percentage ratio specified in paragraph 2 of Article 3 of this Circular.

3. Supplementary budgetary balance, targeted supplementation from the central budget.

Article 6. Expenditure of the Local Budget

1. Developmental Expenditure:

a) Investment in programs, projects, tasks, and other public investment objects managed by the local authority in accordance with the Public Investment Law; investment in construction projects for infrastructure on the local territory that fall under the expenditure responsibilities of the higher-level budget; support to other localities for constructing key projects, regional, national, or international linkages with widespread impact, creating economic and social development momentum, and other important tasks that must be within the budgetary balance capacity of their own level without affecting the implementation of their own budgetary responsibilities;

b) Investment and capital support to enterprises providing essential public services such as those contracted by the State; local economic organizations; local financial institutions; state-owned enterprise investment in local enterprises in accordance with legal provisions;

c) Compensation for interest rate differences, management fees, and entrusted loans through policy banks to implement socio-economic development policies at the local level;

d) Other developmental expenditure items as provided by law.

2. Regular Expenditure of Local Authorities and Units in Areas Delegated Directly:

a) Educational, training, and vocational education services, including early childhood, primary, secondary, and higher education; vocational education, technical and vocational training at the secondary, tertiary, and university levels, and other forms of training;

b) Scientific research, technology, innovation, and digital transformation in accordance with legal provisions on science, technology, innovation, and digital transformation;

c) National defense, security, public order, and social safety tasks managed by the local authority, as well as support for implementing certain expenditure tasks of the central budget according to government regulations and implementation guidelines;

d) Health, population, and family services, including preventive health activities, medical treatment; costs for health insurance contributions or subsidies for state-funded individuals according to the Health Insurance Law; food safety; population and family planning; other health-related activities;

d) Cultural information services, including preservation, museums, libraries, restoration of historical sites, historical archives, creative literary and artistic exhibitions, and other cultural and informational activities;

e) Radio and television broadcasting services;

g) Physical education and sports, including athlete training, coaching, and competitions at the provincial level; local and provincial-level competitions; management of sports facilities and other physical education activities;

h) Environmental protection services, including environmental investigation, prevention, and control of pollution; remediation of environmental incidents; climate change response; ensuring clean water and environmental sanitation; waste collection, transportation, and disposal of domestic and industrial wastewater, as well as other environmental protection activities;

i) Economic activities:

Transportation services, including management, maintenance, repair, safety assurance for road and inland waterway transport, and other transportation activities;

Agricultural, forestry, fisheries, aquaculture, irrigation, and rural development services, including agricultural, forestry, fishery, and irrigation development; new rural construction and other rural development activities;

Natural resource management services, including land and natural resources investigation and management; surveying and mapping, administrative boundary demarcation; cadastral records establishment and maintenance, as well as other natural resource management activities;

Planning; investment promotion, trade, tourism;

Urban construction services, including maintenance, renovation of street lighting systems, sidewalks, water supply, drainage systems, parks, and other urban construction activities;

Other economic activities, including search and rescue operations, occupational safety and health;

k) Activities of local state management agencies, political organizations, and Vietnam Fatherland Front (VFF) committees at all levels, as well as VFF-affiliated social organizations.

Support to social organizations in performing tasks assigned by the State according to legal provisions, including ensuring salaries, other policies, and operational costs linked to authorized staffing; implementation of tasks assigned by competent state authorities;

l) Social security expenditure, including social welfare institutions, famine relief, prevention of social vices, support for voluntary health insurance contributions, and other social safety net policies; implementation of social safety net policies for individuals managed by the local authority according to legal provisions;

m) Other regular expenditure items as provided by law, including payment of higher-level budget contributions.

3. Interest payments, fees, and other expenses arising from local government borrowings in accordance with the National Budget Law.

4. Supplemental financial reserve fund expenditures.

5. Aid according to Government regulations.

6. Loans according to Government regulations.

7. Transfer of budget resources to the next fiscal year.

8. Supplementary balancing and targeted supplementation for local budgets.

9. Support for implementing certain tasks specified in points a, b, and c of paragraph 5 of Article 9 of the National Budget Law.

Article 7. Principles of Decentralization of Revenue Sources and Expenditure Responsibilities Between Levels of Local Government Budgets

1. The decentralization of revenue sources and expenditure responsibilities between the provincial budget and the district budget shall be carried out in accordance with the provisions of Article 9 and Article 41 of the Law on State Budget.

2. The district budget is allocated revenue sources to ensure active implementation of assigned expenditure tasks; encouraging enhanced management of revenue collection, preventing revenue loss. Expenditure responsibilities are linked to the role of which level of government authority manages them, thus decentralizing such responsibilities to the relevant budget levels.

3. Ensuring that the percentage (%) allocation of revenue sources between the provincial and district budgets is equivalent to the percentage (%) distribution of local-level revenues (including those fully enjoyed by local governments and those shared between central and local budgets).

Article 8. Determination of Percentage Allocation of Shared Revenues Between Levels of Budgets

1. Determining the percentage allocation of revenues between the central budget and local budgets:

a) For revenues specified in points (d), (e), and (g) of paragraph 2 of this Circular, the distribution ratio is implemented according to the provisions of points (d), (e), and (g) of paragraph 2 of Article 36 of the Law on State Budget and the decision of the Standing Committee of the National Assembly;

b) For revenues specified in points (a), (b), (c), and (d) of paragraph 2 of this Circular, the Ministry of Finance shall develop a specific distribution ratio for each revenue between the central budget and local budgets, ensuring the dominant role of the central budget, with stable ratios to facilitate local budget management. This proposal is submitted to the Government for submission to the National Assembly for examination and decision in accordance with paragraph 3 of Article 36 of the Law on State Budget;

c) In cases of significant changes in revenue or expenditure within the state budget, or large discrepancies in revenues or expenditures between different localities, adjustments are necessary. The Ministry of Finance shall propose to the Government to rework the distribution ratio for revenues between the central and local budgets, which is then submitted to the National Assembly for examination and decision according to paragraph 3 of Article 36 of the Law on State Budget.

2. Determining the percentage allocation of revenues between the provincial budget and district budget:

a) Revenues shared between the provincial and district budgets include: Tax, fee, and other revenue sources fully enjoyed by local governments as per paragraph 1 of Article 5 of this Circular, and the portion of local government revenue from shared revenues between central and local budgets according to paragraph 2 of Article 3 of this Circular;

b) The People's Committee at the provincial level shall submit a decision on revenue allocation and percentage (%) distribution ratios for revenues between the provincial budget and each district to the same-level People's Council. These decisions may be made for individual revenues, ensuring the dominant role of the provincial budget, with stable ratios to facilitate district budget management;

c) In cases where the central government decides to adjust the distribution ratio of revenues between the central and local budgets or there are significant changes in local budget revenue or expenditure, or large discrepancies in revenues or expenditures between different levels (provincial and district), or among districts, adjustments must be made. The People's Committee at the provincial level shall propose to the same-level People's Council for adjustment of the percentage (%) distribution ratios between the provincial and district budgets.

Article 9. Determination of Supplementary Budget Allocation from Higher-Level Budget to Lower-Level Budget

1. The determination of balanced supplementary budget allocation from higher-level budget to lower-level budget shall be carried out in accordance with the provisions of Article 42 of the State Budget Law:

a) For the balanced supplementary budget allocation from the central budget to each local budget, it is determined based on the difference between expenditure and revenue of the local budget, including: revenue from local budget revenues that are fully enjoyed (excluding fees and levies outside the list specified in Article 31, Point e, Clause 9 of the State Budget Law; revenue from lottery activities) and revenue from the central budget that is proportionally shared with the local budget according to a percentage (%) (excluding land use fee revenue);

b) For the balanced supplementary budget allocation from provincial budget to commune budget, it is determined based on the difference between expenditure and revenue of the commune budget (excluding revenues decided by the People's Council of the province that are not used for determining the balanced supplementary budget allocation for the commune budget).

2. The determination of targeted supplementary budget allocation from higher-level budget to lower-level budget shall be carried out in accordance with the provisions of Article 43 of the State Budget Law.

The utilization of targeted supplementary funds and expenses must strictly adhere to the specified targets. In case a lower-level budget uses such funds or expenses improperly or fails to use them entirely, it must return them to the higher-level budget. The latest deadline for returning unused funds is 30 days from the date when the unit using the budget or the competent authority determines that the targeted supplementary funds or expenses have been used improperly or not fully utilized.

For bonus rewards from the provincial budget and targeted supplementary budget allocation from the central budget to local budgets based on increased central budget revenues through special financial-budget mechanisms, localities shall utilize such funds in accordance with Point c, Clause 3 of Article 61 of the State Budget Law, the Capital City Law, resolutions of the National Assembly on special financial-budget mechanisms, and Point c, Clause 5 of Circular No. 73/2026/NĐ-CP of the Government.

 

Chapter III

STATE BUDGET YEARLY BUDGET PROPOSAL PREPARATION

 

Article 10. Format for Preparing State Budget Proposals at Revenue Collection Agencies

1. The preparation of state budget revenue proposals at revenue collection agencies shall be carried out in accordance with the provisions of the State Budget Law and Clause 12 of Circular No. 73/2026/NĐ-CP of the Government.

2. The provincial tax authority, city or province-level tax authority, prepares its revenue proposal according to forms numbered from 01 to 03; the customs authority in a region prepares its revenue proposal according to form number 04 attached as Appendix I to this Circular.

