Circular No. 87/2025/TT-BTC guiding the preparation of budgets, management, use, and settlement of election expenses for the sixteenth term National Assembly deputies and local People's Council deputies for the 2026-2031 tenure.

CIRCULAR

GUIDELINES FOR THE PREPARATION OF BUDGET ESTIMATES, MANAGEMENT, USE, AND SETTLEMENT OF ELECTION EXPENSES FOR NATIONAL ASSEMBLY DELEGATES OF THE SIXTEENTH TERM AND PEOPLE'S COUNCIL DELEGATES AT ALL LEVELS FOR THE 2026-2031 TERM

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On the basis of Pursuant to the Law on Elections of National Assembly Delegates and People's Council Delegates 2015; based on The Law Amending and Supplementing Certain Provisions of the Law on Elections of National Assembly Delegates and People's Council Delegates 2025;

On the basis of The State Budget Law 2015;

On the basis of The State Budget Law 2025;

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;

Implementing the division of work as stated in Circular No. 03/HDBCG-CTDB dated July 9, 2025 of the National Election Council regarding the division of work for drafting and issuing documents serving election activities;

At the proposal of the Director of the Department of Finance-Economy;

The Minister of Finance issues this Circular guiding the preparation of budget estimates, management, use, and settlement of election expenses for National Assembly delegates of the Sixteenth term and People's Council delegates at all levels for the 2026-2031 term.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular guides the preparation of budget estimates, management, use, and settlement of regular state budget expenses for organizing elections for National Assembly delegates of the Sixteenth term and People's Council delegates at all levels for the 2026-2031 term.

Article 2. This Circular applies to agencies, organizations, and individuals involved in the preparation of budget estimates, management, use, and settlement of regular state budget expenses serving election activities for National Assembly delegates of the Sixteenth term and People's Council delegates at all levels for the 2026-2031 term.

Article 3. General Provisions

Clause 1. Expenses serving the organization of elections for National Assembly delegates of the Sixteenth term and People's Council delegates at all levels for the 2026-2031 term shall be guaranteed by the state budget.

Clause 2. Based on the actual situation at the local level, the requirements of the work, and the local budget capacity, the People's Committees at all levels shall report to the People's Councils at the same level to supplement funds from the local budget to serve election activities along with the funds allocated from the central budget for the localities.

Clause 3. Expenses serving election activities must be strictly managed by relevant agencies and units, expended according to regulations, for their intended purposes, effectively, transparently, without duplication; enhanced application of information technology, science, and technology, innovation, and digital transformation to serve election organization; utilization of equipment from previous elections that can still be used, mobilization of equipment currently equipped in agencies and organizations to serve election activities to ensure economy in state budget spending.

Article 4. Contents of Expenditure

Expenses serving the organization of elections for National Assembly delegates of the Sixteenth term and People's Council delegates at all levels for the 2026-2031 term shall be used for the following expenditures:

Point 1. Expenditures for preparing guidance documents serving the organization of elections; reports and related documents to the organization of elections.

Point 2. Expenditures for printing election-related documents and materials:

Subpoint a) Expenditures for printing election-related documents such as: The Law on Elections of National Assembly Delegates and People's Council Delegates, implementing guidance documents; election-related publications, directives, and guidance documents.

Subpoint b) Expenditures for printing: Voter cards, ballots, polling place rules, election-related forms, insignia for election staff; candidate registration forms, biographies, various lists serving election activities (voting units list, voter list, candidate list, self-nominated candidate list, successful candidate list); election-related minutes, certificates of elected representatives, and other related documents serving election activities.

Point 3. Expenditures for applying information technology, science, technology, innovation, and digital transformation; building, updating, and operating online information platforms serving election activities: Agencies and units shall use existing systems and budgets assigned to them to serve election activities. In cases of new needs arising, agencies and units shall approve tasks and budgets for implementing these tasks in accordance with laws on science and technology, innovation, information technology, state budget, and related laws.

Point 4. Expenditures for equipping assets, machinery, and equipment serving the National Election Council Office.

Point 5. Expenditures for ensuring security, order, information dissemination, guidance, and mobilization for elections.

Point 6. Expenditures for organizing meetings: Deployment meetings for election activities, online meetings, negotiation meetings, voter meetings, meetings with voters, election mobilization meetings; training meetings, coordination meetings, summary meetings, commendation meetings.

