Circular No. 99/2026/TT-BTC on financial policies and expenditure levels for lecturers, students, postgraduates, researchers, and administrators in the field of nuclear power

CIRCULAR

ON FINANCIAL POLICIES AND EXPENDITURE LEVELS FOR LECTURERS, STUDENTS, POSTGRADUATES, RESEARCHERS, AND ADMINISTRATORS IN THE FIELD OF NUCLEAR POWER

Pursuant to the Law on State Budget No. 89/2025/QH15;

Pursuant to Decree No. 73/2026/ND-CP of the Government elaborating and providing guidance on the implementation of the Law on State Budget;

Pursuant to Decree No. 176/2026/ND-CP the Government on preferential policies for lecturers, students, postgraduates, researchers, and administrators in the field of nuclear power;

Pursuant to Decree No. 29/2025/ND-CP of the Government on the functions, tasks, powers and organizational structure of the Ministry of Finance amended by Decree No. 166/2025/ND-CP;

Implementing Decision No. 1012/QD-TTg dated May 26, 2025, of the Prime Minister approving the Scheme for “Training and development of human resources to serve the development of nuclear power until 2035”;

At the request of the Director of the Department of Sector Finance – Economics;

The Minister of Finance hereby issues a Circular on financial policies and expenditure levels for lecturers, students, postgraduates, researchers, and administrators in the field of nuclear power.

Article 1. Scope and regulated entities

1. Scope

This Circular provides for financial policies and expenditure levels for lecturers, students, postgraduates, researchers, and administrators in the field of nuclear power.

2. Regulated entities

a) Lecturers, students, postgraduates, researchers, and v in the field of nuclear power as stipulated in Decree No. 176/2026/ND-CP dated May 19, 2026, of  the Government on preferential policies for lecturers, students, postgraduates, researchers, and administrators in the field of nuclear power (hereinafter referred to as “Decree No. 176/2026/ND-CP”) and other relevant laws;

b) Training institutions assigned by the Prime Minister to train and develop human resources in the field of nuclear power; enterprises assigned by the Prime Minister to be the investors in the construction of nuclear power plants;

c) Relevant ministries, central authorities, local authorities, units, organizations, and individuals.

Article 2. Funding sources

The funding sources for implementation specified in Article 10 of Decree No. 176/2026/ND-CP and relevant laws include:

1. State budget recurrent expenditure of Ministries, central agencies, and central authorities in accordance with the delegation of powers for state budget management.

2. Funding from investors of nuclear power plant as prescribed.

3. Aid, donation, and voluntary contributions from domestic and foreign organizations and individuals, and other lawfully mobilized sources as prescribed; and the training institution’s own financial resources.

Article 3. Principles for the use of funding

1. Training institutions, agencies, organizations, units, and individuals assigned to manage and use state budget funding to implement preferential policies for lecturers, students, postgraduates, researchers, and administrators in the field of nuclear power as specified herein shall manage and use such funding in accordance with laws on the state budget and other relevant laws for the correct beneficiaries, purposes, policies, and expenditure norms prescribed by the competent authority; are subject to inspection, audit, and supervision by competent authorities in accordance with the law; and must ensure convenience for lecturers, students, postgraduates, researchers, and administrators in the field of nuclear power.

2. Funding provided by nuclear power plant investors shall comply with laws on enterprises, Decree No. 176/2026/ND-CP, and other relevant laws.  Funding from aid, donation, and contributions shall comply with agreements with the donors. Where funding sources from aid, donations, contributions, or funding provided by nuclear power plant investors are subject to no separate regulations, they shall comply with this Circular.

3. Priority shall be given to using aid, donation, and contribution funds; funding provided by nuclear power plant investors; and the training institution’s own lawful financial resources to implement preferential policies for lecturers, students, postgraduates, researchers, and administrators in the field of nuclear power (including items eligible for state budget funding as specified in Clause 1 of Article 10 of Decree No. 176/2026/ND-CP), ensuring conformity with the law and agreements with donors; the state budget shall allocate funding for items already covered by aid, donation, contributions, or paid by nuclear power plant investors.

4. Where preferential policies for lecturers, students, postgraduates, researchers, and administrators in the field of nuclear power are provided for in different legislative documents, they shall be entitled to the highest level of preferential policies.

5. The granting or refusal of granting scholarships to students studying abroad in cases where the study period must be extended, and the provision of return airfare, shall comply with Decree No. 86/2021/ND-CP dated September 25, 2021, of the Government, on Vietnamese citizens going abroad to study, teach, conduct scientific research, and engage in academic exchange, and in accordance with this Circular.

