Circular 36/2026/TT-BTC guiding the management and use of costs and standards for planning activities

CIRCULAR
Guidelines on the management and use of costs and standards for planning activities

Pursuant to the Planning Law No. 112/2025/QH15;

Pursuant to the State Budget Law No. 89/2025/QH15;

Pursuant to the Public Investment Law No. 58/2024/QH15 amended and supplemented by Law No. 90/2025/QH15;

Pursuant to the Government's Decree No. 70/2026/NĐ-CP dated March 9, 2026 detailing certain provisions of the Planning Law;

Pursuant to the Government's Decree No. 73/2026/NĐ-CP dated March 10, 2026 detailing and guiding the implementation of certain provisions of the State Budget Law;

Pursuant to the Government's Decree No. 104/2026/NĐ-CP dated March 31, 2026 on the preparation of budgets, management, use, and settlement of regular expenses to implement tasks stipulated in Article 40 of the State Budget Law;

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

At the proposal of the Director of the Planning Management Department;

The Minister of Finance promulgates this Circular providing guidelines on the management and use of costs and standards for planning activities.

Chapter I
GENERAL PROVISIONS

Article 1. Scope of Application

1. This Circular regulates the management and use of costs for planning activities concerning national-level planning, regional planning, provincial planning, and detailed sectoral planning; and standards for planning activities concerning national-level planning, regional planning, and provincial planning.

2. The management and use of costs for planning activities concerning urban and rural planning, special administrative-economic units, and standards for planning activities concerning detailed sectoral planning, urban planning, and rural planning, and special administrative-economic units shall be implemented in accordance with relevant laws.

Article 2. Applicability

This Circular applies to agencies, organizations, and individuals related to the management and use of costs for planning activities concerning national-level planning, regional planning, provincial planning, and detailed sectoral planning.

Article 3. Explanation of Terms and Abbreviations

1. Basic region refers to the territorial area at the regional level with parameters such as area size, population, and gross regional domestic product (GRDP) as defined in this Circular, serving as a reference basis for establishing standards for direct regional planning activities.

2. Basic province refers to the territorial area at the provincial level with parameters such as area size, population, and GRDP as defined in this Circular, serving as a reference basis for establishing standards for direct provincial planning activities.

3. Content proposal refers to the content assigned by the People's Committee of the province to relevant agencies and organizations to include in provincial planning within their jurisdiction.

4. Basic content proposal refers to the content specified in this Circular serving as a reference basis for establishing standards for direct activities to develop content proposals for inclusion in provincial planning.

5. Expert level refers to the level of experts performing the work content to carry out planning activities as stipulated in this Circular; including four levels as prescribed in Circular No. 004/2025/TT-BNV dated May 7, 2025 of the Minister of Home Affairs on the salary levels of domestic consulting experts as a basis for determining tender package prices and designated as: Level 1 Consulting Expert (CG1), Level 2 Consulting Expert (CG2), Level 3 Consulting Expert (CG3), Level 4 Consulting Expert (CG4).

6. Working days refer to the number of working days of the expert level as defined in this Circular to complete the work content to carry out planning activities.

Chapter II
MANAGEMENT AND USE OF COSTS FOR PLANNING ACTIVITIES
FOR NATIONAL LEVEL PLANNING, REGIONAL PLANNING, PROVINCE PLANNING, AND SECTOR DETAIL PLANNING
PROVINCIAL PLANNING, SECTORAL DETAIL PLANNING

Article 4. Sources of Costs for Implementation

1. The sources of costs for planning activities for national level planning, regional planning, province planning, and sector detail planning shall be implemented as follows:

a) State budget regular expenditure funds, investment capital, and other legitimate capital sources, as well as support resources from organizations and individuals allocated for planning formulation, publication, and adjustment;

b) Regular expenditure funds from the state budget, support resources from organizations and individuals, and other legitimate capital sources allocated for planning review and implementation evaluation.

2. Regular expenditure funds and public investment capital from the state budget for planning activities for national level planning, regional planning, province planning, and sector detail planning shall be implemented according to the budget hierarchy in accordance with the provisions of the Public Investment Law and the State Budget Law, including:

a) Planning activity costs for ministries shall be guaranteed by the central budget;

b) Planning activity costs for localities shall be guaranteed by the local budget.

3. Support resources from organizations and individuals for planning activities for national level planning, regional planning, province planning, and sector detail planning shall be implemented in accordance with Article 10 of this Circular. The state budget will not allocate funds for contents that have already been sponsored, except in cases where only part of the planning activity work contents are ensured.

Article 5. Content of Expenditure, Levels of Expenditure, and Standards for Planning Activities

1. The content of expenditure, levels of expenditure, and standards for national level planning, regional planning, and province planning shall be implemented as follows:

a) The content of expenditure for direct and indirect planning activities shall be implemented in accordance with Articles 6 and 7 of this Circular;

b) The level of expenditure for specific activities to implement indirect planning activities such as formulation, review, publication, evaluation, and adjustment shall be implemented in accordance with Article 8 of this Circular;

c) Standards for planning activities shall be implemented in accordance with Chapter III of this Circular;

d) Contingency costs (if any): contingency for unforeseen workload when preparing the budget does not exceed 10% of the total costs for direct and indirect planning activities.

2. The content of expenditure, levels of expenditure, and standards for sector detail planning activities shall be implemented in accordance with relevant laws. In cases where relevant laws on sector detail planning do not provide for the content of expenditure and levels of expenditure, the authority approving the planning activity budget shall decide on the selection and application of the content of expenditure and levels of expenditure specified in points a and b of Clause 1 of this Article.

Article 6. Content of Expenditure for Direct Planning, Review, and Adjustment Activities for National Level Planning, Regional Planning, and Province Planning

1. The content of expenditure for direct planning activities includes:

a) Expenditure for direct planning activities;

b) Expenditure for direct activities to build content proposed for inclusion in provincial planning.

