The Ministry of Finance has just sent a document to the People's Committees of provinces and cities on giving gifts on the occasion of welcoming the 14th National Party Congress and the Binh Ngo Lunar New Year 2026, which specifically guides funding sources, accounting and finalization according to regulations.
According to the Ministry of Finance, the gift-giving is implemented based on Resolution No. 418/NQ-CP dated December 28, 2025 of the Government on giving gifts from the Party and State on the occasion of welcoming the 14th National Party Congress and the Binh Ngo Lunar New Year 2026 to people with meritorious services to the revolution, social protection beneficiaries, social pensioners and vulnerable groups.
Implementing Decision No. 2814/QD-TTg dated December 28, 2025 of the Prime Minister, the Ministry of Finance has fully transferred funds to localities to implement gift-giving according to regulations.
In case in the process of organizing implementation, localities lack resources, the People's Committees of provinces and cities proactively use local budgets or other legal financial sources to ensure full and timely gifts for beneficiaries. At the same time, localities are responsible for summarizing and reporting to the Ministry of Finance to submit to competent authorities for consideration and supplementation of funds.
Regarding accounting and finalization of expenses, the Ministry of Finance clearly stated: Gift expenses are accounted for in source code 26 - people's gift expenses.
For people with meritorious services to the revolution, accounting shall be carried out according to Clause 371 - Policies and activities serving people with meritorious services to the revolution. For social pensioners and social protection beneficiaries, accounting shall be carried out according to Clause 398 - Policies and activities serving social protection beneficiaries and other beneficiaries, sub-item 7499 - Other expenses, as prescribed in Circular No. 324/2016/TT-BTC of the Ministry of Finance.
The finalization of gift-giving expenses is summarized in the local state budget finalization report for 2025, sent to the Ministry of Finance in accordance with the provisions of the State Budget Law.
The Ministry of Finance also requests localities to implement the reporting regime according to the prescribed form. In the process of implementation, if difficulties and financial problems arise, localities should promptly reflect them to the Ministry of Finance (Department of State Budget), and at the same time send them to the Ministry of Public Security, the Ministry of Home Affairs and the Ministry of Health for guidance and handling.
