Circular No. 65/2026/TT-BTC amends the allowance expenditure for individuals performing tasks to receive citizens, handle complaints, reports, suggestions, and reflections. The allowance is specifically defined based on the object and status of enjoying the responsibility allowance according to profession.
Scope of application
Individuals performing tasks to receive citizens, handle complaints, reports, suggestions, and reflections at the Citizen Reception Office or citizen reception locations specified in Decree No. 154/2026/NĐ-CP.
Key points
- Individuals performing tasks to receive citizens, handle complaints, reports, suggestions, and reflections who have not enjoyed the responsibility allowance according to profession: Allowance of VND 200,000 per day per person; those currently enjoying this allowance: Allowance of VND 150,000 per day per person.
- Civil servants assigned or tasked with performing tasks to receive citizens at the Central Citizen Reception Office who have not enjoyed the responsibility allowance according to profession: Allowance of VND 250,000 per day per person; those currently enjoying this allowance: Allowance of VND 200,000 per day per person.
- Individuals performing tasks to receive citizens, handle complaints, reports, suggestions, and reflections at the local Citizen Reception Office specified in Decree No. 154/2026/NĐ-CP: Allowance of VND 100,000 per day per person.
- This Circular takes effect from July 27, 2026.
- The allowance expenditure budget is arranged within the scope of the state budget expenditure plan already allocated by the competent authority, revenue from business operations, and other sources of funds.
🌐 Social impact of this document
- Positive impact: Reducing financial burden for individuals performing tasks to receive citizens, handle complaints, reports, suggestions, and reflections.
- Negative impact: May increase state budget expenditures.
❓ Frequently asked questions
What is the allowance for individuals performing tasks to receive citizens?
Those who have not enjoyed the responsibility allowance according to profession receive an allowance of VND 200,000 per day per person; those currently enjoying this allowance receive an allowance of VND 150,000 per day per person.
What is the allowance for civil servants assigned to perform tasks to receive citizens at the Central Citizen Reception Office?
These civil servants who have not enjoyed the responsibility allowance according to profession receive an allowance of VND 250,000 per day per person; those currently enjoying this allowance receive an allowance of VND 200,000 per day per person.
What is the allowance for individuals performing tasks to receive citizens at the local Citizen Reception Office?
Individuals performing this task receive an allowance of VND 100,000 per day per person.
When does this Circular take effect?
This Circular takes effect from July 27, 2026.
From which sources is the allowance expenditure budget taken?
The allowance expenditure budget is arranged within the scope of the state budget expenditure plan already allocated by the competent authority, revenue from business operations, and other sources of funds.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
CIRCULAR
Amending and supplementing certain Articles of Circular No. 320/2016/TT-BTC of the Minister of Finance on the allowance system for individuals performing citizen reception tasks, handling complaints, denunciations, proposals, and reflections
On the basis of the Law on Legislative Regulatory Documents No. 64/2025/QH15 amended and supplemented by Law No. 87/2025/QH15;
On the basis of the State Budget Law No. 89/2025/QH15;
On the basis of the Citizen Reception Law No. 42/2013/QH13 amended and supplemented by Law No. 136/2025/QH15;
On the basis of the Complaints Law No. 02/2011/QH13 amended and supplemented by Law No. 42/2013/QH13, Law No. 81/2025/QH15, Law No. 84/2025/QH15, and Law No. 136/2025/QH15;
On the basis of the Denunciation Law No. 25/2018/QH14 amended and supplemented by Law No. 42/2013/QH13, Law No. 81/2025/QH15, Law No. 84/2025/QH15, and Law No. 136/2025/QH15;
On the basis of Decree No. 154/2026/NĐ-CP of the Government detailing some provisions and measures to implement the Citizen Reception Law;
On the basis of Decree No. 29/2025/NĐ-CP of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance amended and supplemented by Decree No. 166/2025/NĐ-CP;
Pursuant to the proposal of the Director of the Department of Financial-Economic Affairs:
The Minister of Finance promulgates this Circular amending and supplementing certain Articles of Circular No. 320/2016/TT-BTC of the Minister of Finance on the allowance system for individuals performing citizen reception tasks, handling complaints, denunciations, proposals, and reflections.
Article 1. Amending and supplementing Article 4 of Circular No. 320/2016/TT-BTC of the Minister of Finance on the allowance system for individuals performing citizen reception tasks, handling complaints, denunciations, proposals, and reflections (hereinafter referred to as Circular No. 320/2016/TT-BTC) as follows:
"Article 4. Allowance levels
1. Individuals specified in Clause 1 and Clause 2, Article 38 of Decree No. 154/2026/NĐ-CP dated May 15, 2026 of the Government detailing some provisions and measures to implement the Citizen Reception Law (hereinafter referred to as Decree No. 154/2026/NĐ-CP), who have not yet enjoyed the responsibility allowance according to current regulations, when performing citizen reception tasks, handling complaints, denunciations, proposals, and reflections at the Citizen Reception Office or designated citizen reception locations shall be granted an allowance of 200,000 VND/day/person; if they are already enjoying the responsibility allowance according to current regulations, they shall be granted an allowance of 150,000 VND/day/person.
Civil servants assigned or delegated by competent authorities to perform citizen reception tasks, handling complaints, denunciations, proposals, and reflections at the Central Citizen Reception Office who have not yet enjoyed the responsibility allowance according to current regulations shall be granted an allowance of 250,000 VND/day/person; if they are already enjoying the responsibility allowance according to current regulations, they shall be granted an allowance of 200,000 VND/day/person.
2. Individuals specified in Clause 3 and Clause 4, Article 38 of Decree No. 154/2026/NĐ-CP shall be granted an allowance of 100,000 VND/day/person."
Article 2. Implementation Provisions
1. This Circular takes effect from July 27, 2026.
2. For the budget funds allocated for allowances for individuals performing citizen reception tasks, handling complaints, denunciations, proposals, and reflections in 2026, ministries, central agencies, localities shall arrange within the scope of the state budget expenditure plan already approved by the competent authority, revenue from business activities, and other sources in 2026 to implement as prescribed.
3. In case the regulatory documents cited in this Circular are amended, supplemented, or replaced by other regulatory documents, implementation shall follow the provisions of such amended, supplemented, or replacing documents.
4. During the implementation process, if there are difficulties or obstacles, relevant agencies, organizations, and units are requested to promptly report to the Ministry of Finance for research, guidance, and resolution./.
DISTRIBUTION:
- Central Committee of the Communist Party of Vietnam;
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- Prime Minister, Deputy Prime Ministers; |
Nguyen Thi Bich Ngoc |
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