The Government issued Decree No. 347/2025/ND-CP regulating administrative procedures under the State Treasury sector. The Decree takes effect from January 1, 2026, replacing Decree No. 11/2020/ND-CP, marking an important adjustment in the organization of state budget transactions, in accordance with the 2025 State Budget Law, the Law on Organization of the Government and the requirement to promote administrative reform and national digital transformation.
One of the highlights of the decree is the strong streamlining of administrative procedures. Accordingly, the total number of procedures regulated is reduced to 7 procedures, 4 procedures reduced compared to Decree 11. In which, one procedure was abolished because it is no longer appropriate, which is the procedure for controlling state budget expenditure commitments; three procedures related to the payment of public investment capital were transferred to be implemented according to Decree No. 254/2025/ND-CP.
The remaining procedures include: Paying money into the state budget; reimbursing state budget revenue; paying regular expenditures, national target program expenditures, expenditures from career sources, national reserve expenditures and other expenditures; accounting for ODA loans, concessional loans, non-refundable aid; registering and changing account information, seal forms, signature forms; account clearance; comparing and confirming account balances at the State Treasury.
Procedure simplification comes with simplifying dossier components and shortening processing time. For payment procedures for regular expenses, the number of dossier components has been reduced by 21/25 types, equivalent to 84%. The settlement time has been shortened from 2 working days to 1 working day from the time the State Treasury receives sufficient valid dossiers.
Another important content of Decree 347 is to expand the implementation of administrative procedures in the electronic environment. In addition to online transactions, the decree allows implementation through public postal services, leasing services from organizations, individuals or authorization according to legal regulations, in order to maximize convenience for transaction units.
The Decree also clearly stipulates the responsibilities of budget-using units. The State Treasury makes payments based on the unit's request when the expenditure already included in the estimate is assigned by a competent authority; the unit is fully responsible for the legality, validity and accuracy of the dossier. This approach contributes to increasing the proactiveness and self-responsibility of budget-using units, while reducing the pressure of handling dossiers for the State Treasury.
A noteworthy new point is the application of level 2 electronic identification accounts to replace ID cards in the process of performing administrative procedures, in accordance with the provisions of the 2023 ID Law and Project 06 of the Government. The Decree also thoroughly grasps the principle of data reuse, accordingly, people and units do not have to re-provide information already in the state agency's data system.
In particular, Decree 347 stipulates the abolition of the form of depositing and returning cash at the State Treasury, except in cases where the law has other regulations, thereby promoting non-cash payments and minimizing risks in budget fund management.
The promulgation of Decree 347 is assessed to have a comprehensive impact on the operation of the State Treasury system and related entities. For the State Treasury agency, reducing procedures, standardizing processes and applying digital technology helps improve management efficiency, reduce the volume of administrative work, increase transparency and accountability, and at the same time limit the risk of negative developments.
The State Treasury said that the implementation of Decree 347 may help cut about 45% of administrative procedure compliance costs compared to 2024. This is not only a step forward in management techniques but also an important driving force to improve the investment and business environment, improve the efficiency of state budget use and strengthen the trust of people and businesses in the operation of financial agencies - the treasury.
