Circular No. 56/2025/TT-BTC guiding the construction of the state budget estimate for 2026 and the financial-plan-budget plan for the three-year period 2026-2028.

CIRCULAR

Guidelines for preparing the state budget estimate for 2026 and

financial plan - state budget for the three-year period 2026-2028

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Pursuant toLaw on State Budget Management dated June 25, 2015; Law amending and supplementing certain articles of the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Management and Use of Public Assets Law, Tax Administration Law, National Reserve Law, Personal Income Tax Law, and Administrative Violation Handling Law dated November 29, 2024;

On the basis of Investment Law on November 29, 2024;

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

Decree No. Decree No. 45/2017/NĐ-CP dated April 21, 2017 of the Government detailing the preparation of five-year financial plans and three-year financial-plan-state-budget plans;

Decree No. Decree No. 31/2017/NĐ-CP dated March 23, 2017 of the Government promulgating the regulations on the establishment, examination, and decision-making of five-year local financial plans, mid-term five-year local investment plans, three-year local financial-plan-state-budget plans, local budget estimates and allocations, and annual approval of local budget settlements;

Decree No. Decree No. 149/2025/NĐ-CP dated June 12, 2025 of the Government detailing certain contents amended in the State Budget Law at Article 4 of Law No. 56/2024/QH15;

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;

Implementing Directive No. 14/CT-TTg dated May 28, 2025 of the Prime Minister on building development plans and state budget estimates for 2026;

Pursuant to the proposal of the Director of the State Budget Department;

The Minister of Finance issues this Circular to guide the preparation of the state budget estimate for 2026 and the financial-plan-state-budget for the three-year period 2026-2028.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides certain aspects of evaluating the implementation of state budget tasks in 2025; preparing the state budget estimate for 2026 and the financial-plan-state-budget for the three-year period 2026-2028.

Article 2. Applicability

1. State agencies, political organizations, and the Vietnam Fatherland Front.

2. Publicly funded units.

3. Other organizations and individuals related to the state budget.

Chapter II
EVALUATION OF THE IMPLEMENTATION OF STATE BUDGET TASKS IN 2025

STATE BUDGET IN 2025

Article 3. Basis for evaluation

1. Resolutions of the National Assembly, Government, People's Councils at all levels, and management documents of competent authorities regarding the state budget estimate for 2025:

a) Resolutions of the National Assembly on the five-year plan for the 2021-2025 period including: Resolution No. 16/2021/QH15 dated July 27, 2021 on the Five-Year Socio-Economic Development Plan 2021-2025; Resolution No. 23/2021/QH15 dated July 28, 2021 on the National Financial Plan and Borrowing and Repaying Public Debt for the 2021-2025 Period; Resolution No. 29/2021/QH15 dated July 28, 2021 on the Mid-Term Public Investment Plan for the 2021-2025 Period; Resolution No. 31/2021/QH15 dated November 12, 2021 on the Economic Restructuring Plan for the 2021-2025 Period.

b) Resolutions of the National Assembly: Resolution No. 158/2024/QH15 dated November 12, 2024 on the Socio-Economic Development Plan for 2025; Resolution No. 159/2024/QH15 dated November 13, 2024 on the State Budget Estimate for 2025; Resolution No. 160/2024/QH15 dated November 13, 2024 on the Central Government Budget Allocation for 2025; Resolution No. 192/2025/QH15 dated February 19, 2025 on supplementing the Socio-Economic Development Plan for 2025 with a target growth rate of 8% or higher; Resolution No. 193/2025/QH15 dated February 19, 2025 on piloting special mechanisms and policies to create breakthroughs in science, technology, innovation, and digital transformation; Resolution No. 197/2025/QH15 dated May 17, 2025 on special mechanisms and policies to create breakthroughs in building and implementing laws.

c) Resolutions of the Government: Resolution No. 01/NQ-CP dated January 8, 2025 on major tasks and solutions to implement the Socio-Economic Development Plan and the State Budget Estimate for 2025 (Resolution No. 01/NQ-CP); Resolution No. 25/NQ-CP dated February 5, 2025 on growth targets for industries, sectors, and regions to ensure the national growth target of 8% or higher in 2025; Resolution No. 124/NQ-CP dated May 8, 2025 on the regular monthly meeting of the Government in April 2025^[1][1] and resolutions of regular monthly meetings of the Government.

d) Decisions of the Prime Minister and Chairmen of People's Committees at all levels on allocating the state budget estimate, capital investment plans from state budget sources, and additional budget allocations during the state budget management process in 2025 (if any), including supplementary budget estimates for implementing policies and systems of ministries and central agencies when restructuring administrative structures.

đ) Resolutions of People's Councils, Decisions of People's Committees, and Directives of Chairmen of People's Committees at all levels on key tasks and solutions to guide the implementation of socio-economic development plans and local state budget estimates for 2025; five-year economic and social plans and five-year financial plans of localities.

e) Resolutions of the National Assembly, Standing Committee of the National Assembly, Resolutions of People's Councils at all levels, Decisions of the Prime Minister, and Decisions of People's Committees on the state budget estimate for 2025 or revised estimates (including amounts supplemented during budget management) linked to administrative restructuring and building a two-level local government model.

g) Circular No. 88/2024/TT-BTC dated December 24, 2024 of the Minister of Finance on organizing the implementation of the state budget estimate for 2025 (Circular No. 88/2024/TT-BTC).

2. Other documents:

a) Documents guiding financial work, public asset management, and state budget operations when restructuring administrative structures and building a two-level local government model;

b) Documents of competent authorities on tax collection systems, tax deferral, exemption, reduction policies, other revenue sources, and measures to support businesses and people, as well as provisions on reducing and saving regular expenditures affecting the implementation of revenue and expenditure tasks of the state budget in 2025.

c) Conclusions and recommendations of auditing, inspection, and supervision agencies on administrative reform, public financial management, public asset management, complaint resolution, thrift, waste prevention, and anti-corruption measures related to revenue and expenditure activities of the state budget.

Article 4. Evaluation of the Implementation of the State Budget Revenue Collection Task for 2025

1. Requirements for evaluation:

- Evaluate the implementation of the assigned budget or the re-determined budget after adjustments, organizational restructuring, and the establishment of a two-level local government model.

- Adhere to the provisions of the State Budget Law and guiding documents, laws on state budget revenue collection, and directives and management decisions on state budget revenue issued by competent authorities; comprehensively evaluate each tax, fee, and other revenue items of the state budget; do not consolidate into the state budget balance fees that have been transferred to service prices according to the Law on Fees and Charges, deductions for state agencies (except for central administrative agencies previously implementing special income financial mechanisms under Resolution No. 104/2023/QH15, Resolution No. 142/2024/QH15, Resolution No. 160/2024/QH15) or retained fees from service activities conducted by public institutions and organizations entrusted by competent state authorities.

- Review and assess factors affecting state budget revenue in the first six months of 2025 and forecast for the last six months of 2025; focusing on clarifying advantages, difficulties, and proposing solutions to strive to complete the highest possible assigned state budget revenue target and increase revenue in accordance with the Government's Resolution.

2. Content of evaluation:

a) Assess and analyze the impacts and both subjective and objective causes affecting each state budget revenue index in 2025; specifically as follows:

- Factors influencing business production and trade activities and import-export operations of enterprises and economic organizations in various sectors; production volume, consumption, selling price, and profit of major goods and services in the region; impact of natural disasters, epidemics, crude oil price fluctuations, input material costs, stock market fluctuations, real estate market fluctuations; impact of changes in tax policy, scope, and beneficiaries of preferential policies.

- Factors increasing or decreasing revenue due to changes in legal policies, the U.S. government's counter-tax policy response; implementation of the tax reduction roadmap according to international commitments.

b) Supervision, recovery, and handling of tax arrears in the first six months of 2025; forecast for the last six months of 2025 (compared to assigned targets and plans - if applicable) and estimated total tax arrears as of December 31, 2025. Results of implementing National Audit Office recommendations, supervisory agencies, and tax authorities' decisions to recover taxes; proposals (if any).

c) The situation of value-added tax refunds (excluding excess VAT refunds) in 2025 based on correct policies and actual occurrences; report to competent authorities to supplement budget funds for timely and strict VAT refunds according to legal regulations; supervision, inspection, audit, and prompt recovery of improperly refunded VAT; proposals (if any).

d) The situation of refunding overpaid taxes, late payment penalties, and fines according to regulations (number of processed files/decisions to refund, amount refunded); difficulties, challenges, and proposals regarding policy mechanisms, management technology, and coordination arrangements during implementation (if any).

đ) The situation of state budget revenue from land (including land use fees and land rental fees) according to the Land Law 2024 and guiding documents compared to the assigned budget.

g) The situation of state budget revenue from the exploitation and disposal of state assets managed and disposed of according to the law on state asset management and utilization (after deducting related expenses); especially the disposal of surplus state assets following organizational restructuring.

h) The situation of revenue from ownership conversion of enterprises, public institutions, proceeds from state capital transfer, and excess capital contributions exceeding the registered capital at enterprises as stipulated in Decree No. 148/2021/NĐ-CP dated December 31, 2021 of the Government and subsequent amendments; specifically the amount already paid into the budget, the amount generated but yet to be paid into the budget (if any), and proposals for this revenue source (if any).

i) Results of cooperation between ministries, central agencies, and localities in managing, resolving difficulties, and obstacles in state budget revenue collection, state asset auctions, land use rights auctions, and the implementation of inspections, audits, urging tax recovery, preventing revenue loss, and combating transfer pricing; existing issues, challenges, and solutions.

k) The situation of administrative fines, penalties, confiscations, auction proceeds from vehicle license plates, and other state budget revenues in 2025 as prescribed.

l) Administrative agencies evaluate the situation of fee and charge collection according to the Law on Fees and Charges, reporting the following contents:

- Regarding retained revenue: Evaluate the retained revenue for the first six months and forecast for the whole year 2025;

- Regarding expenditure from retained revenue:

+ Report the legal framework governing these expenditure tasks from retained revenue (regarding the fee amount, retention ratio, expenditure tasks from retained revenue; standards, norms, and internal regulations for expenditure - if any);

+ The situation of implementing expenditure tasks from retained revenue for the first six months and forecast for the whole year (detailed classification of each expenditure task according to the above legal framework), including specific annual expenditure tasks; multi-year expenditure tasks (report the approved total amount, allocated amount, and remaining amount to be allocated). Forecast remaining funds at the end of the 2025 fiscal year.

m) The situation of aid receipts for the first six months and forecast for the whole year 2025.

n) The situation of implementing the revenue-expenditure difference of the State Bank, difficulties, challenges, and proposals (if any).

Article 5. Evaluation of the Implementation of the 2025 Development Investment Expenditure Budget Task

1. The adjusted budget estimate report (if applicable) approved by the competent authority or the re-determined budget estimate according to the organizational restructuring plan and the two-level local government model; the situation of budget allocation, assignment, and reduction after organizational restructuring and the establishment of the two-level local government model; difficulties and recommendations (if any).

