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MINISTRY
OF FINANCE OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
133/2026/TT-BTC
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Hanoi,
September 07, 2026
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CIRCULAR
MANAGEMENT AND USE OF PROFESSIONAL FUNDING FROM STATE
BUDGET FOR MANAGEMENT OF PERSONS ILLICITLY USING NARCOTIC SUBSTANCES,
IMPLEMENTATION OF COMPULSORY REHABILITATION, FAMILY-BASED AND COMMUNITY-BASED VOLUNTARY
REHABILITATION, VOLUNTARY REHABILITATION AT REHABILITATION FACILITIES AND
REFORMATORIES, AND POST-REHABILITATION MANAGEMENT
Pursuant to the Law on Handling
of Administrative Violations No. 15/2012/QH13, amended by Law No. 67/2020/QH14
and Law No. 88/2025/QH15;
Pursuant to the Law on Execution
of Criminal Judgments No. 120/2025/QH15;
Pursuant to the Law on State
Budget No. 89/2025/QH15;
Pursuant to Decree No.
163/2026/ND-CP dated May 15, 2026 of the Government elaborating and providing
guidelines for implementation of the Law on Prevention and Control of Narcotic
Substances;
Pursuant to Decree No.
73/2026/ND-CP dated March 10, 2026 of the Government elaborating and providing
guidelines for implementation of the Law on State Budget;
Pursuant to Decree No.
29/2025/ND-CP dated February 24, 2025 of the Government on the functions,
tasks, powers and organizational structure of the Ministry of Finance, amended
by Decree No. 166/2025/ND-CP dated June 30, 2025 of the Government;
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The Minister of Finance hereby
issues the Circular on the management and use of professional funding from
state budget for management of persons illicitly using narcotic substances,
implementation of narcotic substance rehabilitation, family-based and
community-based voluntary rehabilitation, voluntary rehabilitation at
rehabilitation facilities and reformatories, and post-rehabilitation
management.
Chapter I
GENERAL PROVISIONS
Article 1.
Scope
1. This Circular provides for the
management and use of professional funding from state budget for management of
persons illicitly using narcotic substances, implementation of compulsory
rehabilitation, family-based and community-based voluntary rehabilitation, voluntary
rehabilitation at rehabilitation facilities and reformatories, and
post-rehabilitation management.
2. This Circular does not apply to:
a) Subsidies for specific purposes
or recipients from domestic and foreign organizations and individuals, or subsidies
for which the donors or their competent representatives and the Ministry of
Finance have reached an agreement.
b) Funding for
investment in, renovation and upgrade of facilities, and procurement of
equipment for voluntary rehabilitation application reception points under
commune-level police authorities; funding for investment in, renovation and
upgrade of facilities, and procurement of equipment for public service
providers of family-based and community-based rehabilitation services as
prescribed in Clauses 2 and 3 Article 130 of Decree No. 163/2026/ND-CP dated
May 15, 2026 of the Government elaborating and providing guidelines for implementation
of the Law on Prevention and Control of Narcotic Substances (hereinafter
referred to as “Decree No. 163/2026/ND-CP”).
Funding for
construction of facilities, procurement of equipment and vehicles, and
organization of operations of public rehabilitation facilities and
reformatories as prescribed in Point a Clause 1 Article 132 of Decree No.
163/2026/ND-CP.
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c) Policies on
tuition exemption, reduction and support, and subsidies for study costs for
persons under post-rehabilitation management at their places of residence from
12 years of age to under 18 years of age who continue general education at
educational institutions within the national education system shall comply with
Clauses 1 and 4 of Article 137 of Decree No. 163/2026/ND-CP.
d) Policies on
loan for supporting job creation shall comply with Clauses 3 and 4 of Article
137 of Decree No. 163/2026/ND-CP and Decree No. 338/2025/ND-CP dated December
25, 2025 of the Government elaborating the Law on Employment regarding job
creation support policies (hereinafter referred to as “Decree No. 338/2025/ND-CP”).
