Circular No. 45/2025/TT-BTC guides the preparation of budgets, allocation, use, and settlement of state budget funds supporting the National Program on Trade Promotion and the National Program on Brand Building and Development.

CIRCULAR

Guidelines for the preparation of budgets, allocation, utilization, and settlement of state budget funds supporting the National Trade Promotion Program and the National Brand Building and Development Program
state budget funds
trade promotion and the National Brand Building and Development Program

On the basis of Law on State Budget Management dated June 25, 2015;

On the basis of Law amending and supplementing certain articles of the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Public Asset Management and Use Law, Tax Administration Law, Personal Income Tax Law, Administrative Violation Handling Law dated November 29, 2024;

Decree No. Decision No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing implementation of certain provisions of State Budget Law;

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

Decree No. Decision No. 28/2018/NĐ-CP dated March 1, 2018 of the Government detailing the Law on Foreign Trade Management regarding certain measures to develop foreign trade; Decision No. 14/2024/NĐ-CP dated February 7, 2024 of the Government amending and supplementing certain articles of Decision No.

Decree No. Law on Foreign Trade Management regarding certain measures to develop foreign trade; Decision No. 28/2018/NĐ-CP dated March 1, 2018 of the Government detailing the Law on Foreign Trade Management regarding certain measures to develop foreign trade; Decision No. 72/2010/QĐ-TTg dated November 15, 2010 of the Prime Minister promulgating the Regulation on the establishment, management, and implementation of the National Trade Promotion Program;

Pursuant to Decision No. Decision No. 12/2019/QĐ-TTg dated February 26, 2019 of the Prime Minister amending and supplementing certain articles of the Regulation on the establishment, management, and implementation of the National Trade Promotion Program issued together with Decision No.

Pursuant to Decision No. Decision No. 72/2010/QĐ-TTg dated November 15, 2010 of the Prime Minister; Decision No. 30/2019/QĐ-TTg dated October 8, 2019 of the Prime Minister promulgating the Regulation on the establishment, management, and implementation of the Vietnam National Brand Program;

Pursuant to Decision No. The Minister of Finance issues this Circular guiding the preparation of budgets, allocation, utilization, and settlement of state budget funds supporting the National Trade Promotion Program and the National Brand Building and Development Program.

1. Scope of Regulation:

Article 1. This Circular guides the preparation of budgets, allocation, utilization, and settlement of regular expenditure funds from the state budget to support the implementation of the National Trade Promotion Program and the National Brand Building and Development Program (hereinafter referred to as the Programs) in accordance with the provisions of Decision No. 28/2018/NĐ-CP dated March 1, 2018 of the Government detailing the Law on Foreign Trade Management regarding certain measures to develop foreign trade (Decision No. 28/2018/NĐ-CP).

Article 1. Scope of Regulation and Applicability

Article 2. This Circular applies to the competent agencies responsible for implementing activities under the Programs, the agencies managing the Programs, organizations, and individuals related to the use of state budget funds to implement the Programs in accordance with the provisions of Decision No. 28/2018/NĐ-CP, the Regulation on the establishment, management, and implementation of the National Trade Promotion Program issued together with Decision No. 72/2010/QĐ-TTg dated November 15, 2010 of the Prime Minister, amended and supplemented by Decision No. 12/2019/QĐ-TTg dated February 26, 2019 of the Prime Minister, and the Regulation on the establishment, management, and implementation of the Vietnam National Brand Program issued together with Decision No. 30/2019/QĐ-TTg dated October 8, 2019 of the Prime Minister.

Article 3. Principles of state budget support for funding the implementation of the Programs

The state budget supports trade promotion projects within the National Trade Promotion Program in accordance with the provisions of Article 9 of Decision No. 28/2018/NĐ-CP of the Government; supports the National Brand Building and Development Program in accordance with the provisions of Article 16 of Decision No. 28/2018/NĐ-CP of the Government, based on the state budget's balancing capacity.

Clause 1. Contents of expenditures for the National Trade Promotion Program

Article 4. Contents of Expenditure

a) Expenditures for trade promotion activities under the National Trade Promotion Program shall be implemented in accordance with the provisions of Article 15 of Decision No. 28/2018/NĐ-CP, Articles 9, 10, and 11 of Decision No. 72/2010/QĐ-TTg dated November 15, 2010 of the Prime Minister, amended and supplemented by Decision No. 12/2019/QĐ-TTg dated February 26, 2019 of the Prime Minister, and Circular No. 11/2019/TT-BCT dated July 30, 2019 of the Minister of Industry and Trade guiding the implementation of trade promotion activities to develop foreign trade under the National Trade Promotion Program, amended and supplemented by Circular No. 40/2020/TT-BCT dated November 30, 2020 of the Ministry of Industry and Trade;

b) Expenditures for the management of the National Trade Promotion Program in accordance with point b, clause 3, Article 6 of Decision No. 72/2010/QĐ-TTg dated November 15, 2010 of the Prime Minister, amended and supplemented by Decision No. 12/2019/QĐ-TTg dated February 26, 2019 of the Prime Minister.

