Circular No. 75/2019/TT-BTC on the management and use of state budget funds for agricultural extension activities.

CIRCULAR

Regulations on the management and use of state budget funds for agricultural extension activities
from state budget sources

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

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

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 83/2018/NĐ-CP dated May 24, 2018 of the Government on agricultural extension;

At the proposal of the Director of the Department of State Budget Management;

The Minister of Finance promulgates this Circular stipulating the management and use of state budget funds for agricultural extension activities.

PART I

 SPECIFIC PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

a. This Circular stipulates the management and use of state budget funds for agricultural extension activities as provided for in Decree No. 83/2018/NĐ-CP dated May 24, 2018 of the Government on agricultural extension (hereinafter referred to as Decree No. 83/2018/NĐ-CP of the Government).

b. Provisions regarding the content of agricultural extension activities, economic and technical norms for agricultural extension, the content of model demonstration construction, and other specialized professional matters in agricultural extension shall be implemented in accordance with the provisions of Decree No. 83/2018/NĐ-CP of the Government and specific guidance of the Ministry of Agriculture and Rural Development.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a. Organizations and individuals related to agricultural extension and technology transfer in agriculture in Vietnam.

b. State administrative agencies managing agricultural extension activities.

Article 2. Sources of funds for agricultural extension activities

1. Regular expenditure funds according to the State Budget Law, including:

a. The central budget ensures funding for central-level agricultural extension activities and technology transfer in agriculture managed and organized by the Ministry of Agriculture and Rural Development.

b. Local budgets ensure funding for local-level agricultural extension activities and technology transfer in agriculture managed and organized by provincial people's committees, district people's committees, and commune people's committees (hereinafter referred to as provincial-level people's committees).

2. Funds integrated with other programs and projects to achieve the objectives of agricultural extension.

3. In addition to state budget funds, the State encourages organizations and individuals to use other legitimate sources of funding in accordance with the law to implement agricultural extension activities. Units may apply the provisions of this Circular when using other legitimate sources of funding for implementing agricultural extension activities.

Article 3. Principles for the Management and Use of Agricultural Extension Funds

1. State budget funds allocated for agricultural extension and technology transfer in agriculture managed and organized by the Ministry of Agriculture and Rural Development or local people's committees at various levels shall be implemented according to programs and plans approved by competent authorities in accordance with Section 1 and Section 2 of Chapter III of Decree No. 83/2018/NĐ-CP of the Government.

2. Agricultural extension and technology transfer in agriculture shall be carried out through assignment of tasks or procurement of services as stipulated in Clause 3, Article 19 and Clause 4, Article 25 of Decree No. 83/2018/NĐ-CP of the Government.

3. Organizations and units assigned state budget funds to implement agricultural extension activities must publicly disclose the regulations, norms, standards, and funding for beneficiaries in accordance with current regulations.

4. Organizations and individuals using state budget funds for agricultural extension and technology transfer in agriculture must comply with current financial expenditure norms and regulations issued by competent state authorities; they are subject to inspection and supervision by competent authorities; and they must settle accounts for the funds used in accordance with current regulations. For items of expenditure without specified expenditure limits, the head of the unit decides and is responsible for their decision.

Chapter II

SPECIFIC PROVISIONS

Section 1

CONTENT AND EXPENDITURE LIMITS

CENTRAL AGRICULTURAL EXTENSION ACTIVITIES

Article 4. Training, instruction, and education

1. Content of activities and methods of organizing training, seminars, and courses shall be implemented in accordance with Article 6 of Decree No. 83/2018/NĐ-CP of the Government.

2. Organizations and individuals participating in training, seminars, and courses shall comply with current financial expenditure norms and regulations issued by competent state authorities. This Circular provides detailed guidance on the following items of expenditure and expenditure limits:

a) Expenditure for preparing programs, textbooks, and materials for training, education, and seminars: Implemented in accordance with Circular No. 76/2018/TT-BTC dated August 17, 2018 of the Ministry of Finance on guiding the content and expenditure limits for building training programs and compiling textbooks for higher education and vocational education.

b) Expenditure for lecturers' remuneration, teaching assistants' remuneration; lecturers' meal allowances; transportation costs, accommodation arrangements for lecturers and teaching assistants; remuneration for tour guides, practical operation instructors: Implemented in accordance with Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance on guiding the preparation of budgets, management, use, and settlement of training and capacity-building funds for civil servants and public officials.

