Circular No. 40/2023/TT-BTC on the management and use of funds for building the nationwide movement to protect national security

This Circular stipulates the procedures for preparing budgets, implementing budgets, and finalizing accounts for funds allocated from the state budget for building the nationwide movement to protect national security at all levels. It also provides specific expenditure guidelines for certain activities such as professional training and encouragement; visiting and motivating community organization models and individuals with achievements in the nationwide movement to protect national security.

Document No.40/2023/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVõ Thành Hưng — Thứ trưởng
Updated15/06/2026
SectorFinance
FieldFinancial Miscellaneous
Issued date09/06/2023
Effective date23/07/2023
Expiry date
StatusIn effect
✦ Smart summary

This Circular stipulates the procedures for preparing budgets, implementing budgets, and finalizing accounts for funds allocated from the state budget for building the nationwide movement to protect national security at all levels. It also provides specific expenditure guidelines for certain activities such as professional training and encouragement; visiting and motivating community organization models and individuals with achievements in the nationwide movement to protect national security.

Scope of application

Agencies and units assigned the main responsibility for implementing the construction of the movement to protect national security

Key points

  • Regulations on the preparation of budgets, implementation of budgets, and finalization of accounts for funds allocated from the state budget.
  • Guidelines for specific expenditures for certain activities such as professional training and encouragement; visiting and motivating community organization models and individuals with achievements in the nationwide movement to protect national security.
  • Transparency in the use of funds from voluntary contributions from organizations and individuals through socialization.
  • Effective from July 23, 2023.
  • Applies until the new Pay Scale based on job positions, titles, and leadership positions replaces the current Pay Scale applicable to cadres, civil servants, and public officials and becomes effective.

🌐 Social impact of this document

  • Enhance the effectiveness of the use of funds from the state budget for building the nationwide movement to protect national security.
  • Encourage units to mobilize as much as possible from voluntary contributions from organizations and individuals through socialization.
  • Transparency in the use of funds enhances community trust and participation in the nationwide movement to protect national security.

❓ Frequently asked questions

When does this Circular take effect?

This Circular takes effect from July 23, 2023.

The allowances for cadres, civil servants, public officials, and workers stipulated in this Circular will be applied until when?

Until the new Pay Scale based on job positions, titles, and leadership positions replaces the current Pay Scale applicable to cadres, civil servants, and public officials and becomes effective.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

Number: 40/2023/TT-BTC

Hanoi, June 9, 2023

CIRCULAR
Regulations on management and use of funds for building the nationwide people's movement to protect national security
nationwide people's movement for national security

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

Pursuant to the Law on People's Police dated November 20, 2018;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 06/2014/NĐ-CP dated January 21, 2014 of the Government on measures to mobilize the masses to protect national security and maintain public order and social safety;

Pursuant to Decree No. 165/2016/NĐ-CP dated December 24, 2016 of the Government on management and use of state budget for certain activities in the fields of national defense and security, and Decree No. 01/2020/NĐ-CP dated May 14, 2020 of the Government amending and supplementing some articles of Decree No. 165/2016/NĐ-CP dated December 24, 2016 of the Government on management and use of state budget for certain activities in the fields of national defense and security;

At the request of the Department of Finance for National Defense and Security, particularly;

The Minister of Finance promulgates this Circular on management and use of funds for building the nationwide people's movement to protect national security.

Article 1. Scope of Regulation and Applicability

2. Applicability:

This Circular stipulates the management and use of funds for building the nationwide people's movement to protect national security organized and implemented by agencies, organizations, and individuals in the central and local political system as the main organizers of the nationwide people's movement to protect national security as prescribed in Clause 2, Article 9 and Clause 2, Article 11 of Decree No. 165/2016/NĐ-CP dated December 24, 2016 of the Government on management and use of state budget for certain activities in the fields of national defense and security.

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

a) People's Public Security forces; ministries, ministerial-level agencies, and central agencies responsible for organizing the work of building the nationwide people's movement to protect national security;

b) People's Committees at all levels;

c) Political and social organizations at all levels;

d) Civil servants, public officials, employees, and contractual workers working in state agencies, public service units, and political and social organizations in accordance with the law;

đ) Non-professional forces performing tasks to build the nationwide people's movement to protect national security at commune, village, hamlet, village, ward, group, unit, and equivalent community levels within communes, towns, and wards.

Article 2. Sources of Funding

1. The state budget ensures funding for building the nationwide people's movement to protect national security in accordance with the State Budget Law and current guiding documents on分级任务的原因是输入文本较长,为了确保准确无误地翻译每一个部分,并保持输出与输入格式一致,我将逐段进行翻译。以下是第一部分的翻译结果:

2. Funding sources integrated from other Programs and projects in accordance with the provisions of the law (if applicable).

3. Funding raised from voluntary contributions from organizations and individuals through socialization; implemented on the principle that the level mobilizing funds manages them, ensuring proper use, transparency, and public participation in accordance with current regulations.

