Circular No. 56/2023/TT-BTC on the preparation of budgets, management, use, and settlement of funds for the dissemination and education of laws, standardization of legal access, and grassroots mediation work.

CIRCULAR

Regulations on the preparation of budgets, management, use, and settlement of funds to ensure activities for popularizing, educating about laws, standardizing access to laws, and grassroots mediation

Ensuring activities for popularizing, educating about laws, standardizing access to laws, and grassroots mediation

Standardizing access to laws and grassroots mediation

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

Pursuant to the Law on Popularizing and Educating about Laws dated June 20, 2012;

Pursuant to the Law on Grassroots Mediation dated June 20, 2013;

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

Pursuant to Decree No. 28/2013/NĐ-CP dated April 4, 2013 of the Government detailing certain provisions and measures to implement the Law on Popularizing and Educating about Laws;

Pursuant to Decree No. 15/2014/NĐ-CP dated February 27, 2014 of the Government detailing certain provisions and measures to implement the Law on Grassroots Mediation;

Pursuant to Decision No. 14/2019/QĐ-TTg dated March 13, 2019 of the Prime Minister on the construction, management, and exploitation of Legal Bookshelves;

Pursuant to Decision No. 21/2021/QĐ-TTg dated June 21, 2021 of the Prime Minister on the composition, tasks, and powers of the Steering Committee for Popularizing and Educating about Laws;

Pursuant to Decision No. 25/2021/QĐ-TTg dated July 22, 2021 of the Prime Minister on the criteria for communes, wards, and towns achieving standard access to laws;

b) Agencies, organizations, units, and individuals related to the determination of funding sources, preparation of budget estimates, management, utilization, and settlement of funds for implementing the policies stipulated in Decree No. 178/2024/NĐ-CP.

The Minister of Finance issues this Circular regulating the preparation of budgets, management, use, and settlement of funds to ensure activities for popularizing, educating about laws, standardizing access to laws, and grassroots mediation.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the preparation of budgets, management, use, and settlement of funds to ensure activities for popularizing, educating about laws, standardizing access to laws, and grassroots mediation.

Article 2. This Circular applies to agencies, units, organizations, and individuals related to the preparation of budgets, management, use, and settlement of state budget funds to ensure activities for popularizing, educating about laws, standardizing access to laws, and grassroots mediation.

Article 3. Programs, projects, and plans on popularizing, educating about laws, standardizing access to laws, and grassroots mediation with separate guiding documents shall be implemented according to the regulations stipulated in those documents; in cases where there are no specific regulations, they shall be implemented according to the regulations stipulated in this Circular.

Article 2. Sources of Funds

Clause 1. Sources of funds for activities to popularize, educate about laws, standardize access to laws, and grassroots mediation:

Point a) Regular expenditure from the central government budget to carry out activities to popularize, educate about laws, standardize access to laws, and grassroots mediation by ministries, central-level agencies, and the Central Steering Committee for Popularizing and Educating about Laws, the Steering Committee for Popularizing and Educating about Laws of ministries, and equivalent agencies;

Point b) Regular expenditure from local government budgets to carry out activities to popularize, educate about laws, standardize access to laws, and grassroots mediation at the local level and by provincial-level Steering Committees for Popularizing and Educating about Laws, district-level Steering Committees for Popularizing and Educating about Laws, and district-level Evaluation Committees for Standardized Access to Laws according to the分级任务如下：

c) Funds from individual, organization, and enterprise sponsorships both domestically and internationally, and other lawful sources as prescribed by law.

2. The funding for the construction, management, and exploitation of the Legal Bookcase shall be implemented in accordance with Decision No. 14/2019/QĐ-TTg dated March 13, 2019, of the Prime Minister on the construction, management, and exploitation of the Legal Bookcase.

Article 3. Content and amount of expenditure

1. Expenses for travel allowances for individuals traveling on official business, inspection, supervision, including legal reporters, legal propagandists, persons invited to participate in legal dissemination and education, collaborators, experts participating in the evaluation of legal accessibility standards, mediators; expenses for organizing meetings (including mediator election meetings, mediation team leader election meetings), specialized conferences, summary conferences, deployment conferences on legal dissemination and education, legal accessibility standards, and grassroots mediation, Programs, projects, plans: Content and expenditure levels shall be carried out in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance on travel allowance regulations and conference expense regulations.

