Circular No. 60/2026/TT-BTC Guiding the management, utilization, and settlement of regular budgetary funds for the implementation of National Target Programs on New Rural Construction, Poverty Reduction, and Socio-Economic Development in Ethnic Minority and Mountainous Areas during the period 2026-2035, Phase I: from 2026 to 2030

 

CIRCULAR

Guidelines for the Management, Utilization, and Final Accounting of Regular Budgetary Expenditure for the Implementation of the National Program on New Rural Development, Poverty Reduction, and Socio-Economic Development in Ethnic Minority Areas and Mountainous Regions (Phase 2026-2035), Phase I: From 2026 to 2030
Based on Law No. 89/2025/QH15 on the State Budget;
Based on Decree No. 73/2026/NĐ-CP of the Government, which provides detailed provisions and guidelines for implementing certain articles of the Law on the State Budget;
Based on Decree No. 358/2025/NĐ-CP of the Government, which stipulates mechanisms for managing and organizing the implementation of national target programs;
Based on Decree No. 29/2025/NĐ-CP of the Government, which defines functions, tasks, powers, and organizational structure of the Ministry of Finance, as amended by Decree No. 166/2025/NĐ-CP;

 

 

Based on Resolution No. 257/2025/QH15 of the National Assembly approving the investment program for the national target program on new rural development, poverty reduction, and socio-economic development in ethnic minority areas and mountainous regions (Phase 2026-2035);

Based on Decision No. 16/2026/QĐ-TTg of the Prime Minister, which stipulates principles, criteria, allocation standards for central government budget funds, and local government matching fund ratios for implementing the national target program on new rural development, poverty reduction, and socio-economic development in ethnic minority areas and mountainous regions (Phase 2026-2035);

In accordance with Decision No. 417/QĐ-BNNMT of the Minister of Agriculture and Rural Development dated January 31, 2026, approving the national target program on new rural development, poverty reduction, and socio-economic development in ethnic minority areas and mountainous regions (Phase 2026-2035), Phase I: from 2026 to 2030;

In accordance with the proposal of the Director of the Finance-Economy Department;

The Minister of Finance promulgates this Circular on guidelines for managing, utilizing, and final accounting of regular budgetary expenditure for the implementation of the national target program on new rural development, poverty reduction, and socio-economic development in ethnic minority areas and mountainous regions (Phase 2026-2035), Phase I: from 2026 to 2030.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of Application and Applicable Subjects

1. Scope of Application

a) This Circular stipulates the management, utilization, and final accounting of regular budgetary expenditure for the implementation of the national target program on new rural development, poverty reduction, and socio-economic development in ethnic minority areas and mountainous regions (Phase 2026-2035), Phase I: from 2026 to 2030 (hereinafter referred to as the Program) which was approved by Decision No. 417/QĐ-BNNMT of the Minister of Agriculture and Rural Development dated January 31, 2026;
b) For grants and aid from the state budget for implementing contents or components of the Program where the donor or its authorized representative has not reached an agreement with the Ministry of Finance on the content and level of expenditure, such provisions shall be applied according to the content and level of expenditure stipulated in this Circular;

 

c) For activities and projects under the Program that involve regular budgetary expenditures from central government budget funds, local government budget funds, and other legal sources of funding as provided for in Article 13 of Decree No. 358/2025/NĐ-CP on mechanisms for managing and organizing the implementation of national target programs (hereinafter referred to as Decree No. 358/2025/NĐ-CP), such provisions shall be applied in accordance with this Circular, except where otherwise provided under paragraph d hereof;

d) This Circular does not apply to:

- Grants and aid from the state budget for which specific financial expenditure guidelines have been issued by a competent authority;

- Activities of contents or components of the Program funded from development investment funds, as provided for in laws on public investment.

2. Applicable Subjects

This Circular applies to all agencies, units, organizations, and individuals responsible for managing, utilizing, final accounting, and benefiting from regular budgetary expenditures under the Program.

- Grants and aids from the state budget have specific guidelines issued by the competent authority regarding financial expenditure;

- The activities of components within the Program are arranged from the investment development fund in accordance with the provisions of the law on public investment.

2. Scope of Application

This Circular applies to organs, units, organizations, and individuals managing, utilizing, settling accounts, and benefiting from the regular budgetary funds allocated for the implementation of the Program.

Article 2. Source of Regular Budgetary Funds and Management Principles for Regular Budgetary Expenditure Implementation of the Program

1. Central Budget

a) Allocation within the annual regular budget expenditure plan of central ministries and agencies to implement the tasks assigned to the Program;

b) Targeted supplementation to localities to carry out tasks and activities under the Content and Components of the Program in accordance with Decree No. 417/QĐ-BNNMT, Decision No. 16/2026/QĐ-TTg dated April 15, 2026 by the Prime Minister on principles, criteria, allocation standards for central budgetary funds and local matching fund ratios to implement the National Program for Rural Development, Poverty Reduction, and Socio-Economic Development in Ethnic Minority and Mountainous Areas Phase 2026-2035 (hereinafter referred to as Decision No. 16/2026/QĐ-TTg) and supplementary decisions by competent authorities.