2. The content of expenditure for direct review activities includes:

a) Expenditure for the activities of experts serving as members of the planning review council;

b) Expenditure for the activities of experts serving as members of the strategic environmental assessment review council (if applicable);

c) Expenditure for the activities of experts serving as members of the planning schematic and database review council.

3. The content of expenditure for direct adjustment activities is defined as follows:

a) For adjustments to planning as stipulated in Article 53 of the Planning Law, the content of expenditure for direct planning and review activities for adjustment planning shall be carried out as the content of expenditure for direct planning and review activities stipulated in Clauses 1 and 2 of this Article;

b) For simplified procedures for adjustment planning as stipulated in Article 54 of the Planning Law, the content of expenditure for each component of direct adjustment activities shall be carried out as the content of expenditure for corresponding components of direct planning activities stipulated in point a of Clause 1 of this Article.

Article 7. Contents for indirect activities related to the establishment, review, publication, evaluation, and adjustment of national-level, regional, and provincial planning

1. The contents for indirect activities related to the establishment of planning include:

a) General management expenses (if applicable) of the agency or organization responsible for implementing the planning process, including: salaries of management staff; wages paid to workers under contracts; allowances; contributions (social insurance; health insurance; unemployment insurance); application of science and technology; payment for public services; office supplies; information, propaganda, and communication; organizing meetings related to management activities; travel expenses; renting, repairing, purchasing assets serving management activities; other management activity expenses;

b) Expenses for hiring consulting experts to establish and review preliminary budgets (if applicable); expenses for organizing contractor selection and price review (if applicable);

d) Expenses for organizing field surveys for planning; expenses for collecting, purchasing data, diagrams, maps; expenses for basic investigations (if applicable) for planning that requires basic investigations, technical surveying costs, and building specialized mathematical models (if applicable) as prescribed by relevant laws;

d) Expenses for strategic environmental assessment (if applicable);

e) Expenses for conferences and seminars to gather opinions on the outline of planning; opinions on the planning;

g) Other expenses for implementing planning activities as prescribed by law;

2. The contents for indirect activities related to the review of planning include:

a) Expenses for organizing conferences and seminars to gather opinions on the documents submitted for review;

b) Expenses for independent advisory reviews of planning;

c) Expenses for convening review meetings;

d) Expenses for office supplies, communication, printing;

d) Other expenses serving the review of planning (including the review of strategic environmental assessments of planning) as prescribed by law;

3. The contents for indirect activities related to the publication of planning include expenses for implementing activities to publish planning according to the forms prescribed in Clauses 2, 4, 5, and 6 of Article 43 of the Planning Law and other expenses serving the publication of planning as prescribed by law;

4. The contents for indirect activities related to the evaluation of planning implementation include:

a) Expenses for organizing field surveys and collecting data, diagrams, maps to serve the evaluation of planning implementation;

b) Expenses for scientific research to serve the evaluation of planning implementation;

c) Expenses for conferences and seminars to gather opinions on the evaluation of planning implementation;

d) Expenses for office supplies, communication, printing; expenses for editing and translating documents to serve the evaluation of planning implementation;

đ) Other expenses serving the evaluation of planning implementation as prescribed by law;

5. The contents for indirect activities related to the adjustment of planning include:

a) For adjustments to planning as prescribed in Article 53 of the Planning Law, the contents for indirect activities related to the establishment, review, and publication of adjusted planning shall be implemented as the contents for indirect activities related to the establishment, review, and publication of planning as prescribed in Clauses 1, 2, and 3 of this Article;

b) For adjustments to planning as prescribed in the simplified procedures in Article 54 of the Planning Law, the contents for each work item of indirect activities related to the establishment and publication of adjusted planning shall be implemented as the contents for corresponding work items of indirect activities related to the establishment and publication of planning as prescribed in Clause 1 and Clause 3 of this Article.

Article 8. Specific expenditure levels

The expenditure level for certain specific activities to implement indirect establishment, review, publication, evaluation, and adjustment of national-level master plans, regional master plans, provincial master plans from regular expenditure and public investment funds of the state budget shall be carried out according to the current financial expenditure standards and norms prescribed by competent state agencies, as follows:

1. Expenditure on travel expenses, conferences, and seminars serving the establishment, review, publication, evaluation, and adjustment of master plans shall be implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Minister of Finance, stipulating travel expense regulations and conference regulations, which have been amended and supplemented by Circular No. 12/2025/TT-BTC dated March 19, 2025, issued by the Minister of Finance; and Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Minister of Finance, stipulating travel expense regulations for civil servants and employees of state agencies traveling abroad for short-term missions funded by the state budget.

2. Expenditure on surveys, investigations, and statistics shall be implemented in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Minister of Finance, stipulating the preparation of budgets, management, use, and settlement of costs for conducting statistical surveys and national comprehensive statistical surveys, and Circular No. 37/2022/TT-BTC dated June 22, 2022, issued by the Minister of Finance, amending and supplementing Clause 9, Article 3 and Model No. 01 attached to Circular No. 109/2016/TT-BTC.

3. Expenditure on scientific research serving planning activities shall be implemented in accordance with Circular No. 38/2025/TT-BKHCN dated November 30, 2025, issued by the Minister of Science and Technology, stipulating the preparation of budgets, management, use, and settlement of costs for certain items of state budget expenditure related to the management of scientific and technological activities and innovation.

4. Expenditure on inspection, supervision, and evaluation shall be implemented in accordance with Circular No. 06/2007/TT-BTC dated January 26, 2007, issued by the Minister of Finance, guiding the preparation of budgets, management, and use of costs to ensure the implementation of policies, strategies, master plans, and plans; and Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Minister of Finance, stipulating travel expense regulations and conference regulations, which have been amended and supplemented by Circular No. 12/2025/TT-BTC dated March 19, 2025, issued by the Minister of Finance.