2. Expenses for organizing training, seminars, and legal knowledge enhancement, professional skills, and legal dissemination and education techniques, legal accessibility standards, and grassroots mediation for civil servants, public officials, and employees; legal reporters; legal propagandists; persons invited to participate in legal dissemination and education; grassroots mediators; persons engaged in legal dissemination and education work, village elders, community leaders, and respected individuals among ethnic minority communities according to Clause 3, Article 17 of the Law on Legal Dissemination and Education; persons engaged in legal dissemination and education for people with disabilities according to Clause 3, Article 20 of the Law on Legal Dissemination and Education: Content and expenditure levels shall be implemented in accordance with the provisions of Circular No. 36/2018/TT-BTC dated March 30, 2018, of the Ministry of Finance guiding the preparation of budgets, management, utilization, and settlement of funds allocated for training and capacity building for civil servants, public officials, and employees, and Circular No. 06/2023/TT-BTC dated January 31, 2023, of the Ministry of Finance amending and supplementing certain articles of Circular No. 36/2018/TT-BTC dated March 30, 2018, of the Ministry of Finance guiding the preparation of budgets, management, utilization, and settlement of funds allocated for training and capacity building for civil servants, public officials, and employees. Content and expenditure levels for meal allowances, accommodation rental fees, and travel expenses for participants at the commune level shall be implemented according to the support levels for invited guests who are not on the salary list of state agencies, public institutions, and enterprises as stipulated in Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance on travel allowance regulations and conference expense regulations.

3. To organize press conferences, seminars, roundtable discussions for exchanging experiences on popularizing, educating about laws, standard access to laws, and grassroots mediation; solutions for implementing programs, projects, activities of the Central Steering Committee for Popularizing and Educating Laws, standard access to laws, and grassroots mediation (including organizing seminars, regular and extraordinary meetings of the Steering Committee for Popularizing and Educating Laws, the Secretariat assisting the Steering Committee for Popularizing and Educating Laws, the Steering Committee, advisory and evaluation meetings of the County Standard Access to Law Evaluation Committee): The content and expenditure levels shall be implemented according to the provisions of Circular No. 03/2023/TT-BTC dated January 10, 2023, issued by the Ministry of Finance, regarding the preparation of budgets, management, use, and settlement of state budget funds for scientific and technological tasks.

To organize meetings to assess the standard access to laws at the commune level: The content and expenditure levels for the main organizer and participants shall be implemented according to the provisions of Point a, Clause 6, Article 4 of Circular No. 338/2016/TT-BTC dated December 28, 2016, issued by the Ministry of Finance, regarding the preparation of budgets, management, use, and settlement of state budget funds to ensure work on drafting normative legal documents and perfecting the legal system (amended and supplemented by Clause 2, Article 1 of Circular No. 42/2022/TT-BTC dated July 6, 2022, issued by the Ministry of Finance, amending and supplementing certain articles of Circular No. 338/2016/TT-BTC dated December 28, 2016, issued by the Ministry of Finance, regarding the preparation of budgets, management, use, and settlement of state budget funds to ensure work on drafting normative legal documents and perfecting the legal system).

4. To apply information technology in the work of popularizing, educating about laws, standard access to laws, and grassroots mediation; posting legal information and other information about legal construction and implementation activities, necessary legal consultations for the public on electronic websites using recurrent funding; building and operating the National Legal Bookshelf, projects, programs, applications of information technology, digital techniques, social networks in the work of popularizing, educating about laws, standard access to laws, and grassroots mediation according to approved programs, projects, plans: Implementation shall be carried out according to the provisions of Decree No. 73/2019/NĐ-CP dated September 5, 2019, issued by the Government, regarding the management of investment in applying information technology using state budget funds and relevant laws; economic and technical norms in the field of information and communication.

