Circular 29/2026/TT-BGDĐT Regulating the list of tasks, activities, and cost allocation for each task and activity in drafting, reviewing, approving circulars, joint circulars, and budgeting, managing, utilizing, and settling funds for legal document preparation work falling under the responsibility of the Ministry of Education and Training

REGULATING THE LIST OF MISSIONS, ACTIVITIES, AND BUDGET ALLOCATION FOR EACH MISSION AND ACTIVITY IN DRAFTING, REVIEWING, AND APPROVING MINISTRY-LED DECREES, JOINT MINISTERIAL DECREES, AND PREPARING BUDGETS, MANAGING, USING, AND SETTling FINANCIAL EXPENDITURE OF THE STATE BUDGET FOR LEGISLATIVE WORK UNDER THE RESPONSIBILITY OF THE MINISTRY OF EDUCATION AND TRAINING

BASED ON DECREE NO. 197/2025/QH15 OF THE NATIONAL ASSEMBLY ON SOME SPECIFIC MECHANISMS AND POLICIES TO CREATE BREAKTHROUGHS IN LEGISLATIVE WORK AND IMPLEMENTATION, AND DECREE NO. 289/2025/NĐ-CP OF THE COUNCIL OF MINISTERS REGULATING THE FUNCTION, MISSION, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF EDUCATION AND TRAININGAND DECREE NO. 289/2025/NĐ-CP OF THE COUNCIL OF MINISTERS ON IMPLEMENTING THE NATIONAL ASSEMBLY DECREE NO. 197/2025/QH15 ON SOME SPECIFIC MECHANISMS AND POLICIES TO CREATE BREAKTHROUGHS IN LEGISLATIVE WORK AND IMPLEMENTATION ARTICLE 1. SCOPE OF APPLICATION This circular shall guide the implementation of paragraph 7 of Article 4 of National Assembly Decree No. 197/2025/QH15 dated May 17, 2025, on mechanisms and policies to create breakthroughs in legislative work and implementation (hereinafter referred to as National Assembly Decree No. 197/2025/QH15), and paragraphs 2 of Article 3 and paragraph 1 of Article 28 of Council of Ministers Decree No. 289/2025/NĐ-CP dated November 6, 2025, on implementing National Assembly Decree No. 197/2025/QH15 on mechanisms and policies to create breakthroughs in legislative work and implementation (hereinafter referred to as Council of Ministers Decree No. 289/2025/NĐ-CP), including:1. The list of missions, activities, and budget allocation for each mission and activity in drafting, reviewing, and approving minister-led decrees and joint ministerial decrees. 2. Preparing budgets, managing, using, settling, and accounting for financial expenditure from the state budget to ensure legislative work under the responsibility of the Ministry of Education and Training.ARTICLE 2. APPLICABLE PARTIES 1. Units within the Ministry of Education and Training assigned to draft legal documents (hereinafter referred to as drafting units).2. Legal Affairs Bureau or other unit tasked with reviewing (for joint ministerial decrees drafted by the Legal Affairs Bureau) (hereinafter referred to as reviewing units). 3. Other agencies, units, and individuals participating in the drafting or reviewing of legal documents under the Ministry of Education and Training. 4. Units and individuals responsible for preparing budgets, managing, using, settling, and accounting for financial expenditure from the state budget for missions and activities related to legislative work under the responsibility of the Ministry of Education and Training.

The Government of the Ministry of Education and Training

Based on Resolution No. 197/2025/QH15 dated May 17, 2025 of the National Assembly on certain mechanisms and special policies to create breakthroughs in drafting and implementing laws;

Based on Decree No. 37/2025/NĐ-CP dated February 26, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Education and Training;

Based on Decree No. 289/2025/NĐ-CP dated November 6, 2025 of the Government guiding the implementation of Resolution No. 197/2025/QH15 of the National Assembly on certain mechanisms and special policies to create breakthroughs in drafting and implementing laws; of the National Assembly on certain mechanisms and special policies to create breakthroughs in drafting and implementing laws;

In accordance with the proposal of the Department ofLegislation Office;The Minister of Education and Training promulgatesCircularspecifying the list of tasks, activities, and cost allocation standards for each task and activity in drafting, reviewing, publishing circulars, joint circulars, preparing budget estimates, managing, utilizing, and settling state budget funds to ensure legal drafting work under the responsibility of the Ministry of Education and Training.Article 1. Scope of Application