5. Expenditure on hiring domestic experts shall be implemented in accordance with Circular No. 004/2025/TT-BNV dated May 7, 2025, issued by the Minister of Home Affairs, stipulating the salary levels of domestic consulting experts as a basis for determining tender package prices.

6. Expenditure on information technology application shall be implemented in accordance with laws governing the management of investment in information technology applications using state budget funds and relevant laws; and standards in the field of information and communication.

7. Expenditure on strategic environmental assessment of master plans shall be implemented in accordance with laws on environmental protection.

8. Expenditure on translating foreign language documents into Vietnamese and vice versa to serve planning activities shall be implemented in accordance with Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Minister of Finance, stipulating reception regulations for foreign guests visiting Vietnam, conference organization regulations for international conferences in Vietnam, and reception regulations for domestic guests, which have been amended and supplemented by Circular No. 54/2021/TT-BTC dated July 6, 2021, issued by the Minister of Finance.

9. Expenditure on the exploitation and use of surveying and mapping data shall be implemented in accordance with Circular No. 47/2024/TT-BTC dated July 10, 2024, issued by the Minister of Finance, stipulating fee collection levels, collection, payment, exemption, management, and use regulations for the exploitation and use of surveying and mapping data.

10. Other contents, activities, and expenditure standards shall be implemented in accordance with the current relevant laws.

Article 9. Establishing budgets, allocating, and settling costs for planning activities from state investment capital and regular expenditure funds

1. For state investment capital

a) Based on the outline for establishing and adjusting plans approved by the competent authority or the proposed content for plan adjustments according to simplified procedures, the agency or organization assigned to establish or adjust construction plans shall prepare the budget for planning tasks to be submitted to the competent authority for approval according to the procedures stipulated in Clause 2 of Article 44 of the Law on Public Investment No. 58/2024/QH15 amended and supplemented by Law No. 90/2025/QH15, as provided in Clause 3 of this Article and relevant laws;

b) The management, utilization, and settlement of planning tasks from state investment capital shall be carried out in accordance with the provisions of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government on managing, settling accounts, and finalizing projects using public investment capital and relevant laws.

2. For regular expenditure funds

a) The preparation and approval of estimated costs, the establishment and consolidation of the budget for implementing planning activities into the annual state budget estimate shall be conducted in accordance with the provisions of Article 25 of Decree No. 104/2026/NĐ-CP dated March 31, 2026 of the Government detailing the preparation of budgets, management, utilization, and settlement of regular expenditures to implement tasks specified in Article 40 of the State Budget Law;

b) The preparation of the budget for implementing planning activities must comply with the requirements set forth in Clause 3 of this Article. The authority to approve the budget for implementing planning activities shall be implemented in accordance with the provisions of Clause 4 of this Article;

c) The management, utilization, and settlement of costs for planning activities from regular expenditure funds shall be carried out in accordance with the provisions of Article 26 of Decree No. 104/2026/NĐ-CP dated March 31, 2026 of the Government detailing the preparation of budgets, management, utilization, and settlement of regular expenditures to implement tasks specified in Article 40 of the State Budget Law;

d) The preparation, approval of budgets, allocation, assignment of budgets, and settlement of costs for scientific and technological activities and innovation serving planning activities shall be carried out in accordance with the provisions of the State Budget Law and laws on science, technology, and innovation.

3. Requirements for preparing the budget for planning tasks from state investment capital and the budget for implementing planning activities from regular expenditure funds:

a) Ensuring compliance with the regulations on planning, public investment, state budget, and other related laws;

b) Ensuring compliance with the outline for establishing plans or proposed content for plan adjustments according to simplified procedures for national-level, regional, and provincial plans; ensuring compliance with the planning tasks (if any) for detailed sectoral plans;

c) Ensuring compliance with the content of expenses, expense levels, and standards prescribed in Article 5 of this Circular and relevant laws; ensuring no overlap in expense content among activities; ensuring economy and prevention of waste.

4. Authority to approve the budget for implementing planning activities from regular expenditure funds of the state budget:

a) The Minister of Finance decides or delegates the authority to decide on approving the budget for implementing overall national planning and regional planning;

b) The Minister of Agriculture and Environment decides or delegates the authority to decide on approving the budget for implementing national marine space planning and national land use planning;

c) The Minister decides or delegates the authority to decide on approving the budget for implementing sectoral planning and detailed sectoral planning within their jurisdiction;

d) The People's Committee of the province decides or delegates the authority to decide on approving the budget for implementing provincial planning and detailed sectoral planning within their jurisdiction.

Article 10. Management and use of resources provided by organizations and individuals for planning activities

1. Based on the decision of the competent authority regarding the acceptance of support resources from organizations and individuals for planning activities as stipulated in Article 6 of Decree No. 70/2026/NĐ-CP dated March 9, 2026 of the Government detailing some provisions of the Planning Law, the agency responsible for national master planning, national marine space planning, national land use planning, the agency organizing sectoral planning, regional planning, provincial planning, detailed sectoral planning shall implement the acceptance, management, and use of resources provided by organizations and individuals for planning activities in accordance with relevant laws.

2. For cases where organizations and individuals voluntarily provide financial assistance to the state budget for implementing planning activities, the content of expenditure, the level of expenditure, and the norms for planning activities shall be implemented according to the provisions of Article 5 of this Circular. In cases where the funding party or the authorized representative of the funding party has agreed on different terms regarding the content of expenditure, the level of expenditure, and the norms, such agreements shall be carried out in accordance with the agreement documents or project/non-project documents approved by the competent authority of Vietnam and relevant laws, ensuring the efficient and economical use of funds.

