Decree No. 186/2025/ND-CP dated July 1, 2025 on elaborating Law on Management and Use of Public Property

• Official number: 186/2025/ND-CP
• Legislation Type: Decree of Government
• Organization: The Government
• Signer: Ho Duc Phoc
• Issued Date: 01/07/2025

GOVERNMENT OF VIETNAM -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 186/2025/ND-CP	Hanoi, July 1, 2025

DECREE

ELABORATING LAW ON MANAGEMENT AND USE OF PUBLIC PROPERTY

Pursuant to the Law on Government Organization dated February 18, 2025; 

Pursuant to the Law on Management and Use of Public Property dated June 21, 2017, amended by Law No. 64/2020/QH14, Law No. 07/2022/QH15, Law No. 24/2023/QH15, Law No. 31/2024/QH15, Law No. 43/2024/QH15, Law no. 56/2024/QH15, and Law No. 90/2025/QH15;

At the request of the Minister of Finance of Vietnam;

The Government of Vietnam hereby promulgates the Decree elaborating the Law on Management and Use of Public Property.

Chapter I

SCOPE AND REGULATED ENTITIES

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1. This Decree elaborates the Law on Management and Use of Public Property dated June 21, 2017, amended by Law No. 64/2020/QH14, Law No. 07/2022/QH15, Law No. 24/2023/QH15, Law No. 31/2024/QH15, Law No. 43/2024/QH15, Law No. 56/2024/QH15, and Law No. 90/2025/QH15 (hereinafter referred to as “the Law”), as assigned under Clause 3 Article 13 of the Law regarding the following matters:

a) Assignment, procurement, lease, utilization, operational management, functional use conversion, and disposal of public property at agencies, organizations, and units; use of public property at public service providers for business, lease, joint venture, or association purposes; management and use of proceeds from the utilization and disposal of public property at agencies, organizations, and units; and determination of the value of land use rights to be included in the value of property of agencies, organizations, and units.

b) Procurement, lease, and approval of property disposal plans for state-funded projects.

c) Management and use of public property assigned by the State to enterprises for management, but not included as state capital at such enterprises.

d) Utilization of number resources serving state management purposes.

dd) Financial instruments for risk management related to public property.

2. This Decree does not apply to:

a) Infrastructure assets. The management and use of traffic infrastructure; clean water infrastructure; urban infrastructure; power supply infrastructure; irrigation and climate change response infrastructure; infrastructure of industrial clusters, industrial parks, economic zones, hi-tech parks, and concentrated digital technology zones; commercial infrastructure; information infrastructure; and other types of infrastructure shall comply with the law on management, use, and utilization of infrastructure assets, specialized laws, and relevant laws.

b) Property established under all-people ownership. The management and handling of property established under all-people ownership shall comply with the Law and the Decree of the Government of Vietnam on the authority and procedures for establishing all-people ownership of property and handling of property so established.

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d) Natural resources. The management and use of natural resources shall comply with the law on natural resources and relevant laws.

dd) Public housing. The management, use, and disposal of public housing shall comply with the law on housing.

e) The use of land for national defense and security purposes in combination with production and economic development activities shall comply with the law on land.

g) The use of public property as payment to investors implementing projects on the construction of works under the Build-Transfer contract form shall comply with the law on public-private partnership investment.

h) The transfer of public property being power works to Vietnam Electricity (EVN) shall comply with the Decree of the Government of Vietnam on the transfer of power works being public property to EVN.

i) The management, use, and utilization of houses and land not used for residential purposes that are assigned to local organizations with the function of managing and trading houses for management and utilization shall comply with the Decree of the Government of Vietnam on the management, use, and utilization of houses and land not used for residential purposes assigned to local organizations with the function of managing and trading houses for management and utilization; the submission of reports to authorities competent to approve public property utilization plans subject to recovery decisions under the form of assignment to local organizations with the function of managing and trading houses for management and utilization shall comply with this Decree. 

k) The management and use of assets formed through the implementation of tasks concerning science, technology, and innovation funded by the state shall comply with the law on science, technology, and innovation and the law on intellectual property.

l) Borrowed medical equipment shall comply with the Law on Medical Examination and Treatment 2023.

3. The management and use of property at agencies of the CPV and overseas Vietnamese agencies shall comply with the Law and specific regulations of the Government of Vietnam. Matters not specified in the Government of Vietnam’s specific regulations shall comply with the regulations on the management and use of public property at state agencies (for CPV agencies and overseas Vietnamese agencies) and the regulations on the management and use of property at public service providers (for public service providers under the CPV) as prescribed in this Decree.

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5. The rearrangement and handling of houses and land under office headquarters and public service facilities at agencies, organizations, and units, as well as land, houses, and works on land of the people’s armed force units, shall comply with the Government of Vietnam’s Decree on the rearrangement and handling of public property, being houses and land.

6. The management of the National Database on Public Property and reporting on public property shall comply with the Government of Vietnam’s regulations on the management of the National Database on Public Property and public property reporting.

7. The management and use of property at public service providers under enterprises, socio-professional political organizations, social organizations, socio-professional organizations, and other organizations established under the law on associations (including assets formed from the state budget) shall comply with the financial and asset management mechanism applicable to enterprises, the organization’s Charter, and relevant laws.

Article 2. Regulated entities

1. State agencies.

2. People’s armed force units.

3. Public service providers.

4. CPV agencies.

5. The Vietnamese Fatherland Front (including socio-political organizations and associations assigned tasks by the CPV or the State and operating under the Vietnamese Fatherland Front); socio-professional political organizations, social organizations, socio-professional organizations, and other organizations established under the law on associations.

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Chapter II

REGULATIONS ON MANAGEMENT AND USE OF PUBLIC PROPERTY AT STATE AGENCIES

Section 1. PROCUREMENT, LEASE, LEASE-PURCHASE, AND ASSIGNMENT OF PROPERTY SERVING OPERATIONS OF STATE AGENCIES

Article 3. Procurement of public property serving operations of state agencies

1. The procurement of office headquarters and other public property shall be carried out in the cases prescribed in Clause 1 Article 31 of the Law, including cases where procurement is made to replace property that meets the conditions for liquidation as prescribed by regulations.

2. Based on the scope of allocated budget estimates and the permissible funding sources, state agencies shall organize the procurement of public property in accordance with the law on bidding, without the need to issue separate procurement decisions.

The procurement of public property through concentrated procurement methods shall comply with the law on bidding and Chapter VI of this Decree.

3. The procurement of property as prescribed in this Article does not include the procurement of services serving the operations of state agencies. The procurement of services serving the operations of state agencies shall comply with relevant laws.

Article 4. Procurement, management, and use of consumable public property serving operations of state agencies

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2. Based on usage needs, the scope of allocated budget estimates, and the permissible funding sources, state agencies shall organize the procurement of consumables in accordance with the law on bidding, without the need to issue separate procurement decisions.

3. Regarding consumables that are lost during use, state agencies managing and using such consumables (hereinafter referred to as "managing state agencies") are not required to conduct any handling procedure. Where consumables remain unused but have expired or lost their usability, the managing state agencies shall destroy them. Regarding consumables that are not lost during use, the managing state agencies shall destroy them upon expiration or loss of usability, without being required to request a competent authority or person to issue a destruction decision. Where consumables need to be transferred to another agency, organization, or unit for management and use, the authority and procedure for transferring them shall comply with Articles 20 and 21 of this Decree.

Article 5. Lease and lease-purchase of public property serving operations of state agencies

1. Based on the scope of allocated budget estimates and the permissible funding sources, state agencies shall organize the lease or lease-purchase of public property in accordance with the law on bidding, without the need to issue separate procurement decisions.

2. The lease of property serving the operations of state agencies, as prescribed in this Article, does not include the lease of information technology services and other services serving the operations of state agencies. The lease of information technology services and other services serving the operations of state agencies shall comply with the law on management of investment in information technology applications using the state budget funds, the law on bidding, and relevant laws.

3. Lease-purchase means that the agency conducting the lease-purchase of property makes an advance payment to the lessor for a certain portion of the property’s value as agreed upon, and the remaining amount is converted into lease payments to be paid to the lessor over an agreed period. Upon the expiration of the lease-purchase period and full payment of the remaining amount, ownership of the property shall be transferred to the agency conducting the lease-purchase. The agency shall record the property increase in accordance with the law on accounting and manage and use the property in accordance with the Law and this Decree.

Article 6. Assignment of physical property to state agencies

1. The authority and procedures for assigning property of state-funded projects shall comply with Section 1 Chapter VI of the Law and Chapter IX of this Decree.

2. The authority and procedures for assigning property established under all-people ownership shall comply with Section 2 Chapter VI of the Law and the Government of Vietnam’s Decree on the authority and procedures for establishing the all-people ownership of property and handling of property so established.

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4. The authority to decide the assignment of property falling within the scope specified in Clauses 1, 2, and 3 of this Article shall be as follows:

a) Ministers and Directors of central authorities shall decide, or delegate authority to decide, the assignment of property to state agencies under their respective management.

b) Presidents of the People’s Committees of provinces shall decide, or delegate the authority to decide, the assignment of property to state agencies under local management.

c) Chiefs of Offices of the provincial People’s Councils, or Chiefs of Offices of the Delegations of the National Assembly of Vietnam and the provincial People’s Councils in areas where these offices are merged (hereinafter referred to as “the Office of the provincial People’s Council”), shall decide the assignment of property serving the operations of the provincial People’s Councils and Delegations of the National Assembly of Vietnam.

5. Procedures for the assignment of property not falling within the scope specified in Clauses 1, 2, and 3 of this Article shall be as follows:

a) A state agency that wishes to use property shall prepare a written request for property assignment (specifying conformity of the requested property with the applicable standards and use norms) and send it to the agency, organization, or unit currently managing the property, so that the latter can report to the competent authority or person as prescribed in Clause 4 of this Article for consideration and decision. Where the property is assigned to an agency, organization, or unit for general management under Point a Clause 6 of this Article, no justification of conformity of the public property with the standards and use norms is required from the managing entity; however, when the property is assigned for actual use to specific agencies, organizations, or units, each of them must provide a justification of conformity with the applicable standards and norms.

b) Within 30 days from receipt of a written request, the agency, organization, or unit currently managing the property shall prepare 1 dossier set and submit it to its superior managing authority (if any) for reporting to the competent authority or person for consideration and decision on property assignment.

The dossier requesting property assignment includes:

Written document of the agency, organization, or unit currently managing the property: 1 original copy;

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Written request from the superior managing authority (if any): 1 original copy;

List of property requested for assignment (including name, quantity, area (for land and houses), original cost, and residue value according to accounting records): 1 original copy;

Other documents related to the property assignment request (if any): 1 copy.

c) Within 15 days from receipt of the complete dossier as prescribed in Point b of this Clause, the competent authority or person as prescribed in Clause 4 of this Article shall consider issuing a decision to assign the property, or issue a written response in cases where the request is deemed inappropriate.

The main contents of the decision on property assignment include:

Name of the state agency to which the property is assigned for management and use;

Name of the agency, organization, or unit currently managing the property;

List of assigned property (including name, quantity, area (for land and houses), original cost, and residue value according to accounting records);

Implementation responsibilities

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6. Where a single office headquarters can accommodate multiple agencies, organizations, or units, the competent authority or person shall:

a) Assign the property to 1 agency, organization, or unit for general management, while assigning other agencies, organizations, or units to use it. In this case, management and operation shall be carried out in a manner similar to concentrated administrative complexes. The agency, organization, or unit assigned to conduct general management shall record, declare, report, renovate, and repair the property in accordance with the law.

b) Assign to each agency, organization, or unit its own proportion of the house, works, or property affixed to land; land allocation shall comply with the law on land. The determination of the value of property for each portion of the area shall be decided by the competent authority or person, based on the settlement value of each portion (if settlement approval is made for each portion), or the estimated value of each portion (if settlement approval is not made or not required for each portion, but separate cost estimates are prepared for each), or the ratio of floor area used by each agency, organization, or unit to the total floor area of the office headquarters (if no separate settlement approval or cost estimate is made for each portion).

Section 2. LUMP-SUM FUNDING FOR USE OF PUBLIC PROPERTY AT STATE AGENCIES

Article 7. Principles of lump-sum finding for use of public property

1. Lump-sum funding for the use of public property shall apply to cadres, civil servants, and other individuals who are entitled to use public property in accordance with the standards and norms for the use of public property promulgated by competent authorities or persons.

2. The State encourages the application of lump-sum funding mechanisms regarding individuals entitled to use public property but not subject to mandatory lump-sum funding.

3. The implementation of lump-sum funding for the use of public property must ensure security, safety, and the full performance of assigned functions and tasks, while being more economical and efficient than investing in the construction, procurement, lease, or lease-purchase of property.

4. Lump-sum funding for the use of public property shall not apply in the following cases:

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b) State agencies that have already been assigned, invested in, procured, leased, or conducted lease-purchase of property for operational purposes, unless such property is handled in accordance with the law.

5. Where lump-sum funding for the use of public property has been implemented, no additional public property shall be provided, and no funding shall be allocated for the operation, maintenance, or repair of such property.

6. The funding for lump-sum payments shall be allocated within the state budget estimates of state agencies.

Article 8. Lump-sum funding for use of official housing

1. Lump-sum funding for the use of official housing shall apply to individuals entitled to official housing but for whom the State does not have available housing to allocate.

2. The amount of lump-sum funding shall be determined based on the prevailing lease rates for housing in the local market where the recipient is assigned to work, corresponding to the type and floor area of housing as prescribed in specific standards and norms applicable to that recipient.

Ministers, Directors of central authorities, Presidents of provincial People’s Committees, and Office Chiefs of provincial People’s Councils shall decide, or delegate the authority to decide, the specific lump-sum amount applicable to each eligible recipient under their respective management, based on the price survey results, quotations, or valuations, ensuring thrift and efficiency within the assigned budget estimates of the agency.

3. The lump-sum funding shall be paid to the recipient together with their monthly salary.

Article 9. Lump-sum funding for use of automobiles

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2. The lump-sum amount shall be paid to the recipient together with their monthly salary. In cases where a vehicle is used for business trips, the lump-sum amount shall be paid together with the travel cost reimbursement.

Article 10. Lump-sum funding for use of machinery and devices serving official titles

1. Eligible individuals and forms of lump-sum funding:

Cadres, civil servants, and other individuals entitled to use machinery and devices serving the operations of specific titles may register to receive lump-sum funding for the use of machinery and devices to perform their assigned tasks.

2. Lump-sum amount:

Lump-sum amount
(VND/month)

=

Price of machinery and devices according to applicable standards and norms (VND)

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12 (months)

Where:

a) The price of machinery and devices according to the applicable standards and norms shall be determined in accordance with the Prime Minister of Vietnam's Decision on standards and norms for the use of machinery and devices.

b) The depreciation percentage (%) shall be determined in accordance with the regulations of the Minister of Finance of Vietnam on the regulations on the management and depreciation of fixed assets at agencies, organizations, and units. In cases where the machinery and devices subject to lump-sum funding do not qualify as fixed assets, the depreciation percentage shall be determined based on that of a corresponding type of fixed asset as prescribed in the regulations of the Minister of Finance of Vietnam on the management and depreciation of fixed assets at agencies, organizations, and units. If there is no corresponding type of fixed asset, the depreciation percentage shall be set at 20% per year.

3. Ministers, Directors of central authorities, Presidents of provincial People’s Committees, and Office Chiefs of provincial People’s Councils shall decide, or delegate authority to decide, the eligible individuals and specific lump-sum amounts for the use of machinery and devices for cadres, civil servants, and other individuals under their management.