Point 7. Expenditures for directing, guiding, inspecting, and supervising election activities:

Subpoint a) Travel expenses, working expenses.

Subpoint b) Ballot transportation expenses, ballot management and counting expenses.

Subpoint c) Other expenses related to directing, inspecting, and supervising elections.

Point 8. The National Election Council Office shall provide support to candidates for Central National Assembly delegates introduced for candidacy in localities (at voter contact points in residence areas and voter contact points within the introduced candidacy area).

Point 9. Citizen reception, complaint resolution, and supervision of complaint activities related to election activities.

Point 10. Administrative expenses for election activities:

Subpoint a) Stationery expenses, administrative expenses during the election period.

Subpoint b) Communication expenses serving elections.

Subpoint c) Venue rental and polling place expenses (if applicable).

Subpoint d) Election service expenses (decoration, sound system, etc.) at polling stations.

Subpoint đ) Expenses for supplementary ballot boxes, election organization seals, and election candidate list posting boards.

Subpoint e) Allowances for those directly serving during the election period.

Subpoint g) Expenses for direct support for election activities.

Article 4. Expenditure Levels at the Central Level

1. Expenditure for organizing conferences: Implemented according to the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Minister of Finance on the system of travel expenses and conference expenditures, amended and supplemented by Circular No. 12/2025/TT-BTC dated March 19, 2025, issued by the Minister of Finance.

Expenditure for organizing training sessions for cadres participating in election service work shall be implemented according to the provisions of Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Minister of Finance guiding the preparation of budgets, management, utilization, and settlement of funds allocated for cadre training and development, amended and supplemented by Circular No. 06/2023/TT-BTC dated January 31, 2023, issued by the Minister of Finance.

For expenditure on conferences convened by the National Election Council, apply the expenditure regime serving the most recent session of the National Assembly according to Resolution No. 524/2012/UBTVQH13 dated September 20, 2012, of the Standing Committee of the National Assembly regarding certain expenditure regimes ensuring the operation of the National Assembly for the following contents: meals, accommodation, refreshments, allowances for representatives attending.

2. Allowance for meetings:

a) Meetings of the National Election Council, Subcommittees of the National Election Council, the Central Steering Committee of the Vietnam Fatherland Front:

- Chairing the meeting: VND 500,000/person/session.

- Participants: VND 200,000/person/session.

- Service personnel: VND 100,000/person/session.

b) Other meetings related to election work:

- Chairing the meeting: VND 300,000/person/session.

- Participants: VND 200,000/person/session.

- Service personnel: VND 100,000/person/session.

3. Expenditure for directing, inspecting, and supervising elections by the Standing Committee of the National Assembly, the National Election Council, Subcommittees of the National Election Council, the Central Steering Committee of the Vietnam Fatherland Front:

In addition to the current travel expense reimbursement system, the inspection teams are entitled to the following expenditures:

a) Head of the inspection team: VND 300,000/person/session.

b) Official members of the inspection team: VND 200,000/person/session.

c) Civil servants, officials, and employees serving the inspection team:

- Directly serving the inspection team: VND 150,000/person/session.

- Indirectly serving the inspection team (drivers, security guards for leaders): VND 100,000/person/session.

d) Expenditure for compiling reports on inspection and supervision results:

- Consolidated report on the results of each inspection team; consolidated report on the results of the inspection and supervision period: VND 5,000,000/report.

- Consolidated report on the results of the inspection and supervision periods submitted to the Standing Committee of the National Assembly, the National Election Council: VND 7,000,000/report.

- Soliciting opinions in writing from individuals and experts: Implemented according to Clause 2, Article 14 of Resolution No. 524/2012/UBTVQH13 of the Standing Committee of the National Assembly, with an expenditure level from VND 100,000/person/time to VND 300,000/person/time, with a maximum total expenditure for soliciting opinions being VND 1,000,000/person/document.

- Editing and finalizing reports: VND 1,000,000/report.