3. Agencies and units tasked with collecting fees, levies, and other revenues prepare separate proposals for each type of fee, levy, and other income, detailing total receipts, amounts remitted to the budget, and retained fees in accordance with legal provisions, sending such proposals directly to their higher-level budget proposal unit for consolidation; if the higher-level budget proposal unit is not a first-tier budget proposal unit, it consolidates these within its overall revenue and expenditure budget proposal and forwards them to the corresponding tax authority and finance department at the same level according to form number 6 attached as Appendix I to this Circular.

Article 11. Budget Form for State Budget at Budget Units and Ministry of Program and Target National Programs

1. The preparation of the state budget at budget units shall be carried out in accordance with the provisions of the Law on the State Budget and Clause 13 of Decree No. 73/2026/NĐ-CP of the Government.

2. State organs, entities entrusted with managing infrastructure assets, entities delegated to operate, maintain, and manage infrastructure assets, entities tasked with performing duties, budgetary entities, and budget units shall prepare state budget revenue and expenditure budgets according to forms numbered from 05 to 26 in Appendix I attached to this Circular.

3. Central ministries and central-level agencies, as well as local organs and entities entrusted with managing non-budgetary financial funds, shall prepare the next year's revenue and expenditure plans for the funds under their management in accordance with the provisions of the Law on the State Budget, relevant legal provisions, and according to form number 17 in Appendix I attached to this Circular. They shall send these reports along with their own state budget revenue forecast reports (including detailed explanations of the beginning-of-year balance; revenues from the state budget for the year, from fundraising, voluntary contributions, etc.; expenditures on tasks; changes in capital and operational funds) to the same-level financial organ.

For the preparation of financial revenue and expenditure plans of social insurance funds, health insurance funds, unemployment insurance funds, such preparations shall be carried out in accordance with the provisions of laws on social insurance, health insurance, and unemployment insurance. These reports should be sent to the Ministry of Finance according to forms numbered from 18 to 21 in Appendix I attached to this Circular, while simultaneously sending electronic data reports (excluding contents falling under the national secrecy protection list as per regulations) into the National Financial Data Platform (the data must be signed electronically in accordance with the Electronic Transactions Law of 2023 and relevant legal provisions).

4. Level-I budget units at the central level shall submit their revenue forecast reports to the Ministry of Finance, the State Audit Office, the Ministry of Science and Technology, and the ministries responsible for national programs before July 10th each year in accordance with Clause 3 of Article 15 of Decree No. 73/2026/NĐ-CP of the Government; they shall also send electronic data reports (excluding contents falling under the national secrecy protection list as per regulations) into the National Financial Data Platform (the data must be signed electronically in accordance with the Electronic Transactions Law of 2023 and relevant legal provisions).

Level-I budget units at the central level shall specify the time for budget units, non-budgetary financial funds under their management to submit their revenue forecast reports and next year's financial revenue and expenditure plans.

5. Ministries responsible for national programs, based on the approved total funding limits and feasibility of implementation, will guide the objectives and tasks of the program budget year to central ministries, central-level agencies, and people's committees of provinces, cities in preparing the state budget for the next year (details of investment development expenditures; regular expenditures by task, project, and field) according to form number 10.1 in Appendix I attached to this Circular, and send these reports to the Ministry of Finance, State Audit Office, and ministries responsible for national programs before July 10th each year.

The ministry responsible for national programs will compile and prepare detailed budget allocation plans for the next year's state budget implementation of the program (details of investment development expenditures; regular expenditures by task, project, and field) for each central ministry, central-level agency, and province, city according to form number 10.2 in Appendix I attached to this Circular, and send these reports to the Ministry of Finance before August 10th each year, while simultaneously sending electronic data reports (excluding contents falling under the national secrecy protection list as per regulations) into the National Financial Data Platform (the data must be signed electronically in accordance with the Electronic Transactions Law of 2023 and relevant legal provisions).

Article 12. Templates for preparing state budget estimates, central government budget allocation schemes and local government budget estimates, local government budget allocation schemes

1. The Ministry of Finance shall compile and prepare the state budget estimate and central government budget allocation scheme to be submitted to an authorized body for decision in accordance with the provisions of the State Budget Law, as provided at points a, b of clause 1, point a of clause 5, and clauses 7, 8 of Article 15 of Decree No. 73/2026/NĐ-CP of the Government, and according to the templates prescribed in the Regulations of the Standing Committee of the National Assembly on preparing, reviewing, deciding state budget estimates, central government budget allocation schemes, and approving final accounts.

2. Based on principles, criteria, and allocation standards for state budget expenditures issued by the Standing Committee of the National Assembly, the People's Committees at provincial level shall submit to the same-level People's Council decisions on principles, criteria, and allocation standards for local government expenditures as a basis for relevant agencies and units under their jurisdiction and the People's Committee at the commune level to prepare expenditure estimates from the state budget, direct the Department of Finance to take the lead in coordinating with relevant agencies to prepare revenue estimates from the state budget within the province, and revenue and expenditure estimates from the local government.

a) Annually, based on principles, criteria, and allocation standards for state budget expenditures issued by the Standing Committee of the National Assembly, the percentage (%) distribution ratio between central and local government revenues, the Department of Finance shall take the lead in coordinating with relevant agencies to prepare revenue estimates from the state budget within the province, local government revenue estimates, local government expenditure estimates, determine supplementary allocations from the central government budget to the local government budget, projected local government deficits, sources for repaying principal debts, total borrowing amount including repayment of principal and borrowing to offset deficits at the provincial level (if applicable) in accordance with regulations. The Department shall report these estimates using templates numbered 27 to 34 in Appendix I attached to this Circular as required by clause 3 of Article this.

b) For preparing deficit budget and local government borrowing, repayment plans, including: Local government deficit estimate; total borrowing amount for the year (including borrowing to offset deficits and borrowing for repaying principal), detailed according to sources of borrowing (including borrowing from local government bond issuance, borrowing from central government funds allocated for local borrowing, other domestic sources), borrowing costs (including interest rates, fees, and related expenses); tasks for repaying maturing debts in the budget year (including repayment of principal, interest, fees, and related expenses); projected sources for debt repayment; balanced state budget at the provincial level for the current fiscal year, estimated fiscal year, and ability to repay debts in subsequent years; local government borrowing balance as of December 31st of the previous year and estimated not exceeding the borrowing limit set out in point 6 of Article 7 of the State Budget Law and point 6 of Article 3 of Decree No. 73/2026/NĐ-CP of the Government; documents explaining the borrowing estimates.

c) Investment projects requesting use of borrowed funds must be included in the medium-term investment plan decided by the People's Council at the provincial level (for years within the medium-term investment plan) or are projected to be included in the medium-term investment plan for submission to an authorized body for decision (for the first year of the medium-term investment plan), and comply with the prescribed investment procedures.

3. The People's Committee at the provincial level shall report to the Standing Committee of the same-level People's Council for review and comments on the local government budget estimates. After receiving comments from the Standing Committee of the Provincial People’s Council, the People's Committee at the provincial level shall send the local government budget estimate reports to the Ministry of Finance, National Audit Office, Ministry of Science and Technology (for science, technology, innovation, and digital transformation expenditure budgets), and the Ministry in charge of national programs (for national program expenditure budgets) by July 10th each year as per regulations; simultaneously sending electronic data reports (except for contents falling under state secrets protection categories according to regulations) into the National Financial Data Platform (data must be signed electronically in accordance with the Electronic Transactions Law of 2023 and relevant legal documents).

4. Based on provisions of the State Budget Law and Decree No. 73/2026/NĐ-CP of the Government, the People's Committee at the provincial level shall specify specific timelines for preparing and submitting local government budget estimates from agencies and units under their jurisdiction and the People’s Committee at the commune level, as well as reporting financial plans for the next fiscal year of state financial funds outside the budget (for agencies and units managing such funds) in accordance with requirements, content, and timeline for preparing local government budget estimates.

 

Chapter IV

APPROVAL OF THE STATE BUDGET

 

Article 13. Format of Budget Allocation and Explanation Report for Budget Units

1. The allocation and assignment of the state budget shall be carried out in accordance with the provisions of the Law on State Budget, Clause 19 of Decree No. 73/2026/NĐ-CP of the Government.

2. The first-level budget units at the central level shall assign the state budget to the units specified in Clause 1, Article 19 of Decree No. 73/2026/NĐ-CP of the Government according to Form A in Appendix II and other forms numbered 35 and 36 in Appendix I attached to this Circular, while simultaneously sending such documents for inspection by the Ministry of Finance (accompanying reports explaining the basis for allocation and assignment as per the aforementioned forms from numbers 37 to 46 in Appendix I attached to this Circular; summary tables of programs, projects, plans, initiatives, tasks, and budgetary funds approved by competent authorities, along with any other documents approving adjustments or supplements (if there are any such adjustments or supplements) compared to when the budget was prepared), sending them to the State Treasury and the State Treasury in the area where the budget-using units conduct transactions (sending detailed versions for each budget-using unit).

In cases where requirements of management necessitate, vertical administrative agencies may organize for subordinate budget units directly assigned to allocate and assign budgets to their subordinates. The first-level central budget units shall consolidate the results of such allocations and send them to the Ministry of Finance while assuming responsibility for the state budget assignments within their scope of management.

3. First-level local budget units shall assign the state budget to subordinate local budget units according to Form B, Form C in Appendix II and other forms numbered 47 and 48 in Appendix I attached to this Circular, while simultaneously sending such documents for inspection by financial agencies, sending them to the State Treasury at their level and the State Treasury where the budget-using units conduct transactions (sending detailed versions for each budget-using unit).