4. The lump-sum funding shall be paid to the recipient together with their monthly salary.

Article 11. Lump-sum funding for use of other property

Ministers, Directors of central authorities, Presidents of provincial People’s Committees, and Office Chiefs of provincial People’s Councils shall, based on the principles prescribed in Article 7 of this Decree and the actual situation, decide, or delegate authority to decide, the lump-sum funding for the use of public property not specified in Articles 8, 9, and 10 of this Decree at state agencies under their management, ensuring thrift and efficiency.

Section 3. USE OF PUBLIC PROPERTY AT STATE AGENCIES

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1. Public property at state agencies that is not being fully used may be shared for use by other state agencies, the people’s armed force units, public service providers, CPV agencies, the Vietnamese Fatherland Front, and socio-political organizations affiliated with the Vietnamese Fatherland Front, to serve their assigned functions and tasks. Public property eligible for shared use includes:

a) Conference halls.

b) Automobiles, ships, boats, and other means of transportation.

2. The Director of the agency possessing the public property (the agency assigned to monitor and record public property), as specified in Clause 1 of this Article, shall decide to allow other agencies, organizations, or units to share the use of the public property.

3. The shared use of public property must be recorded in a written agreement. The main contents of the written agreement include: the party providing the property for shared use, the party sharing the use of the property, the scope of shared use, the purpose, the duration, the cost of shared use, and the rights and obligations of each party during the period of shared use.

4. Agencies, organizations, and units sharing the use of public property shall:

a) Ensure the property is used for its proper function, securely, and safely; refrain from transferring the right to share the use of the property to other agencies, organizations, or units,  and from using it for other purposes.

b) Pay the agency providing the property a share-use fee to offset costs of electricity, water, fuel, labor, and other costs related to the operation and management of the property during the period of shared use, excluding depreciation (wear and tear) of fixed assets.

5. The share-used cost of public property shall be determined based on consumption norms and the duration of shared use.

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The agency providing the property for shared use shall issue payment receipts to the agencies, organizations, or units sharing the property. Proceeds from the shared use of public property shall be used to cover necessary costs for maintaining the operation of the shared property. Any remaining amount (if any) may be used by the agency possessing the public property for maintenance or repair of the shared property, or for funding its activities, with a corresponding reduction in its budget expenditures in accordance with the law on the state budget.

Article 13. Handling of supplies and materials recovered during maintenance and repair of public property

1. Maintenance and repair of public property are activities designed to ensure that public property operates and functions normally.

2. Supplies and materials recovered during the maintenance and repair of public property at state agencies that are still usable shall be handled as follows: the Director of the state agency shall issue a decision on their continued use if the agency still needs them; where the agency does not need the continued use, the recovered supplies and materials shall be transferred or sold.

If the agency possessing public property continues to use the recovered supplies and materials, or applies the form of transfer in which the agency possessing the public property or the receiving agency, organization, or unit uses such recovered supplies and materials to install additional components or replace parts of existing property, it is not required to determine their value, and not required to monitor or record such supplies and materials separately.   If the agency possessing public property continues to use the recovered supplies and materials, or applies the form of transfer in which the agency possessing public property or the receiving agency, organization, or unit uses such recovered supplies and materials independently, the agency possessing public property (in the case of continued use) and the receiving agency, organization, or unit (in the case of transfer) shall determine the value of such recovered supplies and materials for management, monitoring, and recording in accordance with the Minister of Finance of Vietnam’s regulations on the management and depreciation of fixed assets at agencies, organizations, and units.

3. The authority and procedures for deciding and organizing the transfer of supplies and materials recovered during the maintenance and repair of public property shall comply with Articles 20 and 21 of this Decree; in the written request for receipt of the transferred property, it is not required to provide justification for compliance with the applicable standards and norms.

4. The authority and procedures for deciding and organizing the sale of supplies and materials recovered during the maintenance and repair of public property shall comply with Articles 22, 23, 24, 25, 26, and 27 of this Decree and the following regulations:

a) Methods of selling recovered supplies and materials:

Sale by auction for recovered supplies and materials with a value from VN 50 million or more;

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Sale by direct designation for recovered supplies and materials with a value of under VND 10 million.

b) The determination of the value of recovered supplies and materials for determining the selling method, as well as the starting price for auction, listed selling price, or directly designated selling price, shall comply with Clause 2 Article 24 of this Decree. The determination of the value of recovered supplies and materials for use as grounds for determining the selling method shall be calculated based on the total value of all recovered supplies and materials during the maintenance or repair of each property; in cases where multiple properties are maintained or repaired at the same time, the value of recovered supplies and materials shall be determined based on the total value of recovered supplies and materials from that maintenance or repair instance.

5. Recovered supplies and materials from the maintenance and repair of public property at state agencies that are no longer usable shall be destroyed by the respective state agency.

Article 14. Utilization of public property at state agencies

1. The list of public property at state agencies subject to utilization includes:

a) Official housing.

b) Intellectual property rights and copyrights of application software.

c) Databases.

d) Property serving auxiliary or supportive activities for the performance of political tasks of state agencies (such as cafeterias, canteens, parking lots/garages, locations for installation of ATMs and vending machines, locations for installation or construction of telecommunications works, charging stations for electric vehicles, and locations for installation of LED screens and billboards for information and dissemination purposes).

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e) Laboratories, experimental devices, and other machinery, devices, and property serving scientific research, technical development, and innovation.

g) Property being historical-cultural monuments or historical monuments on land used for the construction of agencies’ headquarters; traditional rooms of agencies.

h) Other property that may be utilized in accordance with relevant laws.

2. The utilization of public property at state agencies must comply with the following principles:

a) It must not affect the performance of the state agency’s political tasks.

b) It must not violate the prohibitions set out by the Law.

c) It must ensure publicity, transparency, security, and safety; and comply with this Decree and relevant laws.

d) It must not alter the structure, architecture, and original condition of the public property (except in cases where additional investment is made to enhance the property’s use value; the added investment value shall automatically belong the agency possessing the public property after the utilization period expires); and must not cause loss of the agency’s land use rights or ownership rights over the public property.

3. The utilization of the property specified in Points a, b, and c Clause 1 of this Article shall comply with the corresponding provisions of the law on housing, the law on intellectual property, and relevant laws.

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5. Forms of utilization:

a) The agency possessing public property shall self-manage and use cafeterias, canteens, and parking lots/garages to provide services for the needs of its cadres, civil servants, employees, and visiting guests (hereinafter referred to as “self-utilization”). Service prices shall comply with the State’s regulations (for services priced by the State under the law on prices) or be decided by the Director of the agency possessing the public property to ensure full cost recovery and reasonable accumulation (for services not priced by the State under the law on prices).  

b) The agency may allow other organizations or individuals to exercise the right to utilize the cafeteria, canteen, or parking lot/garage to provide services for the needs of its cadres, civil servants, employees, and visiting guests.

The selection of other organizations or individuals to exercise the right to utilize the cafeteria, canteen, and parking lot/garage shall be conducted through either a contractor selection under the law on bidding or an auction under the law on property auctions. The decision to apply a contractor selection under the law on bidding or an auction shall be made by the Director of the agency possessing the public property. In cases where the auction is unsuccessful, the Director of the agency possessing the public property shall decide to either continue organizing another auction or proceed with contractor selection under the law on bidding to select another organization or individual to exercise the property utilization right, or conduct self-utilization as specified in Point a of this Clause.

The Director of the agency possessing the public property shall determine the starting price for the auction or the package price for contractor selection. The starting price and package price shall be determined in accordance with the regulations on determining bidding package prices as prescribed by the law on bidding. The price applied to other organizations or individuals exercising the utilization right shall be the winning auction price or winning bid price.

Organizations and individuals exercising the utilization right are entitled to collect service fees at the rates prescribed by the State (for services priced by the State under the law on prices) or to determine fee rates to ensure full cost recovery and reasonable accumulation (for services not priced by the State under the law on prices).

c) The agency may allow other organizations or individuals to use the locations within its office headquarters to install ATMs, vending machines, construct or install telecommunications works, electric vehicle charging stations, LED screens, and billboards for information and dissemination purposes combined with advertising, in accordance with the law.

The use of the locations within the office headquarters by other organizations or individuals to install ATMs or construct and install telecommunications works shall be carried out through direct negotiation with the interested organizations or individuals. The agency possessing public property shall prepare a plan for allowing other organizations or individuals to use the locations within its office headquarters for installing ATMs or constructing and installing telecommunications works, and send it to the interested organizations or individuals. Based on the registration dossiers submitted by the interested organizations or individuals, the agency possessing public property shall negotiate and sign a contract for the use of locations to install ATMs or construct and install telecommunications works, which shall serve as implementation grounds. The price for other organizations or individuals to use the locations within the office headquarters shall be the negotiated price agreed upon between the parties and recorded in the contract.

The selection of organizations or individuals to use the locations within the office headquarters for installing vending machines, electric vehicle charging stations, LED screens, or billboards for information and dissemination purposes, combined with advertising, shall comply with Point b of this Clause.

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a) Ministers and Directors of central authorities shall decide, or delegate authority to decide, the utilization of public property at state agencies under their respective management.

b) Presidents of provincial People’s Committees shall decide, or delegate the authority to decide, the utilization of public property at state agencies under local management.

c) Office Chiefs of provincial People’s Councils shall decide the utilization of public property managed and used by the Offices of provincial People’s Councils.

7. Utilization procedures:

a) The agency possessing the public property shall prepare a dossier requesting the utilization of public property and report it to its superior managing authority (if any) for submission of reports to the competent authority or person specified in Clause 6 of this Article for consideration and decision on the utilization of the public property. The dossier includes:

Written request for the utilization of property of the agency possessing public property (specifying the necessity; list of property to be utilized (name; quantity; area requested for utilization (for property being land or houses); original cost, residue value according to accounting records); form of utilization; utilization period; estimated proceeds (if any)): 1 original copy;

Written request for the utilization of property from the superior managing authority (if any): 1 original copy;

Other documents related to the property utilization request (if any): 1 copy.

b) Within 30 days from receipt of the dossier requesting the utilization of property prepared by the agency possessing the public property, the competent authority or person shall consider issuing a decision on the utilization of public property, or issue a written reply in case of disagreement with the property utilization.

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Name of the state agency permitted to utilize the property;

List of utilized property (including name, quantity, area (for land and houses), original cost, and residue value according to accounting records; utilization form; utilization period);

Implementation responsibilities

d) The agency possessing the public property shall issue receipts or sales invoices to organizations and individuals in accordance with the law on invoices and documents.

dd) The proceeds from the utilization of public property, after deducting direct costs related to the utilization of public property (costs of pricing, auction organization, contractor selection, electricity, water, fuel, labor, and other relevant costs) and fulfilling financial obligations to the State as prescribed by law (if any), shall be handled as follows:  the agency possessing the public property shall retain 50% of the remaining amount to supplement its annual recurrent expenditure source, to be used for management and other activities as specified in the agency’s internal spending regulations, and this amount shall be recognized as other legal proceeds of the agency; the remaining 50% shall be transferred to the central state budget (for state agencies under central management), or to the local state budget (for state agencies under local management), through the State Treasury, where the agency possessing the public property opens its account. The agency possessing public property subject to utilization shall manage and use the proceeds from the utilization and determine the amount to be transferred to the state budget.

8. The utilization of archives, storage facilities, meeting rooms, shared-use areas within office headquarters, and areas under the management of state agencies exceeding the standards and norms for the use of the office headquarters as prescribed in Point dd Clause 1 of this Article shall be carried out as follows:

a) The form of utilization shall comply with Point b Clause 1 Article 19 of this Decree.

b) The authority and procedures for submitting utilization decisions to the competent authority or person shall comply with Clause 6 and Points a, b, and c Clause 7 of this Article; the agency possessing the public property shall organize the utilization in accordance with Clause 7 Article 19 of this Decree.

9. The utilization of property such as laboratories, experimental devices, and other machinery, devices, and property serving scientific research, technical development, and innovation as prescribed in Point e Clause 1 of this Article shall be carried out as follows:

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b) The agency possessing the public property shall decide to allow state agencies, public service providers, people’s armed force units, CPV agencies, the Vietnamese Fatherland Front, and organizations affiliated with the Vietnamese Fatherland Front to use such property for conducting scientific research, technological development, and innovation.

c) State agencies, public service providers, people’s armed force units, CPV agencies, the Vietnamese Fatherland Front, and organizations affiliated with the Vietnamese Fatherland Front permitted to use the property shall comply with Clauses 4 and 5 Article 12 of this Decree.

10. The utilization of property, being historical-cultural monuments, historical monuments on land used for the construction of headquarters of agencies, and traditional rooms of agencies, as prescribed in Point g Clause 1 of this Article, shall be carried out as follows:

a) Organizations and individuals may be allowed to visit historical-cultural monuments, historical monuments on land used for the construction of the headquarters of the agency, and the traditional room of the agency. The agency possessing public property may collect entrance fees in accordance with the law on fees and charges. The management and use of the collected fees shall comply with the law on fees and charges.

b) Specific areas at the monuments may be used for selling souvenirs and displaying products. The use of these areas and the management and use of the proceeds shall comply with Clause 5 and Points d and dd Clause 7 of this Article.

c) The authority and procedures for submitting utilization decisions to the competent authority or person shall comply with Clause 6 and Points a, b, and c Clause 7 of this Article.

Article 15. Hiring units with function of managing and operating public property

1. The hiring of a unit with the function of managing and operating public property shall apply to all or part of the management and operation contents of public property as prescribed in Clause 2 Article 35 of the Law.

2. The agency possessing public property or the agency/unit assigned to manage a concentrated administrative complex shall decide the hiring of a unit with the function of managing and operating public property. The selection of such a unit shall comply with the law on bidding.

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4. The cost of hiring a unit with the function of managing and operating public property shall be determined based on market prices and the workload to be performed, ensuring thrift and efficiency.

5. The funding source for hiring a unit with the function of managing and operating public property shall be allocated from the state budget expenditure estimate of the agency possessing public property or the agency/unit assigned to manage the concentrated administrative complex.

Article 16. Conversion of functional use of public property

1. Conversion of the functional use of public property refers to the change of the intended use of public property (excluding adjustments to the layout or functions of rooms or areas within the same office headquarters). The conversion of the functional use of public property must be consistent with the characteristics and nature of the public property.

2. Authority to decide the conversion of the functional use of public property:

a) The agency possessing the public property shall decide the conversion of the functional use of public property, except in the cases specified in Point b of this Clause.

b) The authority or person competent to decide the disposal of public property shall decide the conversion of the functional use of public property in cases where the disposal of public property is combined with the conversion of its functional use.

3. Procedures for deciding the conversion of the functional use of public property in the case specified in Point a Clause 2 of this Article:

a) When there is a need to convert the functional use of public property, the specialized division of the agency possessing the public property shall prepare 1 dossier set for submission to the agency for consideration and decision.

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Statement of the specialized division of the agency possessing the public property regarding the conversion of the functional use of the property: 1 original copy;

List of property requested for conversion of functional use (name; quantity; area (for land or houses); current use purpose; expected new use purpose; reasons for conversion): 1 original copy;

Other related documents (if any): 1 copy.

b) Within 20 days from receipt of the complete dossier as prescribed in Point a of this Clause, the agency possessing the public property shall review and decide the conversion of the functional use of the public property.

The main contents of the decision on the conversion of functional use of public property include:

Name of the agency eligible for converting the functional use of public property;

List of property eligible for conversion of functional use (name; quantity; area (for land or houses); current use purpose; expected new use purpose; reasons for conversion);

Implementation responsibilities

c) Based on the decision on the conversion of functional use of public property, the agency possessing the public property shall manage and use the property according to its new purpose, adjust the information on the property in the agency’s property register, and make declarations and reports on the public property in accordance with regulations.