This Circular guides the implementation of paragraph 7 of Article 4 of Resolution No. 197/2025/QH15 dated May 17, 2025 of the National Assembly on certain mechanisms and special policies to create breakthroughs in drafting and implementing laws (hereinafter referred to as Resolution No. 197/2025/QH15) and paragraphs 2 of Article 3 and paragraph 1 of Article 28 of Decree No. 289/2025/NĐ-CP dated November 6, 2025 of the Government guiding the implementation of Resolution No. 197/2025/QH15 of the National Assembly on certain mechanisms and special policies to create breakthroughs in drafting and implementing laws (hereinafter referred to as Decree No. 289/2025/NĐ-CP), including: 1. The list of tasks, activities, and cost allocation standards for each task and activity in drafting, reviewing circulars, joint circulars, and preparing budget estimates, managing, utilizing, settling, and accounting for state budget funds to ensure legal drafting work under the responsibility of the Ministry of Education and Training.2. Preparing budget estimates, managing, utilizing, settling, and accounting for state budget funds to ensure legal drafting activities under the responsibility of the Ministry of Education and Training. Article 2. Applicability 1. Units assigned by the Ministry of Education and Training to draft legal documents (hereinafter referred to as drafting units). 2. The Legal Department or other unit tasked with reviewing (for circulars, joint circulars drafted by the Legal Department) (hereinafter referred to as review units). 3. Other agencies, units, and individuals participating in the drafting or reviewing of legal documents under the responsibility of the Ministry of Education and Training.4. Units and individuals responsible for preparing budget estimates, managing, utilizing, settling, and accounting for state budget funds for tasks and activities related to legal drafting under the responsibility of the Ministry of Education and Training. 2. The unit tasked with drafting legal documents is responsible for developing a plan for drafting legal documents and submitting it to the competent authority for approval, including plans for implementing related tasks (if necessary), clearly defining each task, activity, assigning units to lead and cooperate in their implementation, timelines, and products consistent with this Circular and relevant laws. The tasks and activities should include seeking input from the Party Committee of the Ministry and conducting communication activities before, during, and after the issuance of the document.At the same time, the drafting unit shall submit a proposal to the competent authority for establishing a drafting team in accordance with legal provisions (if necessary). 3. The development of legal documents is subject to acceptance based on the final product or completed product of each task and activity.Acceptance results serve as the basis for settlement and accounting for funds according to the cost allocation standards specified in this Circular and relevant laws. 4. Requirements for products: a) The final product is a legal document approved by an agency or competent authority; b) Products of each activity, task are determined corresponding to each task, activity as stipulated in the appendices attached to Decree No. 289/2025/NĐ-CP and Appendix I attached to this Circular, where the form of products must meet the following requirements:.

- For activities, tasks specified in the Law on Drafting Legal Documents and their implementing regulations, follow such documents;

- For activities, tasks not specified in the Law on Drafting Legal Documents and their implementing regulations, use the forms prescribed in Appendix II attached to this Circular and relevant laws (if applicable).

1. The list of tasks, activities, and cost allocation for each task and activity in drafting, reviewing, and issuing circulars or joint circulars led by the Ministry of Education and Training.

2. Prepare budget estimates, manage, utilize, settle payments, and conduct final financial settlements for state budget funds allocated to the work of drafting normative legal documents under the management responsibility of the Ministry of Education and Training.

Article 2. Scope of Application

1. Units within the Ministry of Education and Training assigned to lead the drafting of normative legal documents by the Ministry (hereinafter referred to as the drafting leading unit).

2. The Legal Affairs Office or other units tasked with leading the review process (for circulars or joint circulars drafted by the Legal Affairs Office) (hereinafter referred to as the reviewing leading unit).

3. Other agencies, units, and individuals participating in drafting or reviewing normative legal documents of the Ministry.

4. Units and individuals responsible for preparing budget estimates, managing, utilizing, settling payments, and conducting final financial settlements for state budget funds related to tasks and activities involved in drafting normative legal documents under the management responsibility of the Ministry of Education and Training.

Article 3. Catalogue of Tasks, Activities, and Cost Allocation Standards for Drafting Circulars and Joint Circulars to be Prepared by the Ministry of Education and Training

1. For cases involving the issuance of new circulars or replacement of existing ones, the catalogue of tasks, activities, and cost allocation standards for each task and activity in drafting circulars and joint circulars to be prepared by the Ministry of Education and Training shall be implemented according to Appendix I attached to this Circular.

2. For cases involving the drafting of amendments, supplements, or revocation of a circular issued by the Minister of Education and Training or amendments, supplements, or revocation of a joint circular issued by the Ministry of Education and Training, such actions shall be carried out in accordance with the provisions set forth in Clause 4 and Clause 5 of Article 5 of Decree No. 289/2025/NĐ-CP, as further specified in Appendix I attached to this Circular.

Article 4. Organization of Review Process, Application Principles, and Content of Cost Allocation Standards for the Review of Draft Circulars and Joint Circulars to be Prepared by the Ministry of Education and Training

1. Organization of Review Process
The review of circulars and joint circulars to be prepared by the Ministry of Education and Training shall be conducted through the establishment of a Review Committee, organized meetings for review, or independent review as proposed by the lead reviewing unit, in accordance with the nature, scope of application, and complexity of the draft circulars and joint circulars.

