Guidance on Use of Retained Fee Revenue by Public Service Units under Decree 362/2025/ND-CP
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Based on:Nghị định số 362/2025/NĐ-CP - Ministry of Finance
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
The Ministry of Finance clarifies that public service units (Group 2 autonomy) retaining admission fee revenue may use the retained amount to cover operational costs for service delivery and fee collection, based on an approved budget plan, covering both recurring and non-recurring expenditure categories as listed in Article 5.2 of Decree 362/2025/ND-CP. Unspent retained fee amounts may be carried forward to subsequent years. If an amount remains unspent after five consecutive years, the unit must remit it to the state budget. Decree 362/2025/ND-CP does not specifically govern allocation to internal funds such as the development fund, income supplement fund, welfare fund, or bonus fund. Budgeting, execution, and settlement of revenues and expenditures must comply with state budget law and the unit's applicable financial autonomy mechanism under Decrees 60/2021/ND-CP and 111/2025/ND-CP.
Q&A Summary
Question: A Group 2 public service unit collecting admission fees under autonomous finance mechanism (Decrees 60/2021 and 111/2025) asks whether the surplus remaining after deducting fee-collection costs from retained fee revenue may be allocated to internal funds (development fund, income supplement, welfare, bonus, salary reform).
Answer (Department of Tax, Fee and Charge Policy Management):
Applicable Legal Provisions
Article 4.2, Decree 362/2025/ND-CP: Fee revenue from public service units may be fully or partially retained to cover operational costs; the remainder is remitted to the state budget.
Article 5.2, Decree 362/2025/ND-CP: Retained fee amounts are disbursed according to an approved budget plan for:
- Recurring expenditure: salaries and contributions (excluding state-paid staff); stationery, utilities, travel; asset rental and maintenance; consumables and official forms; other related costs.
- Non-recurring expenditure: asset and equipment purchase, lease, and repair; other non-recurring items.
Article 5.3, Decree 362/2025/ND-CP: Unspent retained amounts carry forward annually; after five years any remaining balance must be remitted to the state budget.
Conclusion
Decree 362/2025/ND-CP does not govern the allocation of retained fee surpluses to internal funds. That question is governed by the unit's applicable financial autonomy decrees (Decrees 60/2021/ND-CP and 111/2025/ND-CP). Budget planning, execution, and settlement must comply with state budget law and the unit's autonomy mechanism.