Article 4. Expenditure content and norms for activities funded by state budget

The expenditure content and norms for implementing preferential policies for lecturers, students, postgraduates, researchers, and administrators in the field of nuclear power shall comply with Decree No. 176/2026/ND-CP providing guidance on certain expenditure content and norms not yet specifically prescribed in Decree No. 176/2026/ND-CP. To be specific:

1. Participation in domestic short-term training courses, internships, and refresher training programs related to nuclear power: The expenditure content and norms shall comply with Circular No. 100/2025/TT-BTC dated October 28, 2025, of the Minister of Finance, providing guidance for preparation of budget estimates, and the management, use, and statement of funding for the training and refresher training of civil servants and public employees.

2. Participation in domestic short-term training courses, internships, and refresher training programs related to nuclear power: The expenditure content and norms shall comply with Circular No. 140/2025/TT-BTC dated December 30, 2025, of the Minister of Finance on work-trip allowances for short-term overseas work trips covered by the state budget.

3. Participation in scientific conferences and seminars The expenditure content and norms shall comply with Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Minister of Finance on work-trip allowances and conference expenditures, as amended by Circular No. 12/2025/TT-BTC dated March 19, 2025, of the Minister of Finance.

4. Preferential policies regarding tuition shall comply with laws on tuition and service prices in the field of education and training.

5. Preferential policies for undergraduates of nuclear power-related majors abroad who commit to working at nuclear power plants after graduation; and for postgraduates and researchers of nuclear power-related majors abroad who commit to working at agencies or organizations operating in the field of atomic energy and nuclear power after graduation shall comply with Decree No. 176/2026/ND-CP and Circular No. 146/2025/TT-BTC dated December 31, 2025, of the Minister of Finance, prescribing the policies, budget estimate preparation, management, use, and statement of funding for training of Vietnamese students abroad funded by the state budget (Circular No. 146/2025/TT-BTC).

6. Expenditures for other preferential policies (free dormitory accommodation, free nuclear power specialty textbooks, and free nuclear power specialty reference books): Payment shall be made based on lawful and valid invoices and records, ensuring economy and efficiency; shall be within the budget estimate assigned by the competent authority and in accordance with laws on the budget and other relevant laws.

Article 5. Preparation of estimates, management, use, and statement of the state budget

The preparation of budget estimates, and the management, use, and statement of state budget for implementing preferential policies for lecturers, students, postgraduates, researchers, and administrators in the field of nuclear power, shall comply with Articles 10, 11, and 12 of Decree No. 176/2026/ND-CP, Circular No. 146/2025/TT-BTC, laws on the state budget, the laws on accounting, and other relevant laws.

Article 6. Implementation

1. The Ministry of Education and Training shall take charge and cooperate with relevant training institutions, agencies, organizations, units, local authorities, and individuals in organizing the inspection and supervision of the management and use of funding, and in assessing and consolidating training results before December 20 each year, or on an ad hoc basis at the request of a competent authority, with respect to the beneficiaries of preferential policies in the field of nuclear power.

2. Nuclear power plant investors shall approve and allocate funding for implementing preferential policies for lecturers, students, postgraduates, researchers, and administrators in the field of nuclear power in accordance with Decree No. 176/2026/ND-CP and this Circular.  Training institutions shall implement the preferential policies for beneficiaries under their management.  The management and use of funding covered by nuclear power plant investors shall comply with the applicable laws on enterprises.

Article 7. Effect

1. This Circular comes into force from August 28, 2026.

2. Preferential and support policies for persons undergoing training in the field of nuclear power currently being implemented under Decree No. 124/2013/ND-CP dated October 14, 2013, of the Government, prescribing preferential and support policies for persons undergoing training in the field of atomic energy, and Joint Circular No. 208/2014/TTLT-BTC-BGDDT dated December 26, 2014, of the Minister of Finance and the Minister of Education and Training, on providing guidance for Decree No. 124/2013/ND-CP dated October 14, 2013, of the Government, prescribing preferential and support policies for persons undergoing training in the field of atomic energy, shall continue to be implemented until the training program concerned is completed.

3. In case the cited documents in this Circular are amended or replaced, the newer documents shall apply.

4. Shall any difficulties arise during the implementation process, promptly report to the Ministry of Finance for research and resolution./.