Circular No. 88/2024/TT-BTC on the organization and implementation of the state budget estimate for 2025

CIRCULAR
Regulations on the organization and implementation of the state budget for 2025

Pursuant to the State Budget Law No. 83/2015/QH13 dated June 25, 2015;

Pursuant to Law No. 56/2024/QH15 dated November 29, 2024 amending and supplementing certain articles of the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Management and Use of Public Assets Law, Tax Administration Law, Personal Income Tax Law, National Reserve Law, Administrative Violation Handling Law;

Pursuant to Resolution No. 159/2024/QH15 dated November 13, 2024 of the National Assembly, Session XV on the state budget estimate for 2025;

Pursuant to Resolution No. 160/2024/QH15 dated November 13, 2024 of the National Assembly, Session XV on the allocation of the central budget for 2025;

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

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 1500/QĐ-TTg dated November 30, 2024 of the Prime Minister on the allocation of the state budget estimate for 2025;

Implementing Decision No. 1524/QĐ-TTg dated December 6, 2024 of the Prime Minister on the detailed allocation of the state budget estimate for 2025;

Pursuant to the proposal of the Director of the State Budget Department;

The Minister of Finance issues this Circular regulating the organization and implementation of the state budget estimate for 2025.

PART I

GRADATION OF REVENUE SOURCES, EXPENDITURE RESPONSIBILITIES AND ALLOCATION, ASSIGNMENT OF THE STATE BUDGET ESTIMATE

Article 1. Gradation of revenue sources and expenditure responsibilities of the state budget (SB)

1. The gradation of revenue sources and expenditure responsibilities between the central budget (CB) and local budgets (LB) shall be carried out in accordance with the provisions of the SB Law and the guiding documents for implementing the SB Law.

2. Continue to implement the adjustment of CB receiving 100% from:

a) Revenue from e-commerce activities, platform-based business operations, cross-border services, and other services provided by foreign suppliers who directly register, declare, and pay taxes through the electronic portal of the General Department of Taxation.

b) Revenue from the fee for the right to use radio frequency spectrum.

c) Additional corporate income tax according to the global minimum tax rules.

3. Allocate revenue from the fee for water resource exploitation rights in accordance with Resolution No. 64/2018/QH14 dated June 15, 2018 of the National Assembly; allocate environmental protection tax on petroleum products between CB and LB in accordance with Clause 5, Article 3 of Resolution No. 70/2022/QH15 dated November 11, 2022 of the National Assembly.

4. Revenue from road usage fees collected per vehicle (after deducting collection costs) shall be fully allocated to CB; simultaneously, allocate the corresponding 65% of the revenue for the Ministry of Transport's NSNN expenditure budget and supplement the LB with targeted funds from CB equivalent to 35% of the revenue for managing and maintaining roads.

5. Revenue from traffic administrative fines shall be fully allocated to CB; allocate the corresponding 85% of the revenue already paid into the NSNN in 2023 for the Ministry of Public Security's NSNN expenditure budget and supplement the LB with targeted funds from CB equivalent to 15% of the actual revenue generated in each locality in 2023 for ensuring traffic safety and order.

6. Revenue from land use fees, proceeds from the privatization and divestment of state-owned enterprises managed by localities shall be used for investment development within the scope of LB investment.

7. Revenue from lottery activities included in the LB budget estimate shall be used in accordance with Clause 5, Article 4 of Resolution No. 160/2024/QH15 dated November 13, 2024 of the National Assembly on the allocation of CB for 2025 and Point b, Clause 3, Article 3 of Decision No. 1500/QĐ-TTg dated November 30, 2024 of the Prime Minister on the SB estimate for 2025.

8. Increase the supplementary balance of the budget for localities to provide additional resources to meet important expenditure tasks arising at the local level; supplement with targeted funds to ensure that the planned expenditure balance of the LB for 2025 is not lower than the expenditure balance of the LB for 2023 (the first year of the stable budget period). Localities shall base their actual conditions and balancing capacity to allocate the CB support funds to ensure that the expenditure balance of the LB for 2025 is not lower than 2023 to fulfill the expenditure tasks of the LB (not tied to specific expenditure tasks).

9. From July 1, 2024, the scope of use of the accumulated funds for salary reform of the CB can be expanded to adjust pensions, social insurance benefits, monthly allowances, preferential benefits for persons with meritorious service, and reduction of staff; use the salary reform funds to implement social welfare policies issued by the Central Government and reduce staff.

Localities may use surplus salary reform funds to invest in regional connection projects, national key projects implemented locally in accordance with the regulations of the competent authority if the locality has a large surplus. The provincial People's Committee, or the municipal People's Committee under the central government, after submitting a resolution to the same-level People's Council for approval, must report to the Prime Minister committing to ensure the funding for salary reform and the implementation of social welfare policies issued by the Central Government throughout the period until 2030 and not request CB support.

10. Consolidate a portion of the surplus revenue from the local budget's salary reform fund up to the end of 2024 to allocate to the LB expenditure budget for 2025 to reduce the pressure on the CB to allocate supplementary funds for the LB to implement salary reform.

11. The gradation of revenue sources and expenditure responsibilities between local government budgets at various levels and the percentage (%) of revenue distribution among local budgets shall be carried out strictly in accordance with the resolutions of the Provincial People's Council for the years during the stable budget period. For 2025, the provincial People's Committee shall submit to the same-level People's Council to decide on the amount of supplementary budget balance for lower-level budgets based on the financial capacity to ensure the needs of LB expenditures. In special cases where new projects generate significant additional revenue for the LB, the provincial People's Committee shall submit to the same-level People's Council for decision in accordance with Clause 7, Article 9 of the SB Law.

At the same time, the provincial budget supplements the lower-level budget to implement salary reform according to the resolution of the Provincial People's Council and the decision of the same-level People's Committee.

Article 2. Allocation of State Budget Revenue Projections

1. Ministries, central agencies, provincial People's Committees, and centrally-administered municipalities shall implement the allocation of State budget revenue collection tasks for 2025 to subordinate units and lower-level authorities, ensuring that they are at least equal to the State budget revenue collection projection assigned by the Prime Minister.

2. The allocation of State budget revenue projections for 2025 to agencies, units, and lower-level authorities must be based on a comprehensive review, analysis, and assessment of all sources of newly generated revenues and the results of State budget revenue collection in 2024; taking into account policies and laws related to State budget revenue collection; forecasting economic growth rates for each sector and field, and the business situation of taxpayers within their jurisdiction.