2. Application Principles for Cost Allocation Standards for the Review Process

a) The expenses incurred for the review process shall be allocated based on the completion product being the review report by the lead reviewing unit. In cases involving administrative procedures, the attached file with the opinion of the Ministry's Office as per regulations;

3. Content of Cost Allocation Standards

a) The cost allocation standard for the review process is defined in Appendix I attached to this Circular, encompassing all necessary expenses to conduct the review process, including:

Article 5. Principles for Implementing Tasks Related to Drafting Legislative Instruments Under the Responsibility of the Ministry of Education and Training
1. Legislative instruments are budgeted and settled according to the cost allocation mechanism if they are assigned in the legislative program; government work plan; education and training ministry's drafting program, or other documents from competent authorities, clearly identifying the name of the document, submission time for issuance, final product, name of the agency, and lead drafting unit.
2. The unit tasked with leading the drafting process is responsible for developing and submitting a plan for drafting legislative instruments to the competent authority for approval, including related implementation plans (if necessary), clearly outlining tasks, activities, division of responsibilities among units, timeframes, and products corresponding to each task or activity in accordance with this Circular and relevant legal provisions. Tasks and activities must include seeking input from the Party Committee's Standing Board of the Ministry and pre-, during-, and post-issuance communication activities.
At the same time, the lead drafting unit shall submit a request for establishment of a drafting team as per legal regulations (if necessary) to the competent authority.
3. The tasks related to drafting legislative instruments are evaluated based on the final product or completed product of each task or activity.

The evaluation results serve as the basis for budgeting and settlement according to the cost allocation standards set forth in this Circular and relevant legal provisions.

4. Requirements for Products:

a) The final product is the legislative instrument approved by the competent authority;

2. The unit tasked with leading the drafting of normative legal documents is responsible for developing a plan for drafting such documents and presenting it to the competent authority for approval, including plans for implementing related tasks where necessary, clearly defining each task, activity, assigning lead units, coordinating implementation, timelines, and final products in accordance with this Circular and relevant laws. The plan should include activities such as seeking input from the Party Committee of the Ministry and publicizing draft documents before, during, and after their issuance.
At the same time, the drafting leading unit shall present the plan to the competent authority for establishing a drafting committee in accordance with legal provisions (where necessary).

3. The task of drafting normative legal documents will be evaluated based on the final product or completed products of each task and activity.
Evaluation results serve as the basis for payment and financial settlement according to the cost allocation standards set forth in this Circular and relevant laws.

4. Requirements for Products:

a) The final product is the normative legal document approved by an agency or person with authority;

b) The products of each activity and task shall be determined according to the respective appendices attached to Decree No. 289/2025/NĐ-CP and Appendix I of this Circular, where the form of the product must meet the following requirements:
- For activities and tasks specified in the Law on Drafting Normative Legal Documents and their implementing regulations, follow such documents;
- For activities and tasks not specified in the Law on Drafting Normative Legal Documents and their implementing regulations, use the forms prescribed in Appendix II of this Circular and relevant laws (if applicable).

Article 6. Decision on Adjusting Specific Expenditure Content and Expense Standards for Legislative Work at the Ministry of Education and Training

The head of the unit shall prepare a decision to adjust specific expenditure content and expense standards for each task and activity, ensuring that they are commensurate with the importance and complexity of the tasks and activities, in line with the requirements for implementing such tasks and activities, as well as the legislative work plan (and related implementation plans, if any) approved by the competent authority; not exceeding the total expenditure limit for the task or activity specified in Appendix II to Resolution No. 197/2025/QH15; the highest level of the expense standard framework for each task and activity as stipulated in the appendices attached to Decree No. 289/2025/NĐ-CP, and the maximum limit for tasks and activities specified in Appendix I to this Circular; complying with regulations on supervision, inspection, and auditing; ensuring democracy, transparency, clarity, providing explanations for the basis of determining expenditure levels.

Article 7. The Preparation, Management, Utilization, Reimbursement, and Final Accounting of National Budget Funds Ensuring Legislative Work Belongs to the State Management Responsibility of the Ministry of Education and Training

1. The preparation, management, utilization, reimbursement, and final accounting of national budget funds ensuring legislative work falls under the state management responsibility of the Ministry of Education and Training shall be carried out in accordance with the product-based expenditure allocation method specified in Article 2 and Article 7 of Decree No. 289/2025/NĐ-CP, complying with the provisions of the Law on State Budget and relevant documents.

