Circular No. 95/2025/TT-BTC Amending and Supplementing Certain Articles of Circular No. 44/2022/TT-BTC dated July 21, 2022, of the Ministry of Finance on the management and use of regular budget funds to implement policies and preferential treatment for persons who have rendered meritorious service to the revolution, their dependents, and those directly participating in the resistance war under the management of the Ministry of Labor, Invalids, and Social Affairs.

CIRCULAR

AMENDING AND SUPPLEMENTING CERTAIN ARTICLES OF CIRCULAR NO. 44/2022/TT-BTC DATED JULY 21, 2022 OF THE MINISTER OF FINANCE ON MANAGEMENT AND USE OF REGULAR EXPENSE FUNDS TO IMPLEMENT POLICIES AND BENEFITS FOR VETERANS AND THEIR DEPENDENTS MANAGED BY THE LABOR, INVALIDS, AND SOCIAL AFFAIRS SECTOR

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

On the basis of Ordinance on Preferential Treatment for Veterans dated December 9, 2020;

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

Decree No. Decision 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;

Decree No. Decision No. 75/2021/NĐ-CP dated July 24, 2021 of the Government on the level of allowances, subsidies, and preferential policies for veterans; Decree No. 55/2023/NĐ-CP dated July 21, 2023 of the Government amending and supplementing certain provisions of Decree No. Decision No. 75/2021/NĐ-CP dated July 24, 2021 of the Government on the level of allowances, subsidies, and preferential policies for veterans; Decree No. 77/2024/NĐ-CP dated July 1, 2024 of the Government amending and supplementing certain provisions of Decree No. 75/2021/NĐ-CP dated July 24, 2021 of the Government on the level of allowances, subsidies, and preferential policies for veterans which has been amended and supplemented certain provisions according to Decree No. 55/2023/NĐ-CP dated July 21, 2023 of the Government;

Decree No. Decision No. 131/2021/NĐ-CP dated December 30, 2021 of the Government detailing and implementing measures for the Ordinance on Preferential Treatment for Veterans;

Decree No. Decision No. 128/2025/NĐ-CP dated June 11, 2025 of the Government on decentralization and delegation in state management in the internal affairs sector;

1. Scope of Regulation:

The Minister of Finance promulgates this Circular amending and supplementing certain Articles of Circular No. 44/2022/TT-BTC dated July 21, 2022 of the Minister of Finance on management and use of regular expense funds to implement policies and benefits for veterans, dependents of veterans, and persons directly participating in the resistance war managed by the Labor, Invalids, and Social Affairs sector.

Article 1. Amending and supplementing certain Articles of Circular No. 44/2022/TT-BTC dated July 21, 2022 of the Minister of Finance on management and use of regular expense funds to implement policies and benefits for veterans, dependents of veterans, and persons directly participating in the resistance war managed by the Labor, Invalids, and Social Affairs sector.

1. Amending and supplementing Clause 1 of Article 1 as follows:

"1. This Circular stipulates the management and use of regular expense funds to implement policies and benefits for veterans, dependents of veterans, and persons directly participating in the resistance war, participating in wars to defend the country, performing international duties in Cambodia, assisting Laos, and those sent as experts to assist Laos and Cambodia (hereinafter referred to collectively as persons directly participating in the resistance war), managed by the internal affairs sector from the central budget.".

2. Amending and supplementing Article 3 as follows:

“Article 3. Management and Utilization of Funds

The funds for implementing preferential policies and benefits for persons who have contributed to the revolution, their relatives, and those who directly participated in the resistance war, as well as management costs for implementing the Preferential Treatment Ordinance for Persons Who Have Contributed to the Revolution shall be guaranteed from the central budget and implemented as follows:

1. The funds for implementation on the territory of provinces and centrally-administered cities shall be supplemented with targeted objectives from the central budget to the local budget and assigned to the People's Committee of the province to implement according to Clause 2, Article 4 of Decree No. 128/2025/NĐ-CP. The funds for tasks undertaken by the Ministry of Home Affairs shall be allocated within the state budget expenditure plan of the Ministry of Home Affairs.