3. The allocation of fee revenue budgets and retained fees for ministries and central agencies shall be carried out as follows:

a) Within the scope of collected fees, retained fees, and the retained fee budget allocated by the Prime Minister, ministries and central agencies shall allocate the budget projection to each subordinate agency and unit. Based on the progress of fee collection and the scope of the budget projection from retained fee revenue, ministries and central agencies shall proactively manage and utilize funds for the contents stipulated in Clauses 2, 3, 4, and 5 of Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges (amended and supplemented by Clause 4 of Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government), the Public Investment Law, and other guiding documents, and submit to the Ministry of Finance for verification together with the budget allocation plan as prescribed. In cases where retained fee expenditures exceed the initial budget projection for the year, ministries and central agencies shall develop usage plans, prepare written reports to the Ministry of Finance for consolidation and submission to the Prime Minister for consideration and decision.

b) In addition to implementing the provisions set forth in Point a of Clause 3 of this Article, agencies and units currently operating under special financial mechanisms as prescribed by the competent authority (if applicable) shall comply with the provisions of Article 3 of Resolution No. 160/2024/QH15 dated November 13, 2024 of the National Assembly and Point d of Clause 2 of Article 3 of Decision No. 1500/QĐ-TTg dated November 30, 2024 of the Prime Minister.

Article 3. Allocation and Projection of State Budget Expenditure

1. Allocation and Projection of Development Investment Expenditure:

a) Based on the total capital and capital structure assigned by the Prime Minister, ministries, central agencies, and localities shall allocate State investment capital according to the provisions of Point a of Clause 5 of Article 3 of Decision No. 1500/QĐ-TTg dated November 30, 2024 of the Prime Minister.

Ministries, central agencies, and localities shall allocate capital in accordance with the provisions of Article 8 of Decree No. 99/2021/NĐ-CP dated November 11, 2021 of the Government on the management, payment, and settlement of projects using public investment capital, and report the results of capital allocation to the Ministry of Planning and Investment for consolidation and reporting to the Government and monitoring, while also sending to the Ministry of Finance for inspection and control of disbursement in accordance with the State Budget Law, Public Investment Law, and other guiding documents.

During implementation, if it is necessary to adjust budget projections between programs and projects to accelerate disbursement progress and improve the efficiency of public investment capital utilization, based on the budget projections already assigned by the Prime Minister, ministries, central agencies, and localities may adjust budget projections between programs, projects, and tasks that meet the required procedures and conditions, consistent with the implementation progress as stipulated in Clauses 5 and 6 of Article 67 of the Public Investment Law, and submit to the Ministry of Planning and Investment, while also sending to the Ministry of Finance for inspection, consolidation, monitoring, and control of disbursement. Adjustment forms shall be implemented in accordance with the provisions of Article 8 of Decree No. 99/2021/NĐ-CP dated November 11, 2021 of the Government.

b) For development investment expenditure budgets outside the scope of the Public Investment Law, which have been decided by the National Assembly, ministries, central agencies, and localities shall implement disbursement within the allocated budget range based on the relevant allocation decisions of the competent authority, ensuring compliance with current laws, and fulfilling commitments made by the Government to investors approved by the competent authority.

c) In addition to implementing the allocation, arrangement of capital, and projection of development investment expenditure as stipulated in Points a and b of Clause 1 of this Article, centrally-administered provinces and cities shall pay attention to the following matters:

- Based on the development investment expenditure projection assigned by the Prime Minister, localities shall allocate corresponding surplus provincial budget revenue (if any) to repay the principal of provincial government debt due for repayment in 2025 (with priority given to repaying overdue provincial government debt principal); the remaining amount shall be allocated for projects and programs, ensuring sufficient funding for projects and programs partially supported by the State Treasury to achieve specified objectives.

- The local borrowings from foreign sources that have been repaid by the central government and included in the total budget estimate for development spending in the State Budget for 2025 as decided by the National Assembly and assigned by the Prime Minister shall be the basis for planning disbursements according to the actual progress of each program and project and in compliance with the loan agreement signed. Localities shall allocate and assign budgets to each program and project accordingly, and only implement disbursements within the allocated budget. In cases where programs and projects have received lower disbursement plans compared to their allocated budgets, localities may reallocate borrowed funds to new borrowing programs and projects under the medium-term public investment plan 2021-2025 approved by competent authorities but not yet included in the list of programs and projects assigned at the beginning of the year, provided that the total amount of foreign loans for all programs and projects does not exceed the total budgeted loan amount assigned; and the loan amount for each program and project does not exceed the total loan budget approved for investment. Localities shall submit the list of programs and projects allocated from local reborrowing to the Ministry of Finance for consolidation and monitoring.

- The allocation and assignment of funds for investment projects funded from the State Budget surplus (if any) must ensure compatibility with the project's implementation schedule, borrowing capacity, and the assigned borrowing limit.

- Allocate the budget for land clearance compensation corresponding to the amount voluntarily advanced by investors for compensation and clearance according to the approved plan by competent authorities.

2. Allocation and assignment of regular expenditure budgets:

a) Ministries, central agencies, and localities shall allocate and assign regular expenditure budgets to budgetary units within the scope of the budget assigned by the Prime Minister, People's Councils' decisions, and People's Committees' assignments, in accordance with the prescribed timeframes, standards, and budgetary expenditure limits issued by competent state agencies; fully implement salary, bonus policies as stipulated in Decree No. 73/2024/NĐ-CP, pensions, preferential allowances for war veterans, social assistance, and social welfare policies linked to the basic wage as per Resolution No. 142/2024/QH15 dated June 29, 2024 of the 15th National Assembly, existing policies and regulations, important tasks as prescribed by laws, and tasks decided by competent authorities.

- For education and training services and vocational training, science and technology services:

Ministries and central agencies are responsible for reviewing the beneficiaries of educational support policies for students and trainees within the current assigned targets and tasks, tuition fees, and support levels as prescribed for settlement and finalization of expenses in accordance with the Law on State Budget and related guiding documents. In cases where funds are not fully utilized or improper expenditures are identified, ministries and central agencies are responsible for recovering and returning the funds to the State Budget as prescribed; if the expenses exceed the allocated budget, they shall submit a document to the Ministry of Finance for handling according to the prescribed procedures.

Localities shall allocate and assign budgetary funds to subordinate agencies and units, and lower-level governments at least equal to the budget assigned by the Prime Minister, in compliance with the Law on State Budget and relevant laws; prioritizing funding for fundamental and comprehensive educational reform goals and completing the General Education Program 2018.

- Prioritize allocating funds for legislative drafting, enforcement, and oversight activities as prescribed; funding for the organization of Party Congresses at various levels for the 2025-2030 term; funding for activities under the Child Accident and Injury Prevention Program; and funding for significant events and major holidays and anniversaries of certain central ministries, sectors, and agencies.

