HANOI DEPARTMENT OF JUSTICE
TLK LAW FIRM

On 05 June 2026, the Minister of Finance issued Circular No. 63/2026/TT-BTC, which sets out the expenditure categories and spending rates for the organization and conduct of vocational skills competitions.

=> See more: Guidance on Calculation of Land Use Levy When Converting Garden/Pond Land to Residential Land from January 31, 2026

Image 1. “New Regulations on the Scope of Expenditures and Spending Limits for National Skills Competitions”_ Hotline: 097 211 8764

Accordingly, the expenditure items and spending rates applicable to domestic vocational skills competitions are specifically prescribed by the Ministry of Finance under Article 5 of Circular No. 63/2026/TT-BTC as follows:

Expenditures for the Development of Competition Plans and Regulations

  • Expenses for developing organizational plans, supervision plans, competition regulations, outlines, and competition programs:
     Up to VND 1,000,000 per approved plan or set of regulations.
  • Expenses for obtaining comments and feedback (not exceeding 03 comments per plan or set of regulations):
     Up to VND 500,000 per written opinion.

Expenditures for Examination Development

  • Expenses for developing and preparing competition test materials, calculated on a per-module basis, including assessment guidelines, marking criteria, and scoring rubrics (not exceeding 05 modules per test for each occupation/trade):
     Up to VND 1,000,000 per module per competition test for each occupation/trade.

Image 2. “New Regulations on the Scope of Expenditures and Spending Limits for National Skills Competitions”_ Hotline: 097 211 8764

  • Expenses for obtaining written comments from independent experts on an examination paper (not exceeding 03 rounds of comments for each examination paper): Up to VND 500,000 per written opinion per examination paper.
  • Expenses for members of the Examination Paper Approval Council (not exceeding 03 sessions per competition/examination period): Up to VND 150,000 per member per session.
  • Expenses for hiring drafting services to prepare AutoCAD drawings and illustrations for examination papers: Up to VND 1,000,000 per examination paper.
  • Expenses for printing, packaging, and sealing examination papers based on the number of examination papers used:Up to VND 30,000 per examination paper.

Expenditures for Marking, Evaluation of Results, and Reporting

  • Marking expenses for each occupation/trade (not exceeding 07 members of the Jury Panel per occupation/trade): Up to VND 35,000 per module, per contestant, per examiner.
  • Expenses for members participating in the review of examination results and consideration of awards: Up to VND 100,000 per member per session.
  • Expenses for compiling and reporting examination results: Up to VND 400,000 per occupation/trade.

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