3. The agency receiving the sponsorship is responsible for publicly disclosing information about the situation of receiving, managing, and the results of using the sponsorship resources from organizations and individuals for planning activities; managing and using the sponsorship resources from organizations and individuals supporting planning activities in accordance with the law.

Chapter III
STANDARDS FOR PLANNING ACTIVITIES
FOR NATIONAL PLANNING, REGIONAL PLANNING,
PROVINCIAL PLANNING

Article 11. Principles for applying standards for direct activities

1. The standards for direct activities of planning, reviewing, and adjusting planning as stipulated in this Circular are the maximum standards for implementing the contents of work in planning, reviewing, and adjusting planning.

2. Each content of work within the standards for direct activities of planning and adjusting planning is carried out by one consultant or a group of consultants. The competent authority approving the budget for implementing planning activities decides on the use of one or more consultants to carry out each content of work in accordance with the requirements of the content, progress of implementing planning activities, and the principles stipulated in Clause 3 and Clause 4 of this Article.

3. The application of the consultant's fee for carrying out one content of work in planning and adjusting planning must comply with the following principles:

a) In cases where one consultant is used, the consultant's fee must be equal to or higher than the consultant's fee specified in Articles 12 and 14 of this Circular;

b) In cases where a group of consultants is used, the group of consultants must have a leading consultant whose fee is equal to or higher than the consultant's fee specified in Articles 12 and 14 of this Circular. As for other consultants, it is permissible to use a consultant's fee different from that specified in Articles 12 and 14 of this Circular.

4. The cost of using a consultant to carry out one content of work shall not exceed the cost determined according to the standards specified in Articles 12, 13, and 14 of this Circular. In cases where a higher consultant's fee than the one specified in Articles 12, 13, and 14 of this Circular is used, the consultant's salary shall not exceed the salary of the consultant's fee specified in Articles 12, 13, and 14 of this Circular.

1. The standard for direct activities of national master planning is specified in Appendix I of this Circular.

2. The standard for direct activities of national marine space planning is specified in Appendix II of this Circular.

3. The standard for direct activities of national land use planning is specified in Appendix III of this Circular.

4. The standard for direct activities of sectoral planning is specified in

Chapter I
GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular stipulates the management and use of costs for planning activities for national-level planning, regional planning, provincial planning, and sectoral detailed planning; and the standards for planning activities for national-level planning, regional planning, and provincial planning.

2. The management and use of costs for planning activities for urban and rural planning, special administrative-economic unit planning, and standards for planning activities for sectoral detailed planning, urban and rural planning, and special administrative-economic unit planning shall be implemented in accordance with relevant laws.

Article 2. Applicability

This Circular applies to agencies, organizations, and individuals related to the management and use of costs for planning activities for national-level planning, regional planning, provincial planning, and sectoral detailed planning.

Article 3. Explanation of Terms and Abbreviations

1. Base region refers to the territorial area at the regional level with parameters such as land area, population, and gross regional domestic product (GRDP) as specified in this Circular, serving as a reference basis for establishing standards for direct regional planning activities.

2. Base province refers to the territorial area at the provincial level with parameters such as land area, population, and GRDP as specified in this Circular, serving as a reference basis for establishing standards for direct provincial planning activities.

3. Content proposal refers to the content assigned by the People's Committee of the province to relevant agencies and organizations to include in provincial planning within their scope of management.

4. Base content proposal refers to the content specified in this Circular serving as a reference basis for establishing standards for direct construction of content proposals to be included in provincial planning.

5. Expert level refers to the level of experts performing tasks to implement planning activities as stipulated in this Circular; including four levels as prescribed in Circular No. 004/2025/TT-BNV dated May 7, 2025, of the Minister of Home Affairs on the salary levels of domestic consulting experts as a basis for determining tender package prices and designated as: Level 1 Consulting Expert (CG1), Level 2 Consulting Expert (CG2), Level 3 Consulting Expert (CG3), Level 4 Consulting Expert (CG4).

6. Working days refer to the number of working days of the expert levels as stipulated in this Circular required to complete the tasks to implement planning activities.

Chapter II
MANAGEMENT AND USE OF COSTS FOR PLANNING ACTIVITIES
FOR NATIONAL-LEVEL PLANNING, REGIONAL PLANNING,
PROVINCIAL PLANNING, AND SECTORAL DETAILED PLANNING

Article 4. Sources of Costs

1. The sources of costs for planning activities for national-level planning, regional planning, provincial planning, and sectoral detailed planning are as follows:

a) State budget investment capital and regular state budget funds, support resources from organizations and individuals, and other lawful funds allocated for planning formulation, publication, and adjustment;

b) Regular state budget funds, support resources from organizations and individuals, and other lawful funds allocated for planning review and implementation evaluation.

2. Regular state budget funds and state budget investment capital for planning activities for national-level planning, regional planning, provincial planning, and sectoral detailed planning shall be implemented according to the budget hierarchy in accordance with the Investment Law and the State Budget Law, including:

a) Planning activity costs of the Ministry shall be covered by the central budget;

b) Planning activity costs of localities shall be covered by the local budget.

3. Resources from organizations and individuals supporting planning activities for national-level planning, regional planning, provincial planning, and sectoral detailed planning shall be implemented in accordance with Article 10 of this Circular.

The state budget will not allocate funds for contents that have already been sponsored, except in cases where only part of the activity work contents are guaranteed.

Article 5. Content of expenditure, level of expenditure, and standard for planning activities

1. The content of expenditure, level of expenditure, and standard for national-level planning, regional planning, and provincial planning shall be implemented in accordance with the following provisions:

a) The content of expenditure for direct activities and indirect activities of planning activities shall be carried out in accordance with the provisions of Article 6 and Article 7 of this Circular;

b) The level of expenditure for certain specific activities to implement indirect activities such as drafting, reviewing, announcing, evaluating, and adjusting planning shall be carried out in accordance with the provisions of Article 8 of this Circular;

c) The standard for planning activities shall be carried out in accordance with the provisions of Chapter III of this Circular;

d) Contingency costs (if any): contingency for unforeseen workload when preparing the budget shall not exceed 10% of the total costs for direct activities and indirect activities of planning activities.