- Ensure sufficient budget allocation for inspection, testing, and disposal of unsafe food products for agencies and units tasked with administrative violations related to food safety as prescribed by the Law on State Budget and related laws;

b) Based on the State Budget estimates assigned by competent authorities for 2025, provinces and centrally-administered cities shall implement the following:

- Allocate adequate funds to ensure the implementation of central policies and regulations up to the point of assigning the 2025 State Budget to enable beneficiaries to enjoy these policies from the start of 2025.

- Utilize targeted supplementary funds from the Central State Treasury for the local State Budget to ensure traffic order and safety measures on local territory, providing funds to relevant functional forces such as traffic inspectors, transportation regulatory bodies, and local traffic safety committees (excluding local police forces already covered in the national police budget) based on local conditions.

- Utilize targeted supplementary funds from the Central State Treasury for the local State Budget, local State Budget revenues, and other lawful financial resources to manage and maintain roads under local responsibility according to the delegated authority.

- Implement the operations of organizations assigned the task of collecting fees and charges at the local level (state management agencies, public service enterprises). Where fee and charge collection organizations apply financial mechanisms as prescribed in Decree No. 130/2005/NĐ-CP dated October 17, 2005, and Decree No. 117/2013/NĐ-CP dated October 7, 2013 of the Government regarding self-management and self-responsibility for staffing and administrative management costs for state agencies, they may retain collected fees as prescribed to cover the costs of fee collection activities. In cases where the fee collection organization is a public service enterprise, it shall follow the provisions of Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government concerning financial autonomy mechanisms for public service enterprises.

- Prioritize budget allocation to ensure the implementation of environmental public expenditure tasks according to Resolution No. 41-NQ/TW dated November 15, 2004 of the Politburo on environmental protection during the period of accelerating industrialization and modernization of the country, the Environmental Protection Law 2020, Circular No. 02/2017/TT-BTC dated January 6, 2017 of the Ministry of Finance guiding the management of environmental public expenditure funds, and Circular No. 31/2023/TT-BTC dated May 25, 2023 of the Ministry of Finance guiding the management of environmental public expenditure funds; budget for implementing the project on developing applications of population data, digital identity verification, and electronic authentication services serving national digital transformation from 2022 to 2025 with a vision to 2030 according to Decision No. 06/QD-TTg dated January 6, 2022 and Directive No. 04/CT-TTg dated February 11, 2024 of the Prime Minister.

3. In addition to the above contents, when allocating the state budget estimate for 2025, provinces and centrally governed cities need to pay attention to the following matters:

a) Allocate sufficient counterpart funds from the provincial state budget for ODA projects managed by localities as prescribed.

b) Prioritize budget allocation for the implementation of three National Target Programs under the responsibility of the provincial state budget; prioritize budget allocation for tasks related to responding to climate change.

c) Ensure the state budget for defense work in military regions and defense zones according to the current state budget classification.

d) Allocate the budget for preventive healthcare, primary healthcare, hospitals in difficult areas, border areas, islands, leprosy, tuberculosis, mental health, and other fields as stipulated at point a, Clause 3, Article 5 of Resolution No. 01/2021/UBTVQH15 dated September 1, 2021 of the Standing Committee of the National Assembly on principles, criteria, and detailed allocation standards for the state budget regular expenditure estimate for 2022 and Resolution No. 99/2023/QH15 dated June 24, 2023 of the National Assembly on specialized supervision regarding the mobilization, management, and utilization of resources for COVID-19 prevention and control; implementation of policies and laws on primary healthcare and preventive healthcare.

4. Allocation and assignment of the state budget estimate for national reserve:

Based on the Prime Minister's decision on the allocation plan and state budget estimate for national reserves, heads of ministries and sectors managing national reserves allocate and assign the state budget estimate for national reserves to subordinate national reserve units, ensuring consistency with the total amount of the allocated state budget estimate for national reserves and detailed budget estimates for each item of national reserve goods (including: list, quantity, detailed budget estimate for each item) assigned by the Prime Minister, while sending the Ministry of Finance (State Reserve Administration) for inspection and monitoring (accompanied by explanatory documents for the basis of allocation and assignment of the state budget estimate). Within ten working days from the date of receipt of the state budget estimate allocation and assignment document from the head of the ministry or sector managing national reserves (with accompanying documents), the Ministry of Finance (State Reserve Administration) has the responsibility to inspect and request the head of the ministry or sector managing national reserves to adjust in cases where there is inconsistency with the total amount of the allocated state budget estimate for national reserves, failure to allocate and assign detailed budget estimates for each item of national reserve goods, and incorrect items of national reserve goods, policies, and regulations.

5. Allocation and assignment of the state budget estimate from targeted supplementary sources:

Based on the state budget estimate for implementing tasks, programs, and projects assigned by the Prime Minister, central ministries, agencies, and localities implement the allocation and assignment of the state budget estimate to subordinate units and lower-level authorities in accordance with the objectives, targets, and contents of each task, program, and project assigned by the competent authority and relevant legal documents.

Along with support from the central state budget, provinces and centrally governed cities allocate the provincial state budget and reasonably mobilize other resources in accordance with the law to implement.

6. Allocation and assignment of the state budget estimate from ODA loans, preferential loans, and non-refundable foreign aid:

a) Within the scope of the state budget estimate for each spending area decided by the National Assembly and assigned by the Prime Minister, central ministries and agencies and localities base on necessity, requirements for implementation progress, and disbursement to proactively adjust the budget estimate between programs, projects, and tasks that have completed necessary procedures and conditions, submitting to the Ministry of Planning and Investment (for development investment spending) for consolidation and reporting to the Government and monitoring implementation, and simultaneously sending the Ministry of Finance for monitoring disbursement; the Ministry of Finance (for regular spending) for consolidation, monitoring, and controlling disbursement, and simultaneously sending the Ministry of Planning and Investment for consolidation and monitoring in accordance with regulations.

b) Central ministries and agencies detail the allocation for each user unit, detailing by each program and project (project name, sponsor, by each source of funding - detailed ODA loan, non-refundable foreign aid linked to loans, preferential loans, and independent foreign aid, financial mechanism, regular spending/investment development spending) and ensuring consistency with the total amount of the allocated budget estimate and each spending area, loan sources, and aid already assigned by the Prime Minister.

c) Localities detail the allocation for each user unit, detailing by each program and project (project name, sponsor, by each source of funding - detailed ODA loan, non-refundable foreign aid linked to loans, preferential loans, and independent foreign aid, financial mechanism, regular spending/investment development spending) and ensuring consistency with the total amount of the allocated budget estimate and sources of funding already assigned by the Prime Minister.