Article 2.
Regulated entities
1. Persons
illicitly using narcotic substances (hereinafter referred to as “illicit drug
users”) as prescribed in Article 55 of Decree No. 163/2026/ND-CP during the
management period.
2. Drug addicts during preparation
of documents requesting compulsory rehabilitation and drug addicts subject to
compulsory rehabilitation.
3. Persons undergoing family-based
and community-based voluntary rehabilitation, voluntary rehabilitation at
private rehabilitation facilities, public rehabilitation facilities and
reformatories.
4. Persons under
post-rehabilitation management at their places of residence.
5. Agencies, organizations and
individuals involved in the management and use of professional funding from
state budget for management of illicit drug users, implementation of compulsory
rehabilitation, family-based and community-based voluntary rehabilitation, voluntary
rehabilitation at rehabilitation facilities and reformatories, and
post-rehabilitation management.
Article 3.
Funding sources
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2.
Funding for implementation of benefits and policies for persons undergoing family-based
and community-based voluntary rehabilitation or voluntary rehabilitation at
private rehabilitation facilities shall be covered by local government budgets
according to the delegation prescribed by the Law on State Budget (in addition
to other lawful funding sources) as prescribed in Clause 3 Article 131 of
Decree No. 163/2026/ND-CP and shall comply with Clause 2 Article 11 of this
Circular.
3. For funding to implement
expenditure policies, standards and norms within the framework prescribed by
the Government or the Ministry of Finance, provincial People’s Councils shall
decide the specific levels or assign provincial People’s Committees to decide
the specific levels in accordance with laws on state budget and based on the
balancing capacity of local government budgets. For expenditures that fall
within local government budget expenditure tasks but have not yet been
prescribed by competent central authorities, provincial People’s Councils shall
make a decision in accordance with laws on state budget.
For administrative divisions
receiving balancing transfers from the central government budget, issuance of
support levels higher than the minimum levels prescribed in this Circular must
remain within the assigned recurrent expenditure estimates and must not
increase the shortfall-covering funding from the central government budget.
Chapter
II
DETAILS AND AMOUNTS
OF EXPENDITURE FOR MANAGEMENT OF ILLICIT DRUG USERS
Article 4.
Expenditure for implementation of measures for management of illicit drug users
1. Expenditure on organization of narcotic
substance testing as prescribed in Article 56 of Decree No. 163/2026/ND-CP or surprised
testing under thematic plans:
a) Expenditure for
drug testing tools: expenditure content and amounts shall comply with Point a
Clause 3 of Article 9 of this Circular.
b) Expenditure for
transporting persons subject to narcotic substance testing to the testing
location: expenditure content and amounts shall comply with Clause 3 Article 5
of this Circular.
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2. Expenditure for diagnosis of addiction for the cases
prescribed in Points c and dd of Clause 1 of Article 31 of the Law on
Prevention and Control of Narcotic Substances:
a) Expenditure for
transporting persons subject to diagnosis of addiction to the location where
the diagnosis is conducted: expenditure content and amounts shall comply with
Clause 3 Article 5 of this Circular.
b) Expenditure
for payments to health facilities qualified to conduct addiction diagnosis:
expenditure content and amounts shall comply with Point b of Clause 3 of Article
9 of this Circular.
3.
Expenditure on management of illicit drug users:
a) Expenditures for
transporting illicit drug users and relevant documents to the commune-level
police authority competent to manage them: expenditure content and amounts
shall comply with Clause 3 of Article 5 of this Circular.
b) Support for
persons who are not salaried from the state budget but are assigned to directly
assist persons during the management period: The support level shall be decided
by the provincial People’s Council but must not be lower than 25% of the
statutory pay rate as prescribed in Clause 5 of Article 65 of Decree No. 163/2026/ND-CP.