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Section 4. DISPOSAL OF PUBLIC PROPERTY AT STATE AGENCIES

Article 17. Authority to decide withdrawal of public property

The authority to decide the withdrawal of public property in the cases specified in Clause 1 Article 41 of the Law shall be as follows:

1. Ministers and Directors of central authorities shall decide, or delegate authority to decide, the withdrawal of public property of state agencies under their respective management, excluding the cases specified in Clause 2 of this Article.

2. Presidents of provincial People’s Committees shall decide the withdrawal of the office headquarters of state agencies under the management of central authorities or other local authorities located within their areas.

3. Presidents of provincial People’s Committees shall decide, or delegate the authority to decide, the withdrawal of public property of state agencies under the local management (including public property managed and used by Offices of provincial People’s Councils), excluding office headquarters located in another province.

Article 18. Procedures for withdrawal of public property

1. In cases where an agency possessing public property voluntarily returns it to the State as prescribed in Point g Clause 1 Article 41 of the Law:

a) The agency possessing the public property shall prepare and send 1 dossier set to its superior managing authority (if any) for consideration and submission to the competent authority or person prescribed in Clauses 1 and 3 Article 17 of this Decree for consideration and decision, or for report to the concerned Minister, Director of a central agency, or President of the provincial People’s Committee for consideration for requesting the President of the provincial People’s Committee where the property is located to consider deciding the withdrawal, in accordance with the authority specified in Clause 2 Article 17 of this Decree.

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Written request for disposal from the agency possessing the public property, using Form No. 01/TSC-XLTS enclosed with this Decree: 1 original copy;

Written request for the withdrawal of property from the superior managing authority (if any): 1 original copy;

Other documents related to the return of the property (if any): 1 copy.

b) Within 20 days from receipt of the complete and valid dossier, the competent authority or person prescribed in Article 17 of this Decree shall issue a decision on property withdrawal or provide a written response in case the requested return of the property is deemed inappropriate.

The main contents of the decision on property withdrawal include:

Name of the agency whose property is withdrawn;

List of withdrawn property (including name, quantity, area (for land and houses), original cost, residue value according to accounting records, and reasons for withdrawal);

Implementation responsibilities

c) Within 30 days from the date the decision on property withdrawal is issued by the competent authority or person, the agency whose property is withdrawn shall hand over the property and all related documents to the agency assigned to perform the task of managing public property as prescribed in Clauses 2 and 3 Article 19 of the Law, specifically as follows:

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The agency assigned to perform the task of managing provincial-level public property as prescribed in Clause 3 Article 19 of the Law regarding the public property withdrawn by the competent authority or person at the provincial level;

The agency assigned to perform the task of managing commune-level public property as prescribed in Clause 3 Article 19 of the Law regarding the public property withdrawn by the competent authority or person at the commune level.

d) If the agency whose property is subject to withdrawal fails to hand over the property within the prescribed time limit, the agency assigned to implement the withdrawal decision shall carry out compulsory withdrawal (for property other than office headquarters) or report to the competent authority or person to decide the compulsory withdrawal of the office headquarters in accordance with the law on land (for property being office headquarters). The organization of compulsory withdrawal of office headquarters shall be conducted in accordance with the regulations applicable to compulsory land expropriation as prescribed by the land law. The cost of compulsory enforcement shall be paid by the agency whose property is subject to compulsory withdrawal, using non-state budget funding sources.

The agency assigned to receive the property shall receive the withdrawn property within the prescribed time limit. Where the agency whose property is withdrawn fails to hand it over, or the agency assigned to receive the property fails to receive it within the prescribed time limit, the non-performing party (the one who fails to hand over or fails to receive) shall pay the costs of managing, preserving, and protecting the property during the delay period, and provide compensation in case the property is destroyed, lost, or damaged. In this case, the state budget must not be used to pay for the arising costs.

dd) The disposal and utilization of property after the competent authority or person issues a withdrawal decision shall comply with Article 19 of this Decree. During the period before the property disposal is completed or before the property is put into utilization, the agency whose property is withdrawn shall cooperate with the agency assigned to manage public property in protecting and preserving the withdrawn property and preventing any loss or damage to it.

2. In cases where the withdrawal of public property is made under Points a, b, c, d, dd, and e Clause 1 Article 41 of the Law:

a) When authorities with functions of inspecting, examining, auditing, or imposing administrative penalties, and other state management agencies discover that public property falls under any of the cases specified in Points a, b, c, d, dd, and e clause 1 Article 41 of the Law, they shall issue a written recommendation and transfer the relevant dossier (if any) to the competent authority or person prescribed in Article 17 of this Decree for consideration for deciding the withdrawal in accordance with the law.

b) Within 30 days from receipt of the recommendation and dossier (if any) from any of the agencies specified in Point a of this Clause, the competent authority or person prescribed in Article 17 of this Decree shall inspect and verify the management and use of the public property as recommended.

c) Within 15 days from the completion of the inspection and verification, if the property falls under a withdrawal case as prescribed by regulations, the competent authority or person prescribed in Article 17 of this Decree shall issue a decision on property withdrawal. The main contents of the decision on public property withdrawal shall comply with Point b Clause 1 of this Article.

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d) The handover of the property after a withdrawal decision is issued shall comply with Points c and d Clause 1 of this Article. The utilization and disposal of the property after the withdrawal decision is issued shall comply with Article 19 of this Decree. During the period in which the property has yet to be fully disposed of or put into utilization, the agency whose property is withdrawn shall cooperate with the agency assigned to manage public property in protecting and preserving the withdrawn property and preventing any loss or damage to it.  

3. In cases where public property is withdrawn under Point h Clause 1 Article 41 of the Law, the authority and procedures for withdrawal, as well as the disposal and utilization of the withdrawn property, shall comply with relevant laws. Where the relevant laws do not provide for these matters, Clauses 1 and 2 of this Article shall prevail.

In cases where land or property affixed to land is subject to land expropriation under the law on land, or where such land and property affixed to land fall under both land expropriation as prescribed by the law on land and property withdrawal under Article 41 of the Law, the expropriation of land and the disposal of property affixed to land after withdrawal shall comply with the law on land.

4. Within 30 days from completion of the property withdrawal, the agency whose property is withdrawn shall record a property decrease and report the change in public property in accordance with regulations. State agencies authorized by the competent authority or person to apply a separate financial mechanism (such as capital allocation or depreciation of fixed assets), or apply or adopt the financial mechanism of enterprises as prescribed by the law, shall record the residue value of the withdrawn property in accordance with accounting regulations applicable to the liquidation of property of enterprises.

After completing the receipt of withdrawn property that is an office headquarters as decided by the competent authority or person, the receiving agency shall complete all land-related administrative procedures in accordance with the law on land.

5. For withdrawn property disposed through the forms prescribed in Article 41 of the Law, the costs of the handover, receipt, and disposal of withdrawn property shall be:

a) Paid by the agency, organization, or unit assigned or receiving the transferred property, in cases where the property is assigned or transferred.

b) Implemented in accordance with Article 40 of this Decree in cases where the property is sold or liquidated.

c) Paid by the agency whose property is withdrawn from its permissible funding sources, in cases where the property is destroyed.

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6. For withdrawn property that is put into utilization, the costs of the handover, receipt, and utilization shall be covered by the proceeds from the utilization of the withdrawn property.

Article 19. Disposal and utilization of public property subject to withdrawal decisions by competent authorities or persons

1. Forms of disposal and utilization of public property subject to a withdrawal decision by a competent authority or person: 

a) The disposal of public property subject to a withdrawal decision shall comply with Clause 4 Article 41 of the Law.

b) The utilization of public property subject to a withdrawal decision shall be as follows:

Allocation of office headquarters of public service facilities (including or excluding other existing property at such headquarters or facilities) to state agencies, people’s armed force units, public service providers, CPV agencies, the Vietnamese Fatherland Front, and organizations affiliated with the Vietnamese Fatherland Front for temporary use, during the period when they have no available property or while their office headquarters or facilities are being renovated, repaired, upgraded, or constructed.

Allocation to commune-level People’s Committees for temporary use as cultural or sports facilities or for other public purposes within the concerned area. 

2. The authority and procedures for disposing public property subject to a withdrawal decision by a competent authority or person, in the forms specified in Points a, b, c, and d Clause 4 Article 41 of the Law, shall comply with Articles 6, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, and 33 of this Decree. In particular, the written request for property disposal in the dossier requesting the disposal shall be replaced by a plan for withdrawn property disposal, prepared by the agency assigned to perform the task of managing public property as prescribed in Point c Clause 1 Article 18 of this Decree; the reason for requesting the disposal shall be specified as disposal of withdrawn property.

In cases where the transferred property consists of school sites, houses, or land located in remote, mountainous, or isolated areas that are no longer suitable for use as office headquarters, public service facilities, medical, cultural, or sports facilities, or for other public purposes, and no organizations or individuals have a demand to receive or lease the land, the property affixed to the land shall be demolished or destroyed, and the commune-level People's Committee or land bank development organizations shall be assigned to manage the land in accordance with the law on land.

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a) Ministers and Directors of central authorities shall approve plans for the utilization or disposal of property withdrawn by competent authorities or persons specified in Clause 1 Article 17 of this Decree.

b) Presidents of People’s Committees of provinces or communes shall approve plans for the utilization or disposal of property withdrawn by competent authorities or persons of the same level.

4. The agency assigned to perform the task of managing public property as prescribed in Clause 2 Article 19 of the Law (for the case specified in Point a Clause 3 of this Article ), and the agency assigned to perform the task of managing public property as prescribed in Clause 3 Article 19 of the Law (for the case specified in Point b Clause 3 of this Article), shall prepare the plan for utilization or disposal of property under the forms specified in Points dd and e Clause 4 Article 41 of the Law, and submit it to the competent person prescribed in Clause 3 of this Article for consideration and decision.  In cases where the agency assigned to perform the task of managing public property is also the one requesting the competent authority or person to issue a withdrawal decision, and the competent authority or person issuing the withdrawal decision is also the one competent to approve the utilization or disposal plan, the plan for property utilization or disposal may be submitted simultaneously with the request for property withdrawal so that the competent authority or person may consider approving both in a single decision.

A dossier submitted for approval for the plan includes:

a) Written request for approval for the plan from the agency assigned to perform the task of managing public property: 1 original copy.

b) Property utilization or disposal plan: 1 original copy.

The property utilization or disposal plan is considered a proposal on the form of disposal as prescribed in Points dd and e Clause 4 Article 41 of the Law, or the form of utilization as prescribed in Point b Clause 1 of this Article, for each property subject to a withdrawal decision.

c) Withdrawal decision of the competent authority or person: 1 copy;

d) Other documents related to the property and the proposed utilization or disposal plan: 1 copy.

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6. Within 30 days from the date the competent authority or person prescribed in Clause 3 of this Article approves the property utilization or disposal plan, the agency assigned to perform the task of managing public property shall carry out the handover and receipt of the property in accordance with the approved plan. The handover and receipt of property shall be recorded in writing, using Form No. 02/TSC-BBGN enclosed with this Decree.

The agency assigned to perform the task of managing public property as prescribed in Point c Clause 1 Article 18 of this Decree, after receiving the withdrawn property, shall establish a monitoring record of the withdrawn property and determine the residue value of the fixed assets as of the time of disposal in accordance with regulations applicable to state agencies. Any costs incurred during the management of withdrawn property pending utilization or disposal (such as protection, preservation, repair, or maintenance costs) shall be paid by the agency assigned to perform the task of managing public property as prescribed in Point c Clause 1 Article 18 of this Decree, and allocated in its recurrent expenditure estimates.

7. In cases the property is disposed of by assigning it to a land bank development organization for management and utilization, the disposal of property affixed to land, in cases where the State allocates or leases the land in accordance with the law on land, shall comply with Point e Clause 7 Article 37 of this Decree.

8. In cases where the property is temporarily allocated for use by another agency, organization, or unit, during the temporary use period, such agency, organization, or unit shall use the property for the approved purposes; pay for electricity, water, labor services, protection, renovation, maintenance, repair (if any), and other related costs (excluding depreciation costs and land rent), such costs shall be recorded as the operating costs of the agency, organization, or unit, or included in the investment cost of new construction, repair, upgrading, or renovation of the office headquarters or public service facilities under projects or tasks approved by the competent authority or person.   Any renovation or repair (if any) of houses or works during the temporary use period shall be carried out by the temporarily using agency, organization, or unit in accordance with relevant laws. After the expiration of the utilization period as specified in the plan approved by the competent authority or person, or upon issuance of a property disposal decision by the competent authority or person, the agency, organization, or unit temporarily using the property shall hand it back to the agency assigned to manage public property, so that the latter may continue to develop a plan for property disposal or utilization in accordance with this Article. The agency, organization, or unit temporarily using the property shall ensure that the property handed back remains in normal working and operating conditions.

Article 20. Authority to decide transfer of public property

The authority to decide the transfer of public property in the cases specified in Clause 1 Article 42 of the Law shall be as follows:

1. Authority to decide the transfer of public property among state agencies, people’s armed force units, public service providers, CPV agencies, the Vietnamese Fatherland Front, and socio-political organizations:

a) Ministers and Directors of central authorities shall decide the transfer of public property from agencies, organizations, and units under their respective management to those under the management of other ministries or central agencies, or to agencies, organizations, and units under the management of local authorities, after obtaining the consent of the relevant Ministers, Directors of central authorities, and Presidents of provincial People’s Committees concerned.

b) Ministers and Directors of central authorities shall decide, or delegate authority to decide, the transfer of public property among agencies, organizations, and units under their respective management.

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d) Presidents of provincial People’s Committees shall decide, or delegate the authority to decide, the transfer of public property among agencies, organizations, and units under local management (including public property managed and used by Offices of provincial People’s Councils).

2. Authority to decide the transfer of public property in special cases:

a) Ministers, Directors of central authorities, and Presidents of provincial People’s Committees shall decide the transfer of public property from agencies, organizations, and units under their respective management (including public property managed and used by Offices of provincial People’s Councils) to support associations and organizations assigned tasks by the CPV or State, in accordance with the law on associations, based on the capacity to balance the state budget and property resources.

The transfer of office headquarters to associations and organizations assigned tasks by the CPV or the State shall be carried out in cases where such associations or organizations do not have office headquarters and the local organizations with the function of managing and trading houses do not have suitable housing or land banks to lease to the associations or organizations in accordance with the Government of Vietnam’s regulations on the management, use, and utilization of houses and land, being public property, not used for residential purposes, assigned to local organizations with the function of managing and trading houses for management and utilization.

b) Ministers, Directors of central authorities, and Presidents of provincial People’s Committees shall decide the transfer of public property from agencies, organizations, and units under their respective management to wholly state-owned enterprises, in the form of increasing capital at the enterprise, after obtaining the consent of the agency representing the state capital ownership at the enterprise.

Article 21. Procedures for transfer of public property

1. When there is public property that needs to be transferred, the agency possessing the public property shall prepare and submit 1 dossier set to the superior managing authority (if any) for the latter to review and request the competent authority or person prescribed in Article 20 of this Decree to consider issuing a decision.

The dossier requesting the property transfer includes:

a) Written request for disposal from the agency possessing the public property, using Form No. 01/TSC-XLTS enclosed with this Decree: 1 original copy.