7. Borrowing and repaying principal of provincial state budget loans:

a) Localities are only permitted to borrow to cover budget deficits and borrow to repay principal within the limit decided by the National Assembly and assigned by the Prime Minister. For localities with a budget estimate for borrowing to repay principal, after allocating funds for principal repayment as stipulated in this clause, the locality is allowed to borrow within the limit decided by the National Assembly and assigned by the Prime Minister (regardless of whether it is for principal repayment or deficit coverage); at the same time, the allocation and provision of capital for implementing development investment projects from this loan must be consistent with the progress and allowable loan amount.

b) Allocate surplus revenue to fully and timely repay principal debts due.

c) For localities with budget loans to repay principal debts: To ensure sufficient and timely repayment of principal debts according to commitments, when allocating funds for investment development expenditures, localities must proactively reserve sources to arrange payments for due principal debts and replenish investment development expenditures from loan proceeds once the loans are implemented according to plans; disbursements for these investments shall only be made after the loans have been realized. In cases where loans cannot be obtained or only partially obtained as planned, proactively adjust and reduce investment development capital in the balanced state budget (increase corresponding surplus revenues) to fully and timely repay principal debts, and use the remaining resources to achieve new revenue targets allocated to reduce deficits (if any), investment development expenditures, and social welfare tasks, systems, and policies decided by competent authorities as prescribed.

8. Allocate budget reserves at all levels of local government authorities in accordance with the State Budget Law, as specified in point đ clause 2 Article 22 Circular No. 49/2024/TT-BTC dated July 16, 2024 issued by the Ministry of Finance guiding the preparation of the state budget for 2025 and financial plans for 2025-2027 to proactively use for expenditures as stipulated in clause 2 Article 10 of the State Budget Law.

9. During the process of deciding on the allocation of budget revenue and expenditure forecasts, if the People's Council decides that its own budget revenue forecast exceeds the level assigned by higher authorities, then additional expenditure budgets should be correspondingly increased (excluding increases in expenditures from land use fees, lottery revenues, privatization revenues, and divestment revenues from state-owned enterprises managed by localities, and other items excluded when determining the increase in revenue for salary reform as per resolutions of the National Assembly and decisions of the Prime Minister). After reserving 70% of the increased revenue for salary reform as prescribed, the remainder should prioritize supplementing local government budget reserves to ensure proactive management of the budget, and the remaining resources should be used to achieve new revenue targets allocated to reduce deficits (if any), investment development expenditures, and social welfare tasks, systems, and policies decided by competent authorities as prescribed.

10. For state agencies implementing the self-management and self-responsibility mechanism for staffing and administrative management expenses under Decree No. 130/2005/NĐ-CP dated October 17, 2005 and Decree No. 117/2013/NĐ-CP dated October 7, 2013 of the Government amending and supplementing certain articles of Decree No. 130/2005/NĐ-CP, the allocation and assignment of budget forecasts shall be carried out in accordance with Circular Joint No. 71/2014/TTLT-BTC-BNV dated May 30, 2014 issued by the Ministry of Finance and the Ministry of Home Affairs regulating the self-management and self-responsibility system for administrative management expenses of state agencies.

11. For central administrative state agencies currently operating under special financial mechanisms approved by competent authorities:

a) Allocate and assign budget forecasts in accordance with Article 3 Resolution No. 160/2024/QH15 dated November 13, 2024 of the National Assembly and point đ clause 2 Article 3 Decision No. 1500/QĐ-TTg dated November 30, 2024 of the Prime Minister.

b) From July 1, 2024, the monthly basic salary and additional income (excluding bonuses as stipulated in Article 4 Decree No. 73/2024/NĐ-CP) shall be calculated based on a basic salary of 2.34 million VND/month under the special mechanism to ensure it does not exceed the additional monthly salary and income in June 2024 (excluding the portion of salary and additional income due to adjustments in salary coefficients for grade and rank promotions).

If calculated according to the above principle, if the monthly salary and additional income from July 1, 2024 under the special mechanism is lower than the general salary regulations, then the general salary regulations shall be implemented.

12. For public service units assigned to implement the self-management mechanism as stipulated in Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government regarding the financial self-management mechanism of public service units, the allocation and assignment of state budget revenue and expenditure forecasts shall be based on the tasks assigned for 2025, classification of the degree of financial self-management of public service units, state budget funding forecasts ensuring regular operations during the initial period of stability approved by competent authorities, and factors of change due to policy and system changes by the State affecting the revenue and expenditure forecasts of the units (for public service units that ensure part of their regular expenses and those fully funded by the State for regular expenses); detailed forecasts divided into two parts: self-managed regular expense forecasts, non-self-managed regular expense forecasts.

For public service units not yet authorized by competent authorities to manage finances independently, the allocation and assignment of expenditure forecasts shall be included in the non-self-managed regular expense forecasts. After the independent financial management plan is approved by competent authorities, the unit shall adjust the non-self-managed regular expense forecasts to self-managed regular expense forecasts consistent with the approved independent financial management plan.

13. Budget expenditure forecasts of the Central State Budget already decided by the National Assembly but not yet detailed allocated: Ministries, central agencies, and localities shall prepare detailed forecasts and explanations to send to the Ministry of Finance, the Ministry of Planning and Investment, and relevant ministries and sectors for review, consolidation, and submission to the Government for detailed allocation and assignment of expenditure forecasts to each ministry, central agency, and locality in a timely, economical, and effective manner, in compliance with legal provisions. Quarterly, the Government shall report to the Standing Committee of the National Assembly and report to the National Assembly at the nearest session.

Budget expenditure forecasts of the Local State Budget already decided by the People's Council but not yet detailed allocated: Agencies, units, and lower-level budgets shall prepare detailed forecasts and explanations to send to relevant agencies in the locality for review, consolidation, and submission to the People's Committee at the same level for detailed allocation and assignment of expenditure forecasts in a timely, economical, and effective manner, in compliance with legal provisions. Periodically, the People's Committee shall report to the Standing Committee of the People's Council and report to the People's Council at the nearest session.

14. In addition to the allocation and assignment of budget forecasts guided in this Circular, ministries, central agencies, and localities must also comply with other related provisions of the State Budget Law, the Public Investment Law, and implementing documents.

Article 4. Creating sources to implement the salary reform policy in 2025

1. Ministries and central agencies shall create sources to implement the salary reform policy as prescribed in Resolution No. 27-NQ/TW, Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government, Circular No. 56/2022/TT-BTC dated September 16, 2022 of the Ministry of Finance, and related legal documents; within which the scope and ratio of retained revenue for implementation shall be carried out according to Point g and Point h Clause 3 of this Article; at the same time, when allocating and assigning the state budget estimate to subordinate units, they must determine the amount saved from an additional 10% of regular expenditure in 2025 compared to the 2024 budget estimate (excluding salaries, allowances, contributions based on salaries, items with the nature of salaries, and expenditures for human resources under regulations) for salary reform.