If one person is assigned to
directly provide counseling, manage and support multiple persons or multiple
tasks at the same time, that person shall be entitled to only one highest
monthly remuneration level.
c) Expenditure for
work-trip allowances (if any) for commune-level police authorities managing illicit
drug users to inspect residence status of persons during the management period
as prescribed in Point a of Clause 1 of Article 61 of Decree No.
163/2026/ND-CP: Expenditure content and amounts shall comply with Circular No.
24/2018/TT-BCA dated July 31, 2018 of the Minister of Public Security
prescribing work-trip allowances and conference expenditures in the People’s
Public Security, and Circular No. 110/2025/TT-BCA dated November 24, 2025 of
the Minister of Public Security amending Circular No. 24/2018/TT-BCA dated July
31, 2018 of the Minister of Public Security prescribing work-trip allowances
and conference expenditures in the People’s Public Security (hereinafter
referred to as “Circular No. 24/2018/TT-BCA amended by Circular No.
110/2025/TT-BCA”).
d) Expenditure for education on laws
on prevention and control of narcotic substances, harmful effects of narcotic
substances and other contents depending on personal characteristics: Expenditure
content and amounts shall comply with Circular No. 56/2023/TT-BTC dated August
18, 2023 of the Minister of Finance on formulation of estimates, management,
use and statement of funding for popularization and education of law, legal
access standards and grassroots-level mediation (hereinafter referred to as
“Circular No. 56/2023/TT-BTC”).
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Chapter
III
CONTENTS AND AMOUNTS
OF EXPENDITURES FOR IMPLEMENTATION OF COMPULSORY REHABILITATION
Article 5.
Expenditure for implementation of compulsory rehabilitation
1.
Expenditure for preparation of application for compulsory rehabilitation:
a) Expenditure for stationery,
communication, postal charges, printing of documents and forms for preparation
of applications and copying of documents: Such expenditure shall comply with
the laws on bidding and remain within the estimates approved by competent
authorities, ensuring compliance with regulations on lawful contracts, invoices
and records.
b) Expenditure on work-trip
allowances for cadres verifying places of residence, handing over violators,
verifying and collecting documents for preparation of applications or
collecting supplementary documents: Expenditure content and amounts shall
comply with Circular No. 24/2018/TT-BCA amended by Circular No.
110/2025/TT-BCA.
2. Expenditure for management of drug addicts at public
rehabilitation facilities and reformatories during preparation of application
for compulsory rehabilitation: Expenditure content and amounts shall comply
with Clauses 1 and 2 of Article 6 of this Circular.
3.
Expenditure for transporting drug addicts for compulsory rehabilitation;
transferring persons undergoing rehabilitation between public rehabilitation
facilities and reformatories:
a) Expenditure for fares or vehicle
rental shall be based on ordinary public transport fares applicable in the
administrative divisions.
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4. Expenditure for searching for escaping drug addicts as
prescribed in Article 109 of Decree No. 163/2026/ND-CP:
a) Expenditure for work-trip allowances
for persons assigned to search for escaping drug addicts: Expenditure content
and amounts shall comply with Circular No. 24/2018/TT-BCA amended by Circular
No. 110/2025/TT-BCA.
b) Support for drug addicts during
travel to public rehabilitation facilities or reformatories from the date they
are found (if any):
- Meal allowance: VND
80.000/person/day.
- Accommodation allowance (if any)
shall comply with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the
Minister of Finance prescribing work-trip allowances and conference
expenditures, and Circular No. 12/2025/TT-BTC dated March 19, 2025 of the
Minister of Finance amending Circular No. 40/2017/TT-BTC dated April 28, 2017
of the Minister of Finance on work-trip allowances and conference expenditures
(hereinafter referred to as “Circular No. 40/2017/TT-BTC amended by Circular
No. 12/2025/TT-BTC”).
- Expenditure for fares or vehicle
rental for transporting drug addicts back: expenditure content and amounts
shall comply with Clause 3 of Article 5 of this Circular.
5. Expenditure for diagnosis of drug addiction for persons
requested to undergo diagnosis at qualified health facilities under the People’s
Police authorities: expenditure content and amounts shall comply with Clause 3 of
Article 9 of this Circular.