4. Expenditure for drafting documents:

a) Expenditure for drafting normative legal documents: Implemented according to the provisions of Resolution No. 197/2025/QH15 dated May 17, 2025, of the National Assembly on certain special mechanisms and policies to create breakthroughs in the formulation and implementation of laws and guiding documents.

b) Expenditure for drafting documents outside the scope regulated in Point a of this Clause, related to election work with nationwide scope issued by the Standing Committee of the National Assembly, the National Election Council, Subcommittees of the National Election Council, the Ministry of Interior, the Central Steering Committee of the Vietnam Fatherland Front, the Office of the National Election Council (resolutions of the National Election Council, plans, notifications, directives, guidance documents, preliminary summary reports, comprehensive summary reports, summary records of the national election; guiding documents sent to all provinces and cities for common application):

- Drafting documents: VND 3,000,000/document (for the final product, including revisions and editing). Special cases for resolutions of the National Election Council and comprehensive summary reports submitted to the National Assembly: The expenditure level follows the expenditure level for drafting resolutions of the National Assembly as stipulated in Resolution No. 197/2025/QH15 of the National Assembly.

- Soliciting opinions in writing from individuals and experts: An expenditure level from VND 100,000/person/time to VND 300,000/person/time, with a maximum total expenditure for soliciting opinions being VND 1,000,000/person/document.

5. Allowance for those directly serving during the election period:

a) Allowance based on a monthly quota for the following categories:

- Chairman, Vice Chairmen of the National Election Council; Heads of Subcommittees of the National Election Council: VND 3,300,000/person/month.

- Members of the National Election Council; Deputy Heads, Members of Subcommittees; Director, Deputy Director of the Office of the National Election Council; Permanent Office of the National Election Council: VND 3,000,000/person/month.

- Members of the Office of the National Election Council; members of working groups assisting the Office of the National Election Council: VND 2,700,000/person/month.

- The duration of allowance for serving election work is calculated from the effective date of the Resolution, Decision establishing, appointing persons until the National Election Council completes its tasks. In case a person performs multiple tasks, they will only receive the highest allowance. The list of eligible recipients for allowance is implemented according to the Resolution, Decision establishing, appointing persons approved by the competent authority.

b) Those mobilized and conscripted directly to serve election work (excluding those already mobilized and conscripted to participate in Subcommittees, working groups assisting the Office of the National Election Council), the allowance is VND 200,000/person/day; the duration of allowance does not exceed 15 days (excluding days spent in inspection and supervision teams; serving the public and resolving complaints and appeals about elections, the day before the election day, and election day).

In case the duration of direct mobilization and conscription for election work exceeds 15 days, the allowance will be provided at the maximum rate of VND 3,000,000/person/month based on the mobilization and conscription decision approved by the competent authority.

c) For two separate days (the day before the election day and the election day): A subsistence allowance of VND 300,000/person/day shall be provided for all direct forces serving the election; the list of individuals eligible to receive this allowance shall be approved by decisions and documents of competent authorities.

6. Allocation for mobile phone communication support for those directly serving during the election period:

a) The level of support is VND 500,000/person/month for:

- Chairperson, Vice Chairpersons of the National Election Council; Heads of the National Election Council's Subcommittees.

- Members of the National Election Council; Deputy Heads, members of the Subcommittees; Director, Deputy Director of the National Election Council's Office; Standing members assisting the Central Steering Committee of the Vietnam Fatherland Front; Standing members assisting the Minister of Home Affairs.

- Members belonging to the National Election Council's Office.

b) In case of necessity, the Director of the National Election Council's Office, the Central Steering Committee of the Vietnam Fatherland Front, and the Minister of Home Affairs shall decide on the list of officials participating in election services who will receive mobile phone communication support, with the maximum allocation not exceeding VND 300,000/person/month.

c) The duration of mobile phone communication support shall be calculated based on the actual time spent serving election work, starting from the date when the Resolution or Decision establishing the organization and appointing personnel is approved by the competent authority.

7. The National Election Council's Office allocates funds to support candidates for the National Assembly at the central level to gather opinions from voters in their place of residence and to meet voters in the areas where they are nominated: VND 5,000,000/point to cover necessary expenses such as decoration, venue rental, drinking water, security, and other expenses. If multiple candidates are running in the same area, the maximum support is VND 5,000,000/point. The voter meeting points shall be carried out according to the voter meeting plan of the Vietnam Fatherland Front in provinces and centrally-administered cities.