Clause 2. Contents of expenditures for the National Brand Building and Development Program:

Expenditures for brand building and development activities under the National Brand Building and Development Program shall be implemented in accordance with the provisions of clause 2, Article 18 and clause 2, Article 19 of Decision No. 28/2018/NĐ-CP and the activities of the Program as stipulated in clauses 1, 2, 3, 4, 5, and 6 of Article 5 of Decision No. 30/2019/QĐ-TTg of the Prime Minister; Circular No. 33/2019/TT-BCT dated November 22, 2019 of the Minister of Industry and Trade specifying the criteria system of the Vietnam National Brand Program, amended and supplemented by Circular No. 25/2021/TT-BCT dated December 20, 2021 of the Minister of Industry and Trade.

The activities for building and developing the brand under the National Program on Building and Developing Brands shall be implemented in accordance with the provisions of Clause 2, Article 18, Clause 2, Article 19 of Decree No. 28/2018/NĐ-CP, and the contents of the Program's activities as stipulated in Clauses 1, 2, 3, 4, 5, and 6 of Article 5 of Decision No. 30/2019/QĐ-TTg of the Prime Minister; Circular No. 33/2019/TT-BCT dated November 22, 2019 of the Minister of Industry and Trade prescribing the System of Criteria of the Vietnam National Brand Program, amended and supplemented by Circular No. 25/2021/TT-BCT dated December 20, 2021 of the Minister of Industry and Trade.

Article 4. Funding Level for Implementing the Program

1. The state budget support level for the national program on trade promotion shall be implemented in accordance with the provisions of Article 12 of Decision No. 72/2010/QD-TTg dated November 15, 2010 of the Prime Minister, amended and supplemented by Clause 3 of Article 1 of Decision No. 12/2019/QD-TTg dated February 26, 2019 of the Prime Minister.

2. Expenses for organizing conferences, seminars, business connection meetings, and domestic trade promotion events, travel expenses for domestic trips: Shall be implemented in accordance with the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Minister of Finance on travel expense regulations and conference expense regulations, amended and supplemented by Circular No. 12/2025/TT-BTC dated March 19, 2025 of the Ministry of Finance.

3. Expenses for organizing international conferences, seminars, trade delegations, and trade promotion events abroad, travel expenses for foreign trips: Shall be implemented in accordance with the provisions of Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Minister of Finance on travel expense regulations for civil servants and employees traveling abroad for short-term missions funded by the state budget.

4. Expenses for organizing international conferences and seminars on export products in Vietnam; welcoming foreign delegations to participate in trade fairs, exhibitions, market surveys, and transactions with Vietnamese enterprises: Shall be implemented in accordance with the provisions of Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Minister of Finance on foreign guest reception regulations when working in Vietnam, international conference expense regulations in Vietnam, and domestic guest reception regulations, amended and supplemented by Circular No. 54/2021/TT-BTC dated July 6, 2021 of the Minister of Finance.

5. Expenses for building databases, maintaining electronic information websites about products; expenses for information technology activities to develop products, industries, and markets: Shall be implemented in accordance with laws on managing investment in information technology applications using state budget funds and related regulations; economic and technical norms in the field of information and communication.

6. Training and seminar expenses to enhance trade promotion capabilities and market development: Shall be implemented in accordance with the provisions of Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Minister of Finance guiding the preparation of budgets, management, and use of training and capacity-building funds for civil servants and employees, amended and supplemented by Circular No. 06/2023/TT-BTC dated January 31, 2023 of the Minister of Finance.

7. Expenses for investigating, surveying, gathering information, researching, and evaluating product and market needs: Shall be implemented in accordance with the provisions of Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Minister of Finance on preparing budgets, managing, using, and settling accounts for statistical investigation and national census expenses; amended and supplemented by Circular No. 37/2022/TT-BTC dated June 22, 2022 of the Minister of Finance.

8. Expenses for hiring consultants to develop products, improve product quality, promote exports, penetrate foreign markets; researchers, consultants, and evaluators of markets and products; experts to review project proposals: Shall be implemented in accordance with the provisions of Circular No. 004/2025/TT-BNV dated May 7, 2025 of the Ministry of Home Affairs on the salary levels of domestic consultants as a basis for determining tender package prices.

9. Expenses for publicity, promotion, provision of information, and production and distribution of publications serving the trade promotion program: Shall be implemented in accordance with the provisions of Decree No. 18/2014/NĐ-CP dated March 14, 2014 of the Government on remuneration systems in the press and publishing sectors and economic and technical norms in press and publishing activities.

10. For other expenses serving trade promotion work and national brand development: Shall be implemented based on valid invoices and receipts, ensuring economy and effectiveness; organized within the approved budget and in accordance with the laws on the state budget, bidding laws, and related laws.

Article 5. Establishing budgets, allocating, using, and settling accounts for state budget funds

The establishment, implementation, and settlement of accounts for regular expenditure from the state budget to implement the National Trade Promotion Program and the National Program on Building and Developing Brands shall be carried out in accordance with

2. Circular No. 171/2014/TT-BTC dated November 14, 2014, issued by the Ministry of Finance, guiding the financial mechanism for support from the state budget to implement the National Trade Promotion Program, ceases to be effective from the date this Circular takes effect.

3. For the content and level of expenditure for trade promotion activities and building and developing brands that have been decided or approved according to the law before the date this Circular takes effect shall continue to be implemented, but not exceeding the fiscal year 2025 and ensuring compliance with the provisions of the State Budget Law.

4. In cases where the legal normative documents cited for application in this Circular are amended, supplemented, or replaced, they will be applied according to those amended, supplemented, or replaced documents.

5. During the implementation process, if there are difficulties, organizations and individuals are requested to report to the Ministry of Finance for research and appropriate amendments and supplements.