The Department of Finance shall submit regulations on reporting documents explaining the basis for allocation and assignment of state budgets from first-level budget units to financial agencies to facilitate inspection work by financial agencies regarding allocations and assignments at various levels in localities.

Article 14. Organization of State Budget Collection

1. The organization of state budget collection shall be carried out in accordance with the provisions of the Law on State Budget and Clause 20 of Decree No. 73/2026/NĐ-CP of the Government.

2. Revenue from the state budget denominated in foreign currency shall be recorded in the state budget's foreign exchange fund, while revenue in Vietnamese Dong shall be recorded according to the conversion rate specified by the Ministry of Finance.

Revenue from the state budget denominated in foreign currency generated at local levels must be concentrated into the State Treasury as per regulations of the Ministry of Finance. Local-level budgets are not allowed to establish foreign exchange funds.

Article 15. Organization of State Budget Expenditure

1. The organization of state budget expenditure shall be carried out in accordance with the provisions of the Law on State Budget, the Law on Public Investment, Clause 21 of Decree No. 73/2026/NĐ-CP of the Government and Decree No. 254/2025/NĐ-CP dated September 26, 2025, of the Government concerning management, settlement, and final accounts for projects using public investment funds.

In cases where budget units fail to comply fully or timely with reporting, settlement, financial reports, and other reports as per regulations, the financial agency may request the State Treasury to temporarily suspend expenditure according to Clause 4 of Article 21 of Decree No. 73/2026/NĐ-CP of the Government, except for payments related to salaries, allowances, social benefits, scholarships, and certain other essential expenditures necessary to maintain government operations (excluding purchases of equipment or repairs); supplementary budget allocations to lower-level budgets; expenditure on transitional projects under national programs and major national projects; and expenditure on important, urgent projects to address natural disasters, emergencies, and epidemics.

2. The procedures, formalities, accounting records for expenditures from the state budget through advance allocation at the State Treasury shall be carried out in accordance with the provisions of Decree No. 347/2025/NĐ-CP dated December 29, 2025, of the Government concerning administrative procedures under the domain of the State Treasury, Decree No. 254/2025/NĐ-CP dated September 26, 2025, of the Government concerning management, settlement, and final accounts for projects using public investment funds, and the Circulars issued by the Ministry of Finance.

The deadline for expenditure and advance allocation for tasks allocated in the annual state budget shall be no later than December 31. Units using the state budget (including project owners) must submit application forms and supporting documents for expenditure from the state budget or advance allocations to the State Treasury where transactions are conducted by no later than December 30. For advance allocations of public investment funds to implement compensation, resettlement tasks, such submission shall be in accordance with Clause 1 of Article 12 of Decree No. 254/2025/NĐ-CP dated September 26, 2025, of the Government concerning management, settlement, and final accounts for projects using public investment funds.

Advance allocations must be settled promptly upon meeting state budget expenditure conditions as per regulations. During the reconciliation period, if advance allocations meet state budget expenditure conditions and tasks assigned in the state budget have been completed from December 31 onwards, then the deadline for state budget expenditure (for tasks completed from December 31 onwards) and advance allocation settlement shall be until the end of the reconciliation period and will be accounted for and settled into the budget year to which the budget was allocated. Units using the state budget (including project owners) must submit application forms and supporting documents for state budget expenditures, including settlements of advance allocations, in accordance with prescribed procedures to the State Treasury where transactions are conducted no later than two working days before the end of the reconciliation period to ensure completion of state budget expenditure accounting during the reconciliation period.

At the conclusion of the fiscal year, any remaining budget allocation and advance allocation balances shall be transferred according to the provisions in Article 19 of this Circular.

3. Supplementary budgetary transfers from higher-level budgets to lower-level budgets:

a) Balanced supplementary budgetary transfers from the central budget to the local budget: The Department of Finance shall withdraw the budget estimate from the State Treasury, with the maximum monthly withdrawal generally not exceeding one-twelfth (1/12) of the total annual balanced supplementary budget; for months in the first quarter, based on the requirements of the local budget's expenditure tasks, the withdrawal may be higher, but a single month’s withdrawal shall not exceed 12% of the annual budget estimate and ensure that the total withdrawal for the first quarter does not exceed 30% of the annual budget estimate. In special cases where it is necessary to accelerate the withdrawal schedule, the People's Committee at the provincial level may issue a document requesting the Ministry of Finance to examine and decide.

Based on the revenue potential and requirements for expenditure tasks of the local budget, the People’s Committee at the provincial level shall specify the monthly withdrawal limit for supplementary balanced budgetary transfers to the local budget in accordance with the actual conditions of the locality;

b) Targeted supplementary budgetary transfers from the central budget to the local budget: Based on the regulations, schedule, volume of implementation of each program, project, and task, as well as the stipulated advance payment, the Department of Finance shall withdraw the budget estimate from the State Treasury. The maximum withdrawal amount is equal to the budget allocation for each program, project, and task.

In case of withdrawal but use that does not conform to the target or unused funds, they must be returned to the central budget in accordance with the provisions of paragraph 2 of this Circular’s Article 9. For targeted supplementary transfers from provincial budgets to local budgets, the People's Committee at the provincial level shall specify the withdrawal procedures for the local budget consistent with the actual conditions in the locality.

c) Periodically, no later than the 10th day of the following month, the State Treasury shall compile and report to the same-level financial agency on the implementation of supplementary balanced and targeted budgetary transfers from higher-level budgets to lower-level budgets for the previous month.

In case of discovering that a financial agency has withdrawn supplementary balanced or targeted budgetary transfers from higher-level budgets to lower-level budgets in violation of regulations, the State Treasury shall issue a document informing the financial agency and simultaneously suspend the withdrawal of supplementary balanced or targeted budgetary transfers from higher-level budgets to lower-level budgets.

4. Budget disbursements through payment orders:

a) Tasks for implementing payments through payment orders include:

- Payments in accordance with Government regulations for loans;

- Transfers of funds to the Vietnam Social Insurance Agency for paying pensions, social insurance benefits according to legal provisions; funds for contributions and subsidies for health insurance for eligible individuals according to legal provisions on health insurance; funds for supporting unemployment insurance funds according to legal provisions on unemployment insurance;

- Capital contribution and payment of annual fees to international financial institutions (excluding amounts already allocated in the budget of Ministries, agencies at the same level as ministries, agencies under the Government, central-level agencies);

- Provision of capital for operations and support for state-owned economic and financial organizations according to legal provisions;

- Payment of subsidies and provision of orders and assignments to non-governmental enterprises, economic and social organizations not frequently related to the budget;

- Payments to national science and technology development funds, national innovation fund, and science and technology development funds of Ministries, agencies at the same level as ministries, central-level agencies, provincial people's committees for funding, placing orders, and implementing scientific, technological, and innovative tasks according to Government regulations; supporting interest rates on loans, supporting implementation of scientific, technological, and innovative activities according to Government regulations;

- Payments for the South China Sea - Islands Program in defense and security areas (for portions allocated to Ministries, agencies at the same level as ministries, central-level agencies outside the Ministry of Public Security, Ministry of National Defense);

- Implementation of special tasks and other expenditure tasks approved by the Government or decisions of the Prime Minister;

- Payments for ensuring operations related to the Communist Party of Vietnam according to Government regulations;

- Repayment of principal, interest, fees, and other expenses from government debt (excluding payments for repayment of principal, interest, issuance fees, swaps, repurchase, and bond repayments);

- Emergency aid from the State, Government to foreign countries;

- Support for other localities and support for higher-level agencies and units according to points a, b, and c in paragraph 5 of Article 9 of the Law on State Budget;

- Supplementary financial reserves;

b) Procedure for payment through payment orders:

- Based on the budget estimate allocated, the expenditure request documents from the using agency, the financial agency shall check the expenditure request documents and compare them with the allocated budget within five working days from the date of receipt of the expenditure request documents from the agency. Within one working day after receiving the payment order from the financial agency, the State Treasury shall verify the validity of the payment order based on its content, issue a withdrawal from the budget, transfer funds to an account or make cash payments to beneficiaries. In case the payment order is invalid, the State Treasury must inform the financial agency within one working day after receiving the payment order for processing.

- Based on the budget allocation assigned, the expenditure application documents submitted by the budget-utilizing entity, the financial agency shall examine the expenditure application documents, compare them with the allocated budget for the entity within five working days from the date of receipt of the expenditure application documents. The financial agency shall issue a payment order to the State Treasury;

- Within one working day from the date of receiving the payment order from the financial agency, the State Treasury shall verify the validity of the payment order based on its content and make budgetary disbursements, transfer funds into the recipient's account or pay in cash. In case the payment order is invalid, the State Treasury must notify the financial agency within one working day from the date of receiving the payment order to handle the matter.

5. For allowances subject to accounting according to the accrual basis:

a) Based on the budget revenue and expenditure forecast assigned and the implementation schedule of tasks, the first-level budget units shall submit their documents to the corresponding financial agency by no later than January 25th of the following year; the financial agency shall complete the procedures for recording revenue and expenditure in the budget and send them to the State Treasury by no later than January 30th of the following year. The amount recorded as expenditure in the budget is the actual expenditure according to the prescribed system, and the amount recorded as revenue must correspond to the amount recorded as expenditure. Any remaining revenue not yet recorded in the budget shall continue to be monitored for recording into the budget when the unit has actually expended (except where otherwise provided by regulations or requiring immediate payment into the budget).

b) For borrowed funds and foreign aid directly allocated to units using budgetary funds, the procedures for recording revenue and expenditure in the budget must be carried out according to the prescribed system; the relevant agencies and units shall submit their documents to the State Treasury by no later than January 30th of the following year. In cases where additional allocations are made to lower-level budgets, the procedures for recording revenue and expenditure must be completed and sent to the State Treasury by no later than January 20th of the following year for central budget, and by no later than January 25th of the following year for provincial budget.

c) The recording of revenues and expenditures in the budget shall be settled with the budget of the same fiscal year.