2. The content of expenditure, level of expenditure, and standard for planning activities for detailed sectoral planning shall be carried out in accordance with the relevant laws.

In cases where the relevant laws on detailed sectoral planning have not provided for the content of expenditure and level of expenditure, the competent authority approving the budget for implementing planning activities shall decide on the selection and application of the content of expenditure and level of expenditure prescribed in points a and b of Clause 1 of this Article.

Article 6. Content of expenditure for direct activities of drafting, reviewing, and adjusting national-level planning, regional planning, and provincial planning

1. The content of expenditure for direct activities of drafting planning includes:

a) Expenditure for direct activities of drafting planning;

b) Expenditure for direct activities of building content to be included in provincial planning.

2. The content of expenditure for direct activities of reviewing planning includes:

a) Expenditure for the activities of experts serving as members of the Planning Review Council;

b) Expenditure for the activities of experts serving as members of the Strategic Environmental Assessment Review Council (if applicable);

c) Expenditure for the activities of experts serving as members of the Scheme and Database Review Council of the Planning Review Council.

3. The content of expenditure for direct activities of adjusting planning is stipulated as follows:

a) For adjustments to planning as prescribed in Article 53 of the Planning Law, the content of expenditure for direct activities of drafting, reviewing, and adjusting planning shall be carried out in accordance with the content of expenditure for direct activities of drafting and reviewing planning as prescribed in Clauses 1 and 2 of this Article;

b) For adjustments to planning according to the simplified procedures prescribed in Article 54 of the Planning Law, the content of expenditure for each item of work in direct activities of adjusting planning shall be carried out in accordance with the content of expenditure for corresponding items of work in direct activities of drafting planning as prescribed in point a of Clause 1 of this Article.

Article 7. Content of expenditure for indirect activities of drafting, reviewing, announcing, evaluating, and adjusting national-level planning, regional planning, and provincial planning

1. The content of expenditure for indirect activities of drafting planning includes:

a) General management expenditure (if any) of the agency or organization assigned to implement drafting planning including: salaries of management staff; payment for labor services under contracts; allowances; contributions (social insurance; health insurance; unemployment insurance); application of science and technology; payment for public services; office supplies; information, propaganda, communication; organizing related management meetings; travel expenses; renting, repairing, purchasing assets for management activities; other management activity expenses;

b) Expenditure for hiring consulting experts to draft and review budgets (if any);

c) Expenditure for organizing contractor selection and price verification (if any);

d) Expenditure for organizing field surveys for planning; expenditure for collecting, purchasing data, schemes, maps related to planning; basic investigation expenditure (if any) for planning that must conduct basic investigations, technical survey expenditure, and specialized model construction expenditure (if any) in accordance with relevant laws;

e) Expenditure for environmental strategic assessment (if any);

f) Expenditure for conferences and seminars to seek opinions on the outline of planning; seeking opinions on planning;

g) Other expenditures for implementing planning in accordance with the law.

2. The content of expenditure for indirect activities of reviewing planning includes:

a) Expenditure for organizing conferences and seminars to seek opinions on submitted documents for review;

b) Expenditure for independent review consulting;

c) Expenditure for organizing review meetings;

d) Expenditure for office supplies, communication, printing;

e) Other expenditures serving the review of planning (including the review of strategic environmental assessments of planning) in accordance with the law.

3. The content of expenditure for indirect activities of announcing planning includes expenditures for implementing activities to announce planning in the forms prescribed in Clauses 2, 4, 5, and 6 of Article 43 of the Planning Law and other expenditures serving the announcement of planning in accordance with the law.

4. The content of expenditure for indirect activities of evaluating the implementation of planning includes:

a) Expenditure for organizing field surveys, data collection, diagrams, and maps to serve the evaluation of planning implementation;

b) Expenditure for scientific research to serve the evaluation of planning implementation;

c) Expenditure for conferences and seminars to seek opinions on the evaluation of planning implementation;

d) Expenditure for office supplies, communication, printing; expenditure for editing and translating documents to serve the evaluation of planning implementation;

e) Other expenditures serving the evaluation of planning implementation in accordance with the law.

5. The content of expenditure for indirect activities of adjusting planning includes:

a) For adjustments to planning as prescribed in Article 53 of the Planning Law, the content of expenditure for indirect activities of drafting, reviewing, and announcing adjustments to planning shall be carried out in accordance with the content of expenditure for indirect activities of drafting, reviewing, and announcing planning as prescribed in Clauses 1, 2, and 3 of this Article;

b) For adjustments to planning according to the simplified procedures prescribed in Article 54 of the Planning Law, the content of expenditure for each item of work in indirect activities of drafting and announcing adjustments to planning shall be carried out in accordance with the content of expenditure for corresponding items of work in indirect activities of drafting and announcing planning as prescribed in Clause 1 and Clause 3 of this Article.

Article 8. Specific expenditure levels

The expenditure level for certain specific activities to implement indirect tasks of planning, reviewing, announcing, evaluating, and adjusting national-level, regional, and provincial planning from regular expenditure and public investment funds of the state budget shall be carried out according to the current financial expenditure standards and norms prescribed by competent state agencies, as follows:

1. Expenditure on travel expenses, conferences, and seminars serving planning, reviewing, announcing, evaluating, and adjusting plans shall be implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Minister of Finance, detailing travel expenses and conference regulations, which has been amended and supplemented by Circular No. 12/2025/TT-BTC dated March 19, 2025, issued by the Minister of Finance; and Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Minister of Finance, detailing travel expenses for state officials traveling abroad for short-term missions funded by the state budget.