2. Local Budget

Localities shall proactively utilize the central budgetary support funds, if any; based on their fiscal balance capabilities and annual actual circumstances, they shall proactively allocate regular expenditure from local budgets and other legal sources of funds to effectively implement the Content and Components of the Program within their jurisdictions in accordance with Decree No. 417/QĐ-BNNMT and Decision No. 16/2026/QĐ-TTg.

3. Management Principles for Regular Budgetary Expenditure

a) The use of regular budgetary funds to implement the Content and Components of the Program shall comply with laws on state budget and related sectoral laws; ensuring compliance with Article 4 of Decree No. 358/2025/NĐ-CP.

Tasks as stipulated in Article 40 of the State Budget Law may be allocated from regular budgetary funds by competent authorities, to be implemented in accordance with Decree No. 104/2026/NĐ-CP dated March 31, 2026 by the Government on the preparation of regular expenditure budgets, management, utilization, and final accounts for tasks specified in Article 40 of the State Budget Law (hereinafter referred to as Decree No. 104/2026/NĐ-CP);

b) In cases where the same subject, the same locality, or the same project or model is eligible for multiple support policies with identical content, the policy with the highest support level shall be selected; no overlapping support or settlement from multiple sources of state budgetary funds on the same content. The mobilization and integration of legal sources of funding to implement the Program must ensure that there is no overlap in beneficiaries, tasks, or exceedance of support standards as per regulations, ensuring alignment with objectives, beneficiaries, and contents approved by competent authorities;

c) Expenditure levels for implementing the Content and Components of the Program shall be carried out according to current financial expenditure standards, prices, and bidding rules set by state agencies with authority, within the scope of budgets allocated by competent authorities. For special local content, the People's Committee at the provincial level shall submit to the same-level People's Council for examination and decision in accordance with laws on state budget;

d) Agencies and units responsible for implementing tasks of the Program shall consider applying centralized procurement bidding authority over goods and services using state budgetary funds under the Program, ensuring compliance with Article 53 and Article 54 of the Bidding Law, relevant guidelines, and related legal provisions;

e) Heads of agencies and units tasked with implementing tasks decide on expenditure within the scope of budgets allocated by competent authorities, ensuring thriftiness and efficiency in accordance with laws on bidding, state budget laws, and related laws, and bear responsibility for decisions made by their agency or unit.

Article 3. Budgeting, Execution, and Final Accounts of the State Budget

1. The budgeting, execution, and final accounts of recurrent expenditure from state budget sources shall be carried out in accordance with the Program as stipulated by laws on the state budget; Decree No. 358/2025/NĐ-CP; Decision No. 417/QĐ-BNNMT and Decision No. 16/2026/QĐ-TTg; guidelines of the agencies in charge of the Program; guidelines of ministries and agencies assigned to take the lead on contents, components; provisions of this Circular and relevant legal provisions.

Agencies and units allocated and assigned the budget for the implementation of the Program shall be responsible for managing, utilizing, and final accounting according to the stipulations of law; ensuring effective utilization of recurrent expenditure from the state budget linked with output results, avoiding waste and loss. Contents, tasks, activities under the Program that have been finalized from other program, project, or plan funds shall not be finalized from the funds of the Program.

2. For activities and tasks assigned to agencies and units (Party A), contracts are signed with other agencies and units (Party B) in accordance with legal provisions, documents serving as settlement and final accounting references are retained by Party A: contract, work acceptance minutes, contract termination minutes, Party B's request for payment document, commissioning or voucher, and related documents. Specific invoices and receipts of expenditures directly executed by Party B shall be kept according to current regulations. Party B is responsible for implementing the tasks under the Program, directly utilizing funds in accordance with legal provisions. For Party B being cooperatives, associations, communities, households, non-governmental enterprises leading joint ventures, copies of documents are sent to Party A for retention to avoid loss of documents during document storage. The agency assigned the budget (Party A) is responsible for checking and supervising the files, vouchers, and utilization of funds by the implementing unit (Party B).

3. For components with household support, support to households shall be provided through the head of the family or a representative of the household (a person fully capable of civil conduct, authorized in writing to receive support on behalf of the family). The agency tasked with providing support is responsible for preparing a support list for households, which should clearly state the name and personal identification number/citizen identity card number, address of the household head receiving support; amount of support or names, quantities, technical specifications, symbols, labels, production units of the supported goods; signature (fingerprints) of the household head receiving support or confirmation by the payment service organization (in case of payment through a payment service organization) as settlement documents.

4. The payment of recurrent expenditures under the Program through the State Treasury shall be carried out in accordance with the provisions of Decree No. 347/2025/NĐ-CP dated December 29, 2025, of the Government on administrative procedures related to the State Treasury.