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c) Written request for the transfer and receipt of property from the superior managing authority (if any). The superior managing authority of the agency, organization, or unit wishing to receive the property shall provide a specific opinion on the conformity of the property receipt request with the standards and norms for the use of public property (excluding cases specified in Clause 2 Article 20 of this Decree or temporary transfers during the period when the agency, organization, or unit is investing in the construction, repair, or renovation of its office headquarters or public service facility) and the intended purpose of property use after receipt: 1 original copy.

d) Written request from the Standing Committee of the Central Committee of the Vietnamese Fatherland Front (in cases where the transfer is to an association/organization under the Central Committee of the Vietnamese Fatherland Front), or from the Standing Committee of the provincial Vietnamese Fatherland Front (in cases where the transfer is to an association/organization under the provincial Vietnamese Fatherland Front), or from the Standing Committee of the commune-level Vietnamese Fatherland Front (in cases where the transfer is to an association/organization under the commune-level Vietnamese Fatherland Front): 1 original copy.

dd) Written confirmation from the local organization with the function of managing and trading houses, specifying that there is no suitable housing or land banks available for lease to the association/organization (in cases specified in Point a Clause 2 Article 20 of this Decree and applied in provinces where such management organizations exist): 1 copy.

e) Other documents related to the property transfer request (if any): 1 copy.

In cases where the transfer of property is made due to changes in the managing authority, organizational structure, or management delegation, the dossier requesting the property transfer shall include the documents specified in Points a and e of this Clause, together with a written request for the property transfer from the superior managing authority (if any) of the agency possessing the public property. After completing the handover and receipt procedures, the agency, organization, or unit receiving the transferred property shall arrange the use of the property in accordance with the standards and norms for the use of public property promulgated by the competent authority or person. For any redundant property or property subject to disposal under the Law and this Decree, the receiving agency, organization, or unit shall prepare a dossier and report to the competent authority or person for consideration and decision as prescribed by regulations.

2. Within 20 days from receipt of the complete and valid dossier, the competent authority or person prescribed in Article 20 of this Decree shall issue a decision on public property transfer or provide a written response in case the transfer request is deemed inappropriate.

3. The main contents of the decision on public property transfer include:

a) The agency possessing the property to be transferred.

b) The agency, organization, unit, or enterprise receiving the transferred property.

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d) Implementation responsibilities.

4. Within 30 days from the date the competent authority or person issues a decision on the property transfer, the agency possessing the property and the agency, organization, unit, or enterprise receiving the transferred property shall:

a) Organize the handover and receipt of the property. The handover and receipt shall be recorded in writing, using Form No. 02/TSC-BBGN enclosed with this Decree.

b) Record the property increase or decrease in accordance with the current accounting regulations. State agencies permitted by the competent authority or person to apply a separate financial mechanism (including capital allocation and depreciation of fixed assets), or apply or adopt the financial mechanism of enterprises in accordance with the law, shall record the residue value of the withdrawn property in accordance with accounting regulations applicable to the liquidation of property of enterprises.

c) Complete the procedures for registering ownership and use rights for the property as prescribed by the law, and report the change in property in accordance with regulations.

5. Reasonable costs directly related to the handover and receipt of property shall be paid by the receiving agency, organization, unit, or enterprise in accordance with regulations.

6. In case of transfer of public property as prescribed in Point b Clause 2 Article 20 of this Decree:

a) After receiving the property, the enterprise shall hire a valuation enterprise to appraise the property value. Based on the list and actual condition of the transferred property and the valuation results provided by the valuation enterprise, the competent authority or person shall decide the value of the property to be recorded as an increase in state capital at the enterprise. The use of the valuation certificate and valuation report issued by the valuation enterprise shall comply with the law on prices.

b) The land use right value shall not be included in the property value for the purpose of recording an increase in state capital at the enterprise. The enterprise receiving the transferred property shall carry out land-related administrative procedures and pay land rent in accordance with the law on land.

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If, after receiving the transferred property, the enterprise no long needs to use it as an a headquarters or business location, the enterprise shall carry out procedures for returning the property to the State for withdrawal in accordance with the law on land.

7. Provincial People’s Committees shall direct local competent authorities to carry out administrative procedures in accordance with the law on land in cases where office headquarters are transferred to complete the implementation of the transfer decision issued by the competent authority or person.

Article 22. Authority to decide sale of public property

1. The authority to decide the liquidation of public property in the form of sale shall comply with Article 28 of this Decree.

2. The authority to decide the sale of public property in the cases specified in Points a, b, and c Clause 1 Article 43 of the Law shall be as follows:

a) Ministers and Directors of central authorities shall decide, or delegate authority to decide, the sale of fixed assets at state agencies under their respective management.

b) Presidents of provincial People’s Committees shall decide, or delegate the authority to decide, the sale of fixed assets at state agencies under local management.

c) Office Chiefs of provincial People’s Councils shall decide the sale of property managed and used by provincial People’s Councils.

d) Agencies possessing public property shall decide the sale of:

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Public property that is not fixed assets.

Article 23. Procedures for sale of public property

1. Any agency possessing public property that falls under the cases specified in Points a, b, and c Clause 1 Article 43 of the Law shall prepare and send submit 1 dossier set to its superior managing authority (if any) for the latter to review and request the competent authority or person prescribed in Clause 2 Article 22 of this Decree to consider issuing a decision.

The dossier requesting the sale of public property includes:

a) Written request for disposal from the agency possessing the public property, using Form No. 01/TSC-XLTS enclosed with this Decree: 1 original copy.

b) Written request for the sale of public property from the superior managing authority (if any): 1 original copy.

c) Other documents related to the request for property sale (if any): 1 copy.

2. Within 20 days from receipt of the complete and valid dossier, the competent authority or person prescribed in Clause 2 Article 22 of this Decree shall consider issuing a decision on public property sale or provide a written response in case the sale request is deemed inappropriate.

The main contents of the decision on public property sale include:

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b) The list of property to be sold (name, quantity; original cost, residue value according to accounting records; reasons for sale).

c) The method of sale of property (in cases where the method of auction/price listing/direct sale has been determined, it shall be specified in the decision; in cases where the method has not been determined, the agency assigned to organize the sale of property shall decide the specific method based on Clause 1 Article 24, Clause 1 Article 26, and Clause 1 Article 27 of this Decree).

d) The agency assigned to organize the sale of public property.

dd) Management and use of proceeds from the sale of property.

e) The validity period of the decision (up to 6 months from the date of issuance).

3. The authority or person competent to decide the sale of public property shall assign the agency possessing the public property or the agency assigned to perform the task of managing public property, as prescribed in Clauses 2 and 3 Article 19 of the Law, to organize the sale of public property.

Where the competent authority or person assigns the responsibility for organizing the sale of public property to the agency assigned to perform the task of managing public property, as prescribed in Clauses 2 and 3 Article 19 of the Law, the following principles shall apply:

a) The agency assigned to perform the task of managing public property, as prescribed in Clause 2 Article 19 of the Law, shall organize the sale of public property decided by the Minister or the Director of the central authority.  

b) The agency assigned to perform the task of managing provincial-level public property, as prescribed in Clause 3 Article 19 of the Law, shall organize the sale of public property decided by the President of the provincial People’s Committee.

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4. Based on the decision on public property sale issued by the competent authority or person, the agency assigned to organize the sale of public property, as prescribed in Clause 3 of this Article, shall organize the sale in accordance with Articles 24, 25, 26, and 27 of this Decree. In case the validity period of the decision expires and the sale has not been completed, the following shall apply:

a) If the sale is to continue: within 5 working days from the date the decision expires, the agency possessing the public property shall prepare a written report specifying the implementation progress, reasons for the delay, and propose a renewal. This report shall be submitted to the superior managing agency (if any) for the latter to report to the competent authority or person for consideration and decision on the renewal of the validity period of the sale decision, allowing the continued implementation (up to 6 months from the date of the renewal decision).

b) If the sale is not to continue: within 5 working days from the date the decision expires, the agency possessing the property shall prepare a dossier and report to the competent authority or person for consideration and decision on disposal under the forms prescribed in Clauses 1, 2, 2a, 5, 6, 7, and 8 Article 40 of the Law.

5. Within 30 days from the date of sale completion, the agency possessing the property shall record the property decrease and report the change in public property in accordance with regulations.

6. Procedures for liquidating public property by sale shall comply with Articles 29 and 31 of this Decree.

Article 24. Sale of public property by auction

1. The sale of public property must be conducted publicly through auction, except for cases where the sale is carried out by price listing or direct sale as prescribed in Clause 1 Article 26 and Clause 1 Article 27 of this Decree.

2. Determination of the starting price:

a) The head of the agency assigned to organize the sale of property, as prescribed in Clause 3 Article 23 of this Decree, shall decide the starting price of the property to be auctioned.

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The valuation conducted by the valuation council or the valuation enterprise shall comply with the law on prices, ensuring that the determined value is consistent with the market price of the property of the same type, or the property with equivalent technical specifications, quality, and origin at the time of valuation (if any). The valuation council shall provide a valuation result notice, and the valuation enterprise shall provide a valuation certificate for the head of the agency assigned to organize the sale of property in accordance with the law on prices.

c) The price determined under this Clause does not include value-added tax (VAT).

3. For persons who are not allowed to participate in public property auctions, the property auction law shall prevail.

4. The agency assigned to organize the sale of property, as prescribed in Clause 3 Article 23 of this Decree, shall hire a property auction organization to conduct the auction. The selection of the property auction organization shall comply with the property auction law and relevant laws.  In cases where no auction organization can be hired (after sending a notice of selection of a property auction organization at least twice, but no organization registers to participate, or there are registered organizations but none meet the requirements), a property auction council shall be established to conduct the auction. The establishment and operation of the property auction council shall comply with the property auction law.

5. The procedures for auctioning public property shall comply with the property auction law. The agency assigned to organize the sale of property shall supervise the auction process and the performance of other rights and obligations of the property owner as prescribed by the property auction law.

6. The selling price of public property through auction is the winning bid price. Within 7 working days from receipt of the auction results from the auction organization or the property auction council, the agency assigned to organize the sale of the property shall sign a property sale contract with the winning bidder. The property sale contract shall be executed in accordance with civil laws.

7. Payment for the purchase of property shall be carried out as follows:

a) Within 5 working days from the date of signing the property sale contract, the purchaser shall pay the purchase amount to the agency assigned to organize the sale of the property.

b) If the purchaser fails to pay the full purchase amount within the time limit prescribed in Point a of this Clause, the agency assigned to organize the sale of the property shall cancel the signed contract, and the purchaser shall forfeit an amount equivalent to the deposit as compensation. The agency assigned to organize the sale of the property may sell it to the next highest bidder at the auction, provided that the next bid plus the deposit amount is at least equal to the winning bid price and the next highest bidder agrees to purchase the property. Where the next bid plus the deposit amount is lower than the winning bid price, or the next highest bidder refuses to purchase the property, the agency assigned to organize the sale of the property shall handle the matter in accordance with Article 25 of this Decree.

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8. The agency assigned to organize the sale of the property shall issue an invoice for the sale of public property to the purchaser in accordance with regulations. The delivery of the property to the purchaser shall be carried out at the location where the property is located after the purchaser has completed full payment.

Article 25. Disposal of public property in cases of unsuccessful auctions

1. Where the first auction is unsuccessful, another auction shall be organized.

2. Where the second or subsequence auctions are also unsuccessful, the agency assigned to organize the sale of the property shall implement one of the following plans:

a) Continue to organize another auction in accordance with the law; or

b) Request the competent authority or person who issued the decision on public property sale to consider issuing a decision to revoke the decision on auction sale of public property to apply another disposal method in accordance with the Law and this Decree.

3. The determination of cases where the auction is unsuccessful shall be carried out in accordance with the property auction law. The organization of another auction shall comply with Clauses 3, 4, 5, and 6 Article 24 of this Decree. The agency assigned to organize the sale of the property shall determine the cause of the unsuccessful auction. If it is determined that the starting price is too high and no longer appropriate for the market price, the agency assigned to organize the sale of the property shall report to its head for consideration for the issuance of a decision on the re-determination of the starting price for re-auction.  The re-determination of the starting price shall comply with Clause 2 Article 24 of this Decree.   

4. Procedures for changing the method of disposal of property, as prescribed in Point b Clause 2 of this Article, shall be carried out as follows:

a) Within 7 working days from the date the auction is determined to be unsuccessful, the agency assigned to organize the sale of the property shall prepare and submit 1 dossier set to the superior managing authority (if any) for the latter to review and request the competent authority or person prescribed in Clause 2 Article 22 of this Decree to issue a decision to revoke the decision on auction sale of public property.

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A written request for revocation of the decision on auction sale made by the agency assigned to organize the sale of the property (specifying the reasons for the unsuccessful auction and providing a detailed description of the auction process): 1 original copy;

Written request for revocation of the decision on auction sale from the superior managing authority (if any): 1 original copy;

Decision on auction sale of the property issued by the competent authority or person: 1 copy;

Property auction record (if any) and other documents related to the auction process: 1 copy.

b) Within 7 working days from receipt of the complete and valid dossier, the competent authority or person prescribed in Clause 2 Article 22 of this Decree shall consider issuing a decision to revoke the decision on auction sale of public property or a written request to organize another auction.  

c) In cases where the competent authority or person issues a decision to revoke the decision on auction sale of public property, the agency possessing the public property shall prepare and submit a dossier requesting the competent authority or person to consider issuing a decision on the method of disposal in accordance with the Law and this Decree.

Article 26. Sale of public property by price listing

1. The public sale of public property by price listing shall apply to public property with an original cost recorded in accounting records of less than VND 250 million per recorded property item (hereinafter referred to as “1 property unit”) and a reappraised value from VND 10 million to under VND 50 million per property unit. In cases where the public property has no recorded original cost in accounting records, the sale of public property by price listing shall apply to public property with a reappraised value from VND 10 million to under VND 50 million per property unit.  If the property specified in this Clause is sold together with property that must be sold by auction, the auction method shall be applied. The price listing method shall not apply to the sale of automobiles (except for the sale of supplies or materials recovered from the liquidation of automobiles).

2. The listed selling price of public property shall be its reappraised value. The reappraisal of public property value shall be carried out in accordance with the regulations on the determination of property value specified in Clause 2 Article 24 of this Decree.

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a) Persons without legal capacity, persons who have lost or have limited legal capacity, persons who have difficulty in perception or behavior control, or persons who, at the time of registration to purchase property, are unable to perceive or control their behavior;

b) Persons who have the authority to decide the sale of the property, or persons who directly appraise or reappraise the value of the property;

c) The parents, spouses, children, and biological siblings of the persons specified in Point b of this Clause.

4. Procedures for the sale of public property by price listing:

a) The agency assigned to organize the sale of the property shall post the listed selling price of the property at its office headquarters, and simultaneously publish information on the property on the public property website. The period for listing and announcing the price shall be 5 working days from the date the price listing begins.

b) Any person who wishes to purchase the property shall submit a property purchase registration form within the price listing period and may register with the agency assigned to organize the sale of the property to inspect the property before deciding to register for purchase.

c) Upon the expiration of the period for listing and announcing the price, if multiple persons register to purchase the property, the agency assigned to organize the sale shall draw lots to determine the purchaser. The drawing of lots must be conducted publicly and witnessed by all registered purchasers. If only one person registers to purchase the property, that person shall have the right to purchase the property. The determination of the eligible purchaser shall be recorded in writing.

d) The purchase price of the property shall be the listed and announced price.

5. Within 5 working days from the date of signing the record determining the eligible purchaser, the purchaser shall sign the property sale contract and pay the purchase amount to the agency assigned to organize the sale of the property. The payment of the purchase amount shall be made in accordance with Clause 7 Article 24 of this Decree.

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7. If, upon the expiration of the price listing period, no one registers to purchase the property, the head of the agency assigned to organize the sale of the property shall consider reducing the listed sale price to organize another sale, ensuring that each price reduction does not exceed 10% of the previously listed price.

8. The Ministry of Finance of Vietnam shall provide guidance on the implementation of Clause 4 of this Article.

Article 27. Sale of public property by direct sale

1. The sale of public property by direct sale shall apply to public property with an original cost recorded in accounting records of less than VND 250 million per property unit and a reappraised value of less than VND 10 million per property unit, or to public property that does not meet the standards of fixed assets. In cases where the public property’s original cost has not been recorded in accounting records, the sale of such public property by direct sale shall apply to public property with a reappraised value of less than VND 10 million per property unit.