Article 16. Management and Accounting of Budget Borrowings

1. Budget borrowings are implemented within the scope of the forecast approved by the competent authority and managed, accounted for, and recorded on the corresponding level of the budget account.

In cases where the local budget forecast includes domestic loans and borrowing from government funds to be lent again, during implementation, additional disbursements may be made from government funds lent to the locality to be lent again, but this must be adjusted by reducing the amount of domestic borrowings to ensure that the total borrowing does not exceed the assigned forecast; in cases where there are no domestic borrowings or existing domestic borrowings result in a total borrowing exceeding the assigned forecast, the local authority shall report to the Ministry of Finance for reporting to the Government for decision-making according to the provisions at paragraph 5, Article 3 of Decree No. 73/2026/NĐ-CP of the Government.

2. Borrowings in foreign currency are accounted for and recorded in Vietnamese Dong based on the exchange rate specified by the Ministry of Finance. Periodically at the beginning of each month, the State Treasury shall adjust the outstanding debt balance in Vietnamese Dong of all levels of budget according to the exchange rate specified by the Ministry of Finance; simultaneously, any increase or decrease (if applicable) due to revaluation of the outstanding debt recorded and monitored separately on a foreign exchange difference account (not included in budget revenue and expenditure) is made to ensure that the budget revenue and expenditure are balanced according to the exchange rate at the time of borrowing. At the end of the fiscal year, the State Treasury shall process any foreign exchange differences for accounting purposes to record budget revenue and expenditure.

The project owner using ODA funds is responsible for determining and applying the exchange rate conversion when requesting the State Treasury where transactions are recorded to debit or credit foreign currency expenditures according to regulations.

3. Accounting and recording of domestic debt issuance, swap, and repurchase into the national budget:

a) Borrowings through the issuance of treasury bonds, treasury notes, and national construction bonds shall be accounted for at their nominal value;

b) In cases where there is a difference between the sale price of treasury bonds, treasury notes, and national construction bonds and their nominal value, or between the original face value of the bond being repurchased and its purchase price, the difference shall be recorded on a separate account; at the end of the year, based on the balance in this separate account, if the difference is positive, it will reduce the budget's debt repayment for interest, and if negative, it will increase the budget's debt repayment;

c) For differences in face value between bonds being swapped and those received in exchange, no accounting entry shall be made to the national budget revenue or expenditure; a positive difference will reduce the budget's outstanding loan balance, while a negative difference will increase the budget's outstanding loan balance immediately after the bond swap is completed.

Article 17. Repayment of State Budget Debts

1. Repayment of state budget debts shall be carried out in accordance with the provisions set forth in Clause 2 and Clause 3 of Article 4 of Decree No. 73/2026/NĐ-CP of the Government.

In case actual repayment needs exceed the total budgeted amount for debt repayment, the competent authority shall compile and report to the competent authority for examination and decision-making.

2. The procedure for disbursement and accounting for central government budget debt repayment:

a) Repayment of domestic government bond debts, based on the budget and the obligation to repay maturing debts, the State Treasury shall effect payment from the central government budget funds while reducing the outstanding debt (for principal payments) and recording central government expenditure (for interest, fees, and other costs arising from the issuance, exchange, or repayment of government bonds) in accordance with regulations;

b) Repayment of other domestic debts, based on the budget and the obligation to repay maturing debts, the Ministry of Finance shall issue a payment order to the State Treasury for disbursement from central government budget funds while reducing the outstanding debt (for principal payments) and recording central government expenditure (for interest, fees, and other costs arising from the loan) in accordance with regulations;

c) Repayment of foreign debts, seven working days before the due date (except where waiting for creditor notification to determine the amount to be paid), based on the budget and the obligation to repay maturing debts, the Ministry of Finance shall issue a payment order along with the repayment schedule and relevant documents (if any) to the State Treasury for disbursement from central government budget funds while reducing the outstanding debt (for principal payments) and recording central government expenditure (for interest, fees, and other costs arising from the loan) in accordance with regulations.

3. The procedure for disbursement and accounting for local government budget debt repayment: based on the budget and the obligation to repay maturing debts, the Department of Finance shall issue a payment order to the State Treasury for disbursement from local government budget funds while reducing the outstanding debt (for principal payments) and recording local government expenditure (for interest, fees, and other costs arising from the loan) in accordance with regulations.

Article 18. Reporting on Compliance with the State Budget

1. The reporting on compliance with the state budget shall be carried out in accordance with the provisions of the Law on the State Budget and Clause 29 of Decree No. 73/2026/NĐ-CP of the Government.

2. Reporting period and report format:

a) Tax authorities and customs offices at all levels shall, on a monthly basis, report to their respective finance departments about state budget revenue collection for the first 15 days of each month by the 15th day of each month; and before the 22nd day of each month, report on state budget revenue collection for the entire month using Form No. 52 in Appendix I attached to this Circular, and shall also report to other relevant agencies as required by law;

Quarterly, revenue authorities shall prepare a budget estimate for the next quarter, detailing by economic sector, revenue category, tax type, and region, and submit it to their respective finance departments and higher-level revenue authorities before the 22nd day of the last month of the preceding quarter;

b) Daily, the State Treasury shall report to the finance department on the state budget fund balance; state budget revenue collection by economic sector, revenue category, tax type, and region; and state budget disbursements by field, unit, level of government using forms prescribed in the Accounting System for the State Budget and the State Treasury, and simultaneously transmit data on state budget receipts and disbursements to the National Financial Data Platform. The State Treasury shall also report to other relevant agencies as required by law;

c) Level I budgetary units shall, quarterly, report to their respective finance departments about state budget revenue and expenditure (Level I budgetary units at the central level shall use Form No. 53 in Appendix I attached to this Circular, and transmit electronic data reports (except for content falling under the national security category as specified) to the National Financial Data Platform (data must be signed according to the provisions of the Electronic Transactions Act 2023 and relevant laws); Level I budgetary units at the local level shall report in accordance with forms prescribed herein); they shall also report to other relevant agencies as required by law. The latest submission date is the tenth day of the first month following the quarter;

d) People's Committees at all levels shall, quarterly, report to the Ministry of Finance on state budget revenue collection within their jurisdictions and local government revenue and expenditure using Forms No. 54 to 56.1, 56.2 in Appendix I attached to this Circular, and transmit electronic data reports (except for content falling under the national security category as specified) to the National Financial Data Platform (data must be signed according to the provisions of the Electronic Transactions Act 2023 and relevant laws). The latest submission date is the tenth day of the first month following the quarter;

d) The Ministry of Finance shall, monthly, report to the Prime Minister, and every six months, report to the Government on state budget revenue and expenditure using Forms No. 49 to 51 in Appendix I attached to this Circular, and transmit electronic data reports (except for content falling under the national security category as specified) to the National Financial Data Platform and the Government System (data must be signed according to the provisions of the Electronic Transactions Act 2023 and relevant laws); they shall also report to other relevant agencies as required by law.

By February 28th each year, the Ministry of Finance shall compile and prepare a plan for the use of any excess revenue over budget and remaining budgeted expenditures from the previous central government budget year, to be submitted to the Government for examination and decision in accordance with Clause 2 of Article 61 of the Law on the State Budget and Clause 1 of Article 26 of Decree No. 73/2026/NĐ-CP of the Government.

The method for determining the amount of reward exceeding the budget revenue forecast for each locality according to Appendix III attached to this Circular;

e) People's Committee reports to the Standing Committee of the People's Council and the same-level People's Council on the use of the reserve fund at their level, detailing the allocation for items in the budget expenditure forecast that have not been detailedly allocated and the budgetary funds from the higher-level budget supplement with specific targets within the year, adjusting the budget forecast, allocating and using the increased revenue, remaining budget forecast of the local budget, and the implementation status of the local budget according to the provisions at Point b Clause 4 Article 10, Clause 7 Article 32, Clause 3 Article 54, Clause 2 Article 61, and Clause 5 Article 62 of the Law on State Budget and its implementing regulations;

g) People's Committee of the commune reports to the Department of Finance the results of allocating and using the increased revenue compared to the forecast and the remaining budget forecast of the local budget for the previous year within the specified time limit and according to the reporting form prescribed by the provincial People's Committee;

By March 15th each year, the People's Committee at the provincial level reports to the Ministry of Finance the results of allocating and using the increased revenue compared to the forecast and the remaining budget forecast of the local budget for the previous year according to Form No. 56.3 in Appendix I attached to this Circular, while sending electronic data reporting (except contents falling under the state secrets protection list as per regulations) into the National Financial Data Platform (the data must be signed electronically in accordance with the Electronic Transactions Law of 2023 and relevant laws);

h) The Ministry of Finance submits to the Prime Minister, the Government reports to the Standing Committee of the National Assembly and the National Assembly on the use of the central budget reserve fund, detailing the allocation for items in the central budget expenditure forecast that have not been detailedly allocated, adjusting the budget forecast, allocating and using the increased revenue, remaining budget forecast of the central budget, and the status of state budget revenues and expenditures according to the provisions at Point a Clause 4 Article 10, Clause 3 Article 26, Clause 2 Article 54, Clause 2 Article 61, and Clause 8 Article 62 of the Law on State Budget and its implementing regulations;

i) The Ministry of Finance has separate provisions regarding the time limit and format for regular reports by the Treasury to the same-level financial authority on the implementation of state budget revenues and expenditures;

k) The People's Committee at the provincial level prescribes the time limits and formats for reporting as stipulated in Clause 4 Article 62 of the Law on State Budget.