Article 4. Certain Content and General Expenditure Items

1. Training, training, and capacity building for individuals selected to participate in advanced training programs

a) The content of expenditure and the level of such expenditure shall be carried out in accordance with the provisions set forth in Article 4 of Circular No. 100/2025/TT-BTC dated October 28, 2025 by the Minister of Finance guiding the preparation of budgets, management, utilization, and final accounting of funds allocated for training and capacity building activities (hereinafter referred to as Circular No. 100/2025/TT-BTC);

b) The funding source shall be allocated within the budget program of the agency or unit tasked with conducting training, training, and capacity building programs (including expenses for meal allowances, travel costs, accommodation rental fees for individuals selected to participate in advanced training programs (hereinafter referred to as trainees));

In the event that the budget allocated to the agency or unit responsible for organizing training, training, and capacity building does not ensure sufficient funds to cover meal allowances, travel expenses, and accommodation rental costs for trainees, such agency or unit shall notify in writing (in invitations or summonses) the agency or unit sending trainees to pay the relevant subsistence allowance, travel expenses, and accommodation rental fees as per regulations.

2. Expenditure on mission-related allowances; expenditure on conferences and seminars

a) Mission-related allowances: To be carried out in accordance with the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017 by the Minister of Finance regulating the mission-related allowance system, as amended and supplemented by Circular No. 12/2025/TT-BTC dated March 19, 2025 by the Minister of Finance amending and supplementing certain provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017 by the Minister of Finance regulating the mission-related allowance system and conference expenditure (hereinafter referred to collectively as Circular No. 40/2017/TT-BTC);

b) Conferences and seminars: To be carried out in accordance with the provisions of Circular No. 40/2017/TT-BTC and other relevant provisions:

- Rental of venues, conference halls (in cases where the agency or unit does not have a venue to rent or has one but it cannot accommodate all participants) and ancillary equipment; expenditure on documents, office supplies, water, and common medical supplies for conferences and seminars: To be carried out in accordance with the law on tendering and within the scope of the budget approved by the competent authority;

- Payment to lecturers, teaching assistants, and speakers: To be carried out in accordance with the provisions at Point a, Clause 2, Article 4 of Circular No. 100/2025/TT-BTC. Depending on actual circumstances and within the scope of the budget allocated, the head of the agency tasked with organizing conferences may decide to support meal allowances, accommodation rental fees, and travel expenses for lecturers, teaching assistants, and speakers. The level of expenditure shall be in accordance with the provisions at Point a, Clause 2, Article 4 of Circular No. 100/2025/TT-BTC;

- Commendation, honor, and rewards to groups or individuals for outstanding achievements in implementing the Program as per decisions by competent authorities: The content and level of such rewards shall be carried out in accordance with current laws on commendations and awards and related legal provisions;

- Other expenditures directly related to conference organization: To be carried out in accordance with the law on tendering and within the scope of the budget approved by the competent authority.

3. Expenditure on information, publicity; legal education dissemination: To be carried out in accordance with the guidance provided in Circulars governing the management, utilization, and final accounting of regular budget funds implementing the National Program for Cultural Development Phase 2025-2035, Phase I: from 2025 to 2030.

4. Expenditure on building, printing manuals, handbooks; business operation manuals and other types of books serving program activities shall be carried out in accordance with the law on tendering and within the scope of the budget allocated. In cases where civil servants, public officials, staff members, or employees compile their own manuals, handbooks, instructional guides; business operation manuals, and other types of books, they may be supported at the level of expenditure for compiling materials for training, capacity building, and training programs lasting less than five days as per Point a, Clause 2, Article 4 of Circular No. 100/2025/TT-BTC.

5. Expenditure on science, technology, and innovation; expenditure on the application of information technology and digital transformation

a) The use of regular budget funds allocated to the Program for activities related to the application of information technology and digital transformation within the Program is decided by competent authorities in accordance with laws on state budget management, laws on the application of information technology and digital transformation, and within the scope of the funds allocated; without using funds from the Program to implement tasks already funded from the science, technology, innovation, and digital transformation funding sources (including national and sectoral databases approved by competent authorities);

b) Expenditure on science, technology, and innovation for specialized activities under the Program shall be carried out in accordance with Article 3, Paragraph 4 of Law No. 93/2025/QH15 on Science, Technology, and Innovation, relevant guidelines, and legal provisions; content applying such provisions to information technology and digital transformation fields is consistent with Decree No. 45/2026/NĐ-CP dated January 26, 2026 by the Government regulating investment in information technology application using state budget funds (hereinafter referred to as Decree No. 45/2026/NĐ-CP), Law on Digital Transformation No. 148/2025/QH15 and relevant guidelines;

c) Expenditure on the application of information technology and digital transformation shall be carried out in accordance with the provisions of the Law on Information Technology No. 67/2006/QH11, Law on Digital Transformation No. 148/2025/QH15, Decree No. 45/2026/NĐ-CP, relevant guidelines and legal provisions.