The direct sale method shall not apply to the sale of automobiles (except for the sale of supplies or materials recovered from the liquidation of automobiles). If the property specified in this Clause is sold together with property that must be sold by auction, the auction method shall be applied.

2. The determination of the direct sale price shall comply with Clause 2 Article 24 of this Decree.

3. Individuals specified in Clause 3 Article 26 of this Decree shall not be eligible to purchase public property by direct sale.

4. After the issuance of the decision on the sale of the property by the competent authority or person, the agency assigned to organize the sale of the property shall publicly announce the sale at the headquarters of the agency possessing the property and sell the property to the first person who submits a written request to purchase. The public announcement period shall be 5 working days from the date the announcement begins.

If, upon the expiration of the announcement period, no one registers to purchase the property, the head of the agency assigned to organize the sale of the property shall consider reducing the price to organize another sale, ensuring that each price reduction does not exceed 10% of the previously announced price.

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The payment for the property shall be made in accordance with Clause 7 Article 24 of this Decree. The agency assigned to organize the sale of the property shall issue an invoice for the sale of public property to the purchaser in accordance with regulations. The delivery of the property to the purchaser shall be carried out at the location where the property is located after the purchaser has completed full payment.

Article 28. Authority to decide liquidation of public property

The authority to decide the liquidation of public property in the cases specified in Clause 1 Article 45 of the Law shall be as follows:

1. Ministers and Directors of central authorities shall decide, or delegate authority to decide, the liquidation of public property, being fixed assets, at state agencies under their respective management.

2. Presidents of provincial People’s Committees shall decide, or delegate the authority to decide, the liquidation of public property, being fixed assets, at state agencies under local management.

3. Office Chiefs of provincial People’s Councils shall decide the liquidation of property managed and used by provincial People’s Councils.

4. Agencies possessing public property shall decide the liquidation of:

a) Public property, being fixed assets, under their authority as delegated by Ministers, Directors of central authorities, or Presidents of provincial People’s Committees.

b) Public property that is not fixed assets.

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1. When public property reaches the end of its useful life (the period used for depreciation calculation in accordance with regulations on the management and depreciation of fixed assets at agencies, organizations, or units, or upon reaching the prescribed lifespan or use frequency under the law), and the agency assigned to manage and use such property wishes to liquidate it; when public property has yet to reach the end of its useful life but has been damaged beyond repair or the repair is deemed in effective (with the estimated repair cost exceeding 30% of the original cost, in cases where the original cost can be determined, or exceeding 50% of the investment value for constructing or purchasing new property of the same type or of equivalent technical standards, quality, and origin at the time of liquidation, in cases where the original cost cannot be determined); when office buildings or other property affixed to land must be demolished under the decision of a competent authority or person, the agency possessing the property shall prepare and submit 1 dossier set requesting the liquidation of public property to the superior managing authority (if any) for the latter to review and request the competent authority or person prescribed in Article 28 of this Decree to consider issuing a decision.

The dossier requesting property liquidation includes:

a) Written request for disposal from the agency possessing the public property, using Form No. 01/TSC-XLTS enclosed with this Decree: 1 original copy.

b) Written request for the liquidation of public property from the superior managing authority (if any): 1 original copy.

c) Written opinion from the specialized agency for construction under the People’s Committee of the province or commune, or written appraisal from a qualified consulting unit on the condition and repair feasibility of the property (for property being houses or construction works that have yet to reach the end of their useful life but are damaged beyond repair): 1 copy.

d) Other documents related to the property liquidation request (if any): 1 copy.

2. Within 20 days from receipt of the complete and valid dossier, the competent authority or person prescribed in Article 28 of this Decree shall consider issuing a decision on property liquidation or provide a written response in case the liquidation request is deemed inappropriate.

The main contents of the decision on public property liquidation include:

a) The agency possessing the property to be liquidated.

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c) The form of liquidation (sale; demolition; destruction).

d) Management and use of proceeds from the liquidation (if any).

dd) Implementation responsibilities.

3. Within 60 days (for houses and other property affixed to land) or 30 days (for other property) from the date of issuance of the liquidation decision by the competent authority or person, the agency possessing the property to be liquidated shall organize the liquidation of the property in accordance with Articles 30 and 31 of this Decree.

4. Within 30 days from the date of completion of the liquidation, the agency possessing the liquidated property shall record the property decrease and report the change in property in accordance with regulations.

5. In cases where demolition or destruction of property is required to implement an investment project approved by a competent authority or person (the property to be demolished or destroyed is shown in the base design drawing, construction design drawing, project dossier, or in the decision approving the technical-economic report or the project), or for site clearance when the State expropriates land, the agency possessing the property is not required to report to the competent authority or person for a decision on public property liquidation as prescribed in this Article. The demolition or destruction of property shall be carried out as follows:

a) Demolition or destruction of property for the implementation of an investment project approved by a competent authority or person:

Where the agency possessing the property is the project owner, based on the approved project content relating to demolition, destruction, or site clearance, the agency possessing the property shall organize the demolition/destruction and dispose of the supplies and materials recovered from the demolition/destruction in accordance with Article 30 of this Decree and the approved project contents.

Where the agency possessing the property is not the project owner, it shall hand over the property to the project management board/project owner for project implementation. The handover shall be recorded in writing, using Form No. 02/TSC-BBGN enclosed with this Decree. Based on this property handover record, the agency possessing the property shall record a property decrease as prescribed by regulations. The project management board/project owner shall organize the demolition or destruction of the property for project implementation and dispose of supplies and materials recovered from such demolition/destruction in accordance with Article 30 of this Decree and the project approved by the competent authority or person.

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b) Demolition or destruction of property for site clearance when the State expropriates land:

The agency possessing the property shall hand over the property to be demolished or destroyed to the organization in charge of compensation and site clearance. The handover shall be recorded in writing, using Form No. 02/TSC-BBGN enclosed with this Decree. Based on this property handover record, the agency possessing the property shall record a property decrease as prescribed by regulations. The organization in charge of compensation and site clearance shall carry out compensation, support, site clearance activities, and dispose of the property in accordance with the law on land.

6. Where houses or works are constructed for temporary use within a certain period as decided by a competent authority or person, or as approved in a project by a competent authority or person, upon the expiration of the temporary use period, the agency possessing the property or the project management board/project owner (in cases where the agency possessing the property is not the project owner) shall organize the demolition or destruction of such property in accordance with Article 30 of this Decree and dispose of the supplies and materials recovered from such demolition or destruction in accordance with Article 13 of this Decree. The agency is also not required to report to the competent authority or person for a decision on the liquidation of public property, as prescribed in this Article.

Article 30. Organization of liquidation of public property by demolition or destruction

1. The agency possessing the property to be liquidated shall carry out or hire another organization or individual to carry out the demolition or destruction of the property, except for cases of demolition or destruction as prescribed in Clause 5 Article 29 of this Decree.

2. The demolition or destruction of property may be conducted in the following forms:

a) Use of mechanical methods.

b) Incineration, burial, or use of chemical substances;

c) Uninstallation or removal from equipment (in cases where the property to be demolished or destroyed is an application software).

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3. In cases where another organization or individual is hired to perform the demolition or destruction, the selection of the organization or individual shall comply with the law on bidding. Supplies and materials recovered from the demolition or destruction shall be disposed of in accordance with Article 13 of this Decree.

The agency possessing the property to be liquidated may combine demolition or destruction with the sale of recovered supplies and materials to organize the selection of an organization or individual to carry out the demolition or destruction. The organization or individual selected through bidding to carry out the demolition or destruction, in combination with the sale of recovered supplies and materials, may purchase the recovered supplies and materials after demolition; the organization and individual shall offset the demolition costs against the value of the recovered supplies and materials after demolition. The value of the recovered supplies and materials shall be determined in accordance with Clause 2, Article 24 of this Decree.

4. In cases where the agency possessing the property to be liquidated carries out the demolition or destruction by itself, the head of the agency shall decide to establish a liquidation council to perform the demolition or destruction. The head of the agency possessing the property to be liquidated shall be the president of the council, with members including a representative of the accounting department, a representative of the property-using department, and other members (if necessary). The demolition or destruction shall be recorded in writing.

Supplies and materials recovered from the demolition or destruction shall be disposed of in accordance with Article 13 of this Decree.

Article 31. Organization of liquidation of public property by sale

1. The liquidation of public property by sale shall be carried out through auction in accordance with the law, excluding the cases specified in Clauses 2 and 3 of this Article.

2. The sale of liquidated public property by price listing shall apply to public property with an original cost recorded in accounting records of less than VND 500 million per property unit and a reappraised value from VND 10 million to under VND 50 million per property unit. In cases where the public property has no recorded original cost in accounting records, the sale of liquidated public property by price listing shall apply to public property with a reappraised value from VND 10 million to under VND 50 million per property unit. The price listing method shall not apply to automobiles (except in cases of selling supplies and materials recovered from the liquidation of automobiles).

Where the property specified in this Clause is sold together with property required to be liquidated through auction, the auction method shall apply.

3. The sale of liquidated public property by direct sale shall apply to public property with an original cost recorded in accounting records of less than VND 500 million per property unit and a reappraised value of less than VND 10 million per property unit, or to public property that does not meet the standards of fixed assets. In cases where the public property has no recorded original cost in accounting records, the sale of liquidated public property by direct sale shall apply to public property with a reappraised value of less than VND 10 million per property unit. The direct sale method shall not apply to automobiles (except in cases of selling supplies and materials recovered from the liquidation of automobiles).

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4. The organization of the liquidation of public property by auction shall comply with Article 24 of this Decree; the disposal of public property in cases where the auction is unsuccessful shall comply with Article 25 of this Decree.

5. The organization of the liquidation of public property by price listing shall comply with Article 26 of this Decree.

6. The organization of the liquidation of public property by direct sale shall comply with Article 27 of this Decree.

Article 32. Authority to decide destruction of public property at state agencies

1. Ministers and Directors of central authorities shall decide, or delegate authority to decide, the destruction of public property, being fixed assets, at state agencies under their respective management.

2. Presidents of provincial People’s Committees shall decide, or delegate the authority to decide, the destruction of public property, being fixed assets, at state agencies under local management.

3. Office Chiefs of provincial People’s Councils shall decide the destruction of property managed and used by provincial People’s Councils.

4. Agencies possessing public property shall decide the destruction of:

a) Public property, being fixed assets, under their authority as delegated by Ministers, Directors of central authorities, or Presidents of provincial People’s Committees.

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Article 33. Procedures for destruction of public property at state agencies

1. When public property falls under cases requiring destruction, the agency possessing the property shall prepare and submit 1 dossier set for the destruction of public property to the superior managing authority (if any) for the latter to review and request the competent authority or person prescribed in Article 32 of this Decree to consider issuing a decision.

The dossier requesting the destruction of public property includes:

a) Written request for disposal from the agency possessing the public property, using Form No. 01/TSC-XLTS enclosed with this Decree: 1 original copy.

b) Written request for the destruction of public property from the superior managing authority (if any): 1 original copy.

c) Other documents related to the request for property destruction (if any): 1 copy.

2. Within 20 days from receipt of the complete and valid dossier, the competent authority or person prescribed in Article 32 of this Decree shall consider issuing a decision on the destruction of public property or provide a written response in case the destruction request is deemed inappropriate.

The main contents of the decision on public property destruction include:

a) The agency possessing the property to be destroyed.

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c) The form of destruction.

d) Responsibilities for organizing the destruction (as assigned by the Minister, Director of the central authority, or President of the provincial People’s Committee in accordance with Clause 3 Article 46 of the Law).

3. Within 30 days from the date the competent authority or person issues the decision on destruction, the agency assigned to destroy the public property shall organize the destruction in accordance with the law.

4. Within 30 days from the date of completion of the destruction of property, the agency possessing the destroyed property shall record the property decrease and report the change in public property in accordance with regulations.

5. The state budget shall guarantee funding for the destruction of public property at state agencies.

Article 32. Authority to decide disposal of public property in case of loss or damage

1. Ministers and Directors of central authorities shall decide, or delegate authority to decide, the disposal of public property, being fixed assets, in cases of loss or damage at state agencies under their respective management.

2. Presidents of provincial People’s Committees shall decide, or delegate the authority to decide, the disposal of public property, being fixed assets, in cases of loss or damage at state agencies under local management.

3. Office Chiefs of provincial People’s Councils shall decide the disposal of property (in cases of loss or damage) managed and used by provincial People’s Councils.

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a) Public property, being fixed assets, under their authority as delegated by Ministers, Directors of central authorities, or Presidents of provincial People’s Committees.

b) Public property that is not fixed assets.

5. For public property that is partially lost or partially damaged, it is not required to carry out the procedures for deciding the disposal of property in cases of loss or damage. The agency assigned to manage and use the property shall determine the cause and responsibility for the loss or damage and handle the matters as follows:

a) Where the property can continue to be used or repaired for continued use, based on the results of determining the cause and responsibility, the agency assigned to manage and use the property shall adjust the original cost of the fixed asset for accounting-related recording under the guidance of the Ministry of Finance of Vietnam.

b) Where the public property is partially lost or damaged and can no longer be used, or the repair is ineffective, the agency possessing the public property shall carry out the procedures for liquidation for such property in accordance with Articles 28, 29, 30, and 31 of this Decree.

Article 35. Procedures for disposal of public property in cases of loss or damage

1. Within 30 days from the date of discovering that the public property has been lost or damaged, the agency possessing the public property shall determine the cause and responsibility for the loss or damage and prepare and submit 1 dossier set for disposal to the superior managing authority (if any) for the latter to report to the competent authority or person prescribed in Article 34 of this Decree for consideration and decision.

The dossier requesting disposal of public property in cases of loss or damage includes:

a) Written request for disposal from the agency possessing the public property, using Form No. 01/TSC-XLTS enclosed with this Decree: 1 original copy.

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c) Documents and evidence proving the loss or damage of the property (if any): 1 copy.

2. Within 20 days from receipt of the complete and valid dossier, the competent authority or person prescribed in Article 34 of this Decree shall consider issuing a decision on the disposal of public property in cases of loss or damage.

The main contents of the decision on disposal of public property in cases of loss or damage include:

a) The agency whose property has been lost or damaged.

b) List of lost or damaged property (including name, quantity, area (for houses and land), original cost, residue value according to accounting records, and reasons (cause) for the loss or damage).

c) Implementation responsibilities.

3. Within 30 days from the date the competent authority or person issues the disposal decision, the agency possessing the public property shall record the property decrease in accordance with the law on accounting and report the change in the property as prescribed by regulations.

4. The handling of the responsibilities of related organizations and individuals shall comply with relevant laws.

Article 36. Authority to decide transfer of public property to local authorities for management or disposal

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2. A President of a provincial People’s Committee shall decide the transfer of public property of a state agency under local management within one province to the provincial People’/s Committee where the property is located for management or disposal.

3. A President of a provincial People’s Committee shall decide the transfer of public property of a state agency under local management (including property managed and used by the Office of the People’s Council) to local functional agencies (specialized agency under the provincial People’s Committee, land bank development organizations, local organizations with the function of managing and trading houses, or commune-level People’s Committees) for management or disposal.

Article 37. Procedures for deciding transfer of public property to local authorities for management or disposal

1. The agency possessing the public property shall prepare and submit 1 dossier set for the transfer of the public property to the local authority for management or disposal to the superior managing authority (if any) for the latter to review and request the competent authority or person prescribed in Article 36 of this Decree to consider issuing a decision.