Article 6.
Expenditure for implementation of policies for drug addicts subject to
compulsory rehabilitation at public rehabilitation facilities and reformatories
(hereinafter collectively referred to as “persons undergoing rehabilitation”)
1. Expenditure
for meals, clothing and daily-life necessities; electricity and domestic water
for persons undergoing rehabilitation:
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-
Expenditure for clothing, outfits and daily-life necessities for persons
undergoing rehabilitation as prescribed in Article 113 of Decree No.
163/2026/ND-CP: Comply with laws on bidding and remain within the estimates
approved by competent authorities, ensuring compliance with regulations on lawful
contracts, invoices and records. Female persons undergoing rehabilitation shall
be provided with additional necessary personal hygiene items not exceeding VND
90.000/person/month as prescribed in Clause 3 of Article 113 of Decree No.
163/2026/ND-CP.
- Expenditure for electricity and
domestic water: VND 114.000/person undergoing rehabilitation/month.
2.
Expenditure for medical examination and treatment:
a) Rehabilitation costs:
- Screening,
assessment of addiction level and performance of medical testing techniques as
indicated by doctors and according to professional guidelines of the Ministry
of Health to determine the rehabilitation policy: The expenditure level shall
be based on healthcare service prices decided by competent authorities for the
public medical establishment where the person undergoing rehabilitation
receives examination. Expenditure for diagnosis of drug addiction shall comply
with Clause 3 of Article 9 of this Circular.
- Expenditure for medicines and
disposable medical supplies for withdrawal treatment (except where withdrawal
treatment has already been provided at social organizations, social
establishments or multifunctional establishments), detoxification, treatment of
mental disorders and treatment of other opportunistic diseases (if any)
according to professional guidelines of the Ministry of Health:
+ The expenditure level based on prices
of healthcare services decided by competent authorities for the public medical
establishment where the person undergoing rehabilitation receives examination.
+ Other expenditures: complying
with laws on bidding and remaining within the estimates approved by competent
authorities, ensuring compliance with regulations on lawful contracts, invoices
and records.
b) Expenditure for
periodic health examinations once per year as prescribed in Clause 1 of Article
114 of Decree No. 163/2026/ND-CP and professional guidelines of the Ministry of
Health: The expenditure level based on prices of healthcare services decided by
competent authorities for the public medical establishment where the person
undergoing rehabilitation receives examination.
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d) Treatment
costs for persons undergoing rehabilitation who are seriously ill beyond the
treatment capacity of public rehabilitation facilities or reformatories and are
transferred to hospitals for treatment: complying with Points a and b of Clause
3 of Article 114 of Decree No. 163/2026/ND-CP.
For a person undergoing
rehabilitation who is not a health insurance participant, medical service
expenses shall be covered by the state budget within the expenditure estimate
of the rehabilitation facility in accordance with technical service norms and
hospital fee rates under the health insurance policies.
dd) Expenditure for transporting,
escorting and supervising persons undergoing rehabilitation who are seriously
ill beyond the treatment capacity of public rehabilitation facilities or
reformatories and are transferred to hospitals for treatment:
-
Expenditure for fares or vehicle rental for transporting persons undergoing
rehabilitation and staff of public rehabilitation facilities or reformatories
assigned to manage them and prevent escape or violations of law as prescribed
in Clause 4 of Article 114 of Decree No. 163/2026/ND-CP: expenditure content
and amounts complying with Clause 3 of Article 5 of this Circular.
- Expenditure for benefits for
staff of public rehabilitation facilities or reformatories assigned to manage
persons undergoing rehabilitation: applying the expenditure content and amounts
of work-trip allowances prescribed in Circular No. 24/2018/TT-BCA amended by
Circular No. 110/2025/TT-BCA.
e) If persons undergoing
rehabilitation suffer injuries due to occupational accidents, natural disasters
or fires, public rehabilitation facilities or reformatories shall organize
treatment (if the treatment is within their capacity) and carry out procedures
for provision of allowances in as prescribed.