2. Expenditure on surveys, investigations, and statistics shall be implemented in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Minister of Finance, detailing the preparation of budgets, management, use, and settlement of costs for conducting statistical surveys and national comprehensive statistical censuses, and Circular No. 37/2022/TT-BTC dated June 22, 2022, issued by the Minister of Finance, amending and supplementing Clause 9, Article 3, and Model No. 01 attached to Circular No. 109/2016/TT-BTC.

3. Expenditure on scientific research serving planning activities shall be implemented in accordance with Circular No. 38/2025/TT-BKHCN dated November 30, 2025, issued by the Minister of Science and Technology, detailing the preparation of budgets, management, use, and settlement of state budget costs for certain management activities related to science, technology, and innovation.

4. Expenditure on inspection, supervision, and evaluation shall be implemented in accordance with Circular No. 06/2007/TT-BTC dated January 26, 2007, issued by the Minister of Finance, guiding the preparation of budgets, management, and use of costs to ensure inspection work on policy implementation, strategies, planning, and plans; and Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Minister of Finance, detailing travel expenses and conference regulations, which have been amended and supplemented by Circular No. 12/2025/TT-BTC dated March 19, 2025, issued by the Minister of Finance.

5. Expenditure on hiring domestic experts shall be implemented in accordance with Circular No. 004/2025/TT-BNV dated May 7, 2025, issued by the Minister of Home Affairs, detailing the salary levels of domestic consulting experts as a basis for determining tender package prices.

6. Expenditure on information technology application shall be implemented in accordance with laws governing the management of information technology investment using state budget funds and relevant laws; and norms within the field of information and communication.

7. Expenditure on strategic environmental assessment of plans shall be implemented in accordance with environmental protection laws.

8. Expenditure on translating foreign language documents into Vietnamese and vice versa to serve planning activities shall be implemented in accordance with Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Minister of Finance, detailing reception regulations for foreign guests visiting Vietnam, conference and seminar organization regulations for international events in Vietnam, and reception regulations for domestic guests, which have been amended and supplemented by Circular No. 54/2021/TT-BTC dated July 6, 2021, issued by the Minister of Finance.

9. Expenditure on the exploitation and utilization of surveying and mapping data shall be implemented in accordance with Circular No. 47/2024/TT-BTC dated July 10, 2024, issued by the Minister of Finance, detailing fee collection, payment, exemption, management, and utilization norms for the exploitation and utilization of surveying and mapping data.

10. Other contents, activities, and expenditure norms shall be implemented in accordance with the current relevant laws.

Article 9. Establishing budgets, allocating, and settling costs for planning activities from state investment capital and regular expenditure funds

1. For state investment capital

a) Based on the framework for establishing and adjusting plans approved by the competent authority or the proposed content for adjusting plans according to simplified procedures, the agency or organization assigned to establish or adjust construction plans shall prepare the budget for planning tasks to be submitted to the competent authority for approval according to the procedures stipulated in Clause 2, Article 44 of the Law on Public Investment No. 58/2024/QH15 amended and supplemented by Law No. 90/2025/QH15, as provided in Clause 3 of this Article and relevant laws;

b) The management, use, and settlement of planning tasks from state investment capital shall be carried out in accordance with the provisions of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government on the management, payment, and settlement of projects using public investment capital and relevant laws.

2. For regular expenditure funds

a) The establishment and approval of estimated costs, preparation and consolidation of the budget for implementing planning activities into the annual state budget estimate shall be carried out in accordance with Article 25 of Decree No. 104/2026/NĐ-CP dated March 31, 2026 of the Government detailing the procedures for preparing budgets, managing, using, and settling regular expenditures to implement tasks specified in Article 40 of the State Budget Law;

b) The preparation of the budget for implementing planning activities must comply with the requirements set forth in Clause 3 of this Article. The authority to approve the budget for implementing planning activities shall be carried out in accordance with the provisions of Clause 4 of this Article;

c) The management, use, and settlement of costs for planning activities from regular expenditure funds shall be carried out in accordance with the provisions of Article 26 of Decree No. 104/2026/NĐ-CP dated March 31, 2026 of the Government detailing the procedures for preparing budgets, managing, using, and settling regular expenditures to implement tasks specified in Article 40 of the State Budget Law;

d) The establishment, approval, allocation, assignment, and settlement of budgets for scientific and technological activities and innovation serving planning activities shall be carried out in accordance with the provisions of the State Budget Law and laws on science, technology, and innovation.

3. Requirements for establishing the budget for planning tasks from state investment capital and the budget for implementing planning activities from regular expenditure funds:

a) Ensuring compliance with the laws on planning, laws on public investment, laws on the state budget, and other related laws;

b) Ensuring compliance with the framework for establishing national-level, regional, and provincial planning or proposed content for adjusting such plans according to simplified procedures; ensuring compliance with the planning tasks (if any) for detailed sectoral planning;

c) Ensuring compliance with the content, levels, and standards specified in Article 5 of this Circular and relevant laws; ensuring no overlap in funding between different activities; ensuring economy and prevention of waste.

4. Authority to approve the budget for implementing planning activities from regular expenditure funds of the state budget:

a) The Minister of Finance decides or delegates the authority to decide on approving the budget for implementing overall national planning and regional planning;

b) The Minister of Agriculture and Environment decides or delegates the authority to decide on approving the budget for implementing national marine space planning and national land use planning;

c) The Minister decides or delegates the authority to decide on approving the budget for implementing sectoral planning and detailed sectoral planning within their jurisdiction;

d) The People's Committee of the province decides or delegates the authority to decide on approving the budget for implementing provincial planning and detailed sectoral planning within their jurisdiction.