2. Reimbursement and final accounting for legislative work:

a) The reimbursement and final accounting documents shall be prepared in accordance with the provisions of Clause 3 and Clause 4 of Article 7 of Decree No. 289/2025/NĐ-CP. For drafting circulars or joint circulars where the Ministry of Education and Training is the lead, the products of each task and activity shall be prepared in accordance with Appendix I attached to this Circular.

b) The reimbursement and final accounting documents for legislative work based on the product of each task and activity shall apply in the following cases:
- Legislative work that was not completed within the fiscal year due to a decision by the competent authority to suspend, cancel, or merge it into another document, or allowing it to be deferred to the next fiscal year;
- The implementation of drafting tasks extending beyond the fiscal year according to the plan or schedule approved by the competent authority, where some tasks and activities have been completed and reimbursed in the previous fiscal year, while other tasks and activities are subject to finalization and reimbursement upon completion.
In such cases, the reimbursement and final accounting documents must include instructions from the competent authority regarding the drafting plan or schedule, suspension, cancellation, merging, or deferral;

c) The final accounting products must meet the requirements specified in Clause 4 of this Circular;

d) The unit responsible for drafting shall be responsible for organizing the acceptance of products within its functions and duties, submitting the prescribed documents to the unit assigned to handle reimbursement and final accounting of legislative work funds according to regulations;

d) Each Bureau and the Ministry's Office are responsible for developing templates and providing guidance on applying provisional payment, reimbursement, and final accounting vouchers consistent with legal provisions to ensure uniform application within the agency or unit.

Article 8. Implementation

1. The lead unit responsible for drafting legal documents shall:

a) Organize the implementation and monitor, urge the execution of tasks and activities in accordance with regulations to ensure timely progress and quality of the final product as well as each task or activity within its functions and responsibilities; bear responsibility for the content and accuracy of the documentation during the execution of tasks and activities;

b) Coordinate with the lead unit responsible for reviewing (for circulars, joint circulars) and relevant units to prepare budgets, implement payment and final accounting of funds allocated for drafting legal documents in accordance with regulations; manage and use the allocated budgetary resources effectively, transparently, and in compliance with laws; organize the full, transparent, and compliant disbursement of payments to the lead reviewing unit (for circulars, joint circulars) and other agencies, units, or individuals involved in the drafting and review process based on the results of product inspection as specified in the annexes to Decree No. 289/2025/NĐ-CP and Annex I of this Circular; while ensuring that no duplicate budget requests are proposed for the same task, activity, product, and time period;

c) Provide explanations when required by competent authorities, supply all necessary documentation for inspection, audit, or accounting work to ensure transparency, compliance with standards and norms as stipulated. In case of failure to complete tasks, non-compliance with requirements, or misuse of funds, bear responsibility and be subject to legal sanctions.

2. The lead unit responsible for reviewing circulars and joint circulars shall:

a) Organize the review task in accordance with regulations to ensure timely progress and quality of activities and products, consistent with legal provisions;

b) Coordinate with the drafting lead unit to determine the scope of work, quantity of output, and budget allocation for the review process; hand over all documents, vouchers related to payment tasks to the drafting lead unit for final accounting;

c) Manage and use review funds in accordance with regulations; make public and transparent payments to agencies, units, or individuals involved in the review process; bear responsibility for the use of funds and quality of reviewed products.

3. Agencies, units, and individuals participating in drafting and reviewing activities shall be responsible for the quality of their tasks and outputs, handing over completed products to the lead drafting or reviewing unit for payment and final accounting procedures.

4. The Planning and Finance Department is responsible for guiding units in preparing budget plans according to the mechanism of budget allocation; compiling reports on budget forecasts and distribution plans for legal document drafting activities under the authority of the Ministry; organizing inspections and supervision of the implementation of the budget allocation mechanism, management, and use of funds in accordance with laws and this Circular.

5. Heads of relevant units within the Ministry are responsible to the Minister for the organization and execution of tasks assigned by this Circular, ensuring quality, efficiency, transparency, and timely handling or recommendation of any difficulties or issues arising during implementation within their management scope.

Article 9. Enforceability

1. This Circular shall take effect from April 14, 2026.

2. The Head of the Legal Affairs Department, the Head of the Planning and Finance Department, the Director of the Office, the Heads of various agencies, units, organizations, and individuals concerned are responsible for implementing this Circular.

Article 10. Transitional Provisions

1. The following Decrees and Joint Circulars shall be settled and accounted for in accordance with the provisions of this Circular:

a) Those assigned to draft from January 1, 2026 under programs, tasks, plans, or documents of competent authorities;

b) Those assigned to draft from July 1, 2025 and approved by the Department Leadership to delay issuance until 2026;

c) Those issued from July 1, 2025 but not yet funded.

2. The head of the drafting unit shall decide on specific expenditure items and budget levels based on the importance and complexity of the task and activities already carried out, in accordance with the provisions of Article 7 of this Circular for settlement and accounting of construction funds for legal documents.