2. Evaluation of the implementation of the 2025 development investment expenditure budget (excluding credit tasks and national target programs); including detailed reports on science, technology, innovation, and digital transformation; education and training; law-making activities; health, population, and family affairs:

- Development investment expenditures for programs and projects

+ The situation of allocation and assignment, adjustment, and supplementary budget estimates for development investment expenditures from the State budget in 2025 (if applicable), detailed by each sector and field of expenditure (including comprehensive funding for science, technology, innovation, and digital transformation; for education and training; for law-making activities; for health, population, and family affairs - if applicable), according to the following indicators: deadline for allocation and assignment of plans to project owners; results of budget estimates arranged to recover state budget advances and settle construction debts incurred before January 1, 2015, in accordance with Clause 6, Article 103 of the Law on Public Investment (especially unfinished projects not yet approved for final settlement by the competent authority, previous years' advance payments that need continued recovery, completed projects approved for final settlement but not fully funded for payment if applicable); difficulties, obstacles, and recommendations.

+ The situation of implementing the 2025 development investment expenditure budget for programs and projects from the state budget (including transfers from previous years to 2025 as prescribed); evaluation and analysis to clarify reasons for delayed disbursement (if any), detailed by each field of expenditure, including:

Public investment programs and projects (specifically each key national project, major project, national transport infrastructure, inter-regional connection projects promoting rapid and sustainable economic and social development): Implementation and disbursement status up to June 2025, expected completion by January 31, 2026; detailed by each source of funds (including: for development investment expenditures from the local state budget, detailed sub-tables by project groups within sectors and fields; central state budget support with targeted foreign and domestic funds); attached detailed tables for each project, data on approved total investment amounts, allocated and settled cumulative funds up to 2024, transferred capital plans from previous years to 2025, 2025 capital plans including additional and adjusted funds and estimated 2025 implementation (with explanations of reasons).

Evaluation of the implementation and disbursement of the 2024 plan extended by the competent authority to be carried out and disbursed in 2025, especially projects requiring sufficient funding to complete in 2025 and subsequent phases according to the approved schedule for each specific project (detailed total investment amount, sources of funds, capital plans including previously allocated capital plans and extended capital plans from previous years, cumulative disbursement funds since commencement, cumulative settlement funds from previous years' plans extended to the reporting period, progress, difficulties, etc.).

Evaluation of the implementation of development investment expenditures assigned from increased revenue, reduced, and saved expenditures in 2021-2024 decided to be implemented in 2025 and the 2025 budget reserve at all levels (if applicable).

Evaluation of the recovery of advanced funds (the planned capital already allocated for recovery in 2025; remaining funds to be recovered in the 2021-2025 medium-term public investment plan according to each source of funds (central state budget, local state budget), based on determining the responsibility for allocating funds belonging to the central or local level, the ability to allocate sufficient funds to recover all advanced funds as prescribed in 2025.

Evaluation of public-private partnership development investment expenditures, advantages, difficulties, obstacles, and recommendations.

Impact on the state budget of converting public-private partnership projects to public investment methods (if applicable), and the supplementary budget estimates for development investment expenditures from the state budget in 2025 (if applicable).

Situation of finalizing public investment project completion funds, specifying: number of projects approved for final settlement of public investment completion funds; public investment funds paid beyond the approved settlement value but not yet recovered and remitted to the state budget; number of public investment projects completed but not finalized according to regulations by June 2025, projected by the end of 2025; reasons.

3. Evaluation of the implementation of the state credit task in 2025:

Implementation of the first half-year plan for preferential state investment credit and policy credit, estimated full-year 2025 (funding mobilization, issuance of government-guaranteed bonds; credit growth, disbursement, principal repayment, outstanding loans; state budget subsidy for preferential credit interest rates, management fees, etc.); administrative reform in loan approval procedures.

4. Evaluation of the implementation of the 2025 state budget development investment expenditure task outside the scope of the Public Investment Law (Expenditures for the Investment Support Fund under Decree No. 182/2024/NĐ-CP dated December 31, 2024 of the Government, investment expenditures under the Law on Management and Use of State Capital for Business and Production Activities at Enterprises, tasks according to decisions of the competent authority); existing issues, difficulties, causes, and recommendations (if any).

5. Evaluation of the first half of 2025 and estimated full-year 2025 regarding the total mobilized resources and socialized investment resource structure by sector and field; number of facilities invested from socialized resources; achievements; existing issues, causes, and recommendations (if any).

Article 6. Evaluation of the implementation of regular expenditure tasks for the year 2025

The budget estimate report that has been adjusted by the competent authority (if applicable) or the re-determined budget estimate according to the organizational restructuring plan and the two-level local administration model; the situation of allocation, assignment of budget estimates and reduction in expenditures (salaries, administrative expenses...) after organizational restructuring and building the two-level local administration model; difficulties and recommendations (if any).

a) The situation of allocation, assignment of budget estimates and implementation of regular expenditure budget estimates for the first six months of the year, projected for the whole year 2025, by each assigned expenditure area. Specifically, report on expenditures for science, technology, innovation, and digital transformation; education and training and vocational training; expenditures for law-making activities; health, population, and family expenditures; expenditure tasks allocated from two regular sources and investment as prescribed by laws on State Budget and other relevant laws.

b) The implementation status of policies exempting or subsidizing tuition fees for preschool and general education students within the national education system; policies supporting midday meals for elementary and junior high school students in border communes; universalization policies for preschool education for children aged 3-5 years.

c) Results of implementing targets, tasks, programs, projects using regular expenditure funds of the State Budget in the first six months of the year, projected for the whole year 2025; difficulties, obstacles, and proposals, specifically:

- Review and determine tasks and policy systems that have ended or expired; recommend amendments, supplements, abolition, or replacement of unsuitable systems and policies with legal provisions and practical implementation.

- The situation of streamlining the establishment, systems, and policies for cases not re-elected, re-appointed, and officials who have resigned, retired according to their wishes, and civil servants, public officials, employees, and armed forces personnel in the process of organizing and restructuring the political system: In the first six months of the year and estimated for the whole year 2025. In detail, the number of individuals who have retired by June 30, 2025, projected to retire in the last six months of the year, financial needs, and the amount of funds already paid under Decree No. 29/2023/ND-CP, Decree No. 154/2025/ND-CP, Decree No. 177/2024/ND-CP, Decree No. 178/2024/ND-CP, Decree No. 67/2025/ND-CP, proposed amounts, and projected proposed amounts for the State Budget to allocate in the remaining months of the year.

(Detailed reporting form attached Form No. 04a)

- The situation of allocating bonus funds according to Decree No. 73/2024/ND-CP.

- Assessment of savings and cost reductions due to organizational restructuring and implementation of the two-level local administration model according to Resolution No. 18-NQ/TW dated October 25, 2017 of the 6th Plenary Session of the 12th Central Committee, Plan No. 04-KH/BCĐ dated November 13, 2024 of the Central Steering Committee for Summarizing the Implementation of Resolution No. 18-NQ/TW and Plan No. 141/KH-BCĐTKNQ18 dated December 6, 2024 of the Steering Committee for Summarizing the Implementation of Resolution No. 18-NQ/TW, including reduced regular expenditures (details of salary fund reductions, reduced administrative activity expenditures); reduced investment expenditures (upgrading, renovation, construction of new premises, etc.), detailed reports for each agency, unit, locality sent to the Ministry of Finance for consolidation and reporting to the competent authority.

(Detailed reporting form Form No. 04b, 04c attached)

- Results of restructuring, modernizing the system, managing, improving quality and efficiency of operations of public service units in the first six months of the year, estimated for the whole year 2025 according to the goals and tasks set out in Resolution No. 19-NQ/TW dated October 25, 2017 of the 6th Plenary Session of the 12th Central Committee (Resolution No. 19-NQ/TW), Decree No. 60/2021/ND-CP dated June 21, 2021 of the Government on the financial autonomy mechanism of public service units (Decree No. 60/2021/ND-CP) and Circular No. 56/2022/TT-BTC dated September 16, 2022 of the Minister of Finance guiding certain contents on the financial autonomy mechanism of public service units; handling assets and finances when reorganizing or dissolving public service units (Circular No. 56/2022/TT-BTC).

- Assessment of the implementation of saving 10% of regular expenditures according to Resolution No. 01/NQ-CP dated January 8, 2025 of the Government on key tasks and solutions to implement the socio-economic development plan and State Budget estimate for 2025, Resolution No. 173/NQ-CP dated June 13, 2025 of the Government on the scope and objects of saving regular expenditure estimates for 2025.

Article 7. For central administrative state agencies that apply special financial mechanisms and income according to the provisions of Resolution No. 104/2023/QH15, Resolution No. 142/2024/QH15, and Resolution No. 160/2024/QH15:

1. Report on the review of the entire legal framework, submit to the competent authority for consideration and decision on amending or abolishing the special financial mechanism and income according to Resolutions No. 104/2023/QH15, No. 142/2024/QH15, and No. 160/2024/QH15 of the National Assembly (if applicable); impact on revenue and expenditure of the State Budget compared to the 2025 budget allocation.

2. In cases where the abolition of the special financial mechanism and income is proposed, report specifically: (i) remaining revenue (if any); (ii) handling ongoing development tasks (if any).

3. Report on the implementation of the 2025 budget allocation, the distribution and disbursement of investment and recurrent tasks up to now, and projected for the whole year; difficulties, obstacles, recommendations, including:

a) Investment expenditure, detailed by each project and source of funds (State Budget; retained fees, business income, other lawful sources - if any).

b) Recurrent expenditure, detailed: salary fund (including grade-based salaries, contributions based on salaries and additional income under the special mechanism - if any), professional and business expenses; in which each source of funds is detailed (State Budget, retained fees, business income, other lawful sources - if any) and separately itemized regular operational, maintenance, and repair costs and special operational costs, similar to the regular management costs and special costs outside the standard set forth in Resolution No. 01/2021/UBTVQH15 dated September 1, 2021 of the Standing Committee of the National Assembly (Resolution No. 01/2021/UBTVQH15) and Decision No. 30/QĐ-TTg dated October 10, 2021 of the Prime Minister (Decision No. 30/QĐ-TTg) regarding principles, criteria, and standard allocations for recurrent State Budget expenditures in 2022.

4. Report specifically on the allocation of investment expenditure and recurrent funding for tasks under Resolution No. 57/NQ-TW, Resolution No. 66/NQ-TW, education and training, health, population, and family affairs, and recurrent expenditure with investment characteristics under Decree No. 138/2024/NĐ-CP and Decree No. 98/2025/NĐ-CP of the Government.

Article 8. Evaluation of the national reserve plan and the 2025 national reserve budget

Ministries and sectors managing national reserves evaluate the implementation of the national reserve plan and the 2025 national reserve budget for the first six months, the possibility of full-year implementation in 2025, cumulative implementation from 2021 to 2025; advantages, difficulties, obstacles, and recommendations (if any).