 

Chapter V

STATE BUDGET ACCOUNTING AND DECISION-MAKING

 

Article 19. Processing Accounting Transfer to the Next Year

1. The transfer of state budget funds is carried out in accordance with the provisions of Article 66 of the Law on State Budget and Article 31 of Decree No. 73/2026/NĐ-CP of the Government.

2. The balance of the budget deposit account as of December 31 is processed as follows:

a) The balance of the budget deposit account held by the budgetary unit at the Treasury up to December 31 continues to be settled in accordance with regulations during the final settlement period. If there is still a balance at the end of the final settlement period, it must be returned to the state budget, except where the expenditure task has been transferred to the next year in accordance with Article 31 of Decree No. 73/2026/NĐ-CP of the Government for continued use and accounting, and settlement according to the prescribed procedures for the following year's budget;

b) By February 10th of the following year, the unit using the budget must reconcile the balance of the deposit account with the Treasury where transactions are conducted, in detail by Type, Item, Section, Subsection as per Form No. 30 attached to Decree No. 347/2025/NĐ-CP dated December 29, 2025, on administrative procedures related to the Treasury and must submit for settlement reduction of budget expenditure (if not to be used further) or transfer the deposit balance and account it as a source transferred to the next year (if to be transferred to the next year). The unit using state budget funds shall bear responsibility for the contents declared in the aforementioned form, serving as the basis for the Treasury to account for the transfer of balances to the next year;

c) Based on the reconciliation results, the Treasury where transactions are conducted processes accounting reduction of expenditure, transfers the deposit balance, and transfers the remaining budget forecast from the previous year to the next year's budget (corresponding to the deposit balance transferred to the next year);

d) The Treasury compiles a report on the balances of the budget deposit accounts that have been transferred to the next year for the first-level budgetary units, detailing by each unit using state budget funds and the reporting indicators specified in Form No. 57 in Appendix I attached to this Circular, and sends it to the same-level financial authority no later than February 20th of the following year for consolidation;

3. The remaining budget forecast allocated to units, projects, or works up to January 31st of the next year that have not been used or partially used (referred to as the remaining forecast) is canceled, except where transferred to the next year's budget in accordance with Article 31 of Decree No. 73/2026/NĐ-CP of the Government. The transfer of the remaining forecast to the next year for continued use is carried out as follows:

a) By February 10th of the following year, the unit using state budget funds reconciles the remaining forecast with the Treasury where transactions are conducted according to Form No. 31 attached to Decree No. 347/2025/NĐ-CP dated December 29, 2025, on administrative procedures related to the Treasury as a basis for accounting transfer to the next year;

b) Based on the provisions regarding budget transfers (time limits for expenditure, forecast items assigned by competent authorities and conditions for transferring sources of various expenditures), the unit using state budget funds requests the Treasury to effect the transfer; the Treasury where transactions are conducted reconciles and confirms the used and unused forecast amounts of the unit and implements the transfer of the remaining budget forecast from the previous year to the next year in accordance with regulations;

c) The Treasury prepares a report on the balances of the remaining budget forecasts transferred to the next year for the first-level budgetary units, detailing by each unit using state budget funds and the reporting indicators specified in Form No. 58 in Appendix I attached to this Circular, and sends it to the same-level financial authority no later than February 20th of the following year for consolidation.

4. Advance payments in the budget according to the system as of January 31st of the following year that have not completed the payment procedures (referred to as residual advance payments) shall be remitted to the state budget, except for cases where transfer to the state budget of the following year is permitted under Article 31 of Decree No. 73/2026/NĐ-CP of the Government. The process of transferring residual advance payments to the state budget of the following year or remitting them to the state budget shall be carried out as follows:

a) By no later than February 10th of the following year, the budget user entity (including the project owner) shall reconcile the residual advance payment with the National Treasury at the place of transaction according to Form No. 31 attached to Decree No. 347/2025/NĐ-CP dated December 29, 2025, of the Government on administrative procedures in the field of National Treasury;

b) Based on the provisions regarding fund transfer (the period for which funds can be expended, content of budget allocation by competent authorities, and conditions for transferring funds), the budget user entity shall request the National Treasury to effect the transfer; the National Treasury at the place of transaction shall reconcile, confirm the residual advance payment that has not been settled, and transfer the residual budget allocation from the previous year (corresponding to the residual advance payment transferred) to the budget allocation for the following year in accordance with regulations.

The National Treasury shall prepare a detailed report on the residual advance payments transferred to the state budget of the following year for each first-level budget entity and submit it to the same level financial agency for consolidation;

c) Any remaining residual advance payment that is not transferred to the following year, the budget user entity shall remit to the state treasury by no later than February 15th of the following year in accordance with Decree No. 73/2026/NĐ-CP of the Government. If not submitted within the aforementioned period, the National Treasury at the place of transaction shall recover it by transferring the residual advance payment to the next year's advance payment within the scope of the budget allocation for the following year that has the same content as the amount to be recovered. In case the budget allocation for the following year is not provided or lower than the amount to be recovered, the National Treasury shall notify the same level financial agency for handling.

Any advance payments due for recovery (including those already disbursed from the state budget) that have not been recovered shall be accounted for in a provisional account for tracking; upon recovery, it will be accounted for as a reduction of the provisional payment without being recorded as revenue to the state treasury;

d) The National Treasury shall prepare a report on the residual advance payments transferred to the state budget of the following year for each first-level budget entity, detailing by each budget user entity and according to indicators reported in Form 58 Appendix I attached to this Circular, and submit it to the same level financial agency no later than February 20th of the following year for consolidation.

5. Based on the tasks and total amount of state budget funds transferred to the state budget of the following year as per regulations, the financial agencies (including those at the local level) shall issue a document to the National Treasury at the place of transaction requesting it to account for the transfer of budget funds from the previous year to the next year, and to collect state budget revenues in the next year from the transferred budget funds according to regulations.

Article 20. Settlement Report and State Budget Finalization Report Templates

1. The budget entities specified in paragraph 1 of Article 19 of Decree No. 73/2026/NĐ-CP of the Government shall prepare, consolidate, and submit state budget finalization reports according to the prescribed system; simultaneously reporting data according to Forms 68, 71, and 72 attached in Appendix I of this Circular.

Within a period of ten working days from the date of receiving the notification for reviewing the state budget settlement from the directly superior budget entity, the subordinate budget entities and those with allocated budgets shall fully implement the contents of the review notification.

2. The financial agencies outside the state budget that manage the state treasury funds in accordance with paragraph 4 of Article 6 of Decree No. 73/2026/NĐ-CP of the Government and according to Form 72 attached in Appendix I of this Circular.

3. The first-level central budget entities shall submit their state budget finalization reports to the Ministry of Finance in two copies (one copy to be sent to the National Treasury) and to the Audit Office in one copy, while simultaneously submitting electronic data for the report (excluding contents under the national security category as per regulations) into the national financial database platform (the data must be signed according to the provisions of the 2023 Electronic Transactions Act and relevant legal documents). Specifically regarding detailed state budget revenue and expenditure reports according to the National Budget Directory, first-level central budget entities shall submit electronic data in Excel format to the email address: [email protected].

Within a maximum period of fifteen days from the date of receiving complete state budget finalization reports and settlement forms from the first-level central budget entity, the Ministry of Finance is responsible for reviewing and consolidating the state budget finalization. In case any errors are found, the Ministry of Finance shall issue a document requesting the first-level central budget entity to adjust the finalization.

Within seven working days from the date of receiving the document from the Ministry of Finance, the first-level central budget entity must fully implement all adjustment requirements as stated in the document from the Ministry of Finance.

4. The provincial finance departments shall compile and prepare annual state budget finalization reports for their respective regions and local government budgets according to regulations, attaching data forms from Forms 59 to 71 attached in Appendix I of this Circular, submitting them to the provincial people's committee for forwarding to the Ministry of Finance in two copies (one copy to be sent to the National Treasury) and to the Audit Office in one copy; simultaneously submitting electronic data reports (excluding contents under the national security category as per regulations) into the national financial database platform (the data must be signed according to the provisions of the 2023 Electronic Transactions Act and relevant legal documents). Specifically regarding detailed state budget revenue and expenditure reports according to the National Budget Directory, the provincial people's committee shall submit electronic data in Excel format to the email address: [email protected].

5. The deadlines for first-level central budget entities to submit annual state budget finalization reports to the Ministry of Finance and for lower-level people's committees to submit state budget finalization reports to their superior financial agencies are as per the provisions in Article 71 and Article 72 of the State Budget Law and Article 32 of Decree No. 73/2026/NĐ-CP of the Government.

Based on the reporting deadlines for final accounts stipulated in Article 71 and Article 72 of the National Budget Law and Article 32 of Decree No. 73/2026/NĐ-CP of the Government, the central first-level budget unit shall specify the time frame within which budget units, state financial funds outside the budget under its management, shall submit final accounts for budget, financial receipts and disbursements of the fund to ensure the time required for compilation, submission of final accounts for the first-level budget unit.

The People's Committee at the provincial level shall specify the time frame within which first-level budget units of all levels in the locality submit their final accounts to the finance agency to ensure the deadline for compilation, preparation and submission of local government final accounts as stipulated in Article 71 and Article 72 of the National Budget Law and Article 32 of Decree No. 73/2026/NĐ-CP of the Government.