2. People's Committees of provinces and centrally-administered cities, when allocating and assigning the state budget estimate to subordinate units and lower-level budgets, must determine the amount saved from 10% of the regular expenditure budget estimate in 2025 (excluding salaries, allowances, contributions based on salaries, items with the nature of salaries, and expenditures for human resources under regulations) as prescribed to implement salary reform in 2025. The amount saved from 10% of the regular expenditure budget estimate in 2025 of localities must ensure that it is not lower than the level assigned by the Prime Minister.

3. Sources to implement salary reform in 2025 of localities include:

a) 70% of the increase in State budget revenue in 2024 realized compared to the estimate assigned by the Prime Minister (excluding land use fees, lottery revenues; revenues from equitization and divestment of state-owned enterprises managed by localities, and items excluded according to resolutions of the National Assembly and decisions of the Prime Minister).

b) 50% of the increase in the State budget revenue estimate in 2024 compared to the estimate in 2023 assigned by the Prime Minister (excluding land use fees, lottery revenues; revenues from equitization and divestment of state-owned enterprises managed by localities, and items excluded according to resolutions of the National Assembly and decisions of the Prime Minister).

c) 50% of the increase in the State budget revenue estimate in 2025 compared to the estimate in 2024 assigned by the Prime Minister (excluding land use fees, lottery revenues; revenues from equitization and divestment of state-owned enterprises managed by localities, and items excluded according to resolutions of the National Assembly and decisions of the Prime Minister).

d) 50% of the State budget revenue savings from reduced regular expenditure support for administrative management activities (due to increased capacity and efficiency of operations; due to review, reorganization, and streamlining of organizational structures, reduction of staff levels) and from reduced regular expenditure support for public service organizations (due to continued organizational and management reforms, improving quality and efficiency of public service organizations) as stipulated in Clause 7, Article 4 of Resolution No. 160/2024/QH15 on the allocation of the central budget for 2025.

d) Remaining sources from implementing salary reform in 2024

e) 10% savings from regular expenditure (excluding salaries, allowances, contributions based on salaries, items with the nature of salaries, and expenditures for human resources under regulations) in the 2025 budget estimate already assigned by the competent authority, including: 10% of the regular expenditure budget estimate in 2023, 10% of the additional regular expenditure budget estimate in 2024 compared to 2023, and 10% of the additional regular expenditure budget estimate in 2025 compared to 2024.

g) Utilize at least 40% of the retained revenue according to the regime in 2025. Specifically, for revenue from providing medical examination, treatment, preventive healthcare services, and other healthcare services by public health facilities, utilize at least 35%. The scope of retained revenue is specified as follows:

- For administrative state agencies (except cases where the competent authority permits the implementation of financial autonomy mechanisms such as public service organizations self-financing investment and regular expenditures or public service organizations self-financing regular expenditures): Utilize at least 40% of the retained revenue from fees (within the fee list prescribed by laws on fees and charges) after deducting direct costs related to service provision and fee collection (including costs already used to implement the basic salary of 2,340,000 VND/month) as prescribed by laws on fees and charges (direct costs for collection activities shall not be deducted if they have been guaranteed by the State Budget for collection activities).

- For public service organizations self-financing part of regular expenditures and public service organizations fully financed by the State Budget for regular expenditures:

+ For revenue from fees (within the fee list prescribed by laws on fees and charges): Utilize at least 40% of the retained revenue after deducting direct costs related to service provision and fee collection (including costs already used to implement the basic salary of 2,340,000 VND/month) as prescribed by laws on fees and charges (direct costs for collection activities shall not be deducted if they have been guaranteed by the State Budget for collection activities).

+ For revenue from providing medical examination, treatment, preventive healthcare services, and other healthcare services by public health facilities: Utilize at least 35% of the retained revenue after deducting costs already structured into service prices according to laws on service pricing (such as: drug costs, blood, transfusion fluids, chemicals, consumable materials directly serving patients; electricity, water, fuel, waste processing, environmental sanitation costs; maintenance and repair costs of equipment, purchase of replacement tools and equipment, and costs of salaries and allowances already structured into prices).

+ For revenue from service activities (including tuition fees), joint ventures and cooperatives, and other revenues: Utilize at least 40% of the surplus revenue after expenses (after fulfilling obligations to the State according to prescribed regimes).

h) Public service units that self-fund investment and regular expenses, public service units that self-fund regular expenses; agencies permitted by competent authorities to implement financial autonomy mechanisms such as public service units that self-fund investment and regular expenses or public service units that self-fund regular expenses: The unit shall decide the proportion of revenue to be set aside to create sources for implementing salary reform (including bonus funds) and to self-fund the financial resources for implementation.

4. The State Treasury supports additional salary adjustments (including bonus funds) for ministries, central agencies, and localities after balancing sources but still not meeting the required needs according to prescribed regulations.

Article 5. Timeframe for allocation and budgeting

1. Based on the approved revenue and expenditure budget, ministries and central agencies decide on the allocation and transfer of the state budget to each budget-using unit; People's Committees at all levels submit decisions on the state budget revenue plan for their respective areas, the state budget expenditure plan, and the allocation of their own state budget plans to ensure the timeframe for allocating and transferring the state budget revenue and expenditure plan for 2025 in accordance with the Law on State Budget, the Law on Public Investment, and related legal documents.

2. Provincial People's Committees are responsible for reporting the results of the allocation and transfer of the local state budget to the Ministry of Finance no later than five working days after the provincial People's Council decides on the state budget; report local government debts up to December 31, 2024, the borrowing and repayment plan for 2025 of the local state budget, and the revenue, expenditure, and balance of the Financial Reserve Fund to the Ministry of Finance before January 31, 2025.

3. Based on the approved 2025 state budget revenue and expenditure plan assigned by the Prime Minister and People's Committees, primary budget units of the State Treasury and local state budgets shall allocate and transfer the state budget revenue and expenditure plan to directly subordinate budget-using units in accordance with policies, systems, standards, and expenditure norms, send it to the same-level finance agency, and simultaneously send it to the State Treasury office where transactions take place to implement in accordance with Article 49 and Article 50 of the Law on State Budget, Article 31 of Decree No. 163/2016/ND-CP dated December 21, 2016, guiding certain provisions of the Law on State Budget, and Article 13 of Circular No. 342/2016/TT-BTC dated December 30, 2016, detailing and guiding the implementation of Decree No. 163/2016/ND-CP of the Government. In cases where primary budget units do not agree with the requirements of the finance agency, primary budget units shall report to the competent authority for examination and handling in accordance with Clause 4 of Article 13 of Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance.

4. The process of entering the budget into the State Budget and Treasury Information System (Tabmis) shall be carried out in accordance with the guidelines issued by the Ministry of Finance regarding the procedures for entering the budget into the Tabmis system.

