Ministry of Finance Q&A: How Can Public Service Units Use Retained Fee Revenue under Decree 362/2025/ND-CP
RegHub explainer by New MarketerLast updated:
Based on:Khoản 2 Điều 4 và khoản 2, 3 Điều 5 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 Department of Tax, Fee, and Charge Policy Management and Supervision (Ministry of Finance) clarified that under Decree 362/2025/ND-CP, public service units that collect fees may retain some or all of the collected fee revenue to cover their service delivery and fee collection operating costs, based on an approved budget plan. The remainder must be remitted to the state budget. Retained fee revenue may be used for: wages, allowances, and statutory contributions for individuals performing the service and fee collection (excluding wages for officials already funded by the state budget); service delivery operating costs (stationery, utilities, communications, official travel); and rental, repair, procurement of assets and equipment. Annual income-expenditure settlement is required; unspent retained fees carry over to the following year, but any unspent balance after 5 years must be remitted to the state budget. Decree 362/2025/ND-CP does not set out the overall financial autonomy mechanism for the unit - that remains governed by the autonomy regime decrees (Decree 60/2021, Decree 111/2025, and related instruments).
Ministry of Finance Policy Q&A - Tax, Fee, and Charge Policy Management Department
Question (code 270526-3, Ms Huynh Thi Phuoc Duyen): A Group 2 public service unit collects fees for fishing vessel technical safety inspection and fishing equipment calibration under Circular 94/2021/TT-BTC. Under Decree 362/2025/ND-CP, can the unit exercise financial autonomy under Decree 60/2021 and Decree 111/2025? Is welfare spending allowed?
Responding authority: Department of Tax, Fee, and Charge Policy Management and Supervision - Ministry of Finance
Legal references cited:
Clause 2, Article 4, Decree 362/2025/ND-CP: Fees collected by fee-collecting organisations may be retained in full or in part to cover service delivery and collection costs per clause 2, Article 5; the remainder must be remitted to the state budget.
Clause 2, Article 5, Decree 362/2025/ND-CP - Permitted expenditures from retained fees:
Regular expenditure:
- Personnel costs for individuals performing service delivery and fee collection: wages, remuneration, allowances, statutory contributions (excluding wages for officials already funded by the state budget)
- Service delivery operating costs: stationery, office supplies, communications, utilities, official travel per applicable standards
- Rental, repair, and routine maintenance of assets, machinery, equipment used in the service
- Procurement of supplies, printed forms, and materials
Non-regular expenditure:
- Rental, procurement, and non-routine repair of assets and machinery
Clause 3, Article 5, Decree 362/2025/ND-CP - Settlement and carryover:
- Annual income-expenditure settlement required
- Unspent retained fees carry over to the following year for continued use
- Unspent balance after 5 years: must be remitted to the state budget
Conclusion from responding authority: Decree 362/2025/ND-CP does not specify the overall financial mechanism for the fee-collecting unit. The unit's financial mechanism is governed by Government decrees on financial autonomy. Budget preparation, execution, and settlement follow the state budget law and must be consistent with the unit's financial mechanism.