5. To compile and translate materials serving the popularization, education about laws, standard access to laws, and grassroots mediation, and to implement information and communication through mass media:

a) To compile materials (or lectures) introducing Laws, Ordinances; press releases, books, special issues, specialized legal documents, reference materials, guidance on the popularization and education about laws, standard access to laws, and grassroots mediation for distribution or posting on electronic websites, and to compile educational law programs, books, reference materials, and guidance on legal education in schools: The content and expenditure levels shall be implemented according to the provisions of Circular No. 76/2018/TT-BTC dated August 17, 2018, issued by the Ministry of Finance, guiding the content and expenditure levels for building training programs and compiling textbooks for higher education and vocational education;

b) To compile graphic legal information: The content and expenditure levels shall be implemented according to the provisions of Circular No. 83/2021/TT-BTC dated October 4, 2021, issued by the Ministry of Finance, guiding the management of training and capacity-building funds for teachers and managers of educational institutions to implement new curricula and textbooks in general education;

c) To compile audio books on laws according to the provisions of Decree No. 18/2014/NĐ-CP dated March 14, 2014, issued by the Government, regarding remuneration systems in the fields of journalism and publishing; to compile electronic lectures: The content and expenditure levels shall be implemented according to the provisions of Circular No. 55/2023/TT-BTC dated August 15, 2023, issued by the Ministry of Finance, regarding the management, use, and settlement of recurrent state budget funds for implementing national target programs from 2021 to 2025;

d) To build programs and columns; print publications and materials; produce and distribute banners, slogans, tapes, discs to serve the work of popularizing, educating about laws, standard access to laws, and grassroots mediation; to implement communication through newspapers, magazines, television stations, periodicals, bulletins, mobile information, thematic exhibitions, information boards, and information boxes: The content and expenditure levels shall be implemented according to the unit prices of similar industries and actual receipts approved by competent authorities in annual budgets;

đ) To translate materials for popularizing, educating about laws, standard access to laws, and grassroots mediation (including minority languages understood as non-common languages): The content and expenditure levels shall be implemented according to the provisions of Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Ministry of Finance, regarding reception standards for foreign guests working in Vietnam, expenditure standards for organizing international conferences and seminars in Vietnam, and domestic reception standards.

6. To compile some special materials for popularizing, educating about laws, standard access to laws, and grassroots mediation:

a) Legal leaflets (including compilation, editing, and review): VND 1,500,000 per completed leaflet;

b) Legal problem-solving scenarios (including compilation, editing, and review): VND 450,000 per completed scenario;

c) Legal stories (including compilation, editing, and review): VND 2,250,000 per completed story;

d) Legal products (including compilation, editing, review, and expert consultation): VND 7,500,000 per completed product.

7. Expenditure for rewarding individuals and groups with outstanding achievements in the dissemination, education, access to law standards, and grassroots mediation shall be carried out in accordance with current regulations on competition and rewards.

8. Expenditure for conducting surveys and research on the work of disseminating, educating, access to law standards, and grassroots mediation: Such expenditure shall be implemented in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance, which stipulates the preparation of budgets, management, utilization, and settlement of funds for conducting statistical surveys and national censuses, and Circular No. 37/2022/TT-BTC dated June 22, 2022, amending and supplementing Clause 9, Article 3, and Model No. 01 attached to Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance, concerning the preparation of budgets, management, utilization, and settlement of funds for conducting statistical surveys and national censuses.

9. Expenditure for night shift wages, overtime pay, and implementation shall be carried out in accordance with the Labor Code and guiding documents for its enforcement.

10. Expenditure for developing programs, projects, plans for the dissemination and education of laws, access to law standards, and grassroots mediation, and communicating policies that have significant impacts on society during the process of drafting regulatory documents; management, directive, and guidance documents for programs, projects, and plans of the Steering Committee for the Dissemination and Education of Laws, the Evaluation Council for Access to Law Standards, and the Steering Committees for Programs, Projects, and Plans, including:

a) Drafting outlines:

- Detailed outline drafting: VND 1,200,000 per outline;

- Completing comprehensive outlines: VND 2,000,000 per completed outline;

b) Drafting programs, projects, and plans:

- Drafting program, project, and plan: VND 3,000,000 per program, project, or plan;