6. Expenditure on translation and editing of documents serving specialized activities under the Program:

a) Translation services (oral interpretation):

a) Translation Services (spoken translation):

- Translation of foreign languages into Vietnamese and vice versa: The content and level of expenditure shall be carried out in accordance with the provisions of Clause 2, Article 11 of Circular No. 35/2026/TT-BTC dated March 31, 2026 by the Minister of Finance on the reception system for foreign visitors working in Vietnam, the expenditure system for organizing international conferences and seminars in Vietnam, and the reception system for domestic guests (hereinafter referred to as Circular No. 35/2026/TT-BTC);

- Translation from Vietnamese into a minority ethnic language and vice versa: The remuneration level shall apply to the remuneration level for tour guides兼任口译员 of minority languages stipulated in Point a, Clause 5, Article 3 of Circular No. 109/2016/TT-BTC dated June 30, 2016 by the Minister of Finance on the preparation of budget estimates, management, use, and final accounts for statistical surveys, national censuses (hereinafter referred to collectively as Circular No. 109/2016/TT-BTC), which has been amended and supplemented by Circular No. 37/2022/TT-BTC dated June 22, 2022;

b) Translation from foreign languages into Vietnamese and vice versa; translation from minority ethnic languages into Vietnamese and vice versa: The level of expenditure shall be in accordance with the provisions of Clause 2, Article 11 of Circular No. 35/2026/TT-BTC.

7. Expenditure for hiring domestic experts and independent consultants to serve specialized activities: Based on the degree of necessity for implementing activities and the budget allocated, the head of the agency or unit shall decide whether to hire domestic experts or an independent consultant. The level of expenditure for hiring domestic experts is in accordance with the provisions of Article 3 of Circular No. 7/2026/TT-BNV dated May 5, 2026 by the Minister of Interior on determining salaries for domestic consulting experts as a basis for determining tender packages (hereinafter referred to as Circular No. 7/2026/TT-BNV). In case of hiring an independent consultant, it shall be in accordance with the provisions of the law on bidding and within the scope of the budget allocated by the competent authority.

8. Expenditure for surveys, investigations, statistics related to the Program: The content and level of expenditure shall be carried out in accordance with the provisions of Article 3 and Article 4 of Circular No. 109/2016/TT-BTC. For expenditure on surveys and investigations to collect data serving the process of implementing scientific, technological, and innovation tasks, apply the provisions of Decree No. 265/2025/NĐ-CP dated October 14, 2025 by the Government on detailed implementation and guidance for certain articles of the Law on Science, Technology, and Innovation concerning finance and investment in science, technology, and innovation (hereinafter referred to as Decree No. 265/2025/NĐ-CP) and Circular No. 38/2025/TT-BKHCN dated November 30, 2025 by the Ministry of Science and Technology on detailed implementation and guidance for preparing budget estimates, management, use, and final accounts of national financial resources for certain contents of science, technology, and innovation activities (hereinafter referred to as Circular No. 38/2025/TT-BKHCN).

9. Expenditure for organizing learning, experience exchange both domestically and internationally; summary, review, conferences; expenditure on reception system for foreign visitors working in Vietnam, expenditure on organizing international conferences and seminars, and domestic guest reception: The content and level of expenditure shall be carried out in accordance with the provisions of Circular No. 40/2017/TT-BTC; Circular No. 35/2026/TT-BTC and Circular No. 140/2025/TT- BTC dated December 30, 2025 by the Minister of Finance on expense allowances for short-term official visits abroad funded from national finances (hereinafter referred to as Circular No. 140/2025/TT-BTC).

10. Expenditure for scientific conferences within the country, expenditure for activities with a scientific, technological, or innovation nature under the Program: The content and level of expenditure shall be carried out in accordance with the provisions of Article 6 of Decree No. 265/2025/NĐ-CP, Circular No. 38/2025/TT-BKHCN and Circular No. 39/2025/TT-BKHCN dated November 30, 2025 by the Ministry of Science and Technology on detailed implementation and guidance for preparing budget estimates, management, use, and final accounts of national financial resources implementing scientific, technological, and innovation tasks (hereinafter referred to as Circular No. 39/2025/TT-BKHCN).

11. Expenditure for transportation of goods, equipment, materials, sending notifications of results serving the specialized activities of each component of the Program (if applicable): The level of support shall be implemented in accordance with the freight rates. In case of hiring a means of transport (if necessary), the head of the agency or unit decides according to the provisions of the law on bidding within the scope of the budget allocated by the competent authority;

In case of self-provisioning and self-transit by road: The level of support shall be implemented in accordance with the provisions at Point b, Clause 2, Article 1 of Circular No. 12/2025/TT- BTC. In case of transporting multiple goods, equipment, materials on the same means of transport, the maximum payment amount shall not exceed the aforementioned regulations.