Article 9. Evaluation of the implementation of three national target programs, projects, and other plans in 2025 and the period 2021-2025

1. For the three national target programs

Based on current regulations and guidance documents from competent authorities; ministries, central agencies, provincial People's Committees, and state budget units, and units using the state budget assess the situation of allocating and utilizing the state budget for 2025 (detailed previous years' budgets transferred to 2025 according to regulations for implementation and the allocated 2025 budget - if any), the possibility of using and disbursing the unallocated 2025 budget for the national target programs according to Resolution No. 160/2024/QH15 of the National Assembly on the allocation of the State Budget for 2025 and Prime Minister's Decisions; advantages, difficulties, and recommendations (if any). Among which:

a) The program's main agency, in coordination with the Ministry of Finance and project and sub-project agencies, reports on the issuance/submission for issuance of amendments and supplements to related policies (if any); evaluates the allocation and utilization of the state budget, detailed by projects, sub-projects, components, investment expenditure, recurrent expenditure, domestic and foreign capital (if any) and compliance with regulations on balancing and local counterpart funding.

b) The program's supervisory agency (ministries, central agencies, and provincial People's Committees) evaluates the amendment and supplementation/submission for amendment and supplementation of related policies according to the division of responsibilities (if any); allocation and utilization of the state budget (in which localities report on the budget support with specific targets from the State Budget and local counterpart funding according to regulations), detailed by projects, sub-projects, components, investment expenditure, recurrent expenditure, domestic and foreign capital (if any).

c) Agencies and units evaluate the situation of budget allocation, distribution, and utilization, detailed by projects, sub-projects, components, investment expenditure, recurrent expenditure, domestic and foreign capital (if any) in 2025 and cumulatively from 2021 to 2025; existing issues, causes, and recommendations, solutions (if any).

d) Report in detail on the allocation of funds for tasks under Resolution No. 57/NQ-TW, education, training, and vocational training, health, population, and family affairs.

2. For programs, projects, and tasks approved by the competent authority for the period 2021-2025 or until 2030, evaluate the completion of institutional frameworks (if any), the allocation and implementation of the 2025 budget allocation; In cases where foreign capital is used, report separately on the allocation and disbursement for each specific goal and task, proposals, and recommendations (if any). Evaluate the cumulative allocated funds, the situation of allocation and utilization of the state budget up to the end of 2025 compared to the total amount approved for the period 2021-2025 or until 2030; achievements; existing issues, causes, and recommendations, solutions (if any).

Article 10. Regarding tasks using foreign capital sources

1. Ministries, central agencies, and localities shall assess the situation of allocation and annual budget estimates for 2025, adjustments, and supplements in 2025 (if any), detailed by project, sponsor, source of funds: borrowed capital (ODA loans and concessional foreign loans), aid capital (non-repayable ODA funds, non-repayable aid not included in official development assistance); financial mechanisms, difficulties, obstacles, and recommendations (if any). For non-repayable aid capital, assess the reception of newly generated aid grants not included in the budget estimate, progress in supplementing the budget estimate; difficulties and obstacles when allocating the medium-term and annual state investment budgets without clearly distinguishing between borrowed capital and aid capital, and propose solutions.

2. Assess the implementation and disbursement results of foreign capital compared to the allocated budget estimates; difficulties with ODA disbursement procedures (if any); clarify the reasons for delayed disbursements, responsibilities of ministries, sectors, and localities as managing authorities for investments, responsibilities of Project Management Boards and related agencies and units; propose measures to address difficulties during the implementation of programs and projects.

Article 11. Assessment of the implementation of revenue generation and utilization of salary reform funds in 2025

Ministries, central agencies, and localities shall assess the implementation of the mechanism for generating revenue for salary reform in 2025 as prescribed and the use thereof to implement salary policies, systems, and policies under Decree No. 177/2024/ND-CP, Decree No. 178/2024/ND-CP, Decree No. 67/2025/ND-CP, Decree No. 29/2023/ND-CP, Decree No. 154/2025/ND-CP, and other tasks permitted to be funded from salary reform sources according to authorized documents.

Article 12. Assessment of the implementation of the State Budget tasks of provinces and centrally-administered cities in 2025

In addition to the requirements stipulated from Article 4 to Article 11 of this Circular, provinces and centrally-administered cities shall supplement the following contents in their assessments:

1. Work on mobilizing financial resources at the local level to fulfill economic and social development tasks, difficulties, obstacles, and recommendations (if any).

2. The ability to implement the 2025 budget expenditure for public investment of the locality after mergers, by each spending category, including a detailed report on allocations for science, technology, innovation, and digital transformation; education and vocational training; lawmaking; health, population, and family spending (including adjustments and supplements during the year as prescribed), detailed as follows: domestic state budget revenue (capital investment in construction, capital investment from land use fees and lottery revenues, capital investment from domestic budget surplus); targeted supplementary funding from the central state budget for the domestic state budget from domestic and foreign sources (including loans and non-repayable aid); focusing on assessing the following contents:

a) For annual public investment expenditures within the scope of the Public Investment Law:

- The situation of allocation, budget estimates, and supplements (if any); the handling of outstanding construction debts and recovery of advance payments in 2025; forecast remaining amounts until the end of 2025 (if any); recommendations for handling.

- Implementation and disbursement of public investment capital from the domestic state budget in the first six months of the year and assessment for the whole year 2025.

- Allocation, organization of implementation, and disbursement of public investment capital from targeted supplementary funding from the central state budget for the locality in the first six months of the year, assessment for the whole year 2025.

- Domestic state budget deficit in 2025 and investment from this source (if any).

- Increase in revenue, remaining budget estimates of the domestic state budget (if any).

- The situation of allocation and budget estimates for state budget expenditures from surplus salary reform funds to invest in inter-regional and national key projects implemented in the locality (if any).

- Approval, allocation, organization of implementation, and disbursement of investment capital from retained revenues according to regulations: retained fee revenues, retained proceeds from public services, and other lawful revenues, detailed by spending category.

- The situation of allocation and budget estimates for state budget expenditures from land use fees to invest in local projects and works.

- The situation of collection, management, and use of revenues from lottery activities for public investment in the locality.

b) The situation of allocation, budget estimates, and disbursement of public investment expenditures in 2025 outside the scope of the Public Investment Law (if any).

c) Compliance with regulations on public investment, directives, and telegrams of the Prime Minister regarding this field.

d) Achievements, shortcomings, causes, and recommendations (if any).

3. Report on the allocation of regular budget expenditures for 2025 of the locality for science, technology, innovation, and digital transformation; education and vocational training; lawmaking; health, population, and family affairs.

4. Localities shall report on the implementation of social welfare policies issued by the Central Government in their areas in 2025, detailing the number of beneficiaries (based on the number of beneficiaries in the first six months of 2025 to review and determine the estimated number for the whole year 2025), support levels, duration of benefits to specifically determine the need for state budget funds to support; the need for additional central state budget funds for the locality according to Decision No. 127/QĐ-TTg dated January 24, 2022 of the Prime Minister on principles for targeted support from the central state budget for the domestic state budget to implement social welfare policies issued by the Central Government for the period 2022-2025; the need to use surplus salary reform funds of the locality to implement social welfare policies instead of central state budget support (if any), the amount of central state budget funds still required to be supported.

(Detailed reporting form (Annex Form No. 01)

5. Report on the implementation of salary reform in 2025 after restructuring:

a) Estimated salary fund, allowances, and subsidies to be implemented in 2025.

b) The need for funds to implement salaries in 2025.

c) The use of local resources to implement adjustments to salary levels, including: 10% of the savings from regular expenditures (excluding salaries, allowances, contributions based on salaries, items with salary characteristics, and expenditures for personnel according to regulations) in the 2025 budget that has been assigned by the competent authority; 70% of the increase in domestic revenue collected in 2024 compared to the 2024 budget assigned by the Prime Minister; and 50% of the increase in domestic revenue projected in the 2025 budget compared to the 2023 budget assigned by the Prime Minister (excluding land use fees, lottery revenues, proceeds from shareholding and divestment of state-owned enterprises managed by localities, and other items excluded under Clause 2, Article 3 of Resolution No. 34/2021/QH15 dated November 13, 2021 of the National Assembly regarding the State Budget for 2022; revenues retained according to regulations in 2025; remaining surplus funds from the 2024 salary reform (if any), and anticipated surplus funds from the salary reform until the end of 2025.

d) The use of resources as prescribed to pay benefits as stipulated in Decree No. 177/2024/NĐ-CP, Decree No. 178/2024/NĐ-CP, Decree No. 67/2025/NĐ-CP, Decree No. 29/2023/NĐ-CP, Decree No. 154/2025/NĐ-CP, and the amount proposed for central support as prescribed.

(Detailed reporting form (Attachment Form No. 02d)

6. Report on the situation of using the contingency reserve of the State Domestic Revenue after reorganization as prescribed in Clause 2, Article 10 of the Law on State Budget, including the initial budget allocation at the beginning of the year, the amount already used from the State Domestic Revenue contingency reserve and financial reserve fund (if any) up to June 30, 2025, and the expected usage for the last six months of 2025.

7. Implementation of borrowing and repayment of loans of the State Domestic Revenue after reorganization in 2025, including:

a) The outstanding debt at the beginning of 2025, the outstanding debt as of June 30, 2025, and the estimated outstanding debt as of December 31, 2025, detailed by sources of debt (local government bond issuance; loans from foreign governments and international organizations; state credit for investment projects; other loans).

b) The amount raised up to June 30, 2025, and the estimated total for 2025, detailed by purpose of raising funds (principal repayment, deficit coverage) and by source of funds raised (ODA loans, local government bond issuance, other legitimate sources of finance).

c) The implementation of interest and fee repayments up to June 30, 2025, and the estimated total for 2025, detailed by interest and fee repayments for domestic loans and loans from foreign governments and international organizations, detailed by each program and project.

d) The implementation of principal repayments for loans up to June 30, 2025, and the estimated total for 2025, detailed by principal repayments for domestic loans and principal repayments for loans from foreign governments and international organizations, detailed by each program and project; specifically by each source of repayment (new loans to repay old ones, from surplus revenue, increased revenue, expenditure savings, budget surplus).

8. For provinces and centrally-administered cities implementing special fiscal and budgetary mechanisms approved by the competent authority, evaluate the specific results of implementing these special fiscal and budgetary mechanisms after reorganization (including those policies issued by the locality); assess the impact of these mechanisms on the results of State Domestic Revenue collection and expenditure in the region.

9. Implementation of conclusions and recommendations of the State Audit Agency, inspection, and audit agencies.

Article 13. Evaluation of the Implementation of Financial Plans for State Financial Funds Outside the Budget in 2025

Ministries, central agencies, and local agencies and units responsible for managing state financial funds outside the budget shall evaluate the effectiveness of their operations; report on the review, restructuring, merger, cessation of activities, or dissolution of ineffective funds that do not meet their intended purposes, have overlapping objectives, tasks, or service recipients, or lack independent financial capacity, or have overlapping revenue sources and expenditure tasks with the State Budget; summarize and evaluate the implementation of revenue and expenditure plans and assigned tasks every six months and forecast for the entire year 2025 in conjunction with operational efficiency; cumulatively assess the implementation up to the end of 2025 compared to the targets set for the 2021-2025 period (if applicable); difficulties and obstacles encountered and proposed solutions.

Article 14. For legitimate revenues of state agencies and public institutions retained and not included in the State Budget balance (cases falling under Resolution No. 104/2023/QH15, Resolution No. 142/2024/QH15, and Resolution No. 160/2024/QH15, implemented according to Article 7 of this Circular)

1. Agencies and units shall report on the revenues of public institutions (excluding State Budget revenues) and evaluate the retained fee revenues for 2025 in accordance with the laws governing state management agencies and public institutions.