- Drafting reports on feedback and consolidation of opinions: VND 500,000 per report;

c) Organizing meetings and discussion forums:

- Chairperson: VND 200,000 per person per session;

- Participants: VND 100,000 per person per session;

d) Expert advisory opinions: VND 500,000 per document;

đ) Reviewing programs, projects, and plans:

- Chairman of the Council: VND 200,000 per person per session;

- Members of the Council and secretaries: VND 150,000 per person per session;

- Invited delegates: VND 100,000 per person per session;

- Council's review comments: VND 300,000 per article;

- Council member's review articles: VND 200,000 per article;

e) Program, project, and plan evaluation opinions: VND 500,000 per article (in cases where a review council is not established);

g) Drafting management, directive, and guidance documents for programs, projects, and plans: VND 500,000 per document.

11. Honorarium expenditure

a) Honorarium for legal lecturers, legal propagandists, grassroots mediators, and persons invited to participate in the dissemination and education of laws, access to law standards, and grassroots mediation; guiding specialized club activities and core group activities as instructors: Implemented according to the lecturer honorarium regime stipulated in Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance, and Circular No. 06/2023/TT-BTC dated January 31, 2023, issued by the Ministry of Finance, amending and supplementing certain provisions of Circular No. 36/2018/TT-BTC dated March 30, 2018. In cases where laws are disseminated and educated to special groups as prescribed in Articles 17, 18, 19, 20, 21, and 22 of the Law on the Dissemination and Education of Laws, an additional 20% of the received honorarium shall be enjoyed;

b) Honorarium for mobilizing experts, scientists, and practical activists to participate in implementing the tasks of the Steering Committee for the Dissemination and Education of Laws: Applied in accordance with Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015, issued by the Ministry of Labor, Invalids, and Social Affairs, which stipulates the salary level for domestic consultants as the basis for budgeting tender packages for consulting services under time-based contracts using state funds. The list of experts, scientists, and practical activists eligible for honorarium mobilization is determined by the authority with jurisdiction as prescribed in Article 3 of Decision No. 21/2021/QĐ-TTg dated June 21, 2021, issued by the Prime Minister, regarding the composition and duties and powers of the Steering Committee for the Dissemination and Education of Laws.

12. Expenditure for establishing and maintaining Legal Club activities and core groups:

a) Expenditure for supporting food and drinks for members participating in Legal Club meetings: VND 50,000 per person per day (not exceeding one day);

b) Expenditure for drinks for participants in Legal Club and core group activities: VND 20,000 per person per session.

13. Expenditure for organizing contests and competitions:

a) Expenditure for organizing writing contests, stage competitions, and online contests about understanding laws, legal dissemination and education skills, access to law standards, and grassroots mediation, including:

- Expenditure for supporting food and accommodation for members of the organizing committee, various committees, and councils during their direct involvement in organizing the contest as decided by the competent authority: Expenditure for supporting food and accommodation for contestants participating in the contest (including training and competition days, up to a maximum of ten days): Content and expenditure levels are implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, which stipulates travel expenses and conference expense regulations. Officials, civil servants, and employees who have already received food and accommodation support shall not be reimbursed travel expenses at their agencies;

- Expenditure for organizing stage competitions, online contests, and radio-television contests, including additional costs for hiring hosts, performing arts integrated with legal skits; post-production costs, venue rental, equipment, and other expenses serving the contest: Content and expenditure levels are implemented in accordance with point c of this clause and based on actual legal receipts approved by the competent authority in the annual budget estimate;

b) Expenditure for preparing test questions, building question banks, training the organizing committee, various committees, and councils, and other expenditures to serve the organization of the contest: Content and expenditure levels are implemented in accordance with Circular No. 69/2021/TT-BTC dated August 11, 2021, issued by the Ministry of Finance, providing guidelines for managing funds for preparing, organizing, and participating in examinations applicable to general education.

c) For organizing stage competitions and online competitions, the following special expenses are added:

- Hiring hosts: Depending on the scale, level of the organizing entity, the agency or unit responsible for organizing the competition decides the host hiring fee;