The dossier requesting the transfer of public property to the local authority for management or disposal includes:

a) Written request for disposal from the agency possessing the public property, using Form No. 01/TSC-XLTS enclosed with this Decree: 1 original copy.

b) Written request for the transfer of public property to the local authority for management or disposal from the superior managing authority (if any): 1 original copy.

c) Other documents related to the request for the transfer of public property to the local authority for management or disposal (if any): 1 copy.

2. For cases specified in Clauses 1 and 2 Article 36 of this Decree:

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b) Within 30 days from receipt of the written solicitation of opinions and the complete and valid dossier, the President of the provincial People’s Committee where the property is located shall provide a written opinion on the request for the transfer of the public property to the local authority for management or disposal.

c) Within 15 days from receipt of the written consent to receive the property from the President of the provincial People’s Committee where the property is located, or after 30 days from the date of sending the written solicitation of opinions without receiving a response from the President of the provincial People’s Committee, the competent authority or person prescribed in Clauses 1 and 2 Article 36 of this Decree shall issue a decision on the transfer of property to the local authority for management or disposal. The President of the provincial People’s Committee where the property is located shall take legal liability for matters under the local state management in cases where no response is provided within the prescribed time limit. 

3. For cases specified in Clause 3 Article 36 of this Decree, within 30 days from receipt of the complete and valid dossier, the competent authority or person prescribed in Clause 3 Article 36 of this Decree shall consider issuing a decision on the transfer of property to the local authority for management or disposal, or provide a written response in case the request for property transfer is deemed inappropriate.

4. The main contents of the decision on the transfer of property to the local authority for management or disposal include:

a) The agency possessing the property to be transferred.

b) List of property to be transferred (including name, quantity, area (for land and houses), condition, original cost, residue value according to accounting records, and reasons for transfer).

c) The receiving agency: the provincial People’s Committee (in cases of transfer of property of central authorities, or property of local agencies located in another province); the local functional agency (in cases of transfer of property of state agencies under local management).

d) Implementation responsibilities.

5. Within 15 days from the date of issuance of the decision on transfer (for cases specified in Clauses 1 and 2 Article 36 of this Decree), the President of the provincial People’s Committee shall issue a written document assigning a local functional agency the task of receiving the property.

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7. After completing the receipt of the transferred property, the receiving agency shall, based on the dossier of each case, provide advice or request the responsible agency to advise and report to the competent authority or person for disposal in accordance with the law, as follows:

a) In cases where the property is to be assigned or transferred to an agency, organization, or unit for management and use, the law on the management and use of public property shall prevail.

b) In cases where the property is to be assigned to a local organization with the function of managing and trading houses for management and utilization, the Government of Vietnam’s regulations on the management, use, and utilization of houses and land, being public property, not used for residential purposes, assigned to local organizations with the function of managing and trading houses for management and utilization, shall prevail.

c) In cases where the houses and land have been allocated for residential use ultra vires before January 19, 2007, comply with the law on housing and relevant laws.

d) In cases where the houses and land have been allocated for residential use ultra vires from January 19, 2007 onward, disposal shall be as follows:

Where the conditions for issuance of a certificate of land use rights and ownership of property affixed to the land are met, the house shall be sold to the current user. The determination of the selling price of the house shall be carried out in accordance with Point a Clause 2 Article 71 of Decree No. 95/2024/ND-CP dated July 24, 2024 of the Government of Vietnam. The current user of the house and land must pay land use fees as prescribed by the law on land and other amounts payable (if any) in accordance with relevant laws. The issuance of the certificate of land use rights and ownership of property affixed to the land to the current user of the house and land shall be carried out in accordance with the land law.

Where the conditions for the issuance of a certificate of land use rights and ownership of property affixed to the land are not met as prescribed by the law on land, the specialized agency for agriculture and environment (the local land management agency) shall request the People’s Committee of the same level to decide to expropriate the land from the current user in accordance with the law on land. Compensation, support, and resettlement, if applicable in such cases, shall comply with the law on land regarding compensation, support, and resettlement upon land expropriation by the State.

dd) In cases where the land is allocated or leased, comply with the law on land and other relevant laws.

For property affixed to land, based on the actual situation and condition of the such property, the advisory agency prescribed in Point h of this Clause shall report to the authority or person competent to decide the land allocation or lease for consideration and decision on the sale of property affixed to land to the organization or individual receiving the land allocation or lease, or the demolition or destruction of the property affixed to land before the organization of land allocation, land lease, land-use-right auction, or bidding for projects involving land use.

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Where the property affixed to the land is demolished or destroyed before the organization of land allocation or lease, the advisory agency prescribed in Point h of this Clause shall carry out the demolition or destruction in accordance with Article 30 of this Decree, and dispose of the supplies and materials recovered from such demolition or destruction in accordance with Article 13 of this Decree. The organization or individual receiving the land allocation or lease shall reimburse the residue value of the property affixed to the land as recorded by the receiving agency at the time of demolition or destruction.  In cases where the property affixed to the land has yet to be recorded in accounting records, or has been recorded but depreciation calculation is no conformable with regulations, the receiving agency shall, based on the Ministry of Finance of Vietnam’s guidance on depreciation of fixed assets at agencies, organizations, and units, determine the residue value of the property at the time of demolition or destruction.  The obligation of the organization or individual receiving the land allocation or lease to reimburse the residue value of the property affixed to the land must be specified in the plan for land-use-right auction, the bidding documents, or notified to organizations and individuals interested in the land allocation or lease. The reimbursement of the residue value of the property affixed to the land shall be carried out in the same manner as the payment for the sale of property affixed to land in cases where such property is sold to the organization or individual receiving the land allocation or lease.

Where, according to the local planning, the land must be divided into multiple parcels for allocation, lease, or auction of land use rights, the value of the property affixed to the land (either the selling price or the residue value as prescribed by the mentioned regulations) shall be distributed among the parcels in proportion to the area of each parcel relative to the total area of all parcels.

e) In cases where the land is assigned to a land bank development organization for management and utilization, the law on land shall prevail.

Where the State allocates or leases land that has already been assigned to the land bank development organization for management and utilization, the land bank development organization shall report to the competent authority or person for disposal of the property affixed to land in accordance with Point dd of this Clause. The land bank development organization shall decide the selling price of property affixed to the land (in cases where such property is sold to the organization or individual receiving land allocation or lease) and dispose of the recovered supplies and materials (in cases where the property affixed to the land is demolished or destroyed before the organization of land allocation, land lease, bidding for projects involving land use, or land-use-right auction). The organization or individual receiving the land allocation or lease shall pay the purchase price for the property affixed to the land and reimburse the residual value of such property in accordance with Point dd of this Clause.

g) In cases where the transferred property consists of school sites, houses, or land located in remote, mountainous, or isolated areas that are no longer suitable for use as office headquarters, public service facilities, medical, cultural, or sports facilities, or for other public purposes, and no organizations or individuals have a demand to receive or lease the land, the property affixed to the land shall be demolished or destroyed, and the commune-level People's Committee or land bank development organizations shall be assigned to manage the land after the demolition or destruction of the property affixed to the land in accordance with the law on land.

h) The specialized financial agency shall advise the President of the People’s Committee of the same level in cases where the disposal is carried out in accordance with Points a and b of this Clause. The local housing management agency shall advise the People’s Committee of the same level in cases where the disposal is carried out in accordance with Point c of this Clause. The specialized agency for agriculture and environment (local land management agencies) shall advise the People’s Committee of the same level in cases where the disposal is carried out in accordance with Points d, dd, e, and g of this Clause.

8. The agency receiving the transferred property shall establish a separate monitoring record and calculate depreciation for the transferred property from the time of receipt until the completion of the property disposal process.

Article 38. Disposal of public property in cases of merger, consolidation, division, dissolution, or termination of operation

1. State agencies subject to merger, consolidation, division, dissolution, or termination of operation shall conduct inventory and classification of property under their management and use prior to the merger, consolidation, division, dissolution, or termination of operation. They shall be responsible for handling any surplus or shortage of property discovered through inventory in accordance with the law.  Regarding property that does not belong to the agency (such as property held in custody, borrowed property, or property leased from other organizations or individuals), the state agency shall conduct the disposal process in accordance with relevant laws.

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a) Arrange and use the property in accordance with the standards and norms for the use of public property; manage and use the property in accordance with the law.

b) Determine redundant property (property no longer needed for use under the new functions, tasks, and organizational structure) or property subject to disposal under the Law and this Decree to prepare dossiers and report to the competent authority or person for consideration and decision on disposal in accordance with the law.

c) Continue implementing any pending matters related to property subject to disposal decisions issued by a competent authority or person before the merger or consolidation that have yet to be completed by the merged or consolidated agency as of the time of merger or consolidation.

3. In case of the division of an agency assigned to manage and use property, the agency subject to division shall prepare a plan to distribute existing property and assign the responsibility for disposing of property under ongoing disposal to new juridical persons formed after the division. These contents shall be included in the division scheme/plan, and submitted to the competent authority or person for consideration and approval.  After the division is completed, the new juridical persons shall be entitled to manage and use the property in accordance with the approved property distribution plan (without having to carry out the procedures for transfer of property from the divided agency to the new juridical person), and shall arrange and use the property in accordance with standards and norms for use of property; complete the disposal of property under ongoing disposal as assigned; for redundant property or property subject to disposal as prescribed by the Law and this Decree, prepare dossiers and report to the competent authority or person for consideration and decision on disposal as prescribed by regulations.

4. In cases where an agency assigned to manage and use property terminates its operation and its functions and tasks are transferred to other agencies, organizations, or units, the agency whose operation is terminated shall, based on the policy of the competent authority or person, take charge and cooperate with the agencies, organizations, or units receiving the functions and tasks in developing a property distribution plan consistent with the transferred tasks and the actual condition of the property. This plan shall be incorporated into the organizational restructuring scheme/plan and submitted to the competent authority or person for consideration and approval.  Based on the approved scheme/plan, the agency whose operation is terminated shall hand over the property to the agencies, organizations, or units receiving the transferred functions and tasks. On that basis, the receiving agencies, organizations, or units shall report to the competent authority or person specified in Clause 4 Article 6 of this Decree for the latter to consider deciding to assign the property to their agencies, organizations, or units for management and use.

5. Where an agency assigned to manage and use property is dissolved or terminates its operation and does not fall under Clause 4 of this Article, after the competent authority or person issues a decision on dissolution or termination of operation, the dissolved or terminated agency shall hand over its property to its superior managing authority, or to another agency assigned to receive the property (in cases where there is no superior managing authority).  The agency assigned to receive the property shall, in accordance with the Law and this Decree, prepare a dossier and report to the competent authority or person for consideration and decision on the disposal, and organize the disposal of the property accordingly. For property that has already been subject to a disposal decision by a competent authority or person before the dissolution or termination of operation, but whose disposal has not been completed by the time the agency is dissolved or terminates its operation, the agency assigned to receive the property shall continue the unfinished matters.

6. 6. In case the superior managing authority of an agency assigned to manage and use property is dissolved or terminates its operation:

a) If the agency assigned to manage and use the property is transferred to be under the management of another superior managing authority, that agency shall continue to manage and use the property to perform its functions and tasks and be responsible for the management and disposal of the property in accordance with Points a, b, and c Clause 2 of this Article.

b) Where the agency assigned to manage and use the property is merged, consolidated, divided, dissolved, or terminates its operation, Clauses 1, 2, 3, 4, and 5 of this Article shall prevail.

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Article 39. Disposal of public property that is weapons, explosives, combat gear, cryptographic products of cipher sector provided for state agencies, or radioactive substances

1. Public property that is weapons, explosives, and combat gear shall be disposed of in the following forms: recovery, liquidation, destruction, Transfer, or disposal in cases of loss or damage.  The recovery of weapons, military explosives, and combat gear, as well as the liquidation and destruction of such items, shall comply with the law on the management and use of weapons, explosives, and combat gear.  The transfer and disposal of property in cases of loss or damage and other forms of disposal of weapons, explosives, and combat gear shall comply with the Law and this Decree.

2. The disposal of public property, being cryptographic products of the cipher sector, provided for state agencies, shall comply with the law on cipher activities.

3. The disposal of public property, being or consisting of radioactive substances, shall comply with the law on the management of radioactive waste and used radioactive sources.

Article 40. Management and use of proceeds from disposal of public property at state agencies

1. The costs related to the disposal of public property include:

a) Costs for property inventory.

b) Costs for measuring and mapping houses and land.

c) Costs for property valuation and appraisal.

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dd) Remuneration and other costs related to property auction activities.

e) Costs for listing, public announcement, property viewing, and selection of eligible purchasers in cases where the property is sold by price listing.

g) Other reasonable costs related to the disposal of public property.

2. Expenditures:

a) For expenditures that already have standards, norms, or regulations stipulated by competent authorities or persons, such standards, norms, or regulations shall prevail.

b) For expenditures related to the procurement of services for property disposal, such expenditures shall be made under contracts assigned between the agency assigned to organize the property disposal and the service provider, in accordance with regulations. The selection of the service provider shall comply with the law.

c) For expenditures not falling within the scope specified in Points a and b of this Clause, the head of the agency assigned to dispose of the property shall decide the expenditures, ensuring compliance with the current financial management regulations of the State, and shall take responsibility for their decision.

3. Within 30 days from receipt of the full proceeds from the disposal of property, the agency assigned to organize the property disposal shall pay the related disposal costs and transfer the remaining amount (if any) to the state budget in accordance with the law on state budget through the State Treasury, where the agency assigned to organize the property disposal opens its account.  For state agencies permitted to apply a separate financial mechanism (such as capital allocation or depreciation of fixed assets), or apply or adopt the financial mechanism of enterprises, the transfer of the remaining amount (if any), after deducting costs related to the property disposal, to the state budget shall comply with the current financial mechanism issued by the competent authority or person.

4. In cases where no revenue is generated from the disposal of property, or where the proceeds from such disposal are insufficient to offset the costs, the shortfall shall be covered by the state budget estimate (including any additional allocation) allocated to the agency assigned to organize the property disposal, or from the funding sources permitted for use by that agency.

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6. Where it is necessary to pay external service costs for property disposal, in accordance with regulations, before the disposal is completed and proceeds are received, the agency assigned to organize the property disposal may make advance payments for such costs from its permissible funding sources.

Chapter III

REGULATIONS ON MANAGEMENT AND USE OF PUBLIC PROPERTY AT PUBLIC SERVICE PROVIDERS

Section 1. PROCUREMENT, LEASE, AND LUMP-SUM FUNDING FOR USE OF PUBLIC PROPERTY AT PUBLIC SERVICE PROVIDERS

Article 41. Procurement of public property at public service providers

1. The procurement of public service facilities and other public property shall be carried out in the cases prescribed in Clause 1 Article 52 of the Law, including cases where procurement is made to replace property that meets the conditions for liquidation as prescribed by regulations.

2. Based on the scope of allocated budget estimates and the permissible funding sources, public service providers shall organize the procurement of public property in accordance with the law on bidding, without the need to issue separate procurement decisions.

The procurement of public property through concentrated procurement methods shall comply with the law on bidding and Chapter VI of this Decree.

3. The procurement of property as prescribed in this Article does not include the procurement of services serving the operations of public service providers. The procurement of services serving the operations of public service providers shall comply with relevant laws.

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The procurement, management, and use of consumable public property serving the operations of public service providers shall comply with Article 4 of this Decree.

Article 43. Lease and lease-purchase of property serving operations of public service providers

The lease and lease-purchase of property serving the operations of public service providers shall comply with Article 5 of this Decree.

Article 44. Assignment of physical property to public service providers

The assignment of physical property to public service providers shall comply with Article 6 of this Decree.

Article 45. Lump-sum funding for use of public property at public service providers

1. The lump-sum funding for the use of public property at public service providers shall comply with Article 33 of the Law and Section 2 Chapter II of this Decree.

2. The funding for lump-sum payments for the use of public property shall be allocated from the permissible funding sources of public service providers.