In case the financial agency has not received the final account for the first-level budget unit by the prescribed deadline, the lower level People's Committee may have the authority to temporarily suspend funding in accordance with paragraph 1 of Article 15 of this Circular.

6. Budget units subject to audit and inspection shall promptly and fully implement the conclusions and recommendations of the auditing and inspection agency of the State and report the results of implementation to the higher-level budget unit, while the first-level budget unit shall consolidate such reports for submission to the same level financial agency. The financial agency shall compile the results of implementing the recommendations from the auditing and inspection agency of the State and report to the lower People's Committee for reporting to the directly superior financial agency in accordance with Form 68 attached to this Circular.

7. Within five working days after the People's Council approves the final account, the lower level People's Committee shall send the resolution approving the final account to the higher-level financial agency. In case of changes in the final account approved by the People's Council compared to the budget final account submitted by the lower level People's Committee, the financial agency must submit a supplementary report on the changed parts to the higher-level financial agency.

 

Chapter VI

OTHER FINANCIAL ACTIVITIES OF THE VILLAGE LEVEL

 

Article 21. Scope and Principles of Management

1. Other financial activities arising at the village, commune, special zone level (hereinafter referred to as "village") include:

a) Financial activities of the hamlet or residents' group (hereinafter referred to as "hamlet");

b) Receipts and payments for tasks delegated by other organizations or agencies for collection on their behalf;

c) Other financial activities as provided by law.

2. The People's Committee at the village level shall uniformly manage other financial activities of the village in accordance with prescribed regulations.

3. Based on assigned tasks, specialized agencies at the village level may open deposit accounts at the State Treasury or commercial banks and other credit institutions to assist the People's Committee at the village level in managing funds not within the scope of the village budget.

4. Other financial receipts and payments of the village must be recorded fully, specifically, clearly, and transparently for each type of activity.

Article 22. Financial Activities of the Hamlet

1. Contributions collected directly by the hamlet from the people on a voluntary basis to be used for specific purposes serving the common interests of the hamlet community without being included in the village budget.

2. Collection of contributions shall only be carried out after obtaining the consent and voluntariness of the people regarding the initiative, level of collection, and must report to the People's Committee at the village level. The People's Committee at the village level shall guide the hamlet in maintaining complete records for all receipts and payments and publicly disclose the results of the collection and utilization.

Contributions collected may only be used according to specific tasks agreed upon by the people. Unutilized contributions collected by the hamlet can be reported to the People's Committee at the village level for deposit into the financial agency account managed by a specialized agency under the People's Committee at the village level, opened at the State Treasury or credit institutions in accordance with the law. In case agreed upon by the people of the hamlet, the hamlet may deposit unutilized contributions collected into its own deposit account opened at credit institutions according to the law with the head of the hamlet as the account holder. Any interest earned on such deposits after deducting any payment fees (if applicable) shall be used for the specific purposes agreed upon by the people.

The specialized financial management agency under the People's Committee at the village level has the duty to assist the People's Committee at the village level in guiding and inspecting (as necessary) financial matters related to hamlet-level financial activities.

Article 23. Delegated Collection and Disbursement Items

The People's Committee of the commune delegates specialized agencies and units of the commune to carry out delegated collection and disbursement items in accordance with the prescribed system, maintaining separate records for each item and not conducting collections or disbursements outside the scope delegated.

 

Chapter VII

STATE FINANCIAL TRANSPARENCY

 

Article 24. Transparency of State Budget and Central Budget

1. To disclose data and explanatory reports on the state budget and central budget submitted to the National Assembly, including:

a) Disclosure of the explanatory report on the state budget and allocation plan for the central budget submitted to the National Assembly, which includes indicators such as: bases for building the state budget; objectives and tasks of the state budget; state budget revenue forecast, measures to mobilize revenue sources for the state budget; state budget expenditure forecast, including major policies of the Party and State related to the state budget, important economic programs; budget deficit and sources to offset the budget deficit; public debt level, government debt, foreign debt of the country;

b) Disclosure of data on the state budget and central budget allocation submitted to the National Assembly, which includes indicators such as: balanced state budget forecast; balance of revenue and expenditure in the central budget and local budgets; state budget revenue by sector; state budget revenue by tax type; state budget expenditure, central budget expenditure and local budget expenditure by expenditure structure (including specific levels of expenditure for education, training and vocational education; science, technology, innovation, and digital transformation); central budget expenditure by task; state budget revenue on the ground, local budget revenue and expenditure, supplementary allocations from the central budget to each province, city with targets; percentage (%) distribution of shared revenues between the central budget and provincial budgets;

c) Templates for disclosure as per templates submitted by the Government to the National Assembly for decision-making on the state budget and allocation plan for the central budget as stipulated in the Regulations on Formulating, Reviewing, Deciding on State Budget Forecast, Allocation Plan for Central Budget and Approving Final Accounts of the National Assembly adopted by the Standing Committee of the National Assembly.

2. To disclose the state budget and central budget forecast approved by the National Assembly, including:

a) Disclosure of data on the state budget and central budget forecast approved by the National Assembly, which includes indicators such as: balanced state budget forecast; balance of revenue and expenditure in the central budget and local budgets; state budget revenue by sector; state budget revenue by tax type; state budget expenditure, central budget expenditure and local budget expenditure by expenditure structure (including specific levels of expenditure for education, training and vocational education; science, technology, innovation, and digital transformation); central budget expenditure by task; state budget revenue on the ground, local budget revenue and expenditure, supplementary allocations from the central budget to each province, city with targets; percentage (%) distribution of shared revenues between the central budget and provincial budgets;

b) Templates for disclosure as per templates approved by the National Assembly for decision-making on the state budget and allocation plan for the central budget as stipulated in the Regulations on Formulating, Reviewing, Deciding on State Budget Forecast, Allocation Plan for Central Budget and Approving Final Accounts of the National Assembly adopted by the Standing Committee of the National Assembly.

3. To disclose data and explanatory reports on the implementation of state budget forecast (quarterly, semi-annual, nine-month, annual), including:

a) Disclosure of explanatory reports on the implementation of state budget forecast (quarterly, semi-annual, nine-month, annual), which includes indicators such as: evaluation of revenue collection; evaluation of expenditure; budget deficit and sources to offset the budget deficit;

b) Disclosure of data on the implementation of state budget forecast (quarterly, semi-annual, nine-month, annual), which includes indicators such as: balanced state budget; sectoral state budget revenue; sectoral state budget expenditure;

c) Templates for disclosure on the implementation of state budget forecast (quarterly, semi-annual, nine-month, annual) according to templates numbered 49 to 51 in Appendix I attached to this Circular.

4. To disclose data and explanatory reports on approved final accounts of the state budget, including:

a) Disclosure of explanatory reports on the final accounts of the state budget, which includes indicators such as: results of revenue collection; results of expenditure; budget deficit and sources to offset the budget deficit;

b) Disclosure of data on the final accounts of the state budget, which includes indicators such as: balanced final accounts of the state budget; sectoral state budget revenue; sectoral state budget expenditure (including specific levels of expenditure for education, training and vocational education; science, technology, innovation, and digital transformation);

final accounts of central budget expenditure by task; final accounts of state budget revenue on the ground, local budget revenue and expenditure, supplementary allocations from the central budget to each province, city with targets;

c) Templates for disclosure as per templates approved by the National Assembly for decision-making on the final accounts of the state budget as stipulated in the Regulations on Formulating, Reviewing, Deciding on State Budget Forecast, Allocation Plan for Central Budget and Approving Final Accounts of the National Assembly adopted by the Standing Committee of the National Assembly.

Article 25. Public Disclosure of Local and Provincial Budgets

1. To disclose data and explanations of local budget estimates and provincial budget allocation plans submitted to the People's Council, including:

a) Disclose explanations of local budget estimates and provincial budget allocation plans submitted to the People's Council, including indicators: basis for preparing local budget estimates; state budget revenue forecasts within the jurisdiction, revenue from local budgets allocated according to decentralization, accompanied by measures to mobilize revenue sources for the state budget; local budget expenditure estimates, specifying important targets and programs of the locality and major policies of the Party and State related to the local budget; deficit and sources to offset the local budget deficit; total borrowing amount of the local budget including borrowing to offset deficits and borrowing to repay principal; outstanding debt level of the local budget, ratio of the outstanding debt level of the local budget compared to the maximum allowable borrowing limit of the local budget;

b) Disclose data on local budget estimates and provincial budget allocation plans submitted to the People's Council, including indicators: balanced local budget forecast; balanced revenue and expenditure forecasts for the state budget at the province and commune levels; state budget revenue forecasts within the jurisdiction, revenue from local budgets allocated according to decentralization; local budget expenditure estimates, provincial budget expenditure estimates, and commune budget expenditure estimates by expenditure structure; provincial budget expenditure estimates by sector; provincial budget expenditure estimates for each agency and organization; revenue, expenditure, and percentage distribution of revenues with targeted supplements from the provincial budget to the budgets of individual communes; local budget deficit forecast and sources to offset the local budget deficit, total borrowing amount of the local budget including borrowing to offset deficits and borrowing to repay principal;

c) Format for disclosure as per the forms submitted by the People's Committee at the province level for the People's Council at the same level to decide on the local budget estimates and provincial budget allocation plans.

