Article 6 of Circular 95/2024/TT-BQP stipulates as follows:
Guaranteed funding
1. The budget for implementing the bonus regime prescribed in this Circular is guaranteed from the state budget regularly spent on national defense; it is accounted for as follows:
a) Funding for annual periodic bonus expenditure: Section 6200, Sub-section 6201, Section 00, Sector 00.
b) Funding for special bonus payment: Section 6200, Sub-section 6201, Section 00, Sector 00.
2. The preparation of estimates, implementation, accounting and finalization of the budget for bonus expenditures are carried out in accordance with current regulations of the State and the Ministry of National Defense.
Professional soldiers are one of the subjects of application according to Circular 95/2024/TT-BQP. Thus, the budget for implementing the bonus regime for professional soldiers is taken from the state budget regularly spent on national defense.