Article 10. Management and use of resources provided by organizations and individuals for planning activities

1. Based on the decision of the competent authority regarding the acceptance of support resources from organizations and individuals for planning activities as stipulated in Article 6 of Decree No. 70/2026/NĐ-CP dated March 9, 2026 of the Government detailing certain provisions of the Planning Law, the agency responsible for national master planning, national marine space planning, national land use planning, the agency organizing sectoral planning, regional planning, provincial planning, detailed sectoral planning shall implement the acceptance, management, and use of resources provided by organizations and individuals for planning activities in accordance with relevant laws.

2. In cases where organizations and individuals voluntarily contribute funds to the state budget for implementing planning activities, the contents, levels, and standards of expenditure for planning activities shall be carried out according to the provisions of Article 5 of this Circular. In cases where the funding party or their authorized representative has agreed on different contents, levels, and standards of expenditure, such agreements shall be implemented in accordance with the approved project or non-project documents and relevant laws, ensuring the economical and effective use of funds.

3. The receiving agency is responsible for publicly disclosing information about the situation of receiving, managing, and the results of using resources provided by organizations and individuals for planning activities; managing and using resources provided by organizations and individuals supporting planning activities in accordance with the law.

Chapter III
STANDARDS FOR PLANNING ACTIVITIES
FOR NATIONAL PLANNING, REGIONAL PLANNING,
PROVINCIAL PLANNING

Article 11. Principles for applying standards for direct activities

1. The standards for direct activities of planning, reviewing, and adjusting plans specified in this Circular are the maximum standards for implementing the tasks within planning, reviewing, and adjusting plans.

2. Each task within the standards for direct activities of planning and adjusting plans is performed by one consultant or a group of consultants. The competent authority approving the budget for implementing planning activities decides on the use of one or more consultants to perform each task, ensuring it aligns with the requirements of content, progress, and the principles set forth in Clause 3 and Clause 4 of this Article.

3. The application of consultant fees for performing a task within planning and adjusting plans must comply with the following principles:

a) In cases where a single consultant is used, the consultant fee must be equal to or higher than the consultant fee specified in Articles 12 and 14 of this Circular;

b) In cases where a group of consultants is used, the leading consultant in the group must have a consultant fee equal to or higher than the consultant fee specified in Articles 12 and 14 of this Circular. For other consultants in the group, different consultant fees may be applied compared to those specified in Articles 12 and 14 of this Circular.

4. The cost of using consultants to perform a task must not exceed the cost determined according to the standards specified in Articles 12, 13, and 14 of this Circular. If a higher consultant fee than that specified in Articles 12, 13, and 14 of this Circular is used, the consultant's salary must not exceed the salary of the consultant fee specified in Articles 12, 13, and 14 of this Circular.

Article 12. Standards for direct activities of planning

1. The standards for direct activities of national master planning are specified in Appendix I of this Circular.

2. The standards for direct activities of national marine space planning are specified in Appendix II of this Circular.

3. The standards for direct activities of national land use planning are specified in Appendix III of this Circular.

4. The standards for direct activities of sectoral planning are specified in

Appendix IV of this Circular.

5. The standards for direct activities of regional planning are specified in Appendices V and VI of this Circular.

6. The standards for direct activities of provincial planning are specified in Appendices VII and VIII of this Circular.

7. The standards for direct activities of developing content to be included in provincial planning are specified in Appendices IX and X of this Circular.

8. The standards specified in Clauses 1, 2, 3, 4, 5, 6, and 7 of this Article do not include basic investigation activities, technical surveys, and specialized mathematical model construction. The standards for these activities are carried out in accordance with relevant laws.

Article 13. Standards for Direct Planning Appraisal Activities

The standards for direct planning appraisal activities refer to the standards for the activities of experts serving as members of the Planning Appraisal Council as stipulated in Appendix XI of this Circular.

Article 14. Standards for Direct Planning Adjustment Activities

The standards for each component of direct planning adjustment activities shall be applied according to the standards for direct planning preparation activities as provided for in Article 12 of this Circular, ensuring the use of cost-saving and efficient expenses.

Article 15. Standards for Indirect Activities

The standards for indirect activities related to planning preparation, appraisal, publication, evaluation, and adjustment shall be determined based on the necessary volume when preparing the budget for planning activities, ensuring that the content and level of expenditure comply with the provisions of Articles 7 and 8 of this Circular and relevant laws.

Article 16. Standards for Hiring Foreign Consulting Organizations

In cases where foreign consulting organizations are hired to prepare or adjust plans pursuant to the decision of the competent authority, the standards for hiring foreign consulting organizations shall be determined based on the necessary volume when preparing the budget in accordance with the legal provisions on bidding related to determining the tender package price and other relevant legal provisions.

Chapter IV IMPLEMENTATION PROVISIONS

Article 17. Effective Date

1. This Circular shall take effect from March 31, 2026.

2. The following circulars shall cease to be effective from the date this Circular takes effect, except for the provisions set forth in Clause 3 and Clause 4 of this Article:

a) Circular No. 08/2019/TT-BKHDT dated May 17, 2019, issued by the Minister of Planning and Investment guiding the standards for planning activities which have been amended and supplemented by Circular No. 21/2023/TT-BKHDT dated December 31, 2023, issued by the Minister of Planning and Investment;

b) Circular No. 32/2023/TT-BTC dated May 29, 2023, issued by the Minister of Finance guiding the use of regular state budget funds, including funding from organizations and individuals, for planning preparation, appraisal, decision-making, or approval and publication, and adjustment of plans.

3. Provisions related to the management and use of costs and standards for adjusting the national marine space plan and the national land use plan for the period 2021-2030 in Circular No. 08/2019/TT-BKHDT dated May 17, 2019, issued by the Minister of Planning and Investment, which have been amended and supplemented by Circular No. 21/2023/TT-BKHDT dated December 31, 2023, issued by the Minister of Planning and Investment, and Circular No. 32/2023/TT-BTC dated May 29, 2023, issued by the Minister of Finance, shall remain valid until the adjusted plan is approved but not later than June 30, 2026.