Chapter II

ORGANIZATION OF STATE BUDGET MANAGEMENT AND IMPLEMENTATION

Article 6. Organization of State Budget Revenue Management

1. Implement in accordance with Article 55 of the Law on State Budget. At the same time, pay attention to the following matters:

a) Implement tax laws correctly.

b) Vigorously direct and strictly enforce the Law on Tax Administration, prevent tax loss, transfer pricing, tax evasion, and trade fraud; urge the recovery of overdue taxes and reduce outstanding tax arrears; urge state-owned enterprises to fully remit into the state budget the remaining post-tax profits after setting aside the required funds as stipulated; instruct state representatives to urge enterprises to promptly remit dividends and profits distributed to the state capital portion in joint-stock companies and limited liability companies with two or more shareholders into the state budget.

2. Tax and Customs authorities continue to streamline administrative procedures for tax, intensify the application of information technology in tax management; regularly monitor, inspect, and control tax declarations by organizations and individuals in accordance with tax laws, name and code of goods, tax rates, value, quantity, etc., to promptly identify incorrect, incomplete declarations, and tax fraud. Strengthen tax collection management, prevent tax loss, focusing on land and mineral revenues; revenues from projects beyond preferential periods, e-commerce activities, and business based on digital platforms.

3. Ministries, central agencies, and localities fully and timely implement the Law on Management and Use of State Assets and guiding documents. Accelerate the approval of restructuring and disposal plans for houses and land. Organize reviews, inspections, and urging the implementation of approved house and land restructuring and disposal plans; ensure the reorganization and disposal of vehicles, machinery, and equipment in accordance with asset usage standards. Strictly follow auction regulations when selling, transferring, leasing state assets, and granting and leasing land in accordance with laws on state asset management and use, and land laws. Increase inspection and audit of compliance with tender procurement regulations for state assets.

4. During the budget implementation process, if there is a situation where investors voluntarily advance compensation and land clearance funds according to the approved plan by the competent authority, but the budget has not yet allocated corresponding compensation and land clearance expenditures, People's Committees at all levels shall base their actions on Point c, Clause 3, Article 52 of the Law on State Budget to request the Standing Committee of the same-level People's Council to decide on adjusting the local state budget and report to the same-level People's Council at the nearest session as the basis for accounting for state budget revenue and expenditure in accordance with regulations.

Article 7. Budget Execution Management

Ministries, central agencies, localities, and budget-using units shall implement budget expenditures within the scope of the allocated budget estimates; financial agencies and State Treasury shall manage the budget within the scope of the estimates decided upon by the competent authority, strictly control expenditures for their intended purposes, in accordance with prescribed standards, norms, and regulations. In particular:

1. For ODA and concessional loan funds:

a) For funds allocated from the State Treasury:

Implement according to the provisions at point a, Clause 6, Article 3 of Decision No. 1500/QĐ-TTg dated November 30, 2024 of the Prime Minister.

b) For funds borrowed by the Government and lent back to provincial People's Committees:

Implement according to the provisions at point b, Clause 6, Article 3 of Decision No. 1500/QĐ-TTg dated November 30, 2024 of the Prime Minister.

2. For non-reimbursable foreign aid funds provided to Vietnam:

a) Based on the budget estimates assigned by the Prime Minister, ministries, central agencies, and localities shall detail the allocation according to the list and specific amounts for each program and project within the total amount assigned based on decisions to accept and aid documents signed or to be signed in 2025.

b) In organizing implementation where there is a need for additional expenditures (development investment capital, regular operating expenses) exceeding the estimate or new aid not yet included in the estimate arises: Implement according to the provisions at point c, Clause 6, Article 3 of Decision No. 1500/QĐ-TTg dated November 30, 2024 of the Prime Minister.

3. Direct relevant agencies and units to cooperate with financial agencies to proactively allocate capital from the beginning of the year for important projects and works according to established regulations, especially projects to repair embankments, water conservancy facilities, disaster prevention, disease control, climate change adaptation, flood aftermath recovery, and relocation from dangerous landslide areas as decided by the competent authority.

4. Regularly organize inspections, monitoring, and evaluation of project progress; review and identify difficulties and obstacles, take proactive measures within their authority or report to the competent authority to expedite project implementation and disbursement; reallocate plans within the total plan for 2025 from ineffective or slow-disbursed projects to those with good disbursement progress and effectiveness but insufficient funding.

5. Based on the decision to assign the 2025 State budget estimate of the Prime Minister, ministries and central agencies:

a) Implement the allocation and assignment of the estimate, detailing expenditures to be made in foreign currency according to the 2025 budget exchange rate, send to the Ministry of Finance for review according to regulations. Ministries and central agencies withdraw foreign currency expenditures according to the accounting exchange rate at the time of transaction, the State Treasury controls expenditures to ensure they are within the allocated domestic currency estimate for the unit.

In organizing implementation where the need for foreign currency expenditures exceeds the approved estimate, ministries and central agencies must obtain written approval from the Ministry of Finance before proceeding.

b) Review the necessary funding (based on legal grounds, calculation basis, nature of investment/regular funding, opinions of the Ministry of Public Security and related state management agencies) to implement the Project on Developing Citizen Data Applications, Digital Identity and Authentication for National Digital Transformation Phase 2022-2025, Vision 2030 in 2025 according to assigned functions and tasks, proactively arrange within the 2025 budget estimate for implementation; for tasks under Project 06 without sources (after rearrangement), ministries and central agencies propose the required funding shortfall to the Ministry of Planning and Investment, Ministry of Finance (within the range proposed during the compilation of the 2025 budget estimate) for consolidation and submission to the competent authority according to regulations.

6. For centrally-administered provinces and cities if there is a need for expenditures on wide-scale disaster prevention, mitigation, and response, severe epidemic control, national defense, security, and other urgent tasks outside the estimate, after rearranging the budget and using up the contingency reserve and still lacking funds, the provincial People's Committee may decide to use the provincial financial reserve fund according to the provisions at point b, Clause 2, Article 11 of the State Budget Law.

7. For land use revenue, lottery revenue, proceeds from state-owned enterprise privatization and divestment managed by localities, and other revenues tied to specific expenditure tasks, in managing these revenues, localities must base on the allocated estimates and actual collection progress; if projected revenue decreases compared to the estimate and cannot be offset by increases in other revenues, they must proactively review and cut or delay the progress of projects funded from these revenues.

8. Direct relevant agencies and units to cooperate with financial agencies to regularly inspect the implementation of regulations and policies in units and lower-level budgets; strictly manage State budget expenditures according to the allocated estimates, disburse funds within the plan, borrow within the assigned limit; only advance budget estimates according to legal provisions.