Article 4. Contents of Expenditure

1. Contents exclusively carried out by central ministries and agencies:

a) Expenses for issuing normative legal documents within their authority regarding the nationwide people's movement for national security, expenses for information dissemination and propaganda, establishing special sections and columns, publishing activities and contents related to the nationwide people's movement for national security on communication media and electronic information portals; creating news articles, reports, videos, and exhibitions of the results of the nationwide people's movement for national security;

b) Expenses for training and capacity building for agencies, organizations, and individuals involved in the nationwide people's movement for national security;

c) Expenses for organizing meetings to disseminate information and promote exemplary models of mass organizations protecting national security and public order at the grassroots level;

d) Expenses for慰问和鼓励在全民国家安全运动中取得成绩的群众组织和个人。

2. Contents funded for the work of building the nationwide people's movement for national security carried out by provincial and district-level agencies and units:

a) Expenses for issuing normative legal documents within their authority regarding the work of building the nationwide people's movement for national security;

b) Expenses for information dissemination and propaganda, establishing special sections and columns, publishing activities and contents related to the nationwide people's movement for national security on communication media and electronic information portals; creating news articles, reports, videos, and exhibitions of the results of the nationwide people's movement for national security;

c) Expenses for directing, guiding, and organizing activities in response to the "National Security Day" on August 19th every year;

d) Expenses for serving surveying, guiding, building, and organizing meetings to disseminate information and promote exemplary models of mass organizations protecting public order at the grassroots level;

đ) Expenses for organizing knowledge enhancement (including issuing certificates and recognition certificates as prescribed (if applicable)), study sessions, seminars, experience exchanges, and training for agencies, organizations, and individuals implementing the work of building the nationwide people's movement for national security;

e) Expenses for rewarding outstanding collectives and individuals in the work of building the nationwide people's movement for national security;

g) Expenses for慰问和鼓励在全民国家安全运动中取得成绩的群众组织和个人;

h) Expenses for summarizing and concluding the work of building the nationwide people's movement for national security;

i) Expenses for office supplies, printing materials, and other direct expenses serving the work of building the nationwide people's movement for national security.

3. Contents funded for the work of building the nationwide people's movement for national security carried out by township-level agencies and units:

a) Expenses for propaganda and mobilizing the people to participate in the nationwide people's movement for national security;

b) Expenses for serving surveying, guiding, building, and organizing meetings to disseminate information and promote exemplary models of mass organizations protecting public order at the grassroots level;

c) Expenses for travel costs associated with attending training sessions, seminars, and practical exchanges with other regions on the work of building the nationwide people's movement for national security.

d) Expenditure on office supplies, printing of documents, and other expenses directly serving the work of building the nationwide people's security movement.

Article 4. Levels of expenditure

The levels of expenditure for the contents prescribed in Article 3 of this Circular shall be implemented according to the current financial expenditure standards and norms set by competent state agencies. This Circular specifies certain levels of expenditure as follows:

1. Expenditure for the work of drafting normative legal documents and perfecting the legal system regarding the work of building the nationwide people's security movement. The level of expenditure shall be carried out in accordance with Circular No. 338/2016/TT-BTC dated December 28, 2016, of the Ministry of Finance on the preparation of budgets, management, use, and settlement of state budget funds to ensure the work of drafting normative legal documents and perfecting the legal system, and Circular No. 42/2022/TT-BTC dated July 6, 2022, of the Ministry of Finance amending and supplementing certain provisions of Circular No. 338/2016/TT-BTC dated December 28, 2016, of the Ministry of Finance on the preparation of budgets, management, use, and settlement of state budget funds to ensure the work of drafting normative legal documents and perfecting the legal system.

2. Expenditure for information dissemination activities, data creation for publication of activities related to building the nationwide people's security movement on electronic portals/websites; writing news articles, reports, clips, exhibitions of content and images about the work of building the nationwide people's security movement: carried out in accordance with Decree No. 18/2014/NĐ-CP dated March 14, 2014, of the Government on remuneration systems in the field of journalism and publishing, and Decree No. 21/2015/NĐ-CP dated February 14, 2015, of the Government on remuneration for works in film, fine arts, photography, stage art, and various forms of performing arts, and regulations on the management of investment in the application of information technology using state budget funds; economic and technical norms in the field of information and communication.

3. Only organizations conducting surveys, building, and implementing models of mass organizations performing tasks to ensure security and order at the grassroots level:

a) Expenditure on fuel for vehicles used in mobilization efforts by commune-level agencies and organizations: Pledged at 12,000 VND/km based on actual kilometers traveled approved by the Chairman of the People's Committee at the commune level;

b) Expenditure to ensure the work of building, establishing, and operating models of mass organizations performing tasks to ensure security and order at the grassroots level: 20,000,000 VND/01 model/01 commune-level unit/01 year.

4. Expenditure for organizing inspection teams, guidance, and survey missions; expenditure for meetings to disseminate information, review, conclude, and expand models of the nationwide people's security movement; expenditure for organizing meetings for the "National Security Day" at the grassroots level: carried out in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance on travel allowances and meeting expense regulations.

