The Ministry of Finance issued Circular No. 133/2025/TT-BTС (Circular 133) regulating the organization of state budget estimates for 2026.
Article 1 of the Circular stipulates the decentralization of revenue sources and state budget expenditure tasks as follows:
Extending the period of stabilizing the state budget for the period 2022-2025 to 2026.
The decentralization of revenue sources and expenditure tasks between the central budget and local budget in 2026 will continue to be implemented as in 2025 according to the provisions of the State Budget Law No. 83/2015/QH13 and guiding documents for the implementation of this Law.
Specifically for land use fees and land rent, it is implemented by dividing between the central budget and the local budget according to the provisions of the State Budget Law No. 89/2025/QH15.
Continue to decentralize central budget revenue to enjoy 100% for:
Revenue from e-commerce business activities, business based on digital platforms, cross-border services and other services provided by foreign suppliers to register taxes, declare taxes, and pay taxes directly at the Electronic Information Portal of the Tax Department.
Collecting fees for issuing radio frequency usage rights.
Corporate income tax supplemented according to regulations against erosion of the global tax base.
Implement the division of revenue sources for water resource exploitation rights according to the provisions of Resolution No. 64/2018/QH14 dated June 15, 2018 of the National Assembly.
Divide environmental protection tax for gasoline and oil products between the central budget and the local budget according to the provisions of Clause 5, Article 3 of Resolution No. 70/2022/QH15 dated November 11, 2022 of the National Assembly.
Collection and handling of administrative violations of road traffic order and safety to pay 100% to the central budget.
Allocate state budget expenditure estimates to the Ministry of Public Security corresponding to 85% of the revenue actually paid to the state budget in 2024 and supplement targetedly from the central budget to the local budget corresponding to 15% of the actual arising amount in each locality in 2024 to spend on ensuring traffic order and safety in localities.
Road use fees collected through cars are divided and collected according to point b, clause 4, Article 3 of Decision No. 2638/QD-TTg dated December 3, 2025 of the Prime Minister on assigning the state budget estimate for 2026.
Collecting land use fees according to the provisions of the law on land, the local budget is entitled to according to decentralization, collected from equitization, state capital divestment at state-owned enterprises managed by localities are used to spend on investment programs, tasks, projects, and other public investment objects according to the provisions of the Law on Public Investment under the investment objects of the local budget.
Expand the scope of using accumulated funds for salary reform of the central budget to adjust pensions, social insurance allowances, monthly allowances, preferential allowances for people with meritorious services and streamline staff; use salary reform funds of the local budget to implement social security policies promulgated by the Central Government and streamline staff.
Summarize a part of the revenue transferred from salary reform of the local budget until the end of 2025, which is still outstanding, to allocate the local budget expenditure estimate for 2026 to implement the base salary of 2.34 million VND/month.
The decentralization of revenue sources and expenditure tasks between the provincial budget and the commune budget, the percentage (%) of revenue distribution between the provincial budget and the commune budget shall be implemented according to the resolution of the Provincial People's Council deciding on the 2026 budget year in accordance with the decentralization of authority and the deployment of local government at 2 levels in the locality, ensuring resource allocation associated with assigned tasks.
Based on the balance capacity of the local budget, revenue sources, and decentralized expenditure tasks, the provincial-level People's Committee submits to the People's Council of the same level for decision on supplementing balance, targeted supplements from the provincial budget to the commune budget and supplementing funds to implement salary reform.
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