2. Agencies authorized by competent authorities to manage and utilize funds for implementing preferential policies and benefits for persons who have contributed to the revolution, their relatives, and those who directly participated in the resistance war under the management of the home affairs sector and care facilities, rehabilitation centers, and reception centers for persons who have contributed to the revolution shall open budget accounts at the State Treasury and withdraw budgets according to regulations.

3. The management, utilization, accounting, and settlement of funds for implementation shall comply with laws on state budget, accounting laws, specific provisions in this Circular, and regulations of the Minister of Home Affairs, Provincial People's Councils, and Provincial People's Committees on the delegation of management and utilization of funds for implementing preferential treatment policies for persons who have contributed to the revolution within their jurisdiction."

3. Amending and supplementing some Clauses of Article 7 as follows:

a) Amending and supplementing Clause 1 of Article 7 as follows:

"1. Administrative expenses for implementing business activities related to managing beneficiaries, files, financial management, accounting, and organizing payments.

The administrative expense ratio is 1.7% of the total funds for implementing preferential policies for persons who have contributed to the revolution (excluding support funds for care and rehabilitation facilities for persons who have contributed to the revolution and costs for烈士牺牲抚恤和烈士陵园工作), which are arranged within the annual budget for implementing preferential policies for persons who have contributed to the revolution of provinces and centrally-administered cities. The Minister of Home Affairs proposes the allocation ratio of administrative expenses together with the proposal for allocating funds for implementing preferential policies and benefits for persons who have contributed to the revolution, to be sent to the Ministry of Finance, ensuring that administrative expenses are appropriate to the characteristics of each locality and within the budget scope assigned for management across the entire sector. The Provincial People's Council stipulates the administrative expense ratio based on the conditions of the locality and the actual number of persons who have contributed to the revolution in each locality, ensuring it is within the budget scope assigned for management in the locality."

b) Amend and supplement some points of Clause 2, Article 7 as follows:

- Amend Point d as follows:

“d) Costs for transferring money to beneficiaries, service agencies for payment, costs for issuing ATM cards for beneficiaries requiring bank transfers, and maintenance fees for beneficiaries' bank accounts, cash withdrawal fees at counters, and ATM withdrawal fees; transportation costs for cash; costs for renting payment locations, security personnel, and drinking water for beneficiaries at payment points: The cost level is determined according to invoices, vouchers, and contracts (in cases where services are rented) and within the assigned budget scope;"

- Amend Point e as follows:

“e) Payment of remuneration to individuals directly responsible for disbursing allowances to beneficiaries (for cases where the authorized agency is tasked with making payments): The level of remuneration for individuals directly responsible for disbursing allowances is determined by the Provincial People's Council based on the conditions of the locality and the actual number of persons who have contributed to the revolution in each locality;"

- Amend the first bullet point of Point g as follows:

"- The level of costs for paying service organizations for disbursement is determined as a percentage (%) of the total amount disbursed as allowances and subsidies to beneficiaries, as specified by the Provincial People's Council based on the conditions of the locality and the actual number of persons who have contributed to the revolution in each locality;"

- Amend Point h as follows:

“h) Examination, verification, and adjustment of files of persons who have contributed: A support fee of 60,000 VND per file.”

4. Amend and supplement some clauses of Article 9 as follows:

a) Amend and supplement the name of Article 9 as follows:

“Article 9. Establishment, Allocation, Assignment, and Supplement of Budget Estimates”.

b) Amend and supplement Clause 2 of Article 9 as follows:

“2. The establishment, allocation, assignment, and supplementation of annual budget estimates shall be carried out in accordance with laws on the state budget. In addition, this Circular specifically guides the procedures and timeframes for establishing budget estimates as follows:

a) Before July 10th each year, the People's Committee of the province shall aggregate and establish the budget estimate for implementing preferential policies and benefits for persons who have contributed to the revolution in the local budget for the following year, to be submitted to the Ministry of Finance, and concurrently submitted to the Ministry of Home Affairs (including the regular expenditure budget for implementing preferential policies for persons who have contributed to the revolution, including the direct payment budget for beneficiaries and management costs); the Ministry of Home Affairs shall establish the budget estimate for implementing preferential policies and benefits for persons who have contributed to the revolution (for parts executed by the Ministry of Home Affairs), to be aggregated in the budget revenue and expenditure plan and the budget allocation plan for the following year of the Ministry of Home Affairs, to be submitted to the Ministry of Finance;