c) Expenditure for printing course materials and textbooks directly serving classes (excluding reference materials); refreshments during breaks; organizing field trips for students; renting conference halls, classrooms, and equipment for learning purposes (if applicable); supplies for practical classes; hiring interpreters and translators (if applicable); organizing opening and closing ceremonies, printing certificates, and providing common medical expenses for students (if they fall ill); other direct expenditures for classes (electricity, water, communication, office supplies, sanitation, parking, and other direct expenditures). The expenditure limit is implemented through contracts with suppliers in accordance with relevant regulations.

d) Expenditure for supporting food, travel, accommodation, and study materials during participation in training, seminars, capacity-building, and agricultural extension surveys for technology recipients and technology providers.

- For technology providers as stipulated in Clause 1, Article 5 of Decree No. 83/2018/NĐ-CP of the Government:

+ Recipients of technology transfer who receive salaries from the state budget shall be supported with a maximum of 100% of the cost of study materials (excluding reference materials).

For accommodation for students, if the training organization arranges accommodation for trainees, the unit shall be supported with service costs, including electricity, water costs, and other costs (if any); in the case of renting accommodation for trainees, the unit shall be supported with 100% of the costs as stipulated in Circular No. 40/2017/TT-BTC of the Ministry of Finance.

+ Recipients of technology transfer who do not receive salaries from the state budget shall be supported with a maximum of 100% of the cost of study materials (excluding reference materials); a maximum of 100% of meal expenses according to the level specified in Circular No. 40/2017/TT-BTC of the Ministry of Finance; travel expenses of VND 200,000/person/course if the training location is more than 15 kilometers away from their place of residence. In particular, for persons with disabilities and students residing in communes, villages, or hamlets in difficult or extremely difficult areas, or coastal communes, island communes as defined by the Prime Minister, the support amount is VND 300,000/person/course if the training location is more than 5 kilometers away from their place of residence. For accommodation for students, if the training organization arranges accommodation for trainees, the unit shall be supported with service costs: electricity, water costs, and other costs (if any); in the case of renting accommodation for trainees, the unit shall be supported with 100% of the costs as stipulated in Circular No. 40/2017/TT-BTC of the Ministry of Finance.

- For recipients of technology transfer as prescribed in Clause 2, Article 5 of Decree No. 83/2018/NĐ-CP of the Government:

+ Small-scale farmers and farmers classified as poor households shall be supported with 100% of the cost of study materials (excluding reference materials); a maximum of 100% of meal expenses according to the level specified in Circular No. 40/2017/TT-BTC of the Ministry of Finance; travel expenses of VND 200,000/person/course if the training location is more than 15 kilometers away from their place of residence. In particular, for persons with disabilities and students residing in communes, villages, or hamlets in difficult or extremely difficult areas, or coastal communes, island communes as defined by the Prime Minister, the support amount is VND 300,000/person/course if the training location is more than 5 kilometers away from their place of residence. For accommodation for students, if the training organization arranges accommodation for trainees, the unit shall be supported with service costs: electricity, water costs, and other costs (if any); in the case of renting accommodation for trainees, the unit shall be supported with 100% of the costs as stipulated in Circular No. 40/2017/TT-BTC of the Ministry of Finance.

+ Farmers engaged in commodity production, farm owners, cooperative members, and other individuals involved in agricultural production and business activities shall be supported with 100% of the cost of study materials (excluding reference materials); food and travel expenses up to a maximum of 50% of the level specified for small-scale farmers and farmers classified as poor households as mentioned above. For accommodation for students, if the training organization arranges accommodation for trainees, the unit shall be supported with service costs: electricity, water costs, and other costs (if any); in the case of renting accommodation for trainees, the unit shall be supported with 50% of the costs as stipulated in Circular No. 40/2017/TT-BTC of the Ministry of Finance.

+ Small and medium-sized enterprises directly operating in agricultural extension fields shall be supported 50% of the cost of study materials (excluding reference materials) when participating in training.

d) Survey and study expenses within and outside the country

For domestic surveys and learning, the expenditure levels shall be as prescribed in Circular No. 40/2017/TT-BTC of the Ministry of Finance, except for the food allowance which shall be applied according to the provisions of Point d, Clause 2 of this Article.