3.
Expenditure for compulsory education:
a) Remuneration for teachers of
compulsory education shall be paid based on the actual number of teaching
periods and the unit price under the contract. Expenditure levels shall comply
with labor laws and relevant laws, be appropriate to the teaching content and
duration, and remain within the estimates assigned by competent authorities.
Persons receiving salaries from the state budget who perform teaching duties
within their assigned responsibilities shall not receive remuneration specified
in this point.
b) Expenditure for
study supplies: Expenditure content and amounts shall comply with regulations
on support for students’ study supplies prescribed in Point c Clause 3 of Article
6 of Decree No. 66/2025/ND-CP dated March 12, 2025 of the Government on
policies for nursery children, students and trainees in ethnic minority and
mountainous areas, disadvantaged coastal areas and islands, and educational
institutions with nursery children and students eligible for such policies.
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d) Expenditure for popularization and
education of law through topics on community health, law, ethics, national
traditions, civic education and other topics appropriate to the number and
educational level of persons undergoing rehabilitation: Expenditure content and
amounts shall comply with Circular No. 56/2023/TT-BTC.
4.
Expenditure for vocational training:
a)
Persons undergoing rehabilitation who have no profession or whose profession is
unsuitable and who wish to receive elementary-level vocational training or
training of less than 3 months shall receive lump-sum support for training
costs. The specific support level shall depend on each subject, profession,
actual training duration and form of training, but shall not exceed the level
prescribed in Article 7 of Circular No. 152/2016/TT-BTC dated October 17, 2016
of the Ministry of Finance on management and use of funding for support for
elementary-level training and training of less than 3 months (hereinafter
referred to as “Circular No. 152/2016/TT-BTC”) amended by Clause 3 of Article 1
of Circular No. 40/2019/TT-BTC dated June 28, 2019 of the Ministry of Finance
amending Circular No. 152/2016/TT-BTC (hereinafter referred to as “Circular No.
40/2019/TT-BTC”); vocational training support shall not be provided to persons
subject to compulsory rehabilitation for the second time or later who already
received vocational training during their first compulsory rehabilitation.
b) Forms of training
- If public rehabilitation
facilities or reformatories directly organize training, they may incur
expenditures for: opening and closing ceremonies and issuance of certificates;
purchase of documents, curricula and training materials; remuneration for
theory teachers and practical instructors; purchase of raw materials, fuels and
materials serving training; revision and recompilation of programs and
curricula (if any); electricity and water for classrooms; repair of training
assets and equipment; rental of training equipment (if any); and classroom
management not exceeding 5% of total funding for the training class.
- If training for persons
undergoing rehabilitation is provided through a training cooperation
arrangement between public rehabilitation facilities or reformatories and
vocational education institutions, payment shall be made under training
contracts.
5. Expenditure for occupational
therapy: complying with Articles 117 and 118 of Decree No. 163/2026/ND-CP.
Heads of public rehabilitation facilities shall decide criteria and
remuneration appropriate to the work results of persons undergoing
rehabilitation.
6. Expenditure for cultural,
artistic and recreational activities of persons undergoing rehabilitation as
prescribed in Article 119 of Decree No. 163/2026/ND-CP: VND 114.000/person
undergoing rehabilitation/year.
7. Burial expenses where a person
undergoing rehabilitation dies while serving a decision at a public
rehabilitation facility or reformatory and has no relatives, or relatives do
not come to receive the body within 24 hours from the time of death as
prescribed in Clause 2 of Article 122 of Decree No. 163/2026/ND-CP: The head of
the public rehabilitation facility or reformatory shall organize the burial,
and burial expenses shall be covered by the state budget according to actual
local burial costs, but not lower than 20 times the social assistance standard
prescribed in Decree No. 20/2021/ND-CP dated March 15, 2021 of the Government on
social support policies for social protection beneficiaries amended by Decree
No. 76/2024/ND-CP dated July 1, 2024 of the Government.