8. Expenses for receiving citizens, handling complaints and denunciations related to elections:

a) Individuals assigned to directly receive citizens: VND 150,000/person/session.

b) Individuals directly serving the reception of citizens: VND 100,000/person/session.

c) Individuals indirectly serving the reception of citizens: VND 50,000/person/session.

9. Expenses for ballot boxes:

In cases where old ballot boxes cannot be used or need to be supplemented, the maximum expense is VND 500,000/box.

10. Expenses for stamp engraving:

In cases where old stamps cannot be used or need to be supplemented, the maximum expense is VND 400,000/stamp (this expense does not include fees and charges).

11. Expenses for posting election lists:

In cases where there is no posting board, or the old board cannot be used or needs to be supplemented, the maximum expense is VND 1,500,000/board.

12. Expenses for information technology applications, science and technology, innovation, digital transformation, building, updating, and operating electronic information websites to serve election work: Shall be implemented in accordance with laws on information technology, science and technology, and innovation; economic and technical norms, and relevant regulatory legal documents.

13. Expenses for propaganda and printing: Shall be implemented in accordance with current laws on bidding and assignment tasks.

14. Expenses for equipping assets, machinery, and equipment to serve the National Election Council's Office: Shall be implemented strictly in accordance with current norms, systems, and expenditures within the annual budget allocated to the National Assembly's Office.

15. Any additional expenses arising in practice that have not been specified in this document or other regulatory legal documents, the National Election Council's Office shall coordinate with the National Assembly's Office to supplement regulations; the Director of the National Assembly's Office shall issue them in writing for implementation.

In special cases exceeding the authority of the Director of the National Assembly's Office, the Director of the National Election Council's Office shall report to the Chairperson of the National Election Council for decision.

Article 5. Expenditure Levels at Local Level

1. For the expenditure items specified in Article 3 of this Circular: Based on the expenditure levels prescribed in Article 4 of this Circular and the supplementary budget funds for election services provided by the central government, taking into account the actual situation at the local level and the local budget's balancing capacity, after reaching consensus with the Provincial Election Committee (hereinafter referred to as the Provincial Election Committee), the Provincial People's Committee shall submit to the Provincial People's Council or decide (in cases where it has been delegated by the Provincial People's Council) the specific expenditure levels and the period during which support can be enjoyed at the local level.

2. For special expenditure tasks at the local level outside the existing systems, standards, and expenditure quotas: Based on the actual situation at the local level and the local budget's balancing capacity, the Provincial Election Committee shall reach consensus with the Provincial People's Committee and submit to the Provincial People's Council for decision the specific expenditure levels at the local level.

3. Other expenditure items: Shall be implemented according to current laws, settled based on actual expenses, and supported by legitimate and valid vouchers, all on the basis of budgets approved by competent authorities.

Article 6. Budget Preparation, Execution, Accounting, and Settlement

The preparation, management, utilization, and settlement of election budgets shall be carried out in accordance with the current provisions of the State Budget Law, the Accounting Law, relevant laws, and guiding documents. This Circular provides detailed guidance on certain points as follows:

1. On Budget Preparation:

a) For Ministries and Central Agencies: Based on the tasks and activities serving the election of National Assembly deputies for the 16th term and People's Council deputies for the 2026-2031 term assigned by the National Election Council, and based on the expenditure systems stipulated in this Circular and current expenditure systems, the Ministries and Central Agencies responsible for organizing elections shall prepare the budget for election services for National Assembly deputies for the 16th term and People's Council deputies for the 2026-2031 term, send it to the Office of the National Election Council, and simultaneously send it to the Ministry of Finance.

b) For provinces and centrally-administered cities:

Based on the number of voters in the locality, and based on the expenditure systems approved by competent authorities, the Electoral Boards, and Election Committees (National Assembly Election Committees, Provincial and Commune-level People's Council Election Committees) shall prepare the budget for organizing the election of National Assembly deputies and People's Council deputies at their respective levels, send it to the corresponding Provincial Election Committee for consolidation, and then forward it to the higher-level Provincial Election Committee.