- Renting conference halls and equipment for stage competitions: Depending on the scale, level of the organizing entity, location of the competition, the agency or unit responsible for organizing the competition decides the hall and equipment rental fees;

- Hiring cultural performances and actors: VND 450,000/person/day;

- Collecting information, materials, establishing an electronic database (for online competitions): Implemented according to the provisions of Decree No. 73/2019/NĐ-CP dated September 5, 2019 of the Government on managing investment in the application of information technology using state budget funds and relevant laws; Circular No. 18/2021/TT-BTTTT dated November 30, 2021 of the Ministry of Information and Communications promulgating economic and technical norms for print and online newspaper activities; Circular No. 42/2020/TT-BTTTT dated December 31, 2020 of the Ministry of Information and Communications promulgating economic and technical norms for publishing activities, economic and technical norms, unit prices issued by competent authorities, and current expenditure regulations of state agencies;

d) Prize money expenses: The specific prize money amount is decided based on the scale and location of the competition but must not exceed the maximum expense limit stipulated herein, as follows:

- First prize:

+ Group: VND 15,000,000;

+ Individual: VND 9,000,000;

- Second prize:

+ Group: VND 10,500,000;

+ Individual: VND 4,500,000;

- Third prize:

+ Group: VND 7,500,000;

+ Individual: VND 3,000,000;

- Encouragement prize:

+ Group: VND 4,500,000;

+ Individual: VND 1,500,000;

- Other prizes: VND 750,000.

14. Expenses for implementing statistical reports on the dissemination, education, and standardization of access to law and grassroots mediation activities:

a) Collecting information and processing data from ministries, sectors, and localities: VND 75,000/report;

b) Reports from ministries, sectors, and localities: Maximum VND 4,500,000/report;

c) Consolidated reports submitted to the Government and Prime Minister: Maximum VND 7,500,000/report.

15. Expenses for periodic or ad hoc inspections, supervision, and evaluation of law dissemination, education, standardization of access to law, and grassroots mediation activities: Implemented according to the provisions of Circular No. 06/2007/TT-BTC dated January 26, 2007 of the Ministry of Finance guiding the preparation of budgets, management, and use of funds to ensure inspection work on policy implementation, strategies, planning, and Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance stipulating travel expense regulations and meeting expense regulations.

For inter-ministerial and inter-agency inspection, supervision, and evaluation teams: The leading agency or unit of the inspection team is responsible for ensuring the travel expenses for the mission according to prescribed regulations. To avoid duplicate expenses, the leading agency or unit of the inspection team shall notify in writing (in the invitation letter or summons) the agency or unit sending personnel on the mission that they do not need to pay these expenses.

16. Other expenses directly related to law dissemination, education, standardization of access to law, and grassroots mediation activities (if any), according to legitimate expense vouchers approved by the competent authority within the annual budget estimate.

17. Expenses for grassroots mediation activities:

a) Payment for mediators (for mediators directly involved in mediation cases): VND 300,000/case. In cases where mediation is successful according to Article 24 of the Grassroots Mediation Law: VND 400,000/case;

b) Supporting medical costs for the treatment, recovery of health and lost or reduced functions of mediators injured while performing grassroots mediation activities (including cases where mediators injured before death are treated, supported, and cared for): Implemented as follows:

- For those who have joined the health insurance scheme, the payment for medical costs for treatment, recovery of health, and lost or reduced functions will be made according to the Health Insurance Law;

- For those who have not joined the health insurance scheme, the state budget will support medical costs for treatment, recovery of health, and lost or reduced functions at the level of medical costs covered by the health insurance fund according to point đ clause 1 Article 22 of the Health Insurance Law (amended and supplemented in 2014);

c) Supporting actual income losses for mediators injured during the period of treatment and recovery of health and lost or reduced functions, implemented according to Joint Circular No. 02/2013/TTLT-BNV-BLDTBXH-BTC-BYT dated July 9, 2013 of the Ministry of Home Affairs, Ministry of Labor, Invalids and Social Affairs, Ministry of Finance, and Ministry of Health guiding procedures, formalities, files, and support levels for Red Cross volunteers injured due to accidents;

d) Supporting funeral costs for the organization of funerals for mediators who suffer fatal accidents or risks while performing grassroots mediation activities: Five times the basic salary;

đ) Expenses for supporting the activities of mediation teams (purchase of office supplies, copying of documents, drinking water for meetings of mediation teams): VND 150,000/team/month.