Thoroughly economize on regular expenditures, particularly on conference, seminar, ceremonial, overseas research, and survey expenditures; only issue policies increasing State budget expenditures when truly necessary and with guaranteed funding sources. Proactively arrange regular expenditures, prioritizing important tasks added in 2025, ensuring resources for social welfare policies and salary reform policies (including bonus funds), preventing arrears in civil servant salaries and expenditures for people and social security policies according to regulations.

If violations in payment and disbursement not in accordance with policies and regulations, especially concerning social welfare guarantees, poverty reduction, etc., are discovered at any level or budget-using unit, timely measures must be taken to ensure that policies and regulations are properly and effectively implemented.

9. The sources of the 5% reduction in regular spending for the State Budget of the Central Government and Local State Budgets specified in Resolution No. 119/NQ-CP dated August 7, 2024 of the Government that have not been fully utilized shall be transferred to 2025 and implemented according to the guidance of the competent authority.

10. For additional budgetary needs of the State Budget arising in 2025 to implement various systems, policies, programs, projects, tasks, etc.:

a) Ministries, central agencies, and localities shall proactively arrange within the allocated budget estimates to fulfill assigned tasks; in cases where additional funding requirements exceed the balancing capacity, these entities shall submit documents along with explanatory files (including proposed content, legal basis, calculation basis, funding requirements, etc.) to relevant agencies as prescribed for review and decision by the competent authority in accordance with current laws.

b) Localities shall proactively review and pay social welfare benefits to beneficiaries as stipulated. At year-end, based on the results of implementing each centrally-issued system and policy, localities shall compile all additional funding requirements and send them to the Ministry of Finance for review and decision by the competent authority (reports must be submitted to the Ministry of Finance before May 15, 2026, accompanied by confirmation from the local State Treasury). Among these, the need to determine State Budget support funds is as follows:

- For social welfare policies already specifically defined with support ratios from the Central State Budget to the Local State Budget in individual legal normative documents issued by the Government and Prime Minister: Compile the required State Budget funds, additional funding requirements compared to the allocation in the 2025 balanced expenditure budget, and identify the Central State Budget funds needed to supplement the Local State Budget for the additional funding portion according to the support ratio from the Central State Budget to the Local State Budget for each policy.

- For remaining social welfare policies: Compile the required State Budget funds, additional funding requirements compared to the allocation in the 2025 balanced expenditure budget, and identify the Central State Budget funds needed to supplement the Local State Budget for the additional funding portion according to the support ratio from the Central State Budget to the Local State Budget as stipulated in Clause 1, Article 2 of Decision No. 127/QĐ-TTg dated January 24, 2022 of the Prime Minister regarding the principles of targeted support from the Central State Budget to the Local State Budget for implementing centrally-issued social welfare policies during the period 2022-2025.

Localities shall proactively utilize supplementary targeted funds from the Central State Budget (if available) and balance the Local State Budget to implement centrally-issued salary and social welfare policies, ensuring correct distribution according to policy and timely payment to eligible recipients. At year-end, they shall complete final accounts in accordance with the provisions of the State Budget Law and related guiding documents.

Article 8. Implementation of disbursement and payment of funds

1. For budget-using units:

Based on the allocated budget estimate for the year, budget-using units shall withdraw the budget estimate for expenditure according to established regulations, within the prescribed standards and budget expenditure quotas set by authorized state agencies, and in accordance with the progress and volume of assigned tasks; ensuring the following principles:

a) Personal payment items (salaries, allowances, social assistance, etc.) shall ensure monthly payments to recipients receiving salaries and social assistance from the State Budget.

b) Timely and full payment of contributions (Social Insurance, Health Insurance, Unemployment Insurance, trade union fees) to the competent authorities as prescribed by law.

c) Items with seasonal or periodic nature such as basic construction investment expenditures, procurement, repairs, and other non-recurring expenditures: Payments shall be made according to the progress and volume of work for contracted items and according to established regulations for non-contracted items; expenditures for compensating victims under the law on the State's liability for compensation shall be made within the allocated budget estimate as approved by the competent authority.

2. In cases where the Local State Budget has previously received advance allocations of targeted supplementary investment capital from the Central State Budget which must be recovered in the 2025 budget estimate, based on the amount of advance capital to be recovered as per the Prime Minister’s Decision on allocating the 2025 State Budget for development investment and the People's Committee’s Decision on allocating the 2025 Local State Budget for development investment, the People's Committees at all levels shall instruct relevant agencies and units to proactively review each item of advance capital to be recovered and record the repayment of Central State Budget advance capital according to regulations.

3. In cases where the higher-level budget advances the supplementary targeted investment budget for the next year to the lower-level budget, when withdrawing the budget estimate and making expenditures from the advanced funds, the income and expenditure shall be recorded in the next year's budget according to regulations.

4. Regarding targeted supplementary funds from the Central State Budget to the Local State Budget:

a) In cases where targeted supplementary funds from the Central State Budget to the Local State Budget arise during the implementation of the budget estimate, the following procedures shall apply:

- The time for allocating and transferring the supplementary budget estimate shall be carried out in accordance with the provisions of Point b, Clause 2, Article 50 of the State Budget Law.

- Targeted supplementary funds from the Central State Budget to the Local State Budget arising during the implementation of the budget estimate: If assigned by the competent authority, the Ministry of Finance shall issue a notice to supplement the budget estimate for the Local State Budget. Based on the notice from the Ministry of Finance, the Department of Finance shall withdraw the budget estimate at the State Treasury where transactions are conducted.

b) In cases where the supplementary amount from the State budget for the local budget exceeds the planned expenditure and cannot be transferred to other sources or has exceeded the legal spending obligations, localities must promptly return the excess to the State budget in accordance with Point d, Clause 2, Article 9 of Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance, detailing and guiding the implementation of certain provisions of Decree No. 163/2016/NĐ-CP dated December 21, 2016, of the Government, detailing the implementation of certain provisions of the Law on State Budget. The deadline for returning the excess is within thirty days from when the locality determines that there is surplus funding or has completed its legal spending obligations, or according to specific timeframes set out in notifications from the Ministry of Finance. If the locality fails to return the excess within this period, the Ministry of Finance will instruct the National Treasury to deduct funds from the provincial budget to recover the amount in accordance with regulations.

5. Regarding the supplementary amount from the upper-level budget to the lower-level budget at the local level:

a) The level of withdrawal of supplementary balanced budget from the upper-level budget to the lower-level budget: Shall be implemented in accordance with Clause 2, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance;

b) The level of withdrawal of supplementary targeted budget from the upper-level budget to the lower-level budget (including supplementary targeted budget allocated during the year): Shall be implemented in accordance with Clause 3, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance;

c) Accounting for supplementary amounts from the upper-level budget to the lower-level budget at the local level shall be carried out as prescribed for supplementary amounts from the State budget to the local budget.