2. The results of implementing tasks funded from legitimate revenues of state agencies and public institutions retained and not included in the State Budget balance in 2025, detailing the expenditure tasks for training and education (specifying the retained fee and institutional revenue sources, development activity fund, borrowing sources, and other lawful sources of the unit), regular expenditure tasks, by each spending area; specifically, for areas such as science, technology, innovation, and digital transformation; education and vocational training; expenditures serving law construction (if applicable).

3. Forecast remaining legitimate revenues at the end of 2025.

Chapter III
BUILDING THE STATE BUDGET FOR 2026

Article 15. Requirements

1. The preparation of the State Budget for 2026 must comply with the provisions of the Law on State Budget and related guiding documents, be consistent with the ten-year socio-economic development strategy for the 2021-2030 period, the projected five-year socio-economic plan for the 2026-2030 period, the goals set forth in Central Party Resolutions; special development mechanisms and policies for certain regions as prescribed, Government Directive No. 14/CT-TTg dated May 28, 2025, relevant laws, and directives from competent authorities; have adequate legal bases and calculation grounds; be consistent with the assessment of the implementation situation in 2025 and the three years 2023-2025.

2. Ministries and central agencies managing sectors and fields, when preparing the budget, must review current policies and systems, integrate and abolish overlapping and ineffective policies and systems (especially social welfare policies); propose new policies, programs, and tasks only if funding can be secured; fully forecast State Budget needs according to the hierarchical implementation of new policies, systems, and tasks decided by competent authorities. Allocate the budget to recover State Budget advances due for recovery within the year as stipulated by the Law on State Budget and Public Investment. In cases where the budget proposal is based solely on the directive of a competent authority, detailed information on expenditures and the basis for forecasting the budget should be provided.

3. Focus on directing, resolving, and addressing existing financial and budgetary management issues and violations detected and recommended by auditing and inspection agencies in accordance with the law, starting from the budget preparation stage.

Article 16. Building the State Budget Revenue Estimate for 2026

1. General Requirements

a) The State Budget Revenue Estimate for 2026 shall be built in accordance with the provisions of the State Budget Law, the Tax Administration Law, tax laws, fee and surcharge laws, other relevant legal documents, and Directive No. 14/CT-TTg dated May 28, 2025 of the Government, ensuring the correct and full collection of all sources of State Budget revenue, consistent with the implementation situation of previous years.

b) The construction of the revenue estimate for 2026 must closely follow the economic and social conditions, financial situations both domestically and internationally, specifically calculating factors of increase and decrease and the shift in revenue sources due to changes in legal policies, especially tax, fee, and surcharge exemptions and reductions, extensions of tax payment deadlines, the implementation of phased tax reduction and preferential measures for integration, reactions to U.S. tax retaliatory policies, and the application of additional corporate income tax on taxpayers according to the global minimum tax rules.

c) The construction of the revenue estimate must be linked to the vigorous administrative reform, modernization of revenue management work; strengthening management, preventing revenue loss, particularly in business operations and real estate transfers; effectively managing new revenue sources under digital economy and e-commerce conditions; intensifying tax inspections and audits, combating transfer pricing, tax evasion, and fraudulent tax practices, rigorously handling overdue tax debts, and strictly controlling tax refunds.

d) Strive for the domestic revenue estimate for 2026, excluding land use fee revenue, lottery revenue, proceeds from state-owned enterprise equity sales, dividends, post-tax profits, and the difference between revenue and expenditure of the State Bank, to increase nationwide by at least 10-12% compared to the estimated actual performance in 2025 (excluding factors of revenue increase and decrease due to policy changes); the growth rate of revenue at each locality should be appropriate to the economic growth and new revenue sources in each area, taking into account the factor of enhanced revenue management, prevention of revenue loss, and recovery of tax arrears. The revenue estimate from import and export activities in 2026 should increase by approximately 5-7% compared to the estimated actual performance in 2025.

2. Building the Domestic Revenue Estimate:

a) Localities must fully forecast all new State Budget revenue sources arising within their jurisdictions in accordance with established regulations, based on the actual implementation of previous years, the specific characteristics of 2026, and the budget revenue estimates for 2026 announced by competent authorities.

b) The State Budget Revenue Estimate for 2026 must ensure the accuracy and completeness of each revenue item, tax type, and revenue field for each locality, detailing revenue from newly operational projects with significant revenue according to current regulations; detailing each fee and surcharge revenue item as prescribed; adjustments to policies that continue to impact State Budget revenue in 2026 and proposed amendments and supplements to be applied in 2026.

c) State Budget revenue from the exploitation and disposal of public assets, after deducting related costs, must be fully consolidated and submitted to the State Budget. Revenue from the conversion of ownership of enterprises, public institutions, state capital transfers, and excess capital over the registered capital at enterprises must be implemented in accordance with Decree No. 148/2021/NĐ-CP dated December 31, 2021 of the Government and subsequent amendments and supplements to this Decree.

For land use fees and land rents, they shall be allocated according to the State Budget Law. Specifically, revenue from defense and security land use fees combined with production and economic construction activities shall be carried out in accordance with the Land Law and Articles 201 and 260 of the Land Law 2024.

d) Estimates of fee and surcharge revenues from administrative service activities (detailed by each revenue item) include:

- The estimate of fees and surcharges payable to the State Budget must be 100% as prescribed;

- The estimate of expenses for revenue collection: Based on the content evaluated in Point 1, Clause 2, Article 4 of this Circular, the 2026 estimate includes ongoing tasks, tasks to be implemented in the 2026 budget year (with detailed explanations).

đ) Estimates of administrative penalty revenues, fines, confiscations, auction proceeds for vehicle license plates, and other State Budget revenues in 2026 as prescribed.

e) For revenues not consolidated into the State Budget balance as prescribed (fees, service charges, tuition fees, medical service prices, other lawful revenues retained as prescribed), agencies and units must prepare separate estimates, explain the basis for calculation, and develop usage plans to submit to higher-level management agencies and report to the same-level finance agency as required.

3. Building the State Budget Revenue Estimate from Import and Export Activities:

a) Based on forecasts of the growth in value of exported and imported goods subject to taxes in the context of integration, promoting trade promotion activities, restructuring product categories, especially traditional products that are major revenue sources and newly emerging products.

b) Assessing influencing factors such as: fluctuations in domestic and international market prices of goods with large State Budget revenue; crude oil price fluctuations; exchange rates between the Vietnamese dong and the currencies of strategic trading partners; the implementation of tariff reduction schedules under signed and enforced Free Trade Agreements in 2026; the degree of facilitation of trade and the impact of technical barriers; the scale and progress of key investment projects involving raw material and equipment imports; domestic oil refinery plants' production plans.

4. Building the Value Added Tax Refund Estimate in accordance with the Value Added Tax Law:

Based on the actual situation and economic and social development goals at the locality; production and business plans of export enterprises, the total number of new approved projects and investment capital, the progress of ongoing investment projects and new investment projects, investment projects ending their investment phase and transitioning to operational phases at the locality to accurately and timely calculate the expected VAT refund amount for the year 2026 according to current policies and newly effective policies. Prepare the budgeted VAT refund amount in conjunction with the requirement to strengthen VAT refund management, monitoring, inspection, and post-refund audit to ensure that it corresponds to actual occurrences and policies.

5. The budgeted revenue of the State Budget (including domestic revenue and revenue from import and export activities) needs to predict the portion of tax refunds, late payment penalties, and excess payments that reduce State Budget revenue as stipulated by law.

6. Prepare the budget for non-repayable aid receipts:

The preparation of the 2026 State Budget revenue from foreign non-repayable aid must be based on and closely follow the implementation of the 2025 State Budget revenue (allocated budget figures, received funds from sponsors, implemented funds); program/project/fee project or aid amount approved by competent authorities in Vietnam; commitment letters, aid letters, or intention letters from sponsors; actual progress, potential occurrence, and new implementation in the year, avoiding situations where insufficient budget leads to supplementary requests to higher authorities or unused funds leading to budget cancellation or reallocation. During the process of preparing the budget for non-repayable foreign aid, the program/project/fee project leader and the first-level budget agency (the supervising agency) need to determine the nature of investment and regular expenses, detail each spending item/sector (including detailed scientific and technological tasks, innovation, digital transformation; education and training, vocational training; health, population, and family spending; law-making if applicable), clearly define the source of funds according to the分级预算管理规定（如有）。

For aid amounts received from 2025 and earlier that were not included in the allocated budget, relevant ministries, central agencies, and localities should incorporate them into the 2026 budget for submission to the competent authority for review and decision, serving as the basis for accounting and settlement according to regulations.

Article 17. Preparation of the 2026 State Budget Expenditure Plan

1. Requirements for Preparation

a) Ensure compliance with the State Budget Law, Public Investment Law, and other related laws; base on current systems and policies, principles, criteria, and budget allocation standards decided by competent authorities; implement Party guidelines and state laws regarding administrative restructuring, building a two-tier local government model; breakthrough developments in science, technology, innovation, and digital transformation; reforming legislative work and enforcement; continue implementing Resolution No. 19-NQ/TW on improving the quality and effectiveness of public service sectors; Ensure resources for salary reform, social insurance policy implementation linked to organizational restructuring and personnel reduction according to regulations.

b) For the preparation of the budget by the Vietnam Fatherland Front, political-social organizations, and mass organizations assigned tasks by the Party and State: These agencies and organizations continue to prepare budgets according to current laws. The Central Committee of the Vietnam Fatherland Front will consolidate and submit to the Ministry of Finance according to Decision No. 304/QĐ-TW dated June 10, 2025, following the guidance provided in this Circular.

c) Adhere to the principle of transparency and the requirement to practice thrift and combat waste as per National Assembly Resolution No. 74/2022/QH15 dated November 15, 2022, starting from the stage of determining tasks, ensuring consistent implementation of tasks from budget preparation to allocation, management, utilization, and settlement of the State Budget.

d) Be closely aligned with implementation capabilities and funding sources, minimizing the cancellation of budgets and reallocation to the next year. Review overlapping tasks, tasks concluding in 2025; unfinished tasks continuing in 2026; prioritize the sequence of implementing newly approved tasks based on urgency and importance, and immediately implement upon receiving funds, with the State Budget expenditure plan matching the ability to mobilize and balance resources (including other lawful sources as prescribed).

2. Preparation of the Public Investment Expenditure Budget:

The public investment expenditure budget from the State Budget includes both borrowed funds (ODA loans, preferential foreign loans, local borrowing of foreign government loans extended and disbursed according to the Public Investment Law), aid funds (non-repayable ODA funds, non-repayable aid not falling under official development assistance), lottery revenue, revenue from the transfer of state-owned shares in joint-stock companies and limited liability companies with two or more shareholders, land use fee revenue established according to legal provisions and the State Budget's balancing capacity for the year; aligning with the direction, tasks, and five-year socio-economic development plan 2026-2030, the socio-economic development plan targets for 2026, and public investment expenditure tasks as stipulated by State Budget and public investment laws and other related laws not covered by the Public Investment Law.