18. Expenses for inspecting, handling, reviewing, and systematizing regulatory legal documents in the field of law dissemination, education, standardization of access to law, and grassroots mediation activities are implemented according to Circular No. 09/2023/TT-BTC dated February 8, 2023 of the Ministry of Finance stipulating the preparation of budgets, management, use, and settlement of state budget funds to ensure inspection, handling, review, and systematization of regulatory legal documents.

Article 4. Establishing budgets, managing, using, and settling accounts for funds ensuring the dissemination, education on laws, standard access to laws, and grassroots mediation work

The establishment of budgets, management, use, and settlement of regular expenditure funds from the state budget for the dissemination, education on laws, standard access to laws, and grassroots mediation work shall be carried out in accordance with the State Budget Law, ensuring economy and effectiveness.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. The level of expenditure for implementing the dissemination, education on laws, standard access to laws, and grassroots mediation work as stipulated in this Circular is the maximum level of expenditure. The Minister, Heads of Ministries equivalent to ministries, agencies under the Government, and other central agencies shall specify specific expenditure levels for subordinate agencies and units to implement in accordance with the allocated state budget plan and other legitimate sources of funding; Provincial People's Councils and centrally-administered city People's Councils shall specify specific expenditure levels to implement in accordance with actual conditions and the local budget balance capacity. In cases where ministries, agencies equivalent to ministries, agencies under the Government, and other central agencies, and localities have not issued detailed regulations on expenditure levels, agencies and units may apply the expenditure regulations set forth in this Circular.

2. Based on the requirements of tasks, actual conditions at the locality, and the local budget balance capacity, Provincial People's Councils and centrally-administered city People's Councils shall decide on different contents and expenditure levels for implementing the dissemination, education on laws, standard access to laws, and grassroots mediation work in their localities, ensuring compliance with the State Budget Law and current regulations.

3. The implementation of communication tasks regarding policies as stipulated in Article 2 of Decision No. 21/2021/QĐ-TTg dated June 21, 2021 of the Prime Minister on the composition and tasks, powers of the Steering Committee for the Dissemination and Education on Laws and the implementation of tasks in Decision No. 407/QĐ-TTg dated March 30, 2022 of the Prime Minister approving the Project "Organizing Communication on Policies with Significant Impact on Society During the Process of Drafting Legal Normative Documents for the Period 2022-2027" shall apply the corresponding expenditure content and specific expenditure levels as stipulated in this Circular.

Article 6. Transitional Provisions

For the funds for the dissemination, education on laws, standard access to laws, and grassroots mediation work in 2023, ministries, agencies equivalent to ministries, agencies under the Government, and other central agencies, and localities shall allocate and arrange within the scope of the state budget expenditure plan for 2023 already assigned by the competent authority to implement.

Article 7. Implementation Provisions

1. This Circular takes effect from October 6, 2023.

2. Circular Joint No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 of the Ministry of Finance and the Ministry of Justice on the establishment, management, use, and settlement of accounts for funds ensuring the dissemination, education on laws, and standard access to laws for the people at the grassroots level and Circular Joint No. 100/2014/TTLT-BTC-BTP dated July 30, 2014 of the Ministry of Finance and the Ministry of Justice on the establishment of budgets, management, use, and settlement of accounts for state budget funds for grassroots mediation work shall cease to be effective from the date this Circular takes effect.

3. Non-salary expenditures of cadres, civil servants, and public officials funded from the state budget as stipulated in this Circular shall continue to be applied until the salary reform according to Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the 12th Central Committee on salary policy reform for cadres, civil servants, public officials, armed forces personnel, and workers in enterprises is implemented.

4. During the implementation process, if the legal normative documents cited for application in this Circular are amended, supplemented, or replaced by new legal normative documents, they shall be applied according to the new documents.

5. During the implementation process, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance for research, amendment, and supplementation to ensure appropriateness.