6. The review and verification of data on the withdrawal of supplementary balanced budget and supplementary targeted budget from the upper-level budget to the lower-level budget shall be conducted in accordance with Clause 4, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance.

Quarterly, the People's Committee of the province shall be responsible for compiling and reporting to the Ministry of Finance the situation regarding the implementation of supplementary targeted budget from the State budget for policy implementation as attached to this Circular.

7. Regarding the payment of debts of the State budget shall be carried out in accordance with Article 21 of Circular No. 342/2016/TT-BTC dated December 30, 2016, and Clause 3, Article 2 of Circular No. 81/2020/TT-BTC dated September 15, 2020, issued by the Ministry of Finance.

Article 9. Implementation of Adjustments to the Budgetary Estimates of Units Using the Budget

1. In cases where the primary budget unit is assigned additional estimates by the competent authority to implement newly arising tasks, the primary budget unit must complete the allocation and assignment of the additional estimates within ten working days from the date of receipt of the decision on the additional estimates, in accordance with Articles 49 and 50 of the Law on State Budget.

2. Adjustments to the estimates already assigned to budget-using units shall be carried out in accordance with Article 53 of the Law on State Budget.

3. In cases where adjustments to the estimates between Vietnamese agencies abroad are made, they shall be carried out in accordance with the financial management regulations for Vietnamese agencies abroad as stipulated by the Ministry of Finance.

4. The adjustment of estimates already assigned to budget-using units must be completed before November 15, 2025, and simultaneously submitted to the same-level finance agency for inspection and adjustment on the Tabmis system in accordance with regulations.

5. Adjustments to the investment development expenditure estimates shall be carried out in accordance with the Law on Public Investment and related guiding documents.

6. The handling of increases or decreases in revenue and expenditure compared to the estimates during the execution of the State budget shall be carried out in accordance with Article 59, while the handling of budget surpluses shall be carried out in accordance with Article 72 of the Law on State Budget.

Article 10. Implementation of transfer to the next year's budget

Ministries, central agencies, localities shall review and strictly manage expenditures transferred to the next year's budget in accordance with Clause 3, Article 64 of the State Budget Law, Article 43 of Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing certain provisions of the State Budget Law, Article 68 of the Public Investment Law, Article 48 of Decree No. 40/2020/NĐ-CP dated April 6, 2020 of the Government detailing certain provisions of the Public Investment Law, Article 28 of Decree No. 99/2021/NĐ-CP dated November 11, 2021 of the Government on management, settlement, and finalization of projects using public investment capital, resolutions of the National Assembly, and documents of the Government and the Prime Minister regarding the operation of the 2025 State Budget.

Article 11. Practice thrift, combat waste; prevent and combat corruption

In addition to thoroughly practicing thrift in regular expenditures as stipulated in Clause 8, Article 7 of this Circular, ministries, central agencies, and localities shall organize and direct the full implementation of the provisions of the Anti-Corruption Law, the Law on Thrift and Combating Waste, and detailed guiding documents. Timely and fully address any violations discovered through inspection, audit, and investigation work; clarify the responsibility of each organization and individual and implement accountability systems for heads of units using the state budget in managing and operating the budget when there is loss, waste, or improper use of the state budget.

Article 12. Publicize the State Budget

1. All levels of the budget shall publicize the State Budget in accordance with Circular No. 343/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance on guiding the publicizing of the State Budget at all levels of the budget.

The People's Committee of provinces shall publicize or delegate the Department of Finance to publicize the provincial State Development Plan and provincial budget on the provincial People's Committee's electronic information portal and the Department of Finance's electronic information portal under the section "Budget Transparency," ensuring compliance with the content, format, and timeframes for publicizing as prescribed. Regarding reporting procedures, the Department of Finance shall submit electronic reports on the Ministry of Finance's Budget Transparency Portal (http://ckns.mof.gov.vn) for the contents specified in Point c, Clause 3, Article 19 of Circular No. 343/2016/TT-BTC and the guidance provided by the Ministry of Finance in Document No. 3785/BTC-NSNN dated April 9, 2021.

2. Budgetary units and organizations supported by the State Budget shall publicize in accordance with Circular No. 61/2017/TT-BTC dated June 15, 2017 of the Ministry of Finance guiding the implementation of financial transparency regulations for budgetary units and organizations supported by the State Budget, and Circular No. 90/2018/TT-BTC dated September 28, 2018 of the Ministry of Finance amending and supplementing some articles of Circular No. 61/2017/TT-BTC dated June 15, 2017 of the Ministry of Finance.

3. Agencies and units entrusted with managing funds sourced from the State Budget and funds sourced from contributions by citizens shall publicize in accordance with Circular No. 19/2005/TT-BTC dated March 11, 2005 of the Ministry of Finance on financial transparency for funds sourced from the State Budget and funds sourced from contributions by citizens.

4. Agencies, units, and organizations entrusted with managing and using public assets shall publicize in accordance with Section 2, Chapter XIV of Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing certain provisions of the Public Asset Management and Usage Law; Point b, Clause 1, Article 2 of Decree No. 114/2024/NĐ-CP dated September 15, 2024 of the Government amending and supplementing certain articles of Decree No. 151/2017/NĐ-CP; Articles 9, 10, and 11 of Circular No. 144/2017/TT-BTC dated December 29, 2017 of the Ministry of Finance guiding certain contents of Decree No. 151/2017/NĐ-CP of the Government.

5. For direct state support to individuals and residents, the publicizing shall be carried out in accordance with Circular No. 54/2006/TT-BTC dated June 19, 2006 of the Ministry of Finance on guiding the transparency of direct state support to individuals and residents.

6. Promote the publication of cases of tax evasion, fraud, and failure to pay taxes on time as stipulated by the Tax Administration Law on major media outlets.

Chapter III

IMPLEMENTATION

Article 13. Implementation Provisions

1. This Circular takes effect from February 7, 2025, and applies to the 2025 fiscal year.

2. In case the legal normative documents cited for application in this Circular are amended, supplemented, or replaced by new documents, they shall be applied accordingly based on the new documents.

In case the names of agencies and units mentioned in this Circular change due to organizational restructuring pursuant to Resolution No. 18-NQ/TW, they shall be implemented according to their names after restructuring.

3. Ministries, central agencies, People's Committees of provinces and centrally-administered cities shall base themselves on the provisions of this Circular to direct subordinate agencies and units and lower-level local authorities to organize its implementation. Any previous regulations that conflict with the provisions of this Circular shall be implemented in accordance with the guidance provided in this Circular. During the process of implementation, if there are any difficulties, please promptly reflect them to the Ministry of Finance for coordinated resolution./.