2. To disclose local budget estimates and provincial budget allocation plans decided upon by the People's Council of the province, including:

a) Disclose data on local budget estimates and provincial budget allocation plans decided upon by the People's Council of the province, including indicators: balanced local budget forecast; balanced revenue and expenditure forecasts for the state budget at the province and commune levels; state budget revenue forecasts within the jurisdiction, revenue from local budgets allocated according to decentralization; local budget expenditure estimates, provincial budget expenditure estimates, and commune budget expenditure estimates by expenditure structure; provincial budget expenditure estimates by sector; provincial budget expenditure estimates for each agency and organization; revenue, expenditure, and percentage distribution of revenues with targeted supplements from the provincial budget to the budgets of individual communes; local budget deficit forecast and sources to offset the local budget deficit, total borrowing amount of the local budget including borrowing to offset deficits and borrowing to repay principal;

b) Format for disclosure as per the forms decided upon by the People's Council at the province level for the local budget estimates and provincial budget allocation plans.

3. To disclose data and explanations on the implementation status of local budget estimates (quarterly, semi-annually, annually), including:

a) Disclose explanations on the implementation status of local budget estimates (quarterly, semi-annually, annually), including indicators: evaluation of revenue collection in the local budget; evaluation of expenditure in the local budget; evaluation of balanced local budget;

b) Disclose data on revenues and expenditures and their balance in the local budget (quarterly, semi-annually, annually), including indicators: balanced local budget; revenue from the local budget by sector; expenditure from the local budget by sector;

c) Format for disclosure of the implementation status of local budget estimates (quarterly, semi-annually, annually) as per forms numbered 54 to 56 in Appendix I attached to this Circular.

4. To disclose data and explanations on the final accounts of the local budget approved by the People's Council at the province level, including:

a) Disclose explanations on the final accounts of the local budget, including indicators: results of revenue collection in the local budget; results of expenditure from the local budget; deficit and sources to offset the local budget deficit, total borrowing amount of the local budget including borrowing to offset deficits and borrowing to repay principal, outstanding debt level of the local budget, ratio of the outstanding debt level of the local budget compared to the maximum allowable borrowing limit of the local budget;

b) Disclose data on the final accounts of the local budget, including indicators: balanced final account of the local budget; balanced revenue and expenditure final accounts for the state budget at the province and commune levels; final account of state budget revenues within the jurisdiction, revenue from local budgets allocated according to decentralization; final account of local budget expenditures, provincial budget expenditures, and commune budget expenditures by expenditure structure; final account of provincial budget expenditures by sector; final account of provincial budget expenditures for each agency and organization; revenue, expenditure, and targeted supplements from the provincial budget to the budgets of individual communes; final account deficit and sources to offset the local budget deficit, total borrowing amount of the local budget including borrowing to offset deficits and borrowing to repay principal;

c) Format for disclosure as per the forms approved by the People's Council at the province level for the final accounts of the local budget.

Article 26. Public Disclosure of Local Budgets

1. The public disclosure of budget data and explanations for local budgets submitted to the People's Council at the same level, including:

a) The public disclosure of explanations for the local budget and other financial activities plans at the local level submitted to the People's Council at the same level, including indicators such as: basis for building the state budget revenue forecast within the locality, local budget revenues allocated according to decentralization, accompanied by measures to mobilize revenue sources for the local budget; local budget expenditure forecast; which specifies important goals and programs of the local level and major policies of the Party and the State related to the local budget;

b) The public disclosure of budget data and explanations for other financial activities plans at the local level submitted to the People's Council at the same level, including indicators such as: balanced budget forecast; state budget revenue forecast within the locality, local budget revenues allocated according to decentralization; supplementary balances with targeted funds from provincial budgets for the local budget; detailed expenditure forecasts of the local budget by sector and for each agency or unit;

c) The format for public disclosure in accordance with the forms submitted by the People's Committee at the same level for the People's Council at the same level to decide on the local budget.

2. The public disclosure of the local budgets decided upon by the People's Council at the same level, including:

a) The public disclosure of budget data and explanations for other financial activities plans at the local level submitted to the People's Council at the same level, including indicators such as: balanced budget forecast; state budget revenue forecast within the locality, local budget revenues allocated according to decentralization; supplementary balances with targeted funds from provincial budgets for the local budget; detailed expenditure forecasts of the local budget by sector and for each agency or unit;

b) The format for public disclosure in accordance with the forms decided upon by the People's Council at the same level for the local budget.

3. The public disclosure of the implementation status of the local budgets (for three months, six months, nine months, and annually), including indicators such as: evaluation of balanced budget; evaluation of state budget revenue implementation by sector; evaluation of state budget expenditure implementation by sector.

The format for public disclosure of the implementation status of the local budgets in accordance with the forms on the execution of revenues and expenditures of the local budget prescribed by the People's Committee at the same level as per paragraph 2, point k of this Circular.

4. The public disclosure of the state budget settlement approved by the People's Council at the same level, including:

a) The public disclosure of explanations for the state budget settlement, including indicators such as: results of state budget revenue; results of state budget expenditure;

b) The public disclosure of settlement data, including indicators such as: balanced budget settlement; state budget revenue forecast within the locality, local budget revenues allocated according to decentralization; supplementary balances from provincial budgets for the local budget; detailed state budget expenditures by sector and for each agency or unit and details of other financial activities at the local level;

c) The format for public disclosure in accordance with the forms decided upon by the People's Council at the same level for the state budget settlement.

Article 27. Public Disclosure of Budgets for Units with Budgetary Expenditure

1. The public disclosure of budgets:

a) For units with budgets from higher levels:

The public disclosure of state budget revenues and expenditures, including any adjustments or supplements (if applicable) assigned by the competent authority; other funding sources and allocation to subordinate units directly under its jurisdiction (including the unit's own direct expenditure budget), delegated units (if any) according to the format in Appendix I, Form 73 attached to this Circular.

The public disclosure of bases, principles, and standards for allocating budgetary forecasts;

b) For units utilizing state budgets:

The public disclosure of state budget revenues and expenditures, including any adjustments or supplements (if applicable) assigned by the competent authority and other funding sources according to the format in Appendix I, Form 74 attached to this Circular.

2. The public disclosure of data and explanations on the implementation status of state budget forecasts (for three months, six months, nine months, and annually):

a) For units with budgets from higher levels:

The public disclosure of explanations for the implementation status of state budget forecasts (for three months, six months, nine months, and annually) as approved.

The public disclosure of data on the implementation status of state budget forecasts (for three months, six months, nine months, and annually) as approved according to the format in Appendix I, Form 75 attached to this Circular.

In cases where there are expenditures assigned by the competent authority for management based on task performance results, the public disclosure of reports on achievements and degree of completion of goals, indicators, quality, quantity of products, and public services provided;

b) For units utilizing state budgets:

The public disclosure of explanations for the implementation status of state budget forecasts (for three months, six months, nine months, and annually) as approved.

The public disclosure of data on the implementation status of state budget forecasts (for three months, six months, nine months, and annually) as approved according to the format in Appendix I, Form 75 attached to this Circular.

In cases where there are expenditures assigned by the competent authority for management based on task performance results, the public disclosure of reports on achievements and degree of completion of goals, indicators, quality, quantity of products, and public services provided.

3. The public disclosure of state budget settlements:

a) For units with budgets from higher levels:

The public disclosure of explanations for the state budget settlement as approved by the competent authority.

The public disclosure of data on the state budget settlement according to the format in Appendix I, Form 76 attached to this Circular;

b) For units utilizing state budgets:

The public disclosure of explanations for the state budget settlement as approved by the competent authority.

The public disclosure of data on the state budget settlement according to the format in Appendix I, Form 76 attached to this Circular.

Article 28. Public Disclosure of Budget for Organizations Receiving State Budget Support

1. Disclosure of state budget support funds:

a) For superior management units:

Disclose the state budget revenue and expenditure forecast, including any adjustments or supplements (if applicable) assigned by competent authorities; other funding sources and allocation to subordinate units (including the unit's own direct usage forecast) in accordance with Form 77 attached to this Circular.

Disclose the basis, principles, and standards for allocating the budget forecast;

b) For organizations utilizing state budget support:

Disclose the state budget revenue and expenditure forecast, including any adjustments or supplements (if applicable) assigned by competent authorities and other funding sources in accordance with Form 78 attached to this Circular.

2. Disclosure of budget execution data and explanations for each quarter (3 months, 6 months, 9 months, year):

a) For superior management units:

Disclose the explanation of state budget revenue and expenditure forecast implementation (3 months, 6 months, 9 months, year) that has been approved.

Disclose the execution data of the state budget revenue and expenditure forecast (3 months, 6 months, 9 months, year) that has been approved in accordance with Form 79 attached to this Circular;

b) For organizations utilizing state budget support:

Disclose the explanation of state budget revenue and expenditure forecast implementation (3 months, 6 months, 9 months, year) that has been approved.

Disclose the execution data of the state budget revenue and expenditure forecast (3 months, 6 months, 9 months, year) that has been approved in accordance with Form 79 attached to this Circular.

3. Disclosure of state budget support settlement:

a) For superior management units:

Disclose the explanation of the state budget support settlement that has been approved by competent authorities.

Disclose the settlement data of the state budget support in accordance with Form 80 attached to this Circular;

b) For organizations utilizing state budget support:

Disclose the explanation of the state budget support settlement that has been approved by competent authorities.

Disclose the settlement data of the state budget support in accordance with Form 80 attached to this Circular.

Article 29. Disclosure for State Financial Funds Outside the Budget

1. Content to be disclosed includes: annual financial plan assigned by competent authorities (including supplementary or adjusted plans if applicable); execution status of the annual financial plan for six months and year; annual financial settlement approved by competent authorities.