Propose funding allocation schemes in accordance with the order prescribed in the Law on Public Investment, Resolution No. 70/2025/UBTVQH15 dated February 7, 2025 of the Standing Committee of the National Assembly regarding principles, criteria, and allocation quotas for public investment capital from the State Budget for the period 2026-2030. Ensure funding sources for implementing Party and State policies, including Resolution No. 57-NQ/TW, Resolution No. 66-NQ/TW, funding for national key projects, programs, and important projects with significant implications for socio-economic development, key defense industry and security projects; funding for Official Development Assistance (ODA) and preferential loans from foreign sponsors (including counterpart funds); state investment in projects under public-private partnership (PPP) models; preparatory tasks for investment; interest subsidy and management fee tasks as stipulated by law, capital contributions to policy banks and non-budgetary state financial funds; avoid scattered and inefficient funding allocations.

b) For foreign capital, the plan must be detailed according to loan sources, aid (independent aid or tied aid) by sector and field; the content of agreements and commitments with sponsors, consistent with the project's financial mechanism and implementation progress, prioritizing sufficient funding for projects concluding agreements, loan and aid deals with foreign countries in 2026 and unable to extend. For hybrid programs and projects funded from both the state budget and re-lending, the managing agency shall guide the preparation and consolidation of each portion of the capital, ensuring compliance with the approved re-lending ratio.

c) For the budget estimate of interest subsidy and management fees for preferential credit

Based on the legal provisions on interest subsidies for preferential credits and management fees, and the implementation of state credit policies in 2025, anticipate changes in target groups, policies, and tasks; forecast credit growth, outstanding loans, capital mobilization, deposit rates, lending rates, etc., to build the state budget expenditure estimate for 2026 in accordance with the State Budget Law, Public Investment Law, and related guiding documents.

d) For the budget estimate of registered capital for policy banks and non-budgetary state financial funds, investment support for other policy targets shall be implemented in accordance with the Public Investment Law and related guiding documents. Entrust state development funds through the Vietnam Social Policy Bank to provide loans to the poor and other policy targets and support certain activities as stipulated in Clause 6, Article 4 of Resolution No. 111/2024/QH15 dated January 18, 2024 of the National Assembly.

e) For the budget estimate for investment outside the scope of the Public Investment Law (with detailed explanations), implement the contents and tasks as prescribed in the Law on Management and Use of State Capital for Production and Business at Enterprises, expenses for the Investment Support Fund as stipulated in Decree No. 182/2024/NĐ-CP dated December 31, 2024 of the Government, and relevant laws.

g) For the budget estimate from legitimate revenues of state agencies and public service units designated for investment outside the state budget balance (excluding tasks implemented under special financial mechanisms as per Resolutions No. 104/2023/QH15, No. 142/2024/QH15, and No. 160/2024/QH15), implement according to current regulations (detailing revenue sources such as fees, retained proceeds from public services, development activity funds, borrowing sources, and other legitimate sources of the unit); submit to higher-level management authorities for consolidation and reporting to investment and finance departments.

3. On the construction of the national reserve plan and the 2026 national reserve budget estimate:

Based on the provisions of the National Reserve Law, the State Budget Law, and related implementing documents, ministries and central agencies responsible for managing national reserves shall construct plans and budget estimates for national reserves for 2026 (costs for purchasing national reserves; costs for import, export, purchase, sale, storage, protection, and insurance of national reserves in accordance with the law on national reserves) in line with economic and social conditions, strategic goals for national reserve development until 2030, ensuring feasibility, state budget balance, and budget execution capability. Provide detailed explanations and analyses of the necessity for each item and corresponding budget estimates; prepare report forms as prescribed in Article 4 of Circular No. 145/2013/TT-BTC dated October 21, 2013 of the Minister of Finance on the national reserve plan and state budget expenditures for national reserves.

4. Construction of the regular expenditure budget estimate

a) Based on the State Budget Law, the Law on Management and Use of Public Assets, and related laws; resolutions of the Politburo (Resolution No. 57-NQ/TW, No. 66-NQ/TW...), and resolutions of the National Assembly; the orientation of the socio-economic development plan for 2026 and the 2026-2030 period; principles, criteria, and allocation quotas for regular expenditure budgets (if applicable) and current state budget expenditure policies, systems, and standards; approved projects and tasks; Directive No. 14/CT-TTg dated May 28, 2025 of the Prime Minister; the number of budget revenue and expenditure checks for 2026, ministries, central agencies, and localities shall prepare detailed regular expenditure budget estimates by spending category, ensuring the nature of the funding source, meeting important political tasks, fully implementing state policies and systems, especially those for human resources and social welfare, clearly specifying increases or decreases compared to the 2025 budget after restructuring.

For funding to implement policies and systems for cadres, civil servants, public officials, workers, and armed forces personnel in organizational restructuring of the political system, the corresponding budget estimates in each spending category shall be based on Decree No. 177/2024/NĐ-CP, Decree No. 178/2024/NĐ-CP, Decree No. 67/2025/NĐ-CP, and Decree No. 154/2025/NĐ-CP of the Government.

Anticipate funding for the reduction of staffing levels in 2026 as per Decree No. 29/2023/NĐ-CP dated June 3, 2023 and Decree No. 154/2025/NĐ-CP dated June 15, 2025.

Estimate the budget for implementing policies to exempt and subsidize tuition fees for preschool and general education students within the national education system; support policies for midday meals for elementary and lower secondary school students in border communes; universal preschool education policies for children aged 3-5 years old.

For the budget of preferential allowances for those who have contributed to the revolution, based on the provisions set out in Decree No. 77/2024/NĐ-CP dated July 1, 2024, Decree No. 75/2021/NĐ-CP dated July 24, 2021, Decree No. 55/2023/NĐ-CP dated July 21, 2023 of the Government regarding the level of preferential allowances, subsidies, and benefits for those who have contributed to the revolution, and Decree No. 131/2021/NĐ-CP dated December 31, 2021 of the Government detailing and implementing the Ordinance on Preferential Treatment for Those Who Have Contributed to the Revolution, and any relevant regulations adjusting for 2025 (if applicable).

For the budget for retirees whose pensions are guaranteed by the State Budget, based on Decree No. 75/2024/NĐ-CP dated June 30, 2024 of the Government adjusting pension levels, social insurance allowances, and monthly allowances, detailing social welfare expenses, health care expenses.

For regular maintenance and repair activities, follow Circular No. 65/2021/TT-BTC dated July 29, 2021 of the Ministry of Finance; for procurement, repair, renovation, and upgrading of assets and equipment; rental of goods and services; repair, renovation, upgrading, expansion, and new construction of project components already under construction, follow Decree No. 98/2025/NĐ-CP dated May 6, 2025 of the Government and related laws.

b) The 2026 annual regular expenditure budget from the State Budget for state management agencies, the Party, and mass organizations shall be developed in conjunction with the implementation of Resolution No. 60-NQ/TW of the 11th Plenary Session (Term XIII) and Conclusions No. 127-KL/TW, No. 130-KL/TW, No. 137-KL/TW of the Politburo on the reorganization of administrative units at all levels and the establishment of a two-level local government model; ensuring the best conditions for successfully organizing the 14th National Party Congress, the election of People's Council representatives for the 2026-2030 term, and the election of National Assembly representatives for the 16th term; specifically identifying increases or decreases compared to 2025; ensuring thorough savings in regular expenditures, particularly in the purchase of public assets, domestic and international travel, use of official vehicles, organization of conferences, seminars, research, surveys, electricity, and fuel.

c) The 2026 operational budget from the State Budget for public service units shall be developed based on the objectives of reforming public service units according to Conclusion No. 62-KL/TW of the Politburo dated October 2, 2023 on the implementation of Resolution No. 19-NQ/TW dated October 25, 2017 of the Central Committee of the Communist Party of Vietnam (Term XII) on continuing to reform organizational structures and management, improving the quality and efficiency of public service units, Plan No. 141/KH-BCĐTKNQ18 dated December 6, 2024 of the Government, and guiding legal documents on financial autonomy mechanisms for public service units. In particular:

- Do not develop the State Budget regular expenditure budget to support public services that have completed their pricing and fee adjustment process by 2025 or are expected to complete it in 2026.

- Public service units shall develop the regular expenditure budget linked to organizational restructuring and streamlining staff based on the guidelines in Resolution No. 19-NQ/TW, Plan No. 141/KH-BCĐTKNQ18 dated December 6, 2024 of the Government, and guiding legal documents on financial autonomy mechanisms for public service units.

d) For the regular expenditure budget not allocated for self-management, other special tasks arising infrequently in various State Budget expenditure areas: Ministries, central agencies, and localities shall guide subordinate agencies and units to prepare and consolidate the budget according to State Budget laws and other relevant laws.

e) Expenditure on economic activities

Based on the estimated revenue from road usage fees in 2025, estimate the revenue from road usage fees in 2026, the Ministry of Construction proposes a plan to allocate road usage fee revenues paid to the State Treasury for the management and maintenance of national highways and local roads after restructuring; principles and criteria for allocating road usage fee revenues for the management and maintenance of local roads for each locality, to be compiled and reported together with the 2026 State Budget forecast and the three-year plan 2026-2028 to the Ministry of Finance for consolidation and submission to competent authorities for decision-making according to regulations.

g) Expenditures for state management agencies, the Party, and mass organizations shall clearly specify:

- The number of positions in 2025 (after organizational restructuring and administrative unit adjustments) according to the decision of the competent authority (if any), the number of positions expected to be reduced according to Decrees No. 29/2023/NĐ-CP, No. 154/2025/NĐ-CP, No. 177/2024/NĐ-CP, No. 178/2024/NĐ-CP, and No. 67/2025/NĐ-CP; the actual number of positions as of July 1, 2025.

- Prepare the regular activity budget based on the standard rate:

+ In cases where the competent authority has assigned positions for 2026 after restructuring, agencies shall prepare the budget based on the regular expenditure standard rate issued by the competent authority (if any) and the assigned positions.

+ In cases where the competent authority has not yet assigned positions for 2026 after restructuring, but positions were assigned in 2025: Agencies shall prepare the 2026 budget based on the regular expenditure standard rate issued by the competent authority (if any) and the 2025 assigned positions minus the reduction in positions according to the Party’s policies and state laws on organizational restructuring, streamlining, and establishing a two-level local government structure.

+ In cases where the competent authority has not assigned positions for both 2025 and 2026: Agencies shall prepare the 2026 budget based on the regular expenditure standard rate issued by the competent authority (if any) and the number of positions reported to the Ministry of Home Affairs in the restructuring proposal (if any) or the number of positions present as of December 31, 2024, minus the reduction in positions according to the Party’s and state policies on organizational restructuring, streamlining, and establishing a two-level local government structure.

- Establish the budget for the salary fund based on the following:

+ The staffing quota as determined above.

+ In cases where the number of staff assigned in 2026 exceeds the actual number present as of July 1, 2025, the salary fund will be established to include: (i) the salary fund of the actual number of staff present as of July 1, 2025, determined based on the salary scale, grade, position, allowances according to salary, and contributions according to regulations, and (ii) the salary fund of the unrecruited staff within the total staffing quota assigned, calculated based on the basic salary and the coefficient of Grade 1 salary of Class A1 civil servants, allowances according to salary, and contributions as prescribed. The number of staff recruited under Decree No. 179/2024/NĐ-CP dated December 31, 2024 of the Government on policies to attract and utilize talented individuals working in agencies, organizations, units of the Communist Party of Vietnam, State, Vietnam Fatherland Front, and political-social organizations according to the Project or approved plan shall be counted additionally according to the prescribed regulations.