For overseas surveys and learning, the expenditure levels shall be implemented according to the provisions of Circular No. 102/2012/TT-BTC dated June 21, 2012, of the Ministry of Finance on the system of travel expenses for civil servants going abroad for short-term assignments funded by the state budget.

Article 5. Information dissemination

1. The content of activities, methods of organizing propaganda information, and information policy shall be implemented in accordance with the provisions of Article 7 and Article 28 of Decree No. 83/2018/ND-CP of the Government.

2.  Dissemination through mass media systems; publication of agricultural extension magazines, promotional materials, and various types of agricultural extension publications; news bulletins on agricultural extension websites.

a) Annually, based on the needs and available agricultural extension funds for information dissemination activities, the agricultural extension agency shall develop the information dissemination tasks for agricultural extension and submit them to the competent authority for approval. The expenditure levels shall be implemented through contracts with dissemination agencies and mass media organizations via bidding procedures, and in cases where tasks are assigned, they shall be executed at unit prices approved by the competent authority.

b) Payment for contributions to works (news articles, essays, photos, poems, clips, etc.) published in Agricultural Extension Newsletters, agricultural extension websites, promotional materials, and disseminated through mass media. The expenditure levels shall be implemented according to the provisions of Decree No. 61/2002/NĐ-CP dated June 11, 2002, of the Government on remuneration for contributions, Decree No. 18/2014/NĐ-CP dated March 14, 2014, of the Government on remuneration in the field of journalism and publishing, and Decree No. 21/2015/NĐ-CP dated February 14, 2015, of the Government on remuneration and fees for works in film, fine arts, photography, stage performances, and other forms of artistic performance.

3. Organizing forums, seminars, and study tours.

a) Content of expenditures, expenditure levels: Implemented in accordance with the provisions of Article 11 and Article 12 of Circular No. 40/2017/TT-BTC of the Ministry of Finance.

b) Specifically, the expenditure levels for chairpersons and advisory boards, speakers, and training for report writing for forums, seminars, and conferences shall be applied according to the provisions of Clause 5, Article 7 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, of the Ministry of Finance and the Ministry of Science and Technology guiding the establishment, allocation, and settlement of budgets for scientific and technological tasks using state funds (hereinafter referred to as Circular No. 55/2015/TTLT-BTC-BKHCN).

4. Organizing mid-term and final summary meetings for agricultural extension, regional agricultural extension coordination meetings. The expenditure levels shall be implemented according to the provisions of Article 12 of Circular No. 40/2017/TT-BTC of the Ministry of Finance.

5. Organizing regional and national agricultural product fairs and exhibitions. Support up to a maximum of 100% of the cost of renting exhibition booths (based on auction prices, in cases where auctions cannot be held, the price approved by the competent authority shall apply); costs for fair publicity and the operation of the organizing committee.

6. Organizing contests, promotional activities, and mobilization for agricultural extension activities: Implemented in accordance with the provisions of Circular No. 55/2013/TT-BTC dated May 6, 2013, issued by the Ministry of Finance on the management and utilization of funds to implement the project on building a cultural life for workers in industrial zones until 2015, with a vision to 2020, and Joint Circular No. 43/2012/TTLT-BTC-BLDTBXH dated March 14, 2012, issued by the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs on the content and expenditure levels for vocational skill competitions at various levels.

7. Expenditure on applying information technology to serve the construction and management of agricultural extension information databases: Implemented in accordance with the provisions of Joint Circular No. 19/2012/TTLT-BTC-BKHĐT-BTTTT dated February 15, 2012, issued by the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications guiding the management and utilization of funds to implement the National Program on the application of information technology in state agency operations.

Article 6. Construction and replication of models

1. Organizations and individuals who are subjects transferring and receiving agricultural technology transfers as stipulated in Article 5 of Decree No. 83/2018/NĐ-CP of the Government shall enjoy support policies for building demonstration models and expanding such models in accordance with Article 29 of Decree No. 83/2018/NĐ-CP of the Government and guidelines from the Ministry of Agriculture and Rural Development.

