Circular No. 85/2025/TT-BTC guides on the preparation of budgets, implementation, and settlement of funds for judicial expert compensation paid to investigative agencies as stipulated in Decision No. 08/2025/QĐ-TTg dated April 4, 2025, of the Prime Minister regarding the system of judicial expert compensation.

CIRCULAR

GUIDELINES ON THE ESTABLISHMENT OF BUDGET PROJECTIONS, IMPLEMENTATION, AND SETTLEMENT OF EXPENSES FOR PAYING LEGAL APPRAISAL ALLOWANCES OF PROSECUTION AUTHORITIES IN ACCORDANCE WITH DECISION NO. 08/2025/QĐ-TTg OF APRIL 4, 2025, ISSUED BY THE PRIME MINISTER ON REGULATIONS FOR LEGAL APPRAISAL ALLOWANCES

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On the basis of Law on State Budget Management dated June 25, 2015;

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;

Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of 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;

Pursuant to Decision No. 08/2025/QĐ-TTg dated April 4, 2025, issued by the Prime Minister on regulations for legal appraisal allowances;

At the proposal of the Director of the Department of Economic Finance;

The Minister of Finance hereby issues guidelines on the establishment of budget projections, implementation, and settlement of expenses for paying legal appraisal allowances of prosecution authorities in accordance with Decision No. 08/2025/QĐ-TTg dated April 4, 2025, issued by the Prime Minister on regulations for legal appraisal allowances.

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.

This Circular provides guidelines on the establishment of budget projections, implementation, and settlement of expenses for paying legal appraisal allowances of prosecution authorities in accordance with Decision No. 08/2025/QĐ-TTg dated April 4, 2025, issued by the Prime Minister on regulations for legal appraisal allowances.

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) Subjects entitled to legal appraisal allowances as stipulated in Clause 2, Article 1 of Decision No. 08/2025/QĐ-TTg;

b) Prosecution authorities;

c) Other relevant organizations and individuals.

3. Expenses for paying legal appraisal allowances for civil cases and administrative litigation cases requested by prosecution authorities at the request of the parties shall be borne by the parties in accordance with the provisions of laws on procedures and costs of legal appraisals.

Article 2. Sources of funds for paying legal appraisal allowances

Funds for paying legal appraisal allowances by prosecution authorities shall be allocated within the annual budget projection of the prosecution authority in accordance with the State Budget Law.

Article 3. Principles for paying legal appraisal allowances

1. The budget projection allocated for paying legal appraisal allowances must be managed and utilized according to its intended purpose and target group in accordance with the standards and regulations set forth in Decision No. 08/2025/QĐ-TTg and relevant laws.

2. Payment of legal appraisal allowances must ensure transparency, timeliness, and compliance with accounting and state budget laws regarding documentation.

Article 4. Advance payments and settlement of expenses for paying legal appraisal allowances

1. The requesting agency has the responsibility to provide advance payment for legal appraisal allowances when requesting an appraisal and must pay the legal appraisal allowance to the organization or individual conducting the appraisal upon receipt of the appraisal conclusion in accordance with Clause 3, Article 5 of Decision No. 08/2025/QĐ-TTg.

2. Procedures, formalities, and documentation for advance payments and settlements of legal appraisal allowances shall be carried out in accordance with current laws on advance payments, settlements, and disbursements from the state budget through the National Treasury.

Regarding the processing of final year state budget revenues and expenditures (including advance payments), it shall be implemented in accordance with the provisions of guiding documents for the State Budget Law.

Article 5. Establishment of budget projections, implementation, and settlement of expenses for paying legal appraisal allowances

The establishment, implementation, and settlement of expenses for paying legal appraisal allowances shall be conducted in accordance with the State Budget Law, Accounting Law, and their implementing regulations. This Circular provides additional guidance as follows:

1. Establishment of budget projections:

Each year, based on the previous year's expenditure of legal appraisal allowances (number of appraisal cases, number of working days, total amount disbursed), projected current year performance, requirements for appraisal work, and legal appraisal allowance regulations stipulated in Decision No. 08/2025/QĐ-TTg, prosecution authorities shall establish a budget projection for legal appraisal allowances, which will be consolidated into the annual budget and submitted to the competent authority in accordance with the State Budget Law and its implementing regulations.

2. Allocation of budget projections:

After receiving the budget allocation from the competent authority, primary budget units (prosecution authorities) shall allocate and assign the budget to subordinate budget units under their management, clearly identifying the funds allocated for legal appraisal allowance expenses as stipulated in Decision No. 08/2025/QĐ-TTg.

3. Settlement of expenses for paying legal appraisal allowances shall be carried out in accordance with current laws.

4. Implementation of legal appraisal allowance payments in 2025 shall be in accordance with the provisions of Article 7 of Decision No. 08/2025/QĐ-TTg.

Article 6. Effectiveness

1. This Circular takes effect from October 10, 2025.

2. Circular No. 137/2014/TT-BTC dated September 18, 2014, issued by the Ministry of Finance on guidelines for the establishment of budget projections, implementation, and settlement of expenses for paying legal appraisal allowances of prosecution authorities in accordance with Decision No. 01/2014/QĐ-TTg shall cease to be effective from the date this Circular takes effect.

3. For the implementation of legal appraisal allowance payments in 2025 as stipulated in Decision No. 08/2025/QĐ-TTg, prosecution authorities shall arrange and allocate within the scope of the 2025 state budget allocation already approved by the competent authority. In case such arrangement and allocation cannot be made within the approved budget, prosecution authorities shall prepare a budget and submit to the competent authority for approval in accordance with the State Budget Law.

4. When the referenced documents in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the amended, supplemented, or replacement documents.

5. During the implementation process, if there are difficulties or obstacles, please report to the Ministry of Finance for study and appropriate amendments or supplements.