Article 46. Use of public property at public service providers to participate in public-private partnership investment projects

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2. The authority to decide the use of public property to participate in PPP investment projects shall be as follows:

a) Ministers and Directors of central authorities shall decide, or delegate the authority to decide, the use of public property under their respective management to participate in PPP investment projects.

b) Presidents of provincial People’s Committees shall decide, or delegate the authority to decide, the use of public property under local management to participate in PPP investment projects.

3. A public service provider possessing the property shall prepare 1 dossier set requesting the use of existing public property to participate in a PPP investment project, and send it to its superior managing authority (if any) for the latter to review and request the competent authority or person prescribed in Clause 2 of this Article to consider issuing a decision.

The dossier requesting the use of existing public property to participate in the PPP investment project includes:

a) Written request from the public service provider possessing the property: 1 original copy.

b) Written request from the superior managing authority (if any): 1 original copy.

c) List of property (including name, quantity, area (for land and houses), condition, original cost, and residue value according to accounting records): 1 original copy.

d) Other related documents (if any): 1 copy.

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The main contents of the decision on the use of public property to participate in a PPP investment project include:

a) The public service provider possessing the public property that participates in the PPP investment project.

b) List of property (including name, quantity, area (for land and houses), original cost, and residue value according to accounting records).

c) Implementation responsibilities.

5. The selection of investors to implement the PPP investment project shall comply with the law on public-private partnership investment and other relevant laws. Based on the PPP investment project approved by the competent authority or person and the signed contract, the public service provider possessing the public property shall hand over the property to the investor for the implementation of the project. The handover shall be recorded in writing, using Form No. 02/TSC-BBGN enclosed with this Decree.

In cases where office headquarters, works, and other property affixed to land under the public service facility used for the implementation of the PPP investment project must be demolished, the investor shall organize the demolition. Supplies and materials recovered from the demolition shall be disposed of in accordance with the project contract.  Where the recovered supplies and materials belong to the public service provider possessing the property, the disposal shall comply with Article 13 of this Decree. The authority to decide the sale of recovered supplies and materials shall comply with Clause 2 Article 58 of this Decree.

Section 2. USE OF PUBLIC PROPERTY AT PUBLIC SERVICE PROVIDERS

Article 47. Operational management, functional use conversion of public property at public service providers, and disposal of supplies and materials recovered during maintenance and repair of public property at public service providers

1. The operational management of public property at public service providers shall comply with Clause 6 Article 54 of the Law on Clauses 1, 2, 3, and 4 Article 15 of this Decree.

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2. The functional use conversion of public property at public service providers shall comply with Article 16 of this Decree.

3. The disposal of supplies and materials recovered during the maintenance and repair of public property at public service providers shall comply with Article 13 of this Decree.  The authority to decide the sale of supplies and materials recovered during the maintenance and repair of public property shall comply with Clause 2 Article 58 of this Decree.

Article 48. Management and use of public property at public service providers

1. A public service provider that uses public property to directly serve the performance of its assigned functions and tasks as prescribed in Article 49 of this Decree shall not be required to prepare a scheme for use of public property for business, lease, or joint venture/association purposes under Article 52 of this Decree, and shall not be required to report to the authority or person competent to decide the utilization of property as prescribed in Article 50 of this Decree.   The hiring of a management and operation unit to serve the performance of the public service provider’s functions and tasks shall comply with Clause 1 Article 47 of this Decree. The association with organizations and individuals for using property serving the performance of the public service provider’s functions and tasks shall comply with relevant laws.

2. A public service provider that uses public property to serve auxiliary or supporting activities directly related to the performance of its assigned functions and tasks as prescribed in Article 49 of this Decree shall prepare a dossier and report to the competent authority or person prescribed in Article 50 for consideration and decision as grounds for implementation; it shall not be required to prepare a scheme for use of public property for business, lease, or joint venture/association purposes under Article 52 of this Decree.  

3. In cases where public property directly serves the performance of a public service provider’s functions and tasks, but the provider wishes to use such property to provide services to entities other than those entitled to its public services, and the case falls under Clause 1 Article 56, Clause 1 Article 57, or Clause 1 Article 58 of the Law, such use shall be considered the use of public property for business, lease, joint venture, or association purposes, and must comply with Articles 55, 56, 57, and 58 of the Law and Articles 51, 52, 53, 54, and 55 of this Decree.

In cases where the provider uses property serving auxiliary or supporting activities directly related to the performance of its functions and tasks to provide services to both the entities entitled to the provider’s public services and other entities not entitled to such services, or only to entities not entitled to such services, such use shall also be considered as the use of public property for business, lease, joint venture, or association purposes, and must comply with Articles 55, 56, 57, and 58 of the Law and Articles 51, 52, 53, 54, and 55 of this Decree.

Article 49. Use of public property at public service providers to perform State-assigned functions and tasks

Public property assigned by the State or invested in, constructed, or procured by the public service provider for use to perform functions and tasks assigned by the State includes property that directly serves the performance of the provider’s function and tasks and property that serves auxiliary or supporting activities directly related to the performance of the provider’s functions and tasks, specifically:

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a) Property directly serving the performance of the provider’s functions and tasks includes: property used for disease prevention, medical examination and treatment, scientific research, and training in the health sector, as well as other activities for entities entitled to the provider’s public services as prescribed in its functions and tasks promulgated by the competent authority or person. Activities involving medical examination and treatment upon request and high-quality medical services according to the assigned functions and tasks, directly performed by the provider, shall be considered as part of the performance of the provider’s functions and tasks.

b) Property serving auxiliary or supporting activities directly related to the performance of the provider's functions and tasks includes: provision of food and beverage services, convenience stores, and vehicle parking for the provider's cadres, public employees, employees, patients, patients' relatives, and visitors coming for transactions or work; introduction, display, trading, and supply of products in the health sector; provision of laundry, sterilization, and sanitation services for the provider's cadres, public employees, employees, patients, and patients' relatives; accommodation services for patients' relatives; medical waste treatment services; mortuary services; parking and pick-up/drop-off points for patients at hospitals; locations for installation of ATMs, vending machines, installation and construction of telecommunications works, and electric vehicle charging stations; locations for installations of LED screens and billboards serving information and dissemination purposes.

2. For public service providers in the education, training, and vocational education sectors:

a) Property directly serving the performance of the provider’s functions and tasks includes: teaching, learning, practice, scientific research, and other activities for entities entitled to the provider’s public services as prescribed in its functions and tasks promulgated by the competent authority or person. In cases where the provider engaged in an association with other organizations or individuals to provide teaching or training for its students and learners in accordance with its assigned functions and tasks, such association shall be considered as the performance of the provider’s functions and tasks.

b) Property serving auxiliary or supporting activities directly related to the performance of the provider’s functions and tasks includes: provision of food and beverage services, convenience stores, and vehicle parking for the provider’s cadres, public employees, employees, students, learners, and visitors coming for transactions or work; introduction, display, trading, and sale of textbooks, reference materials, books, newspapers, publications, and educational equipment serving the teaching and research needs of teachers, students, and learners; facilities serving practice, internship, and physical training activities for teachers, students, and learners; accommodation for cadres, teachers, students, and learners; locations for installation of ATMs, vending machines, installation and construction of telecommunications works, and electric vehicle charging stations; locations for installation of LED screens and billboards serving information and dissemination purposes.

3. For public service providers in the culture, sports, and tourism sectors:

a) Property directly serving the performance of the provider’s functions and tasks includes: training, practice, sports competitions, artistic performances, tourism, cinematography, and other activities for entities entitled to the provider’s public services as prescribed in its functions and tasks promulgated by the competent authority or person.

b) Property serving auxiliary or supporting activities directly related to the performance of the provider’s functions and tasks includes: provision of food and beverage services, vehicle parking for the provider’s cadres, public employees, employees, and visitors coming for transactions, work, sightseeing, or participating in cultural, sports, and tourism activities; trading of cultural, sports, and tourism products and services in accordance with the provider’s functions and tasks as approved by the competent authority or person; facilities serving the introduction and promotion of culture, sports, and tourism; accommodation for actors and athletes; locations for installation of ATMs, vending machines, construction and installation of communications works, and electric vehicle charging stations; locations for installations of LED screens and billboards serving information and dissemination purposes.

4. For public service providers in information, communications, and press sectors:

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b) Property serving auxiliary or supporting activities directly related to the performance of the provider’s functions and tasks includes: advertising; rights to view journalistic products, exchange and trading of content copyrights; business and service activities in information, communications, and press sectors; provision of food and beverage services, vehicle parking for the provider’s cadres, public employees, employees, and visitors coming for transactions or work; locations for installation of ATMs, vending machines, construction and installation of telecommunications works, and electric vehicle charging stations; locations for installation of LED screens and billboards serving information and dissemination purposes.

5. For public services in science, technology, innovation, and digital transformation sectors:

a) Property directly serving the performance of the provider’s functions and tasks includes: activities of training, scientific and technological research, pilot production, and other activities for entities entitled to the provider’s public services, in accordance with the provider’s functions and tasks promulgated by the competent authority or person.

b) Property serving auxiliary or supporting activities directly related to the performance of the provider’s functions and tasks includes: provision of food and beverage services, vehicle parking for the provider’s cadres, public employees, employees, and visitors coming for transactions, work, or attending conferences, seminars, exhibitions, and fairs; introduction, display, business, and provision of scientific and technological products that are research results or products of the provider, and other scientific and technological products directly related to the provider’s research sector; locations for installation of ATMs, vending machines, construction and installation of telecommunications works, and electric vehicle charging stations; locations for installation of LED screens and billboards serving information and dissemination purposes.

6. For public service providers in the economic sector and other sectors:

a) Property directly serving the performance of the provider’s functions and tasks includes public property used to provide public services for entities entitled to the provider’s public services, in accordance with the provider’s functions and tasks promulgated by the competent authority or person.

b) Property serving auxiliary or supporting activities directly related to the performance of the provider’s functions and tasks includes: provision of food and beverage services, vehicle parking for the provider’s cadres, public employees, employees, and visitors coming for transactions or work; locations for installation of ATMs, vending machines, construction and installation of telecommunications works, and electric vehicle charging stations; locations for installation of LED screens and billboards serving information and dissemination purposes.

7. In addition to the property specified in Clauses 1, 2, 3, 4, 5, and 6 of this Article, based on state management requirements, Ministers of Ministries managing the concerned sectors shall stipulate the property to be used for performing the functions and tasks assigned by the State to public service providers under their respective sectors of state management.

8. The determination of which sector a public service provider belongs to, for the application of Clauses 1, 2, 3, 4, 5, 6, and 7 of this Article, shall comply with the law on public service providers.

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1. List of public property at public service providers eligible for utilization:

a) Official housing.

b) Intellectual property rights and copyrights of application software.

c) Databases.

d) Property serving auxiliary or supporting activities directly related to the performance of the provider’s functions and tasks as prescribed in Article 49 of this Decree.

dd) Archives, storage facilities, meeting rooms, and shared-use areas within public service facilities; areas managed by public service providers exceeding the standards and norms for the use of public service facilities as prescribed by the Government of Vietnam’s regulations on standards and norms for the use of office headquarters and public service facilities.

e) Laboratories, experimental devices, and other machinery, devices, and property serving scientific research, technical development, and innovation.

g) Property being historical-cultural monuments or historical monuments on land used for the construction of public service works; traditional rooms of public service providers.

h) Other property that may be utilized in accordance with relevant laws.

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a) It must not affect the performance of the provider’s functions and tasks.

b) It must not violate the prohibitions set out by the Law.

c) It must ensure publicity, transparency, security, and safety; and comply with this Decree and relevant laws.

d) It must not alter the structure, architecture, and original condition of the public property (except in cases where additional investment is made to enhance the property’s use value; the added investment value shall automatically belong the public service provider possessing the public property after the utilization period expires); and must not cause loss of the provider’s land use rights or ownership rights over the public property.

3. The utilization of the property specified in Points a, b, and c Clause 1 of this Article shall comply with the corresponding provisions of the law on housing, the law on intellectual property, and relevant laws, as well as the following regulations:

a) A public service provider may utilize intellectual property rights in the following forms:

Transferring the right to use (allowing other organizations and individuals to use their intellectual property rights for business or commercialization purposes);

Contributing the value of intellectual property rights as capital to scientific and technological enterprises.

b) The authority to decide, and the procedures for utilization, as well as the management and use of proceeds from the utilization in the forms prescribed in Point a of this Clause, shall comply with Clauses 6 and 7 of this Article.

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4. The utilization of property serving auxiliary or supporting activities directly related to the performance of the public service provider’s functions and tasks as prescribed in Article 49 of this Decree shall comply with Clauses 5, 6, and 7 of this Article.

5. Forms of utilization:

a) A public service provider may manage and use public property itself to provide services that serve auxiliary or supporting activities for the performance of its functions and tasks.

The service prices shall comply with the State's regulations (for services subject to pricing by the State under the law on prices) or be decided by the head of the public service provider in accordance with regulations on determination of the prices of public services not funded by the state budget (for services not subject to pricing by the State under the law on prices).

b) The public service provider may permit other organizations or individuals to exercise the right to utilize public property to provide services that serve auxiliary or supporting activities for the performance of the provider’s functions and tasks, excluding the cases prescribed in Points c and of this Clause.

The selection of organizations or individuals to exercise the right to utilize property shall be conducted through the forms of contractor selection as prescribed by the law on bidding, or auction as prescribed by the law on property auction. The decision on whether to apply the contractor selection method as prescribed by the law on bidding or the auction method shall be made by the head of the public service provider possessing the public property.  If the auction is unsuccessful, the head of the public service provider possessing the public property shall decide whether to continue the auction or to apply the contractor selection method in accordance with the law on bidding to select another organization or individual to exercise the utilization right, or to conduct self-utilization as prescribed in Point a of this Clause.

The head of the public service provider possessing the public property shall determine the starting price for the auction or the package price for contractor selection. The starting price and package price shall be determined in accordance with the regulations on determining bidding package prices as prescribed by the law on bidding. The price applied to other organizations or individuals exercising the utilization right shall be the winning auction price or winning bid price.

Organizations and individuals exercising the utilization right are entitled to collect service fees at the rates prescribed by the State (for services priced by the State under the law on prices) or to determine fee rates to ensure full cost recovery and reasonable accumulation (for services not priced by the State under the law on prices).

c) The public service provider may permit other organizations or individuals to use locations within its public service facility to install ATMs or to install and construct telecommunications works in accordance with the law.

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d) The public service provider may allow other organizations or individuals to use the locations within its public service facility to install vending machines, electric vehicle charging stations, LED screens, and billboards for information and dissemination purposes combined with advertising, in accordance with the law.

The selection of organizations or individuals to use the locations within the public service facility for installing vending machines, electric vehicle charging stations, LED screens, or billboards for information and dissemination purposes, combined with advertising, shall comply with Point b of this Clause.

6. Authority to make utilization decisions:

a) Ministers and Directors of central authorities shall decide, or delegate authority to decide, the utilization of public property at public service providers under their respective management, excluding the cases specified in Point c of this Clause.

b) Presidents of provincial People’s Committees shall decide, or delegate the authority to decide, the utilization of public property at public service providers under local management, excluding the cases specified in Point c of this Clause.

c) Public service providers that guarantee their recurrent expenditures, investment expenditures, and public service providers that guarantee their recurrent expenditures shall decide the utilization of public property at their own units.

