Circular No. 28/2025/TT-BTC guiding the expenditure levels for organizing and implementing commendation and reward activities as stipulated at Point a Clause 1 Article 52 of Decree No. 98/2023/NĐ-CP dated December 31, 2023, detailing certain provisions of the Law on Commendation and Reward.

CIRCULAR

GUIDELINES ON THE LEVEL OF EXPENSES FOR ORGANIZING AND IMPLEMENTING WORK ON COMPETITION AND REWARD AT POINT A, CLAUSE 1, ARTICLE 52 OF DECREE NO. 98/2023/NĐ-CP OF THE GOVERNMENT DATED DECEMBER 31, 2023 PROVIDING DETAILS ON THE IMPLEMENTATION OF CERTAIN PROVISIONS OF THE LAW ON COMPETITION AND REWARD.

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Securities Law, the Accounting Law, the Independent Audit Law, the State Budget Law, the Management and Use of Public Assets Law, the Tax Administration Law, the Personal Income Tax Law, the National Reserve Law, and the Administrative Violation Handling Law dated November 29, 2024;

Pursuant to the Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 98/2023/NĐ-CP of the Government dated December 31, 2023 providing details on the implementation of certain provisions of the Law on Competition and Reward;

1. Scope of Regulation:

The Minister of Finance issues this Circular guiding the level of expenses for organizing and implementing work on competition and reward at point a, clause 1, Article 52 of Decree No. 98/2023/NĐ-CP of the Government dated December 31, 2023 providing details on the implementation of certain provisions of the Law on Competition and Reward.

Article 1. Scope of Regulation and Applicability

2. Applicability:

This Circular guides the level of expenses for organizing and implementing work on competition and reward at point a, clause 1, Article 52 of Decree No. 98/2023/NĐ-CP of the Government dated December 31, 2023 providing details on the implementation of certain provisions of the Law on Competition and Reward (hereinafter referred to as Decree No. 98/2023/NĐ-CP).

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

Organizations and individuals related to the use of the competition and reward fund to organize and implement work on competition and reward at point a, clause 1, Article 52 of Decree No. 98/2023/NĐ-CP.

Article 2. Level of expenses for organizing and implementing work on competition and reward at point a, clause 1, Article 52 of Decree No. 98/2023/NĐ-CP

1. Expenses for rewarding achievements in building and defending the country (excluding the title of Mother Heroic Vietnam): Implemented according to the regulations on the level of cash rewards stipulated in Section 2, Chapter V of Decree No. 98/2023/NĐ-CP.

a) 宣传推广先进典型：机关负责人根据所分配的任务和经有权批准的预算，负责决定宣传推广先进典型的适当形式和内容，确保节约高效，并遵守现行国家开支制度和招标、委托、任务分配等其他相关法律规定（如有）；

3. Allocate 20% of the total competition and reward fund at each level to cover the following items:

a) Expenses for promoting and disseminating exemplary models

The head of the agency responsible for promoting and disseminating exemplary models shall, based on the assigned tasks and budget estimates, be responsible for selecting the form and content of promotion and dissemination of exemplary models to ensure economy and effectiveness within the approved budget and in accordance with current state expenditure regulations; bidding, ordering, task assignment regulations, and other relevant laws (if applicable);

b) Expenses for learning and exchanging experiences on competition and reward: Implemented according to the provisions of Circulars issued by the Minister of Finance: Circular No. 40/2017/TT-BTC dated April 28, 2017 on travel expenses and conference expense regulations (hereinafter referred to as Circular No. 40/2017/TT-BTC), Circular No. 12/2025/TT-BTC dated March 19, 2025 amending and supplementing certain provisions of Circular No. 40/2017/TT-BTC (hereinafter referred to as Circular No. 12/2025/TT-BTC); Circular No. 71/2018/TT-BTC dated August 10, 2018 on foreign guest reception regulations when visiting Vietnam, international conference and seminar organization regulations in Vietnam, and domestic guest reception regulations; Circular No. 102/2012/TT-BTC dated June 21, 2012 on travel expense regulations for civil servants traveling abroad for short-term assignments funded by the state budget.

In cases where knowledge and skills training for state management; knowledge and skills required for job positions related to competition and reward under the scope of Decree No. 101/2017/NĐ-CP of the Government dated September 1, 2017 on training and upgrading cadres, civil servants, and public officials (hereinafter referred to as Decree No. 101/2017/NĐ-CP), and Decree No. 89/2021/NĐ-CP of the Government dated October 18, 2021 amending and supplementing certain provisions of Decree No. 101/2017/NĐ-CP, the content and level of expenses shall be implemented according to the provisions of Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Minister of Finance guiding the preparation of budgets, management, use, and settlement of training and upgrading funds for cadres, civil servants, and public officials (hereinafter referred to as Circular No. 36/2018/TT-BTC); Circular No. 06/2023/TT-BTC dated January 31, 2023 of the Minister of Finance amending and supplementing certain provisions of Circular No. 36/2018/TT-BTC;

c) Expenses for inspecting competition and reward work of state management agencies and the Competition and Reward Council, organizing mid-term and final summary meetings of competition movements: The level of expenses shall be implemented according to the provisions of Circular No. 40/2017/TT-BTC and Circular No. 12/2025/TT-BTC;

d) Only organize the launch and implementation guidance:

Expenses for office supplies, documents, and refreshments during breaks: The level of expenses shall be implemented according to the provisions of Circular No. 40/2017/TT-BTC and Circular No. 12/2025/TT-BTC;

Other necessary expenses (if any) according to actual invoices and receipts;

d) Expenses for convening meetings to assess competition titles and reward forms of Councils as prescribed by the Law on Competition and Reward and Decree No. 98/2023/NĐ-CP:

Chairperson of the meeting: 1,000,000 VND/person/session;

Member of the Council: 500,000 VND/person/session;

Person serving the meeting of the Council: 300,000 VND/person/session;

The above levels of expenses are the maximum levels. The heads of central agencies, provincial People's Councils (or authorized agencies at local levels) shall specify specific levels of expenses for agencies and units under their jurisdiction in accordance with the approved budget and local financial capacity;

e) Expenses for organizing the implementation of legal provisions on competition and reward work: training in competition and reward business, organizing signing ceremonies of competition agreements, activities of competition and reward of competition clusters, and competition groups: The level of expenses shall be implemented according to the provisions of Circular No. 40/2017/TT-BTC, Circular No. 12/2025/TT-BTC, and current expenditure regulations.

2. When the referenced documents to be applied in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacing documents.

Article 3. Effectiveness

1. This Circular shall take effect from July 15, 2025.

- To be filed: VT, KTN (200 copies).

3. During implementation, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance for research and resolution.