In case of self-provisioning and self-transit by road: The level of support shall be implemented in accordance with the provisions at Point b, Clause 2, Article 1 of Circular No. 12/2025/TT- BTC. In case of transporting multiple goods, equipment, materials on the same means of transport, the maximum payment amount shall not exceed the aforementioned regulations.

12. Expenditure for hiring tour guides兼任口译员 of minority languages and tour guides not兼任口译员 of minority languages: The level of expenditure is in accordance with the provisions at Point a, Clause 5, Article 3 of Circular No. 109/2016/TT-BTC.

13. Expenditure for inspection, supervision, evaluation to build an index system for monitoring and evaluating the implementation of components, specific contents, and tasks of the Program: The content and level of expenditure shall be carried out in accordance with the provisions of Circular No. 40/2017/TT-BTC; Circular No. 35/2026/TT-BTC and Circular No. 140/2025/TT- BTC.

14. Expenditure for trade promotion activities; building and developing brand; investment promotion: The content and level of expenditure shall be carried out in accordance with the provisions of Circular No. 45/2025/TT-BTC dated June 18, 2025 by the Ministry of Finance on preparing budget estimates, allocation, use, and final accounts for financial resources from national finances supporting the National Program for Trade Promotion and the National Program for Building and Developing Brands; Circular No. 80/2022/TT-BTC dated December 30, 2022 by the Ministry of Finance on defining usage standards for financial resources from national finances and financial management regulations for investment promotion activities.

15. Support expenditures from national budget sources for implementing production development support projects with respect to contents included in the components of this Program: The management and use of the budget, the content and level of budgetary support, procedures, and implementation processes shall be carried out in accordance with the provisions of Chapter V of Decree No. 358/2025/NĐ-CP and current expenditure norms that have been issued by competent authorities. For contents without specified expenditure norms, expenditures will be made according to the actual budget approved by competent authorities.

16. Support expenditures from national budget sources for implementing projects, plans, schemes, and models with respect to contents included in the components of this Program: Based on the budget allocated by competent authorities, the actual conditions of each project, plan, scheme, or model, current financial expenditure norms, and provisions of this Circular, the agency approving the project, plan, scheme, or model shall decide specific levels of support for implementing one (1) project, plan, scheme, or model without exceeding the support limits determined by the People's Council at the provincial level.

Costs associated with selecting projects, plans, schemes, and models (including: surveying and evaluation costs; establishment of a selection committee; commissioning units to undertake tasks; organizing bidding for selecting suppliers of products and services; valuation in procurement schemes) shall be included in the project implementation budget or the regular budget of the agency directly implementing the project, plan, scheme, or model, but not exceeding 5% of the total budget allocated for the project, plan, scheme, or model.

17. Tasks as stipulated in Article 40 of the National Budget Law shall be decided by competent authorities to allocate funds from regular expenditure sources and implemented in accordance with the provisions of Decree No. 104/2026/NĐ-CP and subsequent regulations:

a) Procurement of assets, equipment, materials, goods, services; leasing of goods, services: To be carried out in accordance with laws on bidding, information technology laws (if applicable), and related laws;

b) Maintenance, repair of assets; renovation, upgrading, improvement, expansion, or construction of new project components within already constructed projects: To be carried out in accordance with construction laws, bidding laws, public asset management and use laws, and relevant legal provisions;

c) Land acquisition tasks (if applicable), planning tasks: To be carried out in accordance with national budget laws, investment law, planning laws, and related laws;

d) For procurement to support production development projects, production development through value chains, community-based production development, task-based production development, and special production development as per Decree No. 358/2025/NĐ-CP;

e) Other necessary tasks: To be carried out in accordance with national budget laws and related legal provisions.

18. For activities, tasks, contents, and expenditure levels not specified in current documents and this Circular, based on the guidance of the Program's and component content's main authorities, taking into account the local budget balance and central government support levels, the People's Council at the provincial level shall decide within its authority or delegate decisions regarding specific contents and expenditure levels that are consistent with national budget laws and related legal provisions.

18. For activities, tasks, contents, and expenditure levels not specified in current documents and this Circular, based on the guidance of the Program's owner and the component content owner, taking into account the local budget balance capacity and central government support, the People's Committee at the provincial level decides within its authority or delegates decisions on specific content and expenditure levels that are consistent with the provisions of the law on state budget and related laws.

 

Chapter II

FIRST PART PROVISIONS

 

Article 5. Content of Component 1: Completing the Planning in Accordance with Regulations to Ensure Coordination, Appropriateness, Leveraging Regional and Territorial Advantages, and Sustainable Development

1. The subjects, scope, and activities related to Contents 01 and 02 as stipulated in Decision No. 417/QĐ-BNNMT shall be carried out in accordance with the guidelines issued by the Ministry of Construction as per the allocation in Decision No. 417/QĐ-BNNMT.

2. The content and corresponding expenditure levels are to be determined according to Article 4 of this Decree and Circular No. 36/2026/TT-BTC dated March 31, 2026, issued by the Ministry of Finance on managing, utilizing, and determining cost standards for planning activities.