7. Procedures for utilization of public property:

a) The public service provider possessing the public property shall prepare a dossier requesting the utilization of public property and report it to its superior managing authority (if any) for submission of reports to the competent authority or person specified in Clause 6 of this Article for consideration and decision on the utilization of the public property. The dossier includes:

Written request for the utilization of public property of the public service provider (specifying the necessity; form of utilization; utilization period; estimated proceeds, if any): 1 original copy;

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Other documents related to the property utilization request (if any): 1 copy.

b) Within 20 days from receipt of the complete dossier requesting the utilization of property prepared by the public service provider, the competent authority or person shall consider issuing a decision on the utilization of public property, or issue a written response in case of disagreement with the property utilization.

c) The main contents of the decision on public property utilization include:

Name of the public service providers eligible for property utilization;

List of property (including name; quantity; area (for land and houses); original cost; residue value according to accounting records);

Form of utilization; utilization period;

Implementation responsibilities.

d) The public service provider shall issue sales invoices to organizations and individuals in accordance with the law on invoices and documents.

dd) The proceeds from the utilization of public property, after deducting related costs and fulfilling financial obligations to the State, shall constitute the public service provider’s income and be managed and used in accordance with the financial mechanism applicable to public service providers.

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a) The form of utilization shall comply with Point b Clause 1 Article 19 of this Decree.

b) The authority and procedures for submitting utilization decisions to the competent authority or person shall comply with Clauses 6 and 7 of this Article; the public service provider possessing the property shall organize the utilization in accordance with Clause 8 Article 19 of this Decree.

9. The utilization of property such as laboratories, experimental devices, and other machinery, devices, and property serving scientific research, technical development, and innovation as prescribed in Point e Clause 1 of this Article shall be carried out as follows:

a) State agencies, public service providers, people’s armed force units, CPV agencies, the Vietnamese Fatherland Front, and organizations affiliated with the Vietnamese Fatherland Front may be allowed to use the property for conducting scientific research, technological development, and innovation.

The public service provider possessing the property shall decide to permit state agencies, public service providers, people’s armed force units, CPV agencies, the Vietnamese Fatherland Front, and organizations affiliated with the Vietnamese Fatherland Front to use such property for conducting scientific research, technological development, and innovation.

State agencies, public service providers, people’s armed force units, CPV agencies, the Vietnamese Fatherland Front, and organizations affiliated with the Vietnamese Fatherland Front permitted to use the property shall comply with Clauses 4 and 5 Article 12 of this Decree.

b) Other organizations and individuals may be permitted to use the property for conducting scientific research, technological development, and innovation.

The authority to decide, and the procedures for utilization, as well as the utilization, shall comply with Clauses 6 and 7 of this Article.

The selection of other organizations and individuals permitted to utilize the property for conducting scientific research, technological development, and innovation shall comply with Point b Clause 5 of this Article.

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a) Forms of utilization:

Organizations and individuals may be permitted to visit the monuments and traditional rooms. Public service providers may collect entrance fees in accordance with the law on fees and charges; the management and use of the collected fees shall comply with the law on fees and charges;

Specific areas at the monuments may be used for selling souvenirs and displaying products. The use of these areas for selling souvenirs and displaying products shall comply with Point a Clause 5 of this Article; the management and use of the proceeds shall comply with Point dd Clause 7 of this Article.

b) The authority and procedures for submitting utilization decisions to the competent authority shall comply with Clause 6 and Points a, b, and c Clause 7 of this Article.

Article 51. Requirements when using public property for business, lease, joint venture, or association purposes

The use of public property for business, lease, joint venture, or association purposes must ensure the requirements prescribed in Clause 2 Article 55 of the Law. Some requirements are specified as follows:

1. Not affecting the performance of functions and tasks assigned by the State as prescribed in Point b Clause 2 Article 55 of the Law: the public service provider must fulfill the plans, tasks, and orders assigned or placed by competent authorities or persons, or successfully bid for the provision of public services.

2. Promoting the capacity and efficiency of use of public property, as prescribed in Point dd Clause 2 Article 55 of the Law, means satisfying one of the following conditions:

a) The public property is used during the period when it is not required for the performance of tasks assigned by the State.

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c) The concerned provider provides more public services for society.

3. Ensuring that the implementation is in accordance with the market mechanism as prescribed in Point h Clause 2 Article 55 of the Law:

a) The lease price of public property must be determined in conformity with the market lease price of property of the same type or with equivalent technical standards, quality, and origin.

b) The determination of the value of the property, in cases where the value of the property must be determined for joint venture or association purposes, must conform with the actual market value of the property or comply with relevant laws.

c) Property used for business, lease, joint venture, or association purposes must be depreciated in accordance with regulations.

4. Fully calculating depreciation of fixed assets and fulfilling all obligations regarding taxes, fees, charges, and other financial obligations to the State as prescribed by law, including:

a) Depreciation costs for fixed assets that are public property directly used for business, lease, joint venture, or association purposes shall be determined in accordance with the Ministry of Finance of Vietnam's guidance on regulations on the management and depreciation of fixed assets at agencies, organizations, and units.

b) Obligation to contribute to the state budget an amount of at least 2% of the revenue generated by the public service provider from business, lease, joint venture, or association activities (in addition to taxes, fees, charges, and other payments as prescribed in Point dd of this Clause). At the end of the fiscal year, the public service provider shall determine the specific payment amount based on the rate in the scheme for the use of public property for business, lease, joint venture, or association purposes approved by a competent authority or person, and the actual revenue from such activities, to make payments to the state budget in accordance with the law on the state budget through the State Treasury where the provider opens its account.

c) Entities exempted from the payment specified in Point b of this Clause:

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Public service providers that opt to switch to the method of land lease by the State and pay land rent in accordance with the law on land;

Other cases as prescribed by relevant laws.

d) Taxes, fees, charges, and other payments as prescribed by the law. Public service providers are not required to pay land rent when using property affixed to land for business, lease, joint venture, or association purposes, excluding cases where the provider chooses to switch to the land lease method in accordance with the law on land and pays land rent to the State.

Article 52. Scheme for use of public property at public service providers for business, lease, joint venture, or association purposes

1. The authority to approve a scheme for the use of public property at public service providers for business, lease, joint venture, and association purposes shall be as follows:

a) Ministers and Directors of central authorities shall approve, or delegate the authority to approve, the scheme for public property at public service providers under their respective management.

b) Presidents of provincial People’s Committees shall approve, or delegate the authority to approve, the scheme for public property at public service providers under local management.

2. A public service provider shall prepare the scheme for the use of public property for business, lease, joint venture, and association purposes in accordance with Form No. 03/TSC-DA enclosed with this Decree, and report it to its superior managing authority (if any) for the latter to review, provide opinions on the scheme, and request the competent authority or person prescribed in Clause 1 of this Article to consider issuing a decision.

A dossier submitted to the competent authority or person for approval for the scheme includes:

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b) Written opinion from the superior managing authority (if any): 1 original copy.

c) Scheme for the use of public property for business, lease, joint venture, and association purposes of the public service provider: 1 copy.

d) Written document stipulating the functions, tasks, and organizational structure of the public service provider: 1 copy.

d) Other related documents (if any): 1 copy.

In cases where the authority to approve the scheme for the use of public property for business, lease, joint venture, and association purposes rests with the same competent authority or person, the public service provider shall prepare a single scheme for the use of public property, covering all purposes (business, lease, joint venture, and association), for submission to the superior managing authority (if any) for the latter to review, provide opinion on the scheme, and request the competent authority or person to consider issuing approval.

In cases where the authority to approve the scheme for the use of public property for business, lease, joint venture, and association purposes does not rest with the same competent authority or person, the public service provider shall prepare a separate scheme for each purpose for submission to the superior managing authority (if any) for the latter to review, provide opinion on the scheme, and request the competent authority or person to consider issuing approval.

3. Within 30 days from receipt of the complete and valid dossier, the competent authority or person shall approve the scheme under its authority or issue a written response in cases where the scheme requires revision or is not approved.

In cases where the scheme requires revision, the public service provider shall revise the scheme and proceed in accordance with Clause 2 of this Article.

4. The main contents of the decision to approve the scheme include:

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b) Lit of property permitted to be used for business, lease, joint venture, or association purposes;

c) Implementation period of the scheme (the duration of its validity).

d) Implementation responsibilities.

5. After the scheme for the use of public property for business, lease, joint venture, or association purposes has been approved by the competent authority or person, if the public service provider subsequently arises with the need to use other property for such purposes, the preparation, review, submission, and approval of the scheme for using such property for business, lease, joint venture, or association purposes shall comply with Clauses 2, 3, and 4 of this Article. Where it is necessary to revise an approved scheme, the public service provider shall report to the competent authority or person that approves the scheme for consideration and decision on revision.

6. In cases where public service providers wish to use public property to form joint ventures or associations with each other to provide public services, the participating providers shall jointly prepare 1 scheme for the use of public property for joint venture or association purposes. On that ground, the participating parties shall submit reports to the competent authority or person in accordance with Clauses 1, 2, 3, and 4 of this Article as grounds for implementation, and are not required to conduct a partner selection process for the joint venture or association as prescribed in Clause 3 Article 55 of this Decree.

Article 53. Use of public property at public service providers for business purposes

1. Public property at public service providers used for business purposes, as prescribed in Clause 1 Article 56 of the Law, shall be specified as follows:

a) Property assigned, constructed, or procured to perform tasks assigned by the State but not yet used to full capacity refers to property that has been assigned, constructed, or procured by the State in accordance with the law for the performance of State-assigned tasks but is not yet used to full capacity and cannot be subject to withdrawal or transfer.

b) Property constructed or procured under projects approved by competent authorities or persons to serve business activities not funded by the state budget.

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3. Proceeds from the use of public property for business purposes, after deducting reasonable related costs, repaying borrowed or mobilized capital (if any), and fulfilling financial obligations to the State, shall be managed and used by the public service provider in accordance with the Government of Vietnam’s regulations on the financial autonomy mechanism of public service providers.

Article 54. Use of public property at public service providers for lease purposes

1. Public property at public service providers used for lease purposes, as prescribed in Clause 1 Article 57 of the Law, shall be specified as follows:

a) Property assigned, constructed, or procured to perform State-assigned tasks but not yet used to full capacity, as prescribed in Point a Clause 1 Article 52 of this Decree.

b) Property constructed or procured under projects approved by competent authorities or persons for lease purposes not funded by the state budget.

2. Based on the scheme for use of public property for business purposes approved by the competent authority or person as prescribed in Article 52 of this Decree, the public service provider possessing the public property shall decide specifically the use of the property for business purposes.

3. The lease of public property at public service providers shall be carried out through the following methods:

a) Auction-based lease of public property shall be applied, except in the cases prescribed in Point b of this Clause. The auction for leasing property shall be conducted in accordance with Clauses 3, 4, 5, and 6 Article 24 of this Decree and the law on property auction. Where the auction is unsuccessful, the head of the public service provider possessing the property shall decide whether to continue organizing another auction to lease the public property or to discontinue the leasing process.

The starting price for the auction shall be decided by the head of the public service provider, consistent with the market lease price of property of the same type or with equivalent technical standards, quality, and origin. The head of the public service provider may establish a valuation council in accordance with the law on prices or hire a valuation enterprise to appraise the price as grounds for determining the starting price of the property lease auction.

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b) Direct lease shall be applied in cases where the lease term is less than 30 days per lease or the total lease package value is under VND 50 million per lease.

The head of the public service provider shall issue the direct lease price and post the publicly listed property lease price at its headquarters, on its website (if any), on the web portal of the relevant ministry, central authority, or local authority, and on the public property website of the Ministry of Finance of Vietnam. The determination of the direct lease price for public listing shall be carried out in accordance with Point a of this Clause.

4. The property lease price shall be determined as follows:

a) The winning auction price in case the property is leased through auction.

b) The publicly listed or announced lease price in case of direct lease.

5. The lease of property must be formalized in a contract in accordance with the law.

Where the lessee wishes to make additional investments to enhance the use value of the property, such investment must be approved by the public service provider possessing the property; the added value of the investment shall belong to the public service provider possessing the property after the lease term expires, including cases where the lease contract is terminated prematurely.

Where the initial lease term is less than 5 years, upon expiration of the lease term as specified in the contract, if the lessee wishes to continue leasing the property, the public service provider may negotiate with the lessee to renew the lease contract. The renewal period shall not exceed the original lease term and must fall within the period for scheme implementation approved by the competent authority or person. The lease price shall be decided by the head of the public service provider in accordance with Point a Clause 3 of this Article at the time of contract renewal, and shall not be lower than the previous lease price.

6. Reasonable costs related to property lease include:

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b) Pricing, valuation, and auction costs of leased property.

c) Management and operation costs of the property during the lease period.

d) Other related reasonable costs.

7. Proceeds from the lease of public property, after deducting reasonable related costs, repaying borrowed or mobilized capital (if any), and fulfilling financial obligations to the State, shall be managed and used by the public service provider in accordance with the Government of Vietnam’s regulations on the financial autonomy mechanism of public service providers.

Article 55. Use of public property at public service providers for joint venture or association purposes

1. Public property at public service providers used for joint venture or association purposes, as prescribed in Clause 1 Article 58 of the Law, shall be specified as follows:

a) Property assigned, constructed, or procured to perform State-assigned tasks but not yet used to full design capacity, as prescribed in Point a Clause 1 Article 53 of this Decree.

b) Property constructed or procured under projects approved by competent authorities or persons for joint venture or association purposes not funded by the state budget.

c) The use of property for joint venture or association purposes must bring higher efficiency in the provision of public services in accordance with the assigned functions and tasks, as determined under Clause 2 Article 51 of this Decree.

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a) Decide specifically the use of public property for joint venture or association purposes.

b) Decide to establish a valuation council in accordance with the law on prices, or hire a valuation enterprise to carry out the valuation as grounds for deciding the value of the public property used for joint venture or association purposes, in cases of implementation in compliance with Point c Clause 4 of this Article. The valuation conducted by the valuation council or the valuation enterprise shall comply with the law on prices. The selection of valuation enterprises shall comply with relevant laws.

c) Organize the selection of partners to implement the joint venture or association in accordance with Clause 3 of this Article and the Ministry of Finance of Vietnam’s guidance.

3. Selection of partners for implementing the joint venture of association:

a) After the competent authority or person issues the decision on the use of public property for joint venture or association purposes, the public service provider shall publicly announce the selection of partners for the joint venture or association on its website (if any), the web portal of the relevant ministry, central authority, or local authority, and the public property website of the Ministry of Finance of Vietnam. The public announcement on partner selection shall include the following:

Information on the unit possessing the property for joint venture or association;

The property to be used for the joint venture or association;

The joint venture or association plan;

The criteria for selecting partners to implement the joint venture or association, as specified in Point c of this Clause;

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b) The public service provider possessing the property shall, based on the registration dossiers for participation in the joint venture or association submitted by organizations or individuals and the criteria specified in Point c of this Clause, select its partner for the joint venture or association, and assume responsibility for its selection decision.

Where an organization or individual uses their own property as a capital contribution to the joint venture or association with a public service provider, they must hire a valuation enterprise to determine the value of such property before submitting the registration dossier for participation. A registration dossier for participation in a joint venture or association includes:

Written request for participation in the joint venture or association of the organization or individual: 1 original copy;

Joint venture or association plan (including a section on the disposal of property after the expiration of the joint venture or association period), enclosed with the financial plan for the joint venture or association: 1 original copy;

Documents proving the organization’s or individuals’ qualification and experience relevant to the joint venture or association, or written commitment demonstrating their capacity for meeting such qualification and experience requirements: 1 copy.

The valuation certificate (in case the organization or individual uses their property for the joint venture or association): 1 copy;

Other related documents (if any): 1 copy.

c) Criteria for selecting partners to participate in the joint venture or association include:

The partner’s qualification and experience in the sector related to the joint venture or association, or their capacity for meeting the required qualification and experience;

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The partner’s facilities and equipment necessary for the joint venture or association (existing facilities and equipment or financial sources sufficient to construct, procure, or lease the property serving the joint venture or association);

The plan for