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a) Persons
undergoing rehabilitation who have completed the decision and return to their
places of residence shall be provided with travel fare, meal allowance during
travel and 01 (one) set of normal clothing as prescribed in Clause 3 of Article
123 of Decree No. 163/2026/ND-CP. To be specific:
- Meal allowance: VND 80.000/person/day
during travel days, for no more than 03 days.
- Travel allowance: based on
ordinary public transport fares.
- Provision of 01 (one) summer
outfit or 01 (one) winter outfit.
b) Expenditure for
work-trip allowances for persons escorting persons undergoing rehabilitation
after their completion of the decision as prescribed in Article 124 of Decree
No. 163/2026/ND-CP: Expenditure content and amounts shall comply with Circular
No. 24/2018/TT-BCA amended by Circular No. 110/2025/TT-BCA.
9. Expenditure for searching
for drug addicts who are on bereavement leave and fail to return to public
rehabilitation facilities or reformatories after the leave period as prescribed
in Article 121 of Decree No. 163/2026/ND-CP; and persons undergoing
rehabilitation who escape while receiving treatment at medical establishments (outside
public rehabilitation facilities or reformatories) or while their compliance
with the decision is suspended for home treatment as prescribed in Article 114
of Decree No. 163/2026/ND-CP: expenditure content and amounts shall comply with
Clause 4 of Article 5 of this Circular.
10.
Expenditure for hiring experts to provide education and counseling on
behavioral and personality rehabilitation for persons undergoing
rehabilitation: Based on the necessity of the activities and the assigned
budget estimates, heads of public rehabilitation facilities or reformatories
shall decide on hiring domestic experts or independent consulting
organizations. Expenditure level for hiring domestic experts shall comply with
Circular No. 004/2025/TT-BNV dated May 7, 2025 of the Minister of Home Affairs on
salaries of domestic consultants as a basis for determining prices of contract
packages. If an independent consulting organization is hired, laws on bidding
shall apply and expenditure shall remain within the estimates approved by
competent authorities.
11. Other expenditures directly
serving rehabilitation activities as prescribed by law shall comply with laws
on bidding and remain within the estimates approved by competent authorities,
ensuring compliance with regulations on lawful contracts, invoices and records,
including:
a) Expenditure for purchase and
printing of documents and stationery for counseling, awareness raising,
behavioral change and personality rehabilitation, prevention of drug relapse,
and prevention of HIV infection and other infectious diseases for beneficiaries.
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Chapter
IV
EXPENDITURE CONTENT
AND AMOUNTS FOR ORGANIZATION OF VOLUNTARY REHABILITATION
Article 7.
Expenditure for organization of family-based and community-based voluntary
rehabilitation
1. Expenditure for application
preparation, diagnosis of addiction for persons voluntarily applying for such
diagnosis and persons applying for voluntary rehabilitation; appraisal and
approval of applications for family-based and community-based voluntary
rehabilitation:
a) Expenditure for preparation and
approval of applications: VND 34.000/ application.
b) Expenditure for
addiction diagnosis for persons voluntarily applying for such diagnosis and
persons applying for voluntary rehabilitation: expenditure content and amounts
shall comply with Clause 3 of Article 9 of this Circular.
2. Support for
persons assigned to provide psychological and social counseling, management and
support for persons undergoing family-based and community-based voluntary rehabilitation
and persons under post-rehabilitation management at commune level: Based on the
balancing capacity of local government budgets, provincial People’s Councils
shall decide or assign provincial People’s Committees to consider and decide
the monthly remuneration level, which must not exceed 0,6 times the statutory
pay rate as prescribed in Clause 4 of Article 130 of Decree No. 163/2026/ND-CP.
If one person is assigned to
directly provide counseling, manage and support multiple persons or multiple tasks
at the same time, that person shall be entitled to only one highest monthly
remuneration level.