Article 6. Content of Component 2: Comprehensive, Coordinated, Modern Development of Rural Economic and Social Infrastructure, Efficiently Connecting with Urban Areas and Adapting to Climate Change

1. The subjects, scope, and activities related to Contents 01, 02, 03, 06, 07, 09, 10, 11, 12, 13 as stipulated in Decision No. 417/QĐ-BNNMT shall be carried out according to the guidelines issued by the Ministry of Construction, Ministry of Agriculture and Environment, Ministry of Industry and Trade, and Ministry of Culture, Sports, and Tourism as per the allocation in Decision No. 417/QĐ-BNNMT.

The content and corresponding expenditure levels are to be determined according to Article 4 of this Decree.

2. Content 14 regarding the management, operation, and maintenance of infrastructure projects after completion for use.

a) The content related to the management, operation, and maintenance of infrastructure projects after completion for use shall be carried out in accordance with the guidelines issued by the Ministry of Construction.

b) The preparation of budgets, management, utilization, and settlement of funds shall be conducted according to Circular No. 65/2021/TT-BTC and relevant regulations on maintenance, repair, and preservation work for infrastructure (if applicable); Decree No. 104/2026/NĐ-CP and the provisions in Article 4 of this Decree.

Article 7. Content of Component 3: Developing Rural Economy towards an Ecological, Modern, Integrated Multi-value Direction and Meeting Market Demands

1. The subjects, scope, and activities related to Contents 01, 02, 03, 04, 05, 06, 07, 08, 09, 10 as stipulated in Decision No. 417/QĐ-BNNMT shall be carried out according to the guidelines issued by the Ministry of Agriculture and Environment, Ministry of Industry and Trade as per the allocation in Decision No. 417/QĐ-BNNMT.

The content and corresponding expenditure levels are to be determined according to Article 4 of this Decree.

2. In addition, this Decree stipulates certain contents and expenditure levels as follows:

a) Establishing and registering trademarks, industrial property rights (inventions, designs, utility models), copyrights for OCOP products. The maximum support amount is not more than 35 million VND per trademark or other registration forms;

b) Supporting the establishment of promotional points and sales of OCOP products in accordance with guidelines issued by the Ministry of Agriculture and Environment: Based on the budget allocated by competent authorities, conditions, actual circumstances of each task, locality, fiscal capacity, current financial expenditure regulations, and provisions in this Decree, the head of a central agency decides specific support levels (for tasks supported by the central government); the approving authority for the task decides specific support levels but shall not exceed the support limits decided by the People's Council of the province;

c) Organizing annual evaluation and ranking of OCOP products, including:

+ Costs for convening the Evaluation Committee and its Advisory Group:

+ For meeting costs related to evaluating and ranking at various levels, apply the meeting cost standards for finalizing scientific and technological tasks as stipulated in point a, clause 1, Article 4 of Circular No. 38/2025/TT-BTC;

+ For operating costs of the Advisory Group at provincial and central levels, apply the operational cost standards for the Review Committee conducting financial task implementation as stipulated in point a, clause 2, Article 4 of Circular No. 38/2025/TT-BTC;

+ Costs for awarding prizes to products achieving star ratings. The prize amounts are: 15 million VND per gold-rated product; 10 million VND per silver-rated product; and 8 million VND per bronze-rated product. The number of awards is determined by the decision approving the OCOP product recognition issued by competent authorities. Each OCOP product may receive an award only once at the same star level recognized, with additional rewards for any increase in star rating.

d) Supporting publicity, promotion, and rural tourism: Content and expenditure levels are to be implemented according to Articles 3, 4, and 5 of Circular No. 12/2022/TT-BTC dated February 22, 2022, issued by the Ministry of Finance on guiding content and expenditure levels from state budget funds for implementing tasks in promoting and supporting rural tourism development.

Article 8. Content of Component 4: Development of Human Resources and Support for Sustainable Employment Creation

2. Content and funding level in accordance with the provisions of Article 4 of this Circular.

Article 9. Content of Component 5: Improvement of Quality of Public Administrative Services, Legal Assistance, and Promotion of Gender Equality

1. Object, scope, and activities of Contents 01, 02, 03, 04 as stipulated in Decision No. 417/QĐ-BNNMT shall be implemented according to the guidelines issued by the Ministry of Justice and the Ministry of Home Affairs as per the assignment in Decision No. 417/QĐ-BNNMT.

2. Content and funding level in accordance with the provisions of Article 4 of this Circular.

Article 10. Content of Component 6: Development of Science, Technology, and Digital Transformation in Rural Areas

1. Object, scope, and activities to be carried out in accordance with the provisions of Decision No. 417/QĐ-BNNMT and guidelines issued by the Ministry of Agriculture and Environment, and the Ministry of Science and Technology.

