Amending regulations on funding for implementing preferential regimes for meritorious people

(Chinhphu.vn) - The Ministry of Finance has revised regulations on management and use of regular expenditure funds to implement policies and preferential regimes for people with revolutionary contributions, relatives of people with revolutionary contributions, and people who directly participated in the resistance war.

Amending regulations on funding for implementing preferential regimes for meritorious people

The Ministry of Finance has issued Circular No. 95/2025/TT-BTC amending and supplementing a number of Articles of Circular No. 44/2022/TT-BTC dated July 21, 2022 of the Minister of Finance regulating the management and use of regular expenditure funds to implement policies and preferential regimes for people with meritorious services to the revolution, relatives of people with meritorious services to the revolution and people directly participating in the resistance war managed by the Department of Labor - Invalids and Social Affairs.

According to Circular No. 95/2025/TT-BTC, this Circular regulates the management and use of regular funds to implement policies and preferential regimes for people with meritorious services to the revolution, relatives of people with meritorious services to the revolution and people who directly participated in the resistance war, participated in the war to defend the Fatherland, performed international missions in Cambodia, helped Laos, people sent as experts to help Laos and Cambodia (people who directly participated in the resistance war) managed by the internal affairs sector from the central budget.

Management and use of funds

According to Circular No. 95/2025/TT-BTC, the budget for implementing policies and preferential regimes for people with meritorious services to the revolution, relatives of people with meritorious services to the revolution, people who directly participated in the resistance war and the management costs for implementing the Ordinance on Preferential Treatment for People with Meritorious Services to the Revolution are guaranteed by the central budget and implemented as follows:

The budget for implementation in the provinces and centrally run cities is supplemented by the central budget with a target for the local budget and assigned to the Provincial People's Committee to implement according to the provisions in Clause 2, Article 4 of Decree No. 128/2025/ND-CP. The budget for implementing the tasks undertaken by the Ministry of Home Affairs is arranged in the state budget expenditure estimate of the Ministry of Home Affairs.

The agency assigned by the competent authority to manage and use funds to implement policies and preferential regimes for people with meritorious services to the revolution, relatives of people with meritorious services to the revolution and people who directly participated in the resistance war managed by the internal affairs sector and facilities for nurturing, nursing and receiving people with meritorious services to the revolution shall open a budget account at the State Treasury and withdraw the budget according to regulations.

The management, use, accounting and settlement of funds shall comply with the provisions of the law on state budget, the law on accounting, specific provisions in this Circular and the provisions of the Minister of Home Affairs, the Provincial People's Council, the Provincial People's Committee on decentralization of management and use of funds to implement preferential regimes for people with revolutionary contributions within the scope of management.

Management costs

In addition, Clause 1, Article 7 of Circular No. 44/2022/TT-BTC is amended and supplemented as follows:

Management costs to perform professional activities on managing objects, records, financial management, accounting and organizing payment implementation.

The management cost is equal to 1.7% of the total budget for implementing preferential policies for people with meritorious services to the revolution (excluding the budget for supporting facilities for nurturing and caring for people with meritorious services to the revolution and the cost of working on martyrs' graves and martyrs' cemeteries), arranged in the annual budget estimate for implementing preferential policies for people with meritorious services to the revolution of provinces and centrally-run cities. The Minister of Home Affairs proposes the allocation of the management cost ratio along with the proposed plan for allocating the budget for implementing policies and preferential regimes for people with meritorious services to the revolution to the Ministry of Finance, ensuring that the management cost is suitable to the characteristics of each locality and within the budget allocated for the management of the whole sector. The provincial People's Council stipulates the management cost ratio depending on the local conditions and the actual number of people with meritorious services to the revolution of each locality, ensuring that it is within the budget allocated for the management of the locality.

Amend Point d, Clause 2, Article 7 of Circular No. 44/2022/TT-BTC as follows: Cost of transferring money to policy beneficiaries, to payment service agencies, cost of making ATM cards for beneficiaries requesting payment via banks and cost of maintaining beneficiaries' bank accounts, cash withdrawal fees at counters, cash withdrawal fees via ATMs; cash transportation costs; cost of renting payment locations, security forces, drinking water for beneficiaries at payment points: Expense levels according to invoices, documents, contracts (in case of service rental) and within the assigned budget.

Point e, Clause 2, Article 7 of Circular No. 44/2022/TT-BTC is also amended as follows: Payment of remuneration to the person directly paying allowances to beneficiaries (in cases where the agency is assigned by the competent authority to make the payment): The level of remuneration to the person directly paying allowances is prescribed by the Provincial People's Council depending on local conditions and the actual number of people with meritorious services to the revolution in each locality.

Establish, allocate, assign, and supplement budgets

According to Circular No. 95/2025/TT-BTC, the preparation, allocation, assignment, and supplementation of annual budget estimates are carried out in accordance with the provisions of the law on state budget. In addition, this Circular provides specific guidance on the process and time sequence for preparing budget estimates as follows:

Before July 10 every year, the People's Committee at the provincial level shall synthesize and prepare a budget estimate for implementing preferential policies and regimes for people with meritorious services to the revolution in the locality in the next year's local budget estimate and send it to the Ministry of Finance, and at the same time send it to the Ministry of Home Affairs (the regular expenditure estimate for implementing preferential policies for people with meritorious services to the revolution, including the budget estimate for direct payments to beneficiaries and management costs); the Ministry of Home Affairs shall prepare a budget estimate for implementing preferential policies and regimes for people with meritorious services to the revolution (for the expenditure portion implemented by the Ministry of Home Affairs), synthesize it in the revenue and expenditure budget estimate, and the budget allocation plan for the next year of the Ministry of Home Affairs and send it to the Ministry of Finance.

Before August 1 of each year, the Ministry of Home Affairs shall synthesize the budget estimates for implementing policies and preferential regimes for people with revolutionary contributions for the following year of localities and of the Ministry of Home Affairs, and propose a plan for allocating central budget funds (funds for direct payments to beneficiaries; work expenses and management costs) to provinces and centrally run cities and of the Ministry of Home Affairs to the Ministry of Finance.

The Ministry of Finance synthesizes and prepares the state budget revenue and expenditure estimates, the central budget allocation plan for the following year, including the plan to allocate funds to implement preferential policies for people with revolutionary contributions to provinces and centrally run cities, and reports to competent authorities as prescribed.

After being assigned the budget estimates by the Prime Minister and the Chairman of the Provincial People's Committee, the local level I budget units shall allocate and assign the budget estimates to implement preferential policies for people with meritorious services to the budget-using units under their management (agencies and units assigned to manage and use funds for people with meritorious services to the revolution, facilities for nurturing, nursing, and receiving people with meritorious services to the revolution), details as follows:

- Preferential allowances according to the Ordinance on people with revolutionary contributions and the Ordinance on Vietnamese Heroic Mothers include: Regular allowances, subsidies and one-time subsidies; Assistance equipment, orthopedic devices, rehabilitation equipment and devices; treatment and nursing; Work expenses (including details: work on martyrs' graves and cemeteries; support for nursing and nursing facilities; management costs).

- One-time allowance according to the Ordinance on Vietnamese Heroic Mothers and Government Decrees, Prime Minister's Decisions for youth volunteers and resistance war participants./.

Source: https://baochinhphu.vn/sua-doi-quy-dinh-ve-kinh-phi-thuc-hien-che-do-uu-dai-nguoi-co-cong-102251024172437852.htm