4. Provisions related to standards for determining land use indicators in allocation and zoning schemes in the adjustment of provincial plans for the period 2021-2030 in Circular No. 08/2019/TT-BKHDT dated May 17, 2019, issued by the Minister of Planning and Investment, which have been amended and supplemented by Circular No. 21/2023/TT-BKHDT dated December 31, 2023, issued by the Minister of Planning and Investment, and land laws, shall remain valid until the expiration date of the plan.

5. National sectoral plans for the period 2021-2030 listed at items 3, 4, 5, 12, 14, 16, 19, 20, 22, 29, and 30 of Appendix I of the Law on Planning No. 21/2017/QH14 shall implement plan adjustments from March 31, 2026, and manage and use costs and standards for plan adjustments accordingly at items 3, 4, 5, 11, 12, 13, 15, 24, and 34 of Section 1 of Appendix of the Law on Planning No. 112/2025/QH15 in accordance with this Circular until the expiration date of the plan, except for the provisions set forth in Clause 1 and Clause 2 of Article 18 of this Circular.

Article 18. Transitional Provisions

1. For national sector planning, regional planning, and provincial planning for the period 2021-2030 that have been approved with budget estimates and capital allocation, and whose adjustments have been approved by competent authorities but not yet published before March 1, 2026, continue to manage and use costs according to laws in effect before March 1, 2026 and related laws. In cases where it is necessary to establish new or adjust budget estimates for the publication of the adjusted plan, such actions shall be carried out in accordance with this Circular and related laws.

2. For national sector planning, regional planning, and provincial planning for the period 2021-2030 that have been approved with budget estimates and capital allocation, and which have been submitted for approval of adjustment plans before March 1, 2026 but have not yet been approved, continue to manage and use costs for plan adjustments according to laws in effect before March 1, 2026 and related laws. In cases where it is necessary to establish new or adjust budget estimates for the publication of the adjusted plan, such actions shall be carried out in accordance with this Circular and related laws.

3. For technical and specialized planning activities listed in items 3, 7, 8, 9, 12, 13, 18, 21, 22, 23, 28, 29, and 31 in Appendix II of the Planning Law No. 21/2017/QH14 that were established or adjusted before December 10, 2025 but have not yet been reviewed, approved, or published before this Circular takes effect, continue to implement according to laws in effect before this Circular takes effect and related laws.

4. For detailed sector planning activities under Section 2 of the Appendix of the Planning Law No. 112/2025/QH15 that have been approved with budget estimates and capital allocation before this Circular takes effect, continue to implement according to laws in effect before this Circular takes effect and related laws.

Article 19. Implementation Organization

1. Ministries, agencies at the level of ministries, provincial People's Committees, cities directly under the Central Government, and relevant organizations and individuals are responsible for implementing this Circular.

2. Where laws and regulations used as bases or cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented laws or the replacing regulations.

3. During the implementation process, if there are difficulties, obstacles, or emerging issues, the relevant agencies, organizations, and individuals are requested to report in writing to the Ministry of Finance for guidance.

Central Party Committee Secretariat;

Prime Minister, Deputy Prime Ministers;

Central Office and Party Committees;

General Secretary's Office;

National Assembly Office;

State President's Office;

Supreme People's Court;

Supreme People's Procuracy;

Ministries, agencies at the level of ministries;

Provincial People's Councils, Provincial People's Committees;

Ministry of Finance: Minister, Deputy Ministers, units under and affiliated with the Ministry;

Provincial Department of Finance, city finance departments;

Official Gazette, Government Electronic Information Portal;

Ministry of Finance Electronic Information Portal;

National Legal Database;

National Legal Portal;

Appendix I
SETTING THE LEVEL FOR DIRECT ACTIVITIES
CREATING NATIONAL OVERALL PLANNING

(Attached to Circular No. 36/2026/TT-BTC dated March 31, 2026 issued by the Minister of Finance)

Appendix II
SETTING THE LEVEL FOR DIRECT ACTIVITIES IN CREATING PLANNING
NATIONAL BORDER SPACE

(Attached to Circular No. 36/2026/TT-BTC dated March 31, 2026 issued by the Minister of Finance)

Appendix III
SETTING THE LEVEL FOR DIRECT ACTIVITIES IN CREATING PLANNING
NATIONAL LAND USE

(Attached to Circular No. 36/2026/TT-BTC dated March 31, 2026 of the Minister of Finance)

Appendix IV
STANDARDS FOR DIRECT PLANNING ACTIVITIES

(Attached to Circular No. 36/2026/TT-BTC dated March 31, 2026

of the Minister of Finance)

VI.1. ROAD NETWORK PLANNING

IV.3. OVERALL STRUCTURE PLAN FOR MARITIME INFRASTRUCTURE

IV.4. NATIONAL AIRPORT SYSTEM PLANNING (EXCLUDING SPECIALIZED AIRPORTS)

IV.6. ENERGY STRUCTURE PLAN

IV.7. ELECTRIC POWER DEVELOPMENT PLAN

IV.8. PETROLEUM, GAS STORAGE AND SUPPLY INFRASTRUCTURE PLAN
TT

** Investigating and collecting information and data to serve planning

PUBLIC
c

PUBLIC
b

PUBLIC

IV.14. FISHING PORT AND ANCHORAGE SYSTEM PLAN
FOR STORM EVACUATION OF FISHING BOATS

15. HEALTH INFRASTRUCTURE NETWORK PLAN

IV.17. NATIONAL DEFENSE, MILITARY ZONE, AMMUNITION STORAGE FACILITIES PLAN

IV.19. SECURITY INDUSTRY PLAN

IV.23. COMPREHENSIVE EXPLOITATION AND USE OF COASTAL RESOURCES PLAN
REGION

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