2. Content of expenditure and funding level in accordance with the provisions of Decree No. 265/2025/NĐ-CP; Circular No. 38/2025/TT-BKHCN; Circular No. 39/2025/TT-BKHCN.

3. Management and utilization of assets formed through the implementation of scientific and technological tasks shall be carried out in accordance with laws on public asset management and laws on science, technology, and innovation and creative development.

Article 11. Content of Component 7: Construction of Rural Environment and Scenery Bright, Green, Clean, Beautiful, Safe, and Resilient to Climate Change; Strengthening Food Safety Assurance Work in Rural Areas

1. Object, scope, and activities of Contents 01, 02, 03, 04 as stipulated in Decision No. 417/QĐ-BNNMT shall be carried out according to the guidelines issued by the Ministry of Agriculture and Environment as per the assignment in Decision No. 417/QĐ-BNNMT.

2. Content and funding level in accordance with the provisions of Article 4 of this Circular.

Article 12. Content of Component 8: Promotion of the Role of the Vietnamese Fatherland Front and Political-Social Organizations in Building New Rural Areas, Reducing Persistent Poverty, and Economic and Social Development in Ethnic Minority and Mountainous Regions

1. Object, scope, and activities of Content 01 shall be carried out in accordance with the provisions of Decision No. 417/QĐ-BNNMT and guidelines issued by the Central Committee of the Vietnamese Fatherland Front.

Funding for contents of expenditure corresponding to the provisions of Article 4 of this Circular and Circular No. 337/2016/TT-BTC dated December 28, 2016, of the Ministry of Finance on budget preparation, management, utilization, and final accounting of funds ensuring supervisory and social criticism activities of the Central Committee of the Vietnamese Fatherland Front and political-social organizations.

2. Object, scope, and activities of Contents 02, 03, 04, 05 as stipulated in Decision No. 417/QĐ-BNNMT shall be carried out according to the guidelines issued by the Central Committee of the Vietnam Farmers' Association, the Central Committee of the Vietnamese Women's Union, and the Central Committee of the Communist Youth League of Ho Chi Minh as per the assignment in Decision No. 417/QĐ-BNNMT.

Content and funding level in accordance with the provisions of Article 4 of this Circular.

The corresponding content and expenditure levels shall be in accordance with the provisions of Article 4 of this Circular.

Article 13. Content of Component 9: Safeguarding National Defense, Security and Social Order and Safety

1. The subjects, scope, and activities related to Contents 01 and 02 as stipulated in Decision No. 417/QĐ-BNNMT shall be carried out according to the guidelines of the Ministry of Public Security and the Ministry of National Defense as assigned by Decision No. 417/QĐ-BNNMT.

2. The content and funding level shall correspond to the provisions in Article 4 of this Circular.

Article 14. Content of Component 10: Enhancing Capacity, Publicity, Supervision, Evaluation; Promoting the Campaign for Building New Rural Areas, Reducing Persistent Poverty, and Economic-Social Development in Ethnic Minority and Mountainous Areas

1. The subjects, scope, and activities related to Contents 01, 02, 03, and 04 as stipulated in Decision No. 417/QĐ-BNNMT shall be carried out according to the guidelines of the Ministry of Agriculture and Environment, and the Ministry of Home Affairs as assigned by Decision No. 417/QĐ-BNNMT.

2. The content and funding level shall correspond to the provisions in Article 4 of this Circular.

 

Chapter III

PROVISIONS ON THE SECOND COMPONENT

Article 15. Content of Component 01: Investment in Construction, Completion of Special Infrastructure for Ethnic Minority and Mountainous Areas

1. The subjects, scope, and activities related to Contents 05 and 06 as stipulated in Decision No. 417/QĐ-BNNMT shall be carried out according to the guidelines of the Ministry of Ethnic Affairs and Religion as assigned by Decision No. 417/QĐ-BNNMT.

2. The content and funding level shall correspond to the provisions in Article 4 of this Circular.

Article 16. Content of Component 2: Supporting Production Development, Creating Livelihoods, and Increasing Income for Residents in Ethnic Minority and Mountainous Areas

1. The subjects, scope, and activities related to Contents 01, 02, 03, 04, 05, and 06 as stipulated in Decision No. 417/QĐ-BNNMT shall be carried out according to the guidelines of the Ministry of Health, the Ministry of Agriculture and Environment, the Ministry of Ethnic Affairs and Religion, the Ministry of National Defense, the Ministry of Industry and Trade, the Ministry of Culture, Sports, and Tourism as assigned by Decision No. 417/QĐ-BNNMT.

2. The content and funding level shall correspond to the provisions in Article 4 of this Circular.

Article 17. Content of Component 03: Human Resource Development for Ethnic Minority and Mountainous Areas

1. The subjects, scope, and activities related to Contents 01, 02, and 04 as stipulated in Decision No. 417/QĐ-BNNMT shall be carried out according to the guidelines of the Ministry of Education and Training, the Ministry of Ethnic Affairs and Religion, and the Ministry of National Defense as assigned by Decision No. 417/QĐ-BNNMT.

