Circular No. 267/2016/TT-BTC guides the preparation of budgets, management, use, and settlement of state budget funds to ensure the work of adoption and issuance, extension, amendment of licenses for foreign adoption organizations operating in Vietnam.

CIRCULAR

Guidelines for preparing budgets, managing, using, and settling accounts for state budget funds to ensure foster care work and the issuance, extension, amendment of licenses for foreign foster care organizations in Vietnam. 

Pursuant to the State Budget Law 2015;

Pursuant to Decree No. 114/2016/NĐ-CP dated July 8, 2016, issued by the Government, stipulating registration fees for foster care and license fees for foreign foster care organizations.

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

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

The Minister of Finance hereby promulgates this Circular guiding the preparation of budgets, management, use, and settlement of accounts for state budget funds to ensure foster care work and the issuance, extension, amendment of licenses for foreign foster care organizations in Vietnam.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular guides the preparation of budgets, management, use, and settlement of accounts for state budget funds to ensure foster care work and the issuance, extension, amendment of licenses for foreign foster care organizations in Vietnam.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) The Child Adoption Department under the Ministry of Justice;

b) Provincial Departments of Justice (hereinafter referred to as Provincial Departments of Justice);

c) People's Committees of communes, wards, towns;

d) Representative offices of the Socialist Republic of Vietnam abroad (hereinafter referred to as representative offices);

e) Social welfare institutions funded by the state budget;

f) Organizations and individuals related to the preparation of budgets, management, use, and settlement of accounts for state budget funds to ensure foster care work and the issuance, extension, amendment of licenses for foreign foster care organizations in Vietnam.

Article 2. Sources of state budget funds ensuring foster care work; issuance, extension, amendment of licenses for foreign foster care organizations in Vietnam

1. Funds for implementing foster care work; issuance, extension, amendment of licenses for foreign foster care organizations in Vietnam by central ministries and agencies shall be guaranteed by the central budget.

2. Funds for implementing foster care work by local agencies and units shall be guaranteed by the local budget according to current regulations on the decentralization of the state budget.

Article 4. Contents of Expenditure

1. Contents of expenditures for implementing foster care work: Implemented in accordance with Clause 3, Article 8 of Decree No. 114/2016/NĐ-CP dated July 8, 2016, issued by the Government.

2. Contents of expenditures for implementing the issuance, extension, amendment of licenses for foreign foster care organizations in Vietnam: Implemented in accordance with Clause 4, Article 8 of Decree No. 114/2016/NĐ-CP dated July 8, 2016, issued by the Government.

Article 4. Levels of expenditure

1. Contents of expenditures for implementing foster care work and the issuance, extension, amendment of licenses for foreign foster care organizations in Vietnam must comply with current financial expenditure standards and norms. Specifically, as follows:

a) Expenditures for translating documents and materials shall be implemented in accordance with Joint Circular No. 92/2014/TTLT-BTC-BTP-VPCP dated July 14, 2014, issued by the Ministry of Finance, the Ministry of Justice, and the Office of the Government, guiding the preparation of budgets, management, and settlement of accounts for state budget funds to ensure legislative work and the completion of the legal system;

b) Travel expenses for civil servants and employees traveling domestically, organizing meetings, seminars, roundtable discussions, mid-term reviews, and final summaries shall be implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating travel expenses and costs for organizing meetings for state agencies and public service units;

c) Travel expenses for civil servants and employees traveling abroad to inspect the development of Vietnamese children adopted overseas (if any) shall be implemented in accordance with Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, stipulating travel expenses for state civil servants traveling abroad for short-term stays funded by the state budget;

d) Training expenses for foreign foster care offices in Vietnam shall be implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, stipulating the preparation of budgets, management, and use of state budget funds for training and capacity building for civil servants and employees;

e) For expenses related to overtime, printing, preparation of documents and office supplies, transportation, printing and distribution of forms, documents, ledgers, archiving, digitizing adoption-related files, costs for preparing children's files at social welfare institutions recommended for adoption, communication, sending documents, exchanging correspondence to resolve adoption matters: Based on valid and legal expense receipts and approved budget estimates before implementation as the basis for settling accounts for funds.

2. Agencies using funds to ensure foster care work and the issuance, extension, amendment of licenses for foreign foster care organizations in Vietnam must comply with the above regulations and current financial expenditure systems. In addition, this Circular specifies special expenditure levels in Clause 1, Article 3 of this Circular as follows:

Consulting experts in psychology, healthcare, family, and society to comprehensively assess the conditions of adoptive parents and children recommended for adoption: VND 500,000 per assessment report.

3. Some expenditure levels not yet regulated but necessary to directly serve foster care work and the issuance, extension, amendment of licenses for foreign foster care organizations in Vietnam shall be decided by the heads of agencies and units in accordance with allocated funds and internal financial regulations of the unit.

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

The preparation of budgets, execution, and settlement of state budget funds to ensure the work of handling international adoption matters, issuing, extending, and amending licenses for foreign adoption organizations operating in Vietnam shall be carried out in accordance with the provisions of the State Budget Law, the Accounting Law, and guiding documents.

Article 6. Effectiveness

1. This Circular takes effect from January 1, 2017.

2. Provisions related to the preparation of budgets, management, utilization, and settlement of funds for professional and operational activities in the work of handling international adoption matters, issuing, extending, and amending licenses for foreign adoption organizations operating in Vietnam as stipulated in Joint Circular No. 146/2012/TTLT-BTC-BTP dated September 7, 2012 of the Ministry of Finance and the Ministry of Justice on the preparation of budgets, management, utilization, and settlement of funds for professional and operational activities in the field of international adoption from sources of registration fees for international adoption, license issuance, extension, and amendment fees for foreign adoption organizations, and costs for resolving international adoptions cease to be effective from the date this Circular takes effect.

3. During implementation, if the referenced documents for application in this Circular are amended, supplemented, or replaced, they shall be applied according to the amended, supplemented, or replacement documents.

4. During implementation, if there are difficulties or obstacles, agencies and units are requested to promptly reflect them to the Ministry of Finance for research and appropriate amendments and supplements./.