+ In cases where the number of staff assigned in 2026 is less than the number of staff under the restructuring project or not assigned throughout 2025 and 2026, the 2026 salary fund will be established based on the salary fund at the time of restructuring, reduced according to the policy of streamlining the staffing quota.

- Establish the budget for bonuses according to Decree No. 73/2024/NĐ-CP.

- Establish the budget for special support cases such as those directly and regularly engaged in strategic, policy research, and law drafting work according to Resolution No. 197/2025/QH15; support for those engaged in specialized digital transformation, cybersecurity, and information security work as prescribed by the Government.

- Establish the budget for specific expenses in 2026 (legal basis, assigned tasks, tasks approved by competent authorities, expenditure items, policies, regulations, and expenditure standards as prescribed) according to the Standing Committee of the National Assembly's Resolution and other relevant provisions with the spirit of thrift and efficiency.

- Ministries, central agencies, and localities direct subordinate agencies and units under their management to establish the budget for funding the construction, improvement, organization, implementation, and monitoring of law enforcement activities according to the objectives set out in Resolution No. 66-NQ/TW dated April 30, 2025 on reforming law construction and enforcement to meet the requirements of national development in the new era, relevant laws, and prioritize allocation within the assigned budget to ensure the implementation of these activities.

- Ministries, central agencies, and localities propose the budget for organizing the 14th National Party Congress, elections for People's Council representatives at all levels for the 2026-2030 term, and the election for National Assembly deputies for the 16th term, accompanied by detailed explanations.

h) Agencies and units develop (accompanied by detailed explanations) and incorporate into the budget estimates the regular expenditure tasks related to the handling and exploitation of state assets (including houses and land), leasing rights to exploit, transferring rights to exploit infrastructure assets for a limited period, converting ownership of public enterprises and institutions according to regulations (if applicable). For regular expenditures to implement tasks stipulated in Decree No. 148/2021/NĐ-CP and Circular No. 57/2022/TT-BTC dated September 16, 2022 of the Minister of Finance guiding certain provisions of Decree No. 148/2021/NĐ-CP, incorporate them into the budget estimates for economic activities of the State Budget according to the level of authority.

i) For regular expenditures of programs and projects using loan funds (ODA and concessional foreign loans), grant funds (non-repayable ODA funds, non-repayable grants not included in official development assistance):

Based on agreements and commitments already signed and to be signed with donors (for agreements to be signed, only including grant funds), progress in implementing project documents or grants, financial mechanisms (if any) approved by competent authorities, ministries, central agencies, and localities shall establish budget estimates for each program, project, agreement, counterpart funds (if any), detailing each source of loan and grant funds from abroad, by sector, disbursement mechanism (implementing revenue and expenditure recording or disbursement according to domestic financial mechanisms); for localities, clearly define which sources belong to the local state budget and supplementary central state budget for localities.

For programs and projects that are mixed with both allocated state budget funds and loan funds (for ongoing tasks), the agency responsible for managing the program or project shall guide the establishment and consolidation of budget estimates for each portion of the funds.

Programs and projects involving multiple ministries, central agencies, and localities, ministries, central agencies, and localities shall establish budget estimates for expenditures from foreign funds and provide detailed explanations of the allocation basis to the Ministry of Finance for approval by competent authorities; for ongoing programs and projects, also send to the main managing agency for consolidation and oversight.

k) Estimate the reduction and savings in expenditures due to organizational restructuring and building a two-level local government model, including reducing regular expenditures in various sectors (salary fund, administrative machine operation costs); reducing investment expenditures in various sectors (upgrading, renovating, constructing new offices, etc.).

5. Establish the budget for foreign aid expenditures.

Based on the commitment of the Vietnamese Government to provide aid to foreign governments over the five-year period from 2026 to 2030 (if any), annual commitments with recipient countries, approved project documents, the implementation of budget estimates, and the ability to disburse aid funds for programs and projects in 2025, agencies assigned by the Government to lead the preparation of aid capital plans shall establish detailed budget estimates for aid expenditures for each program, project, regular and investment tasks; the total budget estimate for each recipient partner.

Localities shall establish the budget for foreign aid expenditures from the local state budget according to Point c Clause 6 Article 4 of Law No. 56/2024/QH15.

6. For political social-professional organizations, social organizations, and social-professional organizations:

The financial support for associations shall be implemented in accordance with the provisions of Government Decree No. 126/2024/NĐ-CP dated October 8, 2024 on organization, operation, and management of associations and Decision No. 304-QĐ/TW dated June 10, 2025 of the Politburo on the functions, tasks, and organizational structure of the Central Committee of the Vietnam Fatherland Front Agency.

7. Ministries managing sectors and fields, while preparing the budget estimate for state budget expenditure in 2026 (the part directly implemented by the Ministry), shall simultaneously take the initiative to request ministries, sectors, localities to report on the situation and needs to implement mechanisms and policies issued by competent authorities and effective in 2026. On this basis, they shall aggregate and determine the total funding requirements, accompanied by detailed explanations of the calculation bases.

For expenditures on environmental protection programs, the Ministry of Agriculture and Environment, based on specialized legal documents, shall coordinate with central agencies to review and propose allocation plans for the state budget estimates according to specialized laws, ensuring that tasks, projects, and programs have sufficient legal grounds, files, procedures, and comply with the standards and norms stipulated by competent state agencies, consistent with the nature of investment/recurring funds as prescribed by law within the scope of the total amount approved for inspection (if any). They shall bear full responsibility for the proposed plan and submit it to the Ministry of Finance for consolidation into the national budget allocation plan, to be submitted to the competent authorities as prescribed.

8. Building the budget estimate for national target programs in 2026 and other programs, projects, and programs:

a) Based on the assessment of implementation during the period 2021-2025; the situation of approval of guidelines for national target programs for the period 2026-2030; ministries responsible for national target programs shall prepare detailed budget estimates for each program in 2026 for each ministry, central agency, and locality, including investment capital and regular expenses by field based on annual implementation capacity and the approved total amount (if any). For investment capital, details shall be provided for tasks under Resolution No. 57-NQ/TW, education, and healthcare.

b) For other programs, projects, and programs (led by one ministry and allocated to multiple ministries, central agencies, and localities to continue implementation in 2026 or currently being submitted to competent authorities for allocation for the period 2026-2030): ministries and central agencies leading the programs, based on approval decisions, content submitted, opinions of competent authorities, guiding documents, implementation status in 2025, and the years 2021-2025, shall propose funding for implementation in 2026, accompanied by detailed explanations of legal bases, files, procedures, reasons for increases or decreases (if any) compared to the 2025 budget, specifically for each goal, task, and field of expenditure, to be submitted to the Ministry of Finance along with the 2026 budget report.

Based on the notification from the Ministry of Finance, ministries and central agencies leading the programs shall propose principles, criteria, and allocation norms and detailed plans for each ministry, central agency, and locality in 2026 according to each goal, task, and field of expenditure as prescribed in state budget management regulations, accompanied by detailed explanations to ensure complete legal bases, files, and procedures, based on assigned tasks, approved by competent authorities, and expenditure standards and norms stipulated by state agencies, to be submitted to the Ministry of Finance.

c) Ministries and central agencies leading national target programs, programs, projects, and programs shall be fully responsible for the legal bases, practical situations, and proposals for principles, criteria, allocation norms, and detailed allocation plans for each ministry, central agency, and locality, ensuring compliance with regulations, complete files and procedures, approval decisions, expenditure standards and norms stipulated by state agencies, and the nature of recurring funds.

9. Budget estimate for sources and funding needs to implement salary reform and pension adjustment, social insurance allowances, monthly allowances (part guaranteed by the state budget), preferential allowances for persons with meritorious service in 2026:

a) Regarding the source of salary reform

Ministries, central agencies, and localities shall prepare budget estimates for generating sources for salary reform in accordance with Resolution No. 27-NQ/TW, resolutions of the National Assembly, resolutions of the Standing Committee of the National Assembly on principles, criteria, and allocation norms for the state budget, Government Decree No. 60/2021/NĐ-CP, Government Decree No. 111/2025/NĐ-CP, Circular No. 56/2022/TT-BTC, and related legal documents.

b) Regarding the need for funding support

The budget estimate for funding support needs for implementation in 2026 shall be based on ensuring policies and salary systems, pension adjustment funds, social insurance allowances, monthly allowances (part guaranteed by the state budget), preferential allowances for persons with meritorious service, and social assistance according to Government Decrees No. 73/2024/NĐ-CP, No. 75/2024/NĐ-CP, No. 76/2024/NĐ-CP, and No. 77/2024/NĐ-CP in 2024 after utilizing the implementing resources of agencies and units as prescribed.

10. Prepare the budget estimate for implementing the policy of streamlining the establishment and the policy and system when restructuring the organization as prescribed in Government Decrees No. 177/2024/NĐ-CP, No. 178/2024/NĐ-CP, No. 67/2025/NĐ-CP, and No. 154/2025/NĐ-CP (accompanied by detailed explanations). Propose the 2026 budget estimate for the unbalanced portion. Plan the use of legitimate resources of ministries, sectors, and localities as prescribed.

11. For the budget estimate for public services from retained revenue as prescribed: Ministries, central agencies, and localities shall prepare the budget estimate for expenditures from retained revenue and report to the competent authority according to the form prescribed in Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Minister of Finance detailing and guiding the implementation of certain provisions of Government Decree No. 163/2016/NĐ-CP, but not consolidated into the state budget expenditure estimates of ministries, central agencies, and localities.

12. Based on the budget revenue and expenditure inspection figures for the year 2026, ministries, central agencies, and localities shall strictly prepare the budget estimates according to the State Budget Law, guiding documents of the State Budget Law, and related laws; after working with the Ministry of Finance, each ministry, central agency, province, and centrally-administered city shall proactively implement the work of formulating plans to allocate the 2026 state budget estimate of their respective ministries, agencies, and localities, so that immediately following the National Assembly's decision and the Prime Minister's allocation of the budget estimate, they will complete and submit to the competent authority for approval of the allocation plan by sector, and allocate the budget estimate to budgetary units to ensure completion before December 31, 2025, in accordance with the provisions of the State Budget Law.

Article 18. For agencies and units with special financial mechanisms and income under Resolution No. 104/2023/QH15, Resolution No. 142/2024/QH15, and Resolution No. 160/2024/QH15.

1. Based on the provisions of the State Budget Law and the aforementioned resolutions of the National Assembly; administrative agencies at the central level from 2024 and earlier years may apply special financial mechanisms to prepare the 2026 budget revenue and expenditure estimates based on the current special financial mechanisms and income already decided by the competent authority or modified/cancelled.