5. Expenditure for organizing training and vocational training; expenditure for supporting officials attending training courses: carried out in accordance with 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 funds allocated for training and capacity building for civil servants and 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 dated March 30, 2018, of the Minister of Finance guiding the preparation of budgets, management, use, and settlement of funds allocated for training and capacity building for civil servants and public officials.

6. Only expenditures for慰问和鼓励在全民国家安全运动中取得成绩的群众组织和个人,具体如下:

a) 中央负责建设全民国家安全运动工作的主管机关对每个模型每年的支出不超过20,000,000越南盾,每年不超过30个地方;对每人每年的支出不超过5,000,000越南盾,每个地方每年不超过5人,每年不超过30个地方。根据本点规定的总支出不超过1,350,000,000越南盾/年;

b) 省级负责建设全民国家安全运动工作的主管机关对每个模型每年每个乡级单位的支出不超过10,000,000越南盾,每年不超过30个乡级单位;对每人每年的支出不超过3,000,000越南盾,每年不超过100人。根据本点规定的总支出不超过600,000,000越南盾/年;

c) 县级负责建设全民国家安全运动工作的主管机关对每个模型每年每个乡级单位的支出不超过5,000,000越南盾,每年不超过10个乡级单位;对每人每年的支出不超过1,000,000越南盾,每年不超过50人。根据本点规定的总支出不超过100,000,000越南盾/年。

7. 对在全民国家安全运动中取得显著成绩的集体和个人进行奖励:按照《奖励与表彰法》第15/2003/QH11号(经第47/2005/QH11号、第39/2009/QH12号和第39/2013/QH13号法律修正)以及《奖励与表彰法》第6/2022/QH15号(自2024年1月1日起生效)的规定执行;以及政府第91/2017/NĐ-CP号法令关于奖励与表彰法若干条款的具体实施规定。

8. Expenditures such as printing publications, books, pictures, propaganda materials; making films, video clips; exhibitions and other related expenditures directly linked to building the nationwide people's security movement but not yet regulated by expenditure levels: Refer to market prices for similar work in the implementation area; have legal invoices and documents and be approved by the competent authority within the allocated budget.

Article 5. Budget preparation, budget execution, and final settlement work

The work of preparing, allocating, executing the budget, and final settlement for funds from the state budget allocated for building the all-people security protection movement at various levels shall be carried out in accordance with the current provisions of the State Budget Law, Accounting Law, and guiding documents of these laws, as well as regulations issued by competent authorities on principles, criteria, and allocation standards for regular expenditure budgets. This Circular supplements some contents as follows:

1. Budget preparation and budget execution:

a) Annually, along with the time for preparing the state budget, based on the approved work plan and guiding documents for preparing the state budget, agencies and units assigned the main responsibility to implement the construction of the all-people security protection movement shall prepare the state budget expenditure for building the all-people security protection movement and consolidate it into the regular expenditure budget of the agency or unit (according to the budget management level) to submit to the competent authority for consideration and allocation of funds according to current regulations;

b) The allocation and execution of the budget shall be carried out in accordance with the State Budget Law and guiding documents of the State Budget Law;

c) The content and amount of expenditures from sources other than the state budget shall be implemented in accordance with the current regulations applicable to each type of capital source, ensuring transparency and encouraging units to mobilize the maximum amount from voluntary contributions of organizations and individuals through socialization forms.

2. Final settlement:

Funds for building the all-people security protection movement shall be consolidated into the annual state budget final settlement of central and local agencies and units responsible for organizing the implementation of the all-people security protection movement in accordance with the regulations.

Article 6. Effectiveness

1. This Circular takes effect from July 23, 2023.

2. When regulations on expenditure systems and standards referred to in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacing documents.

3. The allowances stipulated in this Circular for cadres, civil servants, public officials, and employees shall be applied until the new Pay Scale based on job positions, titles, and leadership positions replaces the current Pay Scale applicable to cadres, civil servants, and public officials and becomes effective.

4. In the course of implementation, if there are difficulties, they should be promptly reflected to the Ministry of Finance for study and resolution./

Place of Receipt:

Central Party Secretariat:

Prime Minister, Deputy Prime Ministers;

Central agencies of mass organizations;

The Office of the Central Committee of the Communist Party of Vietnam and its Departments;

The National Assembly's Ethnic Council and its Committees;

National Assembly Office;

Supreme People's Court:

Supreme People's Procuracy;

State Audit Agency;

Central Committee of the Vietnam Fatherland Front:

Central Agencies of Mass Organizations;

People's Committees of provinces and centrally-administered cities;

Vietnam Fatherland Front Committees of provinces and centrally-administered cities;

Department of Finance, Treasury of provinces and centrally-administered cities;

Department of Legal Document Inspection (Ministry of Justice):

Official Gazette, Government Electronic Information Portal;

Electronic Information Portal, Units under the Ministry of Finance;

Note: VT, VPCP (410 copies)

DEPUTY MINISTER

DEPUTY MINISTER

(Signed)

Vo Thanh Hung

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