3. Lump-sum
support for rehabilitation costs for persons undergoing family-based and
community-based voluntary rehabilitation upon completion of at least 03 (three)
stages as prescribed in Articles 84, 85 and 86 of Decree No. 163/2026/ND-CP:
The minimum support level shall equal the statutory pay rate.
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1.
Expenditure for implementation of benefits and policies for persons undergoing
voluntary rehabilitation at public rehabilitation facilities and reformatories:
expenditure content and amounts shall be the same as those applicable to drug
addicts subject to compulsory rehabilitation at public rehabilitation
facilities and reformatories as prescribed in Clause 2 of Article 131 of Decree
No. 163/2026/ND-CP and Article 6 of this Circular.
2. Expenditure for implementation of policies for persons
undergoing family-based and community-based voluntary rehabilitation who
perform up to 03 stages prescribed in Articles 84, 85 and 86 of Decree No.
163/2026/ND-CP at public rehabilitation facilities or reformatories:
expenditure content and amounts shall be the same as those applicable to drug
addicts subject to compulsory rehabilitation at public rehabilitation
facilities and reformatories as prescribed in Clause 3 of Article 131 of Decree
No. 163/2026/ND-CP and Article 6 of this Circular.
Chapter V
EXPENDITURE CONTENT
AND AMOUNTS FOR POST-REHABILITATION MANAGEMENT AT PLACE OF RESIDENCE
Article 9.
Expenditure for post-rehabilitation management at place of residence
1. Expenditure for preparation of
dossiers on post-rehabilitation management at place of residence: VND 34.000/dossier.
2. Expenditure for organization of
post-rehabilitation management at place of residence (stationery,
communication, postal charges, printing of documents and forms for dossier
preparation): complying with laws on bidding and remain within the estimates
approved by competent authorities, ensuring compliance with regulations on lawful
contracts, invoices and records.
3. Expenditure for drug testing and
addiction diagnosis for persons during the post-rehabilitation management
period, periodically or irregularly in accordance with laws on prevention and
control of narcotic substances and professional guidelines of the Ministry of
Health:
a) Expenditure for testing tools
and diagnosis tools for persons during the post-rehabilitation management
period shall comply with laws on bidding and remain within the estimates
approved by competent authorities.
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If the test and diagnosis results are
not expired yet (the expiration period of each drug testing method or method
for diagnosis of drug addiction shall comply with regulations of relevant
authorities), such results may be used interchangeably among agencies and
units; payment for the same testing content for the same person must not be
made again.
4. Support for
persons assigned to provide psychological and social counseling, management and
support for persons under post-rehabilitation management at commune level: The
expenditure level shall be equivalent to support for persons assigned to
provide psychological and social counseling, management and support for persons
undergoing family-based and community-based voluntary rehabilitation and
persons under post-rehabilitation management at commune level as prescribed in
Clause 2 of Article 7 of this Circular.
5. Support for vocational training for persons who have
completed rehabilitation and wish to participate in vocational training and are
eligible for training support policies as prescribed in Clause 2 of Article 137
of Decree No. 163/2026/ND-CP: complying with Article 7 of Circular No.
152/2016/TT-BTC amended by Clause 3 of Article 1 of Circular No.
40/2019/TT-BTC.
Chapter
VI
POLICIES FOR
CONTRACT EMPLOYEES AT PUBLIC DRUG REHABILITATION FACILITIES
Article
10. Expenditure on policies for contract employees at public drug
rehabilitation facilities
1. Contract employees working at
public drug rehabilitation facilities shall be entitled to benefits, allowances
and other policies in accordance with law.
2. Expenditure for
uniforms for contract employees performing drug rehabilitation duties as
prescribed in Clause 2 Article 133 of Decree No. 163/2026/ND-CP shall comply
with laws on bidding and remain within the estimates approved by competent
authorities, ensuring compliance with regulations on lawful contracts, invoices
and records.