2. The content, scale, economic and technical norms for constructing and replicating models shall be implemented according to the guidelines of the Ministry of Agriculture and Rural Development.

3. Some items of expenditure and their levels.

a. Expenditure on supporting seeds, equipment, and essential materials: The level of expenditure shall be implemented in accordance with Points a, b, and c of Clause 1, Article 29 of Decree No. 83/2018/NĐ-CP of the Government and guidelines from the Ministry of Agriculture and Rural Development.

b. Expenditure on technical training, mid-term reviews, and final summaries of models:

- Expenditure on materials, office supplies, practical materials, renting conference halls, equipment serving the event, fuel, and vehicle rental. The level of expenditure shall be implemented in accordance with current regulations and contracts with selected suppliers.

- Expenditure on meal allowances as stipulated in Point d, Clause 2, Article 4 of this Circular; expenditure on drinking water allowances as stipulated in Clause 3, Article 12 of Circular No. 40/2017/TT-BTC of the Ministry of Finance.

- Expenditure on instructor and reporter allowances (including preparation of materials). The level of expenditure shall be implemented in accordance with Circular No. 36/2018/TT-BTC.

c. Expenditure on information dissemination, conferences, seminars, and visits to replicate models: The level of expenditure shall be applied in accordance with Clause 2, Article 4 and Clause 3, Article 5 of this Circular.

d. Expenditure on hiring technical staff to guide demonstration models calculated at the basic salary divided by 22 working days multiplied by the actual number of days hired.

Article 7. Consulting and agricultural extension services

1. The content of activities and methods of organizing advisory services and agricultural extension services shall be implemented in accordance with the provisions of Article 9 of Decree No. 83/2018/NĐ-CP of the Government and guidelines from the Ministry of Agriculture and Rural Development.

2. Levels of expenditure

a. For advisory services through training, workshops, forums, and roundtables: The level of expenditure shall be implemented in accordance with Article 4 of this Circular.

b. For advisory services through media, forums, and roundtables: The level of expenditure shall be implemented in accordance with Article 5 of this Circular.

c. For direct advisory services and services through agreements and contracts: The level of expenditure shall be implemented in accordance with the agreements and contracts based on relevant laws.

Article 8. International cooperation in agricultural extension

1. The content of activities and methods of organizing international cooperation in agricultural extension and technology transfer in agriculture shall be implemented in accordance with the provisions of Article 10 of Decree No. 83/2018/NĐ-CP of the Government and guidelines from the Ministry of Agriculture and Rural Development.

2. Levels of expenditure

a. The level of expenditure shall be implemented in accordance with current regulations under bilateral agreements, protocols, or agreements and contracts for technology transfer between domestic organizations and individuals and foreign organizations and individuals.

b. Receiving foreign delegations for work: Implemented in accordance with the provisions of Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Ministry of Finance on the reception of foreign guests for work in Vietnam, the regulations on expenditures for organizing international conferences and seminars in Vietnam, and the regulations on expenditures for hosting domestic guests.

Article 9. Other expenditure items

1. Hiring domestic and foreign experts to serve agricultural extension activities and evaluate the effectiveness of such activities: Applied in accordance with Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015, issued by the Ministry of Labor, Invalids, and Social Affairs on the salary levels for domestic consulting experts as the basis for budgeting service contracts using state funds under time-based contracts.

2. Purchasing copyrights, new technologies suitable for transfer in conjunction with programs and projects approved by competent authorities. The level of expenditure shall be according to contracts or agreements between the parties involved in accordance with relevant laws.

3. Procurement, repair, and upgrading of equipment to serve agricultural extension activities: Implement in accordance with the regulations, standards, norms, and budgets approved by competent authorities.