2. Disclosure forms in accordance with the prescribed templates for preparing financial plans, reporting on the execution status, and settling finances for funds.

Article 30. Disclosure of Direct State Budget Support to Individuals within the Territory

1. Content to be disclosed includes: state policies and direct support mechanisms for individuals and residents, such as allowances for veterans; social relief policies; poverty alleviation policies; victims of Agent Orange/Dioxin,... Special state policies and support programs for individuals and residents, such as disaster relief, epidemic control, famine relief, holiday visits,... Procedures for reviewing applications and disbursing funds to recipients of state support policies in accordance with regulations.

Results of the review and disbursement to recipients of state support policies in accordance with regulations.

2. Disclosure form for the results of the review and disbursement to recipients of state support policies in accordance with regulations, as per Form 81 attached to this Circular.

Article 31. Publicity of Budget Procedures

The publicity of budget procedures shall be carried out in accordance with the provisions of Clause 3, Article 35 and Clause 6, Article 37 of Decree No. 73/2026/NĐ-CP of the Government.

Article 32. Authority for Publicizing Budget

The authority for publicizing budget shall be carried out in accordance with the provisions of Article 36 of Decree No. 73/2026/NĐ-CP of the Government.

Article 33. Timing of Publicizing Budget

The timing of publicizing budget shall be carried out in accordance with the provisions of Article 37 of Decree No. 73/2026/NĐ-CP of the Government.

Article 34. Forms of Publicizing Budget

The forms of publicizing shall be in accordance with the provisions of Point b, Clause 1, Article 15 of the Law on State Budget, where the form of publicizing through the Electronic Information Portal of the authority or unit is mandatory for authorities or units that have an electronic information portal.

Article 35. Reporting Procedures for Publicizing Budget

1. Ministries, central agencies, People's Committees of provinces and cities shall report to the Ministry of Finance on the budget publicizing data and documents of their respective agencies and units in accordance with the provisions of Article 36 of Decree No. 73/2026/NĐ-CP of the Government; at the same time, they shall send electronic data reports into the National Financial Database Platform (the data must be signed according to the provisions of the Electronic Transactions Law of 2023 and relevant legal documents), and submit through the State Budget Publicizing Portal System (address https://ckns.mof.gov.vn) at the same time as the public disclosure is announced in accordance with the provisions of Paragraph 33 of this Circular.

2. The first-level budgetary units at the central level shall specify the reporting procedures for budget publicizing by their respective agencies and units, and the financial statements of state financial funds outside the budget under their management.

3. People's Committees at provincial levels shall specify the reporting procedures for budget publicizing by local budgetary units and by lower-level People's Committees.

Article 36. Inspection and Supervision of Budget Publicizing

The inspection and supervision of the implementation of budget publicizing shall be carried out in accordance with the provisions of Article 39 of Decree No. 73/2026/NĐ-CP of the Government.

 

Chapter VIII

TRANSITIONAL PROVISIONS

 

3. For the budget settlement for the year 2025, including the handling of state budget revenues and expenditures at the end of the fiscal year, requirements, preparation, examination, consolidation, time limits, and procedures for budget settlement shall be carried out in accordance with Law on State Budget No. 89/2025/QH15, Decree No. 73/2026/NĐ-CP of the Government, and the provisions of this Circular.

1. The final accounts for the 2024 budget and the procedures, requirements for preparing the 2026 budget are applied in accordance with the provisions of Law No. 83/2015/QH13 on State Budget, as amended by Laws Nos. 59/2020/QH14 and 56/2024/QH15, Decree No. 163/2016/NĐ-CP of the Government on detailed implementation of certain provisions of the Law on State Budget, Circular No. 342/2016/TT-BTC of the Ministry of Finance on detailed implementation and guidance for the application of Decree No. 163/2016/NĐ-CP of the Government, Circular No. 343/2016/TT-BTC of the Ministry of Finance on implementing public disclosure of state budget at all levels of government, and Circular No. 344/2016/TT-BTC of the Ministry of Finance on management of village budgets and other financial activities of villages, towns, and townships.

2. The processing of increases or decreases in revenue and expenditure compared to the budget when the end-of-year state budget for 2025 is concluded shall be carried out in accordance with the provisions of Law No. 89/2025/QH15 on State Budget and the provisions of Decree No. 73/2026/NĐ-CP of the Government. Specifically, the scope for determining the revenue allocations to serve as the basis for rewards for exceeding budgeted revenues in 2025 for sub-level budgets is implemented according to the provisions of Law No. 83/2015/QH13 on State Budget.

3. The final accounts for the 2025 state budget, including end-of-year revenue and expenditure processing, shall be prepared, reviewed, summarized, time limits, and procedures for state budget finalization are carried out in accordance with Law No. 89/2025/QH15 on State Budget, Decree No. 73/2026/NĐ-CP of the Government, and provisions in this Circular.

Article 38. Implementation Provisions

1. This Circular shall take effect from March 25, 2026, and apply to the fiscal year 2026. The provisions concerning the allocation of revenue sources between central and local budgets (excluding land use fees and land lease fees under Articles 3 and 5 of this Circular) shall apply from the fiscal year 2027.

2. Paragraph 1 of Section II of Circular No. 19/2005/TT-BTC dated March 11, 2005, issued by the Ministry of Finance, which provides guidance on financial disclosure for funds sourced from state budgets and funds sourced from public contributions; Circular No. 54/2006/TT-BTC dated June 19, 2006, issued by the Ministry of Finance, which provides guidelines for implementing the Direct Support Regulations of the State Budget to individuals, residents; Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance, which specifies and guides the implementation of certain provisions of Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government; Circular No. 343/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance, which provides guidelines for financial disclosure at all levels of the state budget; Circular No. 344/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance, which regulates local government budgets and other financial activities of communes, towns, and townships; Circular No. 61/2017/TT-BTC dated July 15, 2017, issued by the Ministry of Finance, which provides guidelines for budget disclosure to budgetary units and organizations receiving state budget support; Circular No. 90/2018/TT-BTC dated September 28, 2018, issued by the Ministry of Finance, which amends and supplements certain provisions of Circular No. 61/2017/TT-BTC; Circular No. 79/2021/TT-BTC dated September 21, 2021, issued by the Ministry of Finance, which amends and supplements Paragraph 1 of Article 2 of Circular No. 81/2020/TT-BTC dated September 15, 2020, which amends and supplements certain provisions of Circular No. 110/2018/TT-BTC dated November 15, 2018, issued by the Ministry of Finance, which provides guidance on repurchasing, exchanging government debt instruments, government-guaranteed bonds, and local government bonds in the domestic market, shall cease to have effect from the date this Circular takes effect.

3. In the course of implementation, if any referenced documents are amended, supplemented, or replaced, such amendments, supplements, or replacements shall be applied.

4. During the implementation process, should there be any difficulties, it is requested that relevant agencies and units promptly report to the Ministry of Finance for study and resolution.

 

 

Appendix I

LIST OF FORMS

(Accompanying Circular No. 26/2026/TT-BTC dated March 25, 2026, issued by the Minister of Finance)

 

 

 

COMBINED STATE BUDGET REVENUE FORECAST FOR THE YEAR ...

(For reporting by tax authorities at all levels to higher-level tax authority and local finance department)

 

Unit: Million Vietnamese Dong

 

 

 

TỔNG HỢP DỰ TOÁN THU NGÂN SÁCH NHÀ NƯỚC THEO SẮC THUẾ NĂM...

(Dùng cho cơ quan thuế các cấp báo cáo: cơ quan thuế cấp trên, cơ quan tài chính địa phương)

 

 

 

 

Đơn vị: Triệu đồng

 

 

 

 

DỰ KIẾN SỐ THUẾ GIÁ TRỊ GIA TĂNG, THUẾ TIÊU THỤ ĐẶC BIỆT VÀ CÁC KHOẢN THU KHÁC PHẢI HOÀN NĂM ....

(Dùng cho cơ quan thuế các cấp báo cáo: Cơ quan thuế cấp trên, cơ quan tài chính địa phương)

 

Đơn vị: triệu đồng

 

 

 

 

TỔNG HỢP DỰ TOÁN THU TỪ HOẠT ĐỘNG XUẤT NHẬP KHẨU NĂM

(Dùng cho cơ quan hải quan các cấp báo cáo: Cơ quan hải quan cấp trên, cơ quan tài chính địa phương)

 

Đơn vị: triệu đồng

 

 

 

 

 

 

DỰ TOÁN CHI CẤP BÙ LÃI SUẤT TÍN DỤNG ƯU ĐÃI, CẤP HỖ TRỢ
SAU ĐẦU TƯ (NẾU CÓ) VÀ CHI PHÍ QUẢN LÝ NĂM...

(Dùng cho đơn vị được giao nhiệm vụ huy động vốn để cho vay ưu đãi theo quy định của Chính phủ, quyết định của Thủ tướng Chính phủ để báo cáo Bộ Tài chính)

 

Đơn vị: triệu đồng

 

 

 

 

DỰ TOÁN THU PHÍ, LỆ PHÍ VÀ CÁC KHOẢN THU KHÁC (NẾU CÓ) NỘP NGÂN SÁCH
NHÀ NƯỚC NĂM...

(Dùng cho đơn vị sử dụng ngân sách báo cáo đơn vị dự toán cấp trên;
đơn vị dự toán cấp I báo cáo cơ quan thuế, cơ quan tài chính cùng cấp)

 

Đơn vị: Triệu đồng

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