Chapter
VII
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Article
11. Preparation, implementation of estimates and statement of funding
1. The preparation, implementation
of estimates and statement of the professional funding from state budget for
management of illicit drug users, implementation of compulsory rehabilitation,
family-based and community-based voluntary rehabilitation, voluntary
rehabilitation at rehabilitation facilities and reformatories, and
post-rehabilitation management prescribed in this Circular shall comply with
laws on state budget, accounting and relevant laws. Electronic invoices and
expenditure documents must uniformly comply with laws on electronic
transactions, electronic records and electronic storage.
2. The preparation,
implementation of estimates and statement of funding for supporting the
implementation of benefits and policies applicable to persons undergoing family-based
and community-based voluntary rehabilitation, voluntary rehabilitation at
private rehabilitation facilities covered by local government budgets as
prescribed in Clause 3 of Article 131 of Decree No. 163/2026/ND-CP shall be
carried out as follows:
a) Annually, at the same time as
state budget estimates are prepared, police authorities of province/cities shall,
based on rehabilitation plans for persons undergoing family-based and community-based
voluntary rehabilitation, voluntary rehabilitation at private rehabilitation
facilities; support content and levels; and the number of persons undergoing such
voluntary rehabilitation in their provinces/cities, prepared funding estimates
and send them to Departments of Finance for review and consolidation before
submission to competent authorities for review and decision.
Payment of professional funding
from state budget through the State Treasury shall comply with the Law on State
Budget and Decree No. 347/2025/ND-CP dated December 29, 2025 of the Government in
administrative procedures in State Treasury.
b) Police authorities of
province/cities shall manage and pay support funding for persons undergoing family-based
and community-based voluntary rehabilitation, voluntary rehabilitation at
private rehabilitation facilities according to the estimates assigned by
competent authorities and the laws on state budget on the following grounds:
- Lists of persons receiving
support funding for undergoing family-based and community-based voluntary
rehabilitation, voluntary rehabilitation at private rehabilitation facilities
(bearing signatures or fingerprints of the beneficiaries). Police authorities
of province/cities shall retain these documents as the basis for statement.
-
Cross-checking against dossiers and documents certifying that persons
undergoing family-based and community-based voluntary rehabilitation, voluntary
rehabilitation at private rehabilitation facilities have completed at least 03
stages as prescribed in Articles 84, 85 and 86 of Decree No. 163/2026/ND-CP.
Police authorities of province/cities shall store relevant dossiers and
documents as prescribed.
c) Police authorities of
province/cities shall consolidate statements of funding for supporting the
implementation of benefits and policies applicable to persons undergoing family-based
and community-based voluntary rehabilitation, voluntary rehabilitation at
private rehabilitation facilities as prescribed.
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IMPLEMENTATION
PROVISIONS
Article
12. Implementation provisions
1. This Circular comes into force
from the date of signing and replaces Circular No. 62/2022/TT-BTC dated October
5, 2022 of the Minister of Finance on the management and use of professional
funding from state budget for implementation of admission to compulsory
rehabilitation facilities; family-based and community-based voluntary
rehabilitation, voluntary rehabilitation at rehabilitation facilities, and
post-rehabilitation management.
Regulations
on expenditure on uniforms for persons undergoing rehabilitation and contract
employees at public rehabilitation facilities prescribed in Clause 1 of Article
6 and Clause 2 of Article 10 of this Circular shall apply from June 1, 2027 as
prescribed in Clause 2 of Article 150 of Decree No. 163/2026/ND-CP.
2. Funding related to prevention
and control of narcotic substances that was approved and allocated by competent
authorities for implementation before the effective date of this Circular shall
continue to be implemented according to the approval decisions of competent
authorities and relevant laws.
3. During implementation, if any
legislative documents referred to in this Circular are amended or replaced by
new legislative documents, the newer documents shall apply.
4. Any difficulties arising during
implementation should be promptly reported to the Ministry of Finance for
consideration and appropriate amendment.
PP.
MINISTER
DEPUTY MINISTER
Tran Quoc Phuong
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