4. Management of agricultural extension tasks

a. Agricultural extension management agencies may allocate up to 3% of the agricultural extension funds allocated by the competent authority (the Ministry of Agriculture and Rural Development or authorized agencies) in the annual budget to serve agricultural extension management, reporting to the competent authority for approval of the content and budget before implementation. Some expenditure items are specified as follows:

- Drafting legal regulations, mechanisms, policies, strategies for agricultural extension development, economic and technical norms for agricultural extension; professional guidance for agricultural extension; construction, survey, evaluation, supervision, acceptance, settlement, summary, reporting, and management of agricultural extension programs, projects, and tasks, including: expenditure on hiring experts and labor (if any); overtime pay according to established regulations; office supplies, telephone, postal services, electricity and water; travel expenses, fuel, vehicle rental, air tickets, and other expenses (if any) according to current financial standards;

- Expenditure on advisory boards, evaluations, determinations, assessments, acceptance of agricultural extension programs, projects, and tasks. Units shall base their internal expenditure regulations on Clause 1, Article 8 and Clause 1, Article 9 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN to establish requirements, professional tasks, job contents, and specific expenditure levels for members participating in the board.

b. The organizing body and the implementing unit of the agricultural extension project or task shall be entitled to allocate up to a maximum of 5% of the agricultural extension budget funds granted by the competent authority (the Ministry of Agriculture and Rural Development or the authorized agency) for the annual budget estimate to cover organizational, management, directive, inspection, supervision, acceptance, settlement, and other expenses. The expenditure levels shall be implemented in accordance with current regulations.

5. Other expenditures serving agricultural extension activities as decided and approved by competent authorities.

Section 2

CONTENT AND EXPENDITURE LIMITS

LOCAL AGRICULTURAL EXTENSION ACTIVITIES

Article 10. Contents and Levels of Expenditure

Based on the provisions of Government Decree No. 83/2018/NĐ-CP and the contents and levels of expenditure stipulated in Section 1 of Chapter II of this Circular, the People's Committee of the province shall submit to the People's Council of the province for the establishment of contents and support levels for local agricultural extension activities that are appropriate to the provincial budget balance capacity and achieve the agricultural extension objectives at the local level.

Section 3

PREPARATION, IMPLEMENTATION AND SETTLEMENT

 AGRICULTURAL EXTENSION BUDGET

Article 11. Budget Preparation

The preparation of the three-year state budget financial plan and the annual agricultural extension budget estimate shall be carried out in accordance with the State Budget Law and guiding documents. Additionally, this Circular provides guidance on the following matters:

1.For central agricultural extension budgets

Annually, based on the approved agricultural extension programs, projects, and tasks by the competent authority and the expenditure levels specified in this Circular, the Ministry of Agriculture and Rural Development shall prepare the central agricultural extension budget estimate and incorporate it into the Ministry's state budget estimate, which will then be submitted to the Ministry of Finance for consolidation into the central state budget estimate to be submitted to the competent authority in accordance with the State Budget Law.

2. For local agricultural extension funding

a. The preparation of the agricultural extension budget estimate for county and commune levels by the provincial People's Committee shall be in accordance with the local agricultural extension organization and the State Budget Law.

b. Annually, based on the approved agricultural extension programs and plans by the competent authority and the expenditure contents and levels prescribed by the provincial People's Council, the Department of Agriculture and Rural Development shall prepare the provincial agricultural extension budget estimate and incorporate it into the Department's budget estimate; the county and commune People's Committees shall prepare the county and commune agricultural extension budget estimates according to their budget levels and consolidate them simultaneously with the submission to the finance authorities at the same level for review and consolidation into the local budget estimate to be submitted to the competent authority in accordance with the State Budget Law.

Article 12. Allocation, Management, Use, and Settlement

The allocation, management, utilization, and settlement of agricultural extension budgets shall be carried out in accordance with the State Budget Law 2015, Government Decree No. 163/2016/NĐ-CP dated December 21, 2016 detailing certain provisions of the State Budget Law, and guiding documents from the Ministry of Finance. In addition, this Circular provides further guidance on the following matters:

1. For central agricultural extension funding

Based on the allocated budget estimate, the Central Agricultural Extension Program and Regular Agricultural Extension Task Management Regulations, the Ministry of Agriculture and Rural Development shall implement the allocation and assignment of the central agricultural extension budget estimate to subordinate units, submitting it to the Ministry of Finance for review in accordance with current regulations, while also sending it to the State Treasury where transactions take place for implementation. Subordinate budget units under the Ministry of Agriculture and Rural Development shall directly implement or assign tasks in accordance with Government Decree No. 32/2019/NĐ-CP dated April 10, 2019 on assigning tasks, placing orders, or tendering for the provision of public goods and services using state budget funds from regular expenditure (Government Decree No. 32/2019/NĐ-CP).