b) Before August 1st each year, the Ministry of Home Affairs shall aggregate the budget estimate for implementing preferential policies and benefits for persons who have contributed to the revolution for the following year of the localities and the Ministry of Home Affairs, propose a plan for allocating central government budget funds (direct payment budget for beneficiaries; work expenses and management costs) for centrally-administered cities and the Ministry of Home Affairs, to be submitted to the Ministry of Finance;

c) The Ministry of Finance shall aggregate and establish the budget estimate for national budget revenue and expenditure, the central government budget allocation plan for the following year, including the plan for allocating funds for implementing preferential policies for persons who have contributed to the revolution for centrally-administered cities, to report to the competent authority as prescribed.”

d) After being assigned the budget estimate by the Prime Minister and the People's Committee Chairman of the province, primary budget units at the local level shall allocate and assign the budget estimate for implementing preferential policies for persons who have rendered meritorious services to the revolution to budget-using units under their management (agencies and units entrusted with managing and using funds for persons who have rendered meritorious services to the revolution, care facilities, convalescent homes, reception centers for persons who have rendered meritorious services to the revolution), as follows:

- Expenditure on preferential allowances according to the Ordinance on Persons Who Have Rendered Meritorious Services to the Revolution and the Ordinance on Mothers of Martyrs and Heroic Mothers including: Allowance and regular subsidies, one-time allowances; Provision of assistive devices, orthopedic equipment, rehabilitation equipment; Treatment and convalescence; Work expenses (including details: cemetery work for martyrs; support for care facilities and convalescent homes; management costs).

- One-time allowances according to the Ordinance on Mothers of Martyrs and Heroic Mothers and Government Decrees and Prime Minister's Decisions for volunteers and those who participated in the resistance war.

5. Amend and supplement Clause 1 of Article 17 as follows:

"The Ministry of Home Affairs shall guide localities on the professional content for preparing the budget estimate for implementing preferential policies and systems for persons who have rendered meritorious services to the revolution at the local level and report annually on the implementation of preferential policies for persons who have rendered meritorious services to the revolution.

The provincial People's Committees shall be responsible for managing and using the funds for implementing preferential policies and systems for persons who have rendered meritorious services to the revolution, organizing the payment of allowances and preferential benefits for persons who have rendered meritorious services to the revolution in accordance with the law, ensuring the correct recipients, full coverage, timely payment, and compliance with legal regulations."

Article 2. Supplement, replace, and abolish certain terms, phrases, points, clauses, and articles of Circular No. 44/2022/TT-BTC dated July 21, 2022, on the management and use of recurrent expenditure funds for implementing preferential policies and systems for persons who have rendered meritorious services to the revolution, relatives of such persons, and those who directly participated in the resistance war managed by the Labor, Invalids, and Social Affairs sector

1. Replace the phrase "Labor, Invalids, and Social Affairs" with "Home Affairs" in Circular No. 44/2022/TT-BTC, except for the phrase "Ministry of Labor, Invalids, and Social Affairs" stipulated in Clause 4, Article 7 of Circular No. 44/2022/TT-BTC; replace the phrase "labor, invalids, and social affairs agency" with "home affairs agency or agency entrusted with managing and using funds for persons who have rendered meritorious services to the revolution" in Clause 3, Article 8 of Circular No. 44/2022/TT-BTC.

2. Abolish the phrase "(Department of Labor, Invalids, and Social Affairs or District Office of Labor, Invalids, and Social Affairs depending on the administrative level of each locality)" in Clause 2, Article 8 of Circular No. 44/2022/TT-BTC. 3. Abolish Articles 10, 11, 12, 13, and 14 of Circular No. 44/2022/TT-BTC.

Article 3. Effective date and transitional provisions

1. This Circular shall take effect from October 20, 2025, except as provided in Clause 2 of this Article.

2. The recurrent expenditure budget estimates for the year 2025 already assigned by the competent authority to the Ministry of Home Affairs shall continue to be managed, used, and settled by the Department of Home Affairs according to Articles 10, 11, 12, 13, and 14 of Circular No. 44/2022/TT-BTC.

3. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the amended, supplemented, or replacing documents shall apply.

- Central Party Secretariat;

4. During the implementation process, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance for research and resolution.