Provincial Election Committee: Based on the number of electoral committees at various levels; election boards (National Assembly Election Boards, Provincial and Commune-level People's Council Election Boards); the number of electoral groups; the number of members of electoral committees, election boards, and electoral groups; the number of voters in the locality; and based on the expenditure systems stipulated in this Circular and current expenditure systems, consolidate and review the budget for organizing the election of National Assembly deputies and People's Council deputies at various levels in the locality, send it to the Office of the National Election Council, and simultaneously send it to the Ministry of Finance.

c) Based on the budget prepared by Ministries and Central Agencies, the Central Committee of the Vietnam Fatherland Front, and the Provincial Election Committee, the Office of the National Election Council shall establish principles and criteria for allocating election budgets to Ministries and Central Agencies and localities, submit them to the National Election Council for decision. Based on the National Election Council's opinions, the Office of the National Election Council shall compile the plan for allocating central budget funds to Ministries and Central Agencies and localities to organize election services, report to the Ministry of Finance for consolidation and reporting to competent authorities in accordance with the State Budget Law.

During the time awaiting allocation of funds for election services by competent authorities, agencies and units shall proactively use the allocated state budget funds to ensure timely service for the election of National Assembly deputies for the 16th term and People's Council deputies for the 2026-2031 term.

2. On Allocation and Assignment of Budget Estimates:

a) For Ministries and central agencies:

After being assigned a state budget estimate by competent authorities, the first-level budget estimate unit at the central level shall allocate and assign the budget estimate for election services to subordinate budget-using units within its jurisdiction for implementation in accordance with regulations.

b) For localities:

After receiving the National Election Council's opinion, the Ministry of Finance shall report to competent authorities to supplement funds for election services from the central budget to the local budget, send it to the Provincial People's Committee, and simultaneously send it to the Provincial Election Committee.

Based on the announced election budget level and the number of voters in the area, and taking into account the characteristics of each region and area, the Provincial Election Committee shall approve the budget allocation plan for elections and send it to the Department of Finance for consolidation and submission to competent authorities for approval of the budget estimates for related agencies and organizations at the provincial level and targeted supplementation for Commune People's Committees, Electoral Groups, Election Committees, and related agencies and organizations in the locality.

3. On Implementation of Budget Estimates, Advance Payments, Settlements, and Final Accounts:

Agencies and units shall implement in accordance with the State Budget Law and guiding documents; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures in the State Treasury sector; Circular No. 17/2024/TT-BTC dated March 14, 2024 of the Ministry of Finance guiding the control and settlement of regular expenditures through the State Treasury. This Circular provides detailed guidance on certain points as follows:

a) Central agencies allocated election budgets shall be responsible for managing, using, and settling election budgets in accordance with current financial expenditure regulations, consolidating them into their annual final accounts reports as required.

b) Local agencies allocated election budgets shall be responsible for managing, using, and settling election budgets with the same-level finance agency in accordance with current regulations.

In the event that the Electoral Team or Electoral Board completes its term of duty following the announcement of election results by the National Election Council or the Election Committee, but the settlement of election expenses has not been completed, the head of the Electoral Team or the head of the Electoral Board shall delegate responsibility and authorize a member of the Electoral Team or a member of the Electoral Board who represents the People's Committee to settle the election expenses with the competent authority.

c) Within ninety days from the conclusion of the election activities, the Ministries, central agencies, and provincial Departments of Finance under the direct jurisdiction of the Central Government shall submit reports on the allocation and utilization of election funds to the Office of the National Election Council and the Ministry of Finance for consolidation and reporting to the competent authority.

Article 7. Implementation Provisions

1. This Circular takes effect from the date of signature.

2. Circular No. 102/2020/TT-BTC dated November 23, 2020, issued by the Minister of Finance, guiding the preparation of budgets, management, use, and settlement of election expenses for the XVth National Assembly deputies and the deputies of the People's Councils at all levels for the 2021-2026 term, shall cease to be effective from the date this Circular takes effect.

3. For the workload of Ministries, central agencies, and localities that have been implemented before the effectiveness of this document, the Ministries, central agencies, and localities shall base their settlement of expenses according to the provisions of this document and actual, lawful, and valid expenditure vouchers in accordance with the State Budget Law.

4. When regulations concerning systems and standards referred to in this Circular are amended, supplemented, or replaced by new documents, they shall be applied in accordance with the amended, supplemented, or replacing documents.

5. During the implementation process, if there are difficulties or obstacles, the Ministries, central agencies, and localities are requested to report them to the Office of the National Election Council and the Ministry of Finance for timely resolution./.