2. For local agricultural extension funding

Based on the allocated budget estimate, the People's Committees at all levels or the authorized state management agencies for agricultural extension at the local level (Department of Agriculture and Rural Development, other agencies) shall implement the detailed allocation and assignment of the local agricultural extension budget estimate by unit and content, submitting it to the finance authorities at the same level for review in accordance with current regulations, while also sending it to the State Treasury where transactions take place for implementation. Direct budget units shall implement tasks or place orders in accordance with Government Decree No. 32/2019/NĐ-CP.

3. Based on the budget expenditure plan assigned by the competent authority, units shall submit documentation and vouchers to the State Treasury where transactions take place for expenditure control.

The State Treasury shall control and settle payments for agricultural extension projects and tasks in accordance with Circular No. 161/2012/TT-BTC dated October 2, 2012 of the Ministry of Finance on the system of controlling and settling state budget expenditures through the State Treasury, and Circular No. 39/2016/TT-BTC dated March 1, 2016 of the Ministry of Finance amending and supplementing certain articles of Circular No. 161/2012/TT-BTC and related amendments and replacements (if any).

4.Directly using units of agricultural extension funds shall be responsible for accounting, managing, utilizing, and settling the funds for the implementation of agricultural extension projects and tasks in accordance with Government Decree No. 32/2019/NĐ-CP, this Circular, and related documents.

For agricultural extension projects and tasks implemented by units through contracts with the main organizing bodies, the supporting documents for settlement and finalization shall be kept at the main organizing body, including: the task implementation contract along with the detailed budget estimate approved by the competent authority; the acceptance certificate; the contract termination document; the payment authorization or payment voucher, and other relevant documents as prescribed by the Ministry of Agriculture and Rural Development. Directly implementing units shall be responsible for retaining the supporting documents, implementation contracts, acceptance certificates, and contract termination documents.

5. Units directly using agricultural extension funds must settle accounts with the Ministry of Agriculture and Rural Development or the authorized agency (for central agricultural extension funds); and settle accounts with the local state management agency for agricultural extension (for local agricultural extension funds).

The Ministry of Agriculture and Rural Development, the state management agency for agricultural extension at the local level (Department of Agriculture and Rural Development, other agencies) shall submit the annual settlement report to the financial authority at the same level for examination. The procedures for preparation, reporting forms, submission time, and review of the annual settlement report shall be carried out in accordance with Circular No. 137/2017/TT-BTC dated December 25, 2017, issued by the Ministry of Finance on the examination, verification, notification, and consolidation of annual settlements.

Chapter IV

IMPLEMENTATION

Article 13. Transitional Provisions

1. For agricultural extension programs, projects, and plans approved by competent authorities before this Circular takes effect and are currently being implemented, they shall continue to be implemented according to the approved budget estimates. In cases where it is proposed to implement in accordance with this Circular, the main unit of the agricultural extension program, project, or plan shall submit to the competent authority for approval to adjust the program, project, plan, and budget estimate in accordance with this Circular within the scope of the allocated budget estimate.

2. For agricultural extension programs, projects, and plans that have not yet been approved by competent authorities, the main unit of the agricultural extension program, project, or plan shall submit to the competent authority for approval of the budget estimate in accordance with this Circular.

Article 14. Implementation Organization

1. This Circular shall take effect from December 20, 2019.

The allowance system for officials, civil servants, public employees, and workers at agencies and units receiving salaries from the state budget stipulated in this Circular shall be implemented until the end of 2020. From 2021 onwards, it shall be implemented in accordance with the general regulations on salary systems as provided in Resolution No. 27-NQ/TW dated May 21, 2018, of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's Twelfth Congress on salary policy reform for officials, civil servants, public employees, armed forces personnel, and workers in enterprises.

2. Circular Joint Circular No. 183/2010/TTLT-BTC-BNN dated November 15, 2010, issued by the Ministry of Finance and the Ministry of Agriculture and Rural Development guiding the management and use of state budget funds for agricultural extension activities shall cease to be effective from the date this Circular takes effect.

4. During the implementation process, if there are any difficulties, units are requested to report to the Ministry of Finance for research and appropriate amendments.

4. During implementation, if there are any difficulties, units are requested to report to the Ministry of Finance for study and appropriate amendments./.