The content and funding level shall correspond to the provisions in Article 4 of this Circular.

2. Content 03 on implementing gender equality and addressing urgent issues for women and children in ethnic minority and mountainous areas; reducing the incidence of child marriage and consanguineous marriages

a) Implementing gender equality and addressing urgent issues for women and children in ethnic minority and mountainous areas: The subjects, scope, and content of activities shall be carried out according to the provisions in Decision No. 417/QĐ-BNNMT and the guidelines of the Central Committee of the Vietnam Women's Union.

The content and funding level shall correspond to the provisions in Article 4 of this Circular.

b) Reducing the incidence of child marriage and consanguineous marriages: The subjects, scope, and content of activities shall be carried out according to the provisions in Decision No. 417/QĐ-BNNMT and the guidelines of the Ministry of Ethnic Affairs and Religion.

The content and funding level shall correspond to the provisions in Article 4 of this Circular.

Article 18. Content of Component 04: Special Policies Prioritizing Support and Development for Ethnic Groups Encountering Many Difficulties, Having Specific Difficulties

1. The subject, scope, and activities of Contents 01 and 02 as stipulated in Decision No. 417/QĐ-BNNMT shall be implemented according to the guidelines issued by the Ministry of Ethnic Affairs and Religion under the delegation at Decision No. 417/QĐ-BNNMT.

2. The content and corresponding funding level are governed by Article 4 of this Circular.

Article 19. Content of Component 05: Publicity Work, Propaganda; Application of Information Technology, Digital Transformation Supporting Economic and Social Development in Ethnic Minority Areas

1. The subject, scope, and activities of Contents 01, 02, 03, and 04 as stipulated in Decision No. 417/QĐ-BNNMT shall be implemented according to the guidelines issued by the Ministry of Ethnic Affairs and Religion and the Ministry of Culture, Sports and Tourism under the delegation at Decision No. 417/QĐ-BNNMT.

2. The content and corresponding funding level are governed by Article 4 of this Circular.

 

Chapter IV

PROVISIONS FOR IMPLEMENTATION

Article 20. Effective Date of Implementation

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

2. The provisions of Circular No. 55/2023/TT-BTC dated August 15, 2025, issued by the Ministry of Finance on managing, utilizing, and settling national budgetary funds for national program goals from 2021 to 2025, and Circular No. 75/2024/TT-BTC dated October 31, 2024, amending and supplementing certain provisions of Circular No. 55/2023/TT-BTC, as well as Circular No. 112/2025/TT-BTC dated November 28, 2025, amending and supplementing certain provisions of Circular No. 55/2023/TT-BTC (hereinafter collectively referred to as Circular No. 55/2023/TT-BTC) shall cease to be effective from the date this Circular takes effect.

Article 21. Transitional Provisions

1. For tasks under the three national program goals from 2021 to 2025 utilizing national budgetary funds that are permitted to extend implementation and disbursement until December 31, 2026, as per Resolution No. 257/2025/QH15, they shall continue to be implemented in accordance with the provisions of Circular No. 55/2023/TT-BTC and relevant legal provisions for budgetary funds until the completion of the task but not exceeding the extended implementation period and disbursement period approved by the competent authority.

For tasks no longer having expenditure or still having expenditures but unable to be implemented, which are authorized to transfer to implement contents and tasks under the program from 2026 to 2030 as per point b of paragraph 7 of Article 1 of Resolution No. 257/2025/QH15 dated December 11, 2025, by the National Assembly, they shall be implemented in accordance with the provisions of this Circular.

2. For provinces that have issued a resolution of the People's Council at the provincial level stipulating content, funding levels, and support measures which continue to be implemented and reviewed according to the provisions of this Circular. In case it is no longer appropriate, the People's Committee at the provincial level shall submit to the same level People's Council for revision and supplementation as needed.

Article 22. Implementation

1. Central ministries and agencies, provincial people's committees, shall direct units allocated budgetary funds for program management, utilization, and settlement in accordance with legal provisions on national budget, mechanisms for managing programs, implementing national program goals, and the provisions of this Circular; report to their superior authorities for consolidation reporting to the Ministry of Agriculture and Environment.

2. Based on the local budget's balance capacity and actual circumstances, the People's Council at the provincial level shall examine and decide within its authority on support content and funding levels from local counterpart funds in addition to central government support as stipulated in this Circular to ensure effective implementation of programs.

In case there are special expenditures arising during program implementation that have not been specified in the Government, Prime Minister, Ministry of Finance, or this Circular; the People's Council at the provincial level shall examine and decide in accordance with its local budgetary capacity as per Article 31, Section 9 of the National Budget Law of 2025.

3. In case legal provisions cited in this Circular are amended, supplemented, or replaced by other legal provisions, apply the provisions at the amending, supplementing, or replacing document.

4. During implementation, if there are any impediments, promptly report to the Ministry of Finance for research and resolution./.