2. The content of regular budget preparation includes:

a) Report on the number of staff positions in 2025 after organizational restructuring; the number of contractual employees (if any); the anticipated reduction in 2025 according to Decree No. 178/2024/NĐ-CP and Decree No. 67/2025/NĐ-CP; the approved number of staff positions for 2026 (if any); or the anticipated reduction in 2026 (if not yet allocated staff positions for 2026).

b) Projected salary fund according to Decree No. 73/2024/NĐ-CP of the Government in 2024 (detailing grade salaries, allowances, other income, and contributions based on salary).

c) Proposal for the 2026 regular expenditure budget

Agencies and units shall prepare the 2026 regular budget expenses similar to those of state management agencies. In this regard:

- Expenditure tasks based on standard rates: calculated based on the number of staff positions for 2026 mentioned above and the expenditure standards according to the Standing Committee of the National Assembly's resolution on principles, criteria, and standard rates for allocating the state budget and relevant legal provisions.

- In cases where agencies and units have not been allocated civil servant staffing quotas, they shall refer to the staffing quota in the organizational restructuring proposal reported to the competent authority (if any) or temporarily calculate based on the number of staff present as of December 31, 2024, or the number of agencies and units reported to the Ministry of Home Affairs for submission to the competent authority, excluding reductions in 2025 and anticipated reductions in 2026 according to the organizational restructuring policy.

- Special expenditure tasks: reviewed based on common and specific special tasks stipulated according to the Standing Committee of the National Assembly's resolution on principles, criteria, and standard rates for allocating the state budget and relevant legal provisions, accompanied by detailed explanations about the competent authority's approval decisions, total funding based on current policies, systems, and expenditure standards; the amount allocated up to the end of 2025; the remaining amount to be allocated, and the proposed allocation for 2026.

3. Regarding the construction investment budget estimate:

The allocation of the 2026 construction investment budget estimate shall be carried out in accordance with the provisions of the Public Investment Law, the progress of implementing tasks, the ability to balance the state budget, and the organizational restructuring and streamlining of the machinery, as well as the development of a two-level local government model.

Article 19. Construction of Financial Plans for State Financial Funds Outside the Budget

Ministries, central agencies, and local agencies and units responsible for managing state financial funds outside the budget shall plan to restructure, merge, suspend, or dissolve ineffective funds that do not comply with legal regulations in 2026; prepare revenue-expenditure plans for state financial funds outside the budget that will continue to operate within their management scope as stipulated by the State Budget Law and related laws; submit these plans along with their 2026 State Budget estimates to the same-level finance agency (including detailed explanations on the opening balance; new revenues from the state budget, mobilization, and sponsorship during the year; expenditures for tasks during the year; changes in registered capital and operating funds of the funds).

Article 20. Construction of the State Development Plan Estimate

In addition to general guidelines on preparing the State Budget Estimate according to current legal documents and this Circular, the preparation and construction of the State Development Plan Estimate should pay attention to the following main contents:

1. Construction of the State Revenue Estimate:

Localities should construct the State Revenue Estimate based on the total of all taxes, fees, and other revenues on their territory as stipulated in Article 7 of the State Budget Law 2015 and other relevant laws.

The People's Committee of the province should direct the Finance, Tax, Customs departments, and other relevant agencies at the locality to strictly follow the process of preparing the State Revenue Estimate and be responsible before the Government and Prime Minister for ensuring that the State Revenue Estimate comprehensively covers all sources of revenue on their territory, meeting the goal of increasing revenue as specified in point d, Clause 1 of this Circular.

The construction of the State Revenue Estimate must be proactive, realistic, and comprehensive, including all newly generated revenues on the territory to accurately calculate the full sources of State Revenue, without leaving room for localities to set revenue targets; analyze and evaluate specific impacts on the State Revenue Estimate for 2026 by region, sector, item, tax type, focusing on evaluating the impact of revenue due to the effects of epidemics, natural disasters, and fiscal impacts from implementing policies of tax deferral, exemption, and reduction.

2. Regarding the Construction of the Balanced Expenditure Estimate for the State Development Plan:

Based on the procedures and requirements for preparing the estimate under the State Budget Law 2015 and Directive No. 14/CT-TTg, localities should construct the balanced expenditure estimate for the State Development Plan for 2026 based on the orientation of the five-year socio-economic development plan 2026-2030, the socio-economic development goals and tasks for 2026 of the locality, central policies and systems, and the principles, criteria, and standards for allocating the State Budget as stipulated by the State Budget Law, detailing each area of expenditure.

At the same time, implement the following main contents:

a) Regarding the Construction of the Investment Estimate from the Balanced State Development Plan Resources:

- Based on the provisions of the State Budget Law; Resolution No. 70/2025/UBTVQH15 of the Standing Committee of the National Assembly; construct the investment estimate for 2026, detailing the balanced State Development Plan resources (including centralized basic construction investment, investment from land use fee revenue allocated according to the tiered system, lottery investment, and excess budget investment (if any); the estimate for projects using foreign capital (loans, aid)).

- Allocate sufficient counterpart funds under the responsibility of the locality, and funds to timely and fully repay all State Development Plan debts when due. Allocate sufficient funds to implement inter-regional linkage projects and important projects with widespread impact that the locality has committed to allocate counterpart funds according to regulations; allocate sufficient funds to repay all debts due within the five-year plan, recover all advance funds still to be recovered in the medium-term public investment plan 2021-2025.

- Entrust State Development Plan funds through the Social Policy Bank to support the implementation of some activities of the National Target Programs.

- Allocate the investment estimate from the land use fee revenue allocated according to the tiered system, prioritizing investment in economic and social infrastructure projects and the National Target Program for New Rural Areas.

- For lottery revenue and casino ticket revenue: continue to use it entirely for investment, prioritizing investment in education and training, vocational training, and healthcare.

b) Payment of Interest, Fees, and Other Costs: Construct the estimate as a separate expenditure item in the balanced State Development Plan, ensuring timely and full repayment of all debts due; include detailed explanations of the payment levels according to each source of borrowing (if applicable), including: loans from foreign governments lent to localities, development credit, issuance of local government bonds.

c) Supplementary Fund for Local Financial Reserve: Determined by the amount assigned in the 2025 estimate.

d) State Development Plan Reserve: Allocate according to the provisions of the State Budget Law.

e) Regular Expenditure Estimate: Localities should organize reductions in the estimates for state agencies and public service units based on streamlining staff, restructuring administrative organizations at all levels, and building a two-tier local government model, reforming public service units in 2026 according to the Central Committee's Resolutions, Politburo's Decisions, and Secretariat's Conclusions (Resolution No. 18-NQ/TW, Resolution No. 19-NQ/TW, Resolution No. 60-NQ/TW), Government Decrees No. 60/2021/NĐ-CP and No. 111/2025/NĐ-CP.

3. Regarding the Construction of the Estimate for Implementing Central Social Welfare Policies:

Localities should construct the estimate for implementing central social welfare policies in 2026; the method is similar to the report on the implementation of central social welfare policies on their territory in 2025 as guided in Clause 4, Article 12 of this Circular. For each policy, please provide detailed explanations on the basis for determining beneficiaries and funding needs (the beneficiaries for the 2026 estimate are determined based on the number of beneficiaries expected to benefit from the policy in 2025).

4. Establish the budget estimate for deficit/surplus, borrowing plan, principal repayment and interest payment fees of the State Budget in accordance with the provisions of the State Budget Law and guiding documents.

Chapter IV

ASSESSMENT OF IMPLEMENTATION AND ESTABLISHMENT OF THE STATE BUDGET FOR SCIENCE, TECHNOLOGY, INNOVATION AND DIGITAL TRANSFORMATION

NATIONAL SUPPORT

AND DIGITAL TRANSFORMATION

Article 21. Basis, requirements, general principles

1. The assessment of implementation in 2025, establishment of the State Budget for 2026, and financial plan - State Budget for the three-year period 2026-2028 for the fields of science, technology, innovation, and digital transformation must ensure compliance with the bases, requirements, and principles stipulated in the State Budget Law, Public Investment Law, laws on science, technology, innovation, and digital transformation, and guidance provided in this Circular.

2. Funding for scientific, technological, innovative, and digital transformation tasks shall be allocated within the science, technology, innovation, and digital transformation expenditure field according to the regulations of industry and sector management laws and the State Budget Law, public investment law.

3. The scope of consolidation of proposed tasks includes:

a) Tasks funded from the central budget and the State Development Budget.

b) Regular expenditure tasks of the central budget and the State Development Budget.

Article 22. Assessment of Implementation in 2025 for Scientific, Technological, Innovative, and Digital Transformation Tasks

Review and assess the situation of allocation and disbursement up to June 2025 and forecast for the whole year 2025, including direct State Budget expenditures from the science and technology field and expenditures for scientific, technological, innovative, and digital transformation tasks allocated from all other State Budget expenditure areas (expenditures for information technology public institutions, research and application of science and technology tasks, construction of national databases, online public services, digital transformation, Project 06...). Specifically, clarify completed tasks by the end of 2025 and corresponding funding allocated in 2025, ongoing tasks (total approved funding, amount allocated in 2025, cumulative total up to the end of 2025, remaining amount to be allocated).

Article 23. Establishment of the 2026 Budget for Scientific, Technological, Innovative, and Digital Transformation Tasks

1. Tasks carried over from 2025 to 2026 (from capital investment and regular funding):

a) Scientific, technological, innovative, and digital transformation tasks that have been continuously allocated in the science and technology field shall continue to be consolidated in this field.

b) For tasks that are essentially scientific, technological, innovative, and digital transformation tasks according to specialized laws, which have been allocated in other State Budget expenditure areas as stipulated in Article 22 of this Circular, ministries, central agencies, and localities shall consolidate them into the science, technology, innovation, and digital transformation expenditure field following the guidelines of the Ministry of Science and Technology (including reporting the allocation for these tasks serving education, training, vocational training, health, population, and family sectors).

2. New tasks arising in 2026 (from capital investment and regular funding): Ministries, central agencies, and localities shall establish the 2026 budget according to the regulations of industry and sector management laws and laws on science, technology, innovation, and digital transformation, clearly reporting the funding for implementation/non-implementation under the fund mechanism, consolidating into the science, technology, innovation, and digital transformation expenditure field (including reporting the allocation for these tasks serving education, training, vocational training, health, population, and family sectors).

3. The Ministry of Science and Technology shall take the lead and coordinate with ministries, central agencies, and localities to review and consolidate budgets for each ministry, central agency, and locality, accurately reflecting the nature of capital investment/regular funding according to the regulations of industry and sector management laws and laws on science, technology, innovation, and digital transformation, within the total level of inspection for the science, technology, innovation, and digital transformation field of the State Budget (central budget and State Development Budget) as announced; bear full responsibility for the proposed solution, submit to the Ministry of Finance for consolidation and submission to competent authorities as prescribed.

Chapter V
ESTABLISHMENT OF THE FINANCIAL PLAN - STATE BUDGET FOR THE THREE-YEAR PERIOD 2026-2028

Article 24. Basis and requirements for establishing the three-year plan for 2026-2028

Pursuant to the State Budget Law No. 83/2015/QH13, No. 56/2024/QH15, Government Decree No. 45/2017/NĐ-CP, Circular No. 69/2017/TT-BTC of the Minister of Finance (Circular No. 69/2017/TT-BTC), laws on taxes, tax administration, fees and charges, public investment, public debt management, state asset management, related legal documents; the ten-year socio-economic development strategy from 2021 to 2030, the projected five-year plan for the period 2026-2030; resolutions of the Central Committee and conclusions of the Politburo on streamlining the organizational structure, administrative unit restructuring at all levels, building a two-level local government model, reducing staff establishments, reforming public service units; Resolution No. 57-NQ/TW on breakthroughs in scientific and technological development, innovation, and digital transformation; Resolution No. 66-NQ/TW on improving legislative work and implementation to meet national development requirements in the new era; Resolution No. 193/2025/QH15 of the National Assembly on piloting special mechanisms and policies to promote scientific and technological development, innovation, and digital transformation; Government Decrees No. 73/2024/NĐ-CP, No. 75/2024/NĐ-CP, No. 76/2024/NĐ-CP, No. 77/2024/NĐ-CP, No. 178/2024/NĐ-CP, No. 67/2025/NĐ-CP, No. 88/2025/NĐ-CP; principles, criteria, and expenditure standards for public investment during the 2026-2030 period and principles, criteria, and regular expenditure standards for the state budget year (if applicable); based on the three-year financial-state budget plan 2025-2027 reviewed and updated as of March 31, 2025; based on loan agreements, aid agreements with foreign sources that have been and will be signed and implemented in the years 2026-2028; provisions regarding the stabilization period of the state budget; based on the ceiling expenditures for the 2026-2028 period announced by the finance authority and the 2026 state budget draft prepared according to Chapter III of this Circular, ministries, agencies, central units, and provincial units shall establish the three-year financial-state budget plan 2026-2028 in accordance with regulations, noting:

1. The preparation of the 2026 budget shall be carried out in accordance with this Circular and the goals and tasks set forth in the five-year plan for the period 2026-2030; for the years 2027-2028, it is assumed that the mechanisms and policies of 2026 will continue to be implemented.

2. In cases where the expenditure needs of ministries, central agencies, and provincial units in the years 2026-2028 significantly increase or decrease compared to the 2026 budget and the estimated expenditure for 2025 (including additional supplementary budgets within the year); ministries, central agencies, and provincial units must provide explanations and justifications, and implement measures to mobilize additional financial resources outside the state budget to ensure that expenditure needs can be balanced with available resources.

3. The 2026-2028 budget expenditure shall be established based on the regulations concerning salary policies, social insurance, and social welfare policies as stipulated in Government Decrees No. 73/2024/NĐ-CP, No. 75/2024/NĐ-CP, No. 76/2024/NĐ-CP, and No. 77/2024/NĐ-CP, and the approved timelines for the years 2026-2028 (if applicable).

Article 25. Establishing the three-year state budget revenue plan for 2026-2028

1. The three-year state budget revenue plan for 2026-2028 shall be established according to the requirements specified in Article 24 of this Circular, while:

a) Taking into account the potential for economic development nationwide, by industry, sector, and locality in the years 2026-2028, consistent with the ten-year socio-economic development strategy from 2021 to 2030, the projected five-year plan for the period 2026-2030; the 2026 revenue estimate; factors affecting investment capacity, labor productivity, competitiveness, business environment improvement, support for production and business activities of enterprises, and trade and import-export activities each year; factors influenced by international integration processes and policy changes in other countries such as global minimum tax.

b) Factors expected to increase, decrease, or shift revenue due to adjustments in revenue policies, expansion of tax bases; implementation of tariff reduction schedules under integration commitments; corporate income tax supplements according to regulations against base erosion and profit shifting globally; some corporate income tax policies aimed at supporting and developing enterprises; mobilization from the informal economy sector.

c) Revenue impact from adjusting prices and fees for public services according to the schedule of incorporating full cost recovery into public service prices as prescribed by law.

For the period 2027-2028, efforts should aim for the growth rate of domestic revenue (excluding land use fee revenue, lottery revenue, proceeds from selling state-owned enterprise shares, dividends, post-tax profits, and the difference between revenue and expenditure of the State Bank) and the growth rate of revenue from import-export activities not to be lower than the growth rates of these revenues in 2026 as stipulated in Point d Clause 1 Article 16 of this Circular. The specific revenue growth rate for each locality depends on conditions, characteristics, and is consistent with the economic growth rate in each locality.

2. Detailed estimates of fees and charges for the years 2026-2028 should be made actively and specifically for each type of fee and charge as prescribed (revenue amount, amount remitted to the state budget) and consolidated into the state budget revenue estimate for fees and charges remitted to the state budget.

3. For retained revenue items, tuition fees, healthcare service prices, non-fee and charge public service revenue items, and revenue items transferred to a service pricing mechanism: plans for revenue and expenditure should be established separately in accordance with regulations and submitted to the supervisory authority; continue implementing the mechanism to generate funds from this revenue source for salary reform as prescribed; submit to the same-level finance authority as required.

Article 26. Preparation of the State Budget Expenditure Plan for the 2026-2028 Period by Ministries, Central Agencies, and Provincial Agencies

1. The State Budget Expenditure Plan for the 2026-2028 period by Ministries, central agencies, and provincial agencies shall be prepared in accordance with the guidelines set forth in Article 24 and the 2026 budget estimate prepared in accordance with Chapter III of this Circular; specifically detailing the objectives, tasks, programs, projects, policies, and systems that have expired or newly been approved by competent authorities, particularly focusing on the implementation of new Party and State policies regarding organizational restructuring, building a two-level local government model, prioritizing areas according to Resolution No. 57-NQ/TW and No. 66-NQ/TW, and continuing to implement Resolutions No. 19-NQ/TW and Conclusion No. 62-KL/TW on reforming public service units.

2. During the process of preparing the State Budget expenditure estimate for 2026, Ministries, central agencies, and provincial agencies must simultaneously determine in detail their base expenditures and new expenditures for the 2026 budget estimate in accordance with Articles 5 and 6 of Circular No. 69/2017/TT-BTC issued by the Minister of Finance, serving as the basis for determining base expenditures, new expenditures, and the total demand for investment capital, maintenance, and operation costs in the 2026-2028 expenditure plan.

3. For Ministries and sector management agencies, while preparing the annual State Budget revenue and expenditure plans for the 2026-2028 period (the part directly implemented by Ministries and agencies), it is necessary to calculate and determine the total funding requirements for implementing mechanisms, policies, programs, projects, and tasks issued/terminated annually during the 2026-2028 period nationwide, accompanied by detailed explanations of the calculation bases.

Article 27. Preparation of the Financial-State Budget Plan for the 2026-2028 Period by Provinces and Central Cities

In addition to the relevant contents concerning the preparation of the three-year State Budget revenue and expenditure plan as stipulated in Articles 25 and 26 of this Circular, the preparation of the financial-State Budget plan for the 2026-2028 period by provinces and centrally-administered cities must also pay attention to the following matters:

1. The People's Committee at the provincial level shall direct the Department of Finance to prepare the financial-State Budget plan for the 2026-2028 period based on forecasts of economic and social development conditions in the locality for the years 2026-2028.

2. Based on the assigned revenue, the scope of State Budget revenue as prescribed by the Law on State Budget and guiding documents, the State Budget revenue estimate for the locality in 2026 as established in Chapter III of this Circular, the People's Committee at the provincial level shall direct the Department of Finance to take the lead and coordinate with the Tax Office, Customs Office, and other relevant agencies in the locality to prepare the State Budget revenue plan for the 2026-2028 period, including:

a) Analyzing and evaluating in detail the impacts of increases and decreases, shifts in revenue sources due to adjustments in tax policies linked to economic and social development goals; assessing the impact of revenue from disease outbreaks and natural disasters; implementing the phased reduction of import tariffs in line with integration commitments; planning the implementation of new tax policies; requiring measures to prevent revenue loss, recover overdue taxes, combat transfer pricing, and tax fraud.

b) For fee and charge revenues, the budget estimates shall be prepared in accordance with current regulations; consolidating the portion of fees paid into the State Budget for the 2026-2028 period into the State Budget revenue estimate; preparing separate plans for retained revenue, school fees, healthcare service charges, public service charges, and other revenues (not included in the fee list) for management, monitoring, and creating sources for salary reform for these entities.

3. Based on the forecasted revenue sources in the locality, the revenue of the locality under the decentralized system as decided by the competent authority, and the anticipated supplementary funds from the Central Government Budget for the 2026-2028 period as announced by the competent authority; the People's Committee at the provincial level shall direct the Department of Finance and other relevant agencies in the locality to prepare the Provincial Budget expenditure plan for the 2026-2028 period, ensuring priority allocation of sufficient funds to implement existing policies, systems, and commitments; identifying the need for targeted supplementary funds from the Central Government Budget for central policies for each year of the 2026-2028 period; for new expenditure tasks of the locality in each year of the 2026-2028 period, allocating them in order of priority to achieve the locality’s key economic and social targets within the limits of available resources each year.

4. Preparing the plan for implementing salary reform: To be carried out in accordance with Clause 9 of Article 17 of this Circular.

5. The preparation of the deficit/surplus, borrowing, and debt repayment plans for the Provincial Budget for the years 2026-2028 shall be conducted in accordance with the provisions of the Law on State Budget, Decree No. 45/2017/NĐ-CP of the Government, and Circular No. 69/2017/TT-BTC of the Minister of Finance on preparing five-year financial plans and three-year financial-State Budget plans, ensuring that the local debt stock at the end of each year does not exceed the prescribed limit (clearly specifying the sources: ODA loans for onward lending, issuance of local government bonds, and other lawful financial sources).

Chapter VI
IMPLEMENTATION

Article 28. Responsibilities of Ministries, Central Agencies, and Localities

The responsibilities of Ministries, central agencies, and People's Committees of provinces and centrally governed cities shall be implemented in accordance with the State Budget Law and guiding documents, and Directive No. 14/CT-TTg dated May 28, 2025.

Article 29. Regarding the Forms for Preparing and Reporting the 2026 State Budget Estimate and the Three-Year Financial Plan - State Budget 2026-2028

1. For the 2026 estimate, apply the forms prescribed in Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Minister of Finance detailing and guiding the implementation of certain provisions of Decree No. 163/2016/NĐ-CP (note that for public service sectors, forms 12.1 to 12.5 shall be applied, and also forms 01, 02 (a, b, c, d, e), 03, 04 (a, b, c), and 05 accompanying this Circular).

2. For the three-year financial plan - state budget 2026-2028: apply forms from 01 to 06 and forms from 13 to 19 issued together with Circular No. 69/2017/TT-BTC of the Minister of Finance guiding the preparation of five-year financial plans and three-year financial plans - state budget.

Article 30. Implementation Provisions

1. This Circular takes effect from August 9, 2025, and applies to the process of preparing the 2026 state budget estimate and the three-year financial plan - state budget 2026-2028. The content, procedures, and timeframes for preparing the 2026 state budget estimate and the three-year financial plan - state budget 2026-2028 shall be carried out in accordance with the State Budget Law, guiding documents for the Law, and guidance provided in this Circular.

2. During the process of preparing the 2026 state budget estimate and the three-year financial plan - state budget 2026-2028, if any difficulties arise in the implementation process, ministries, central agencies, localities, economic groups, and state-owned corporations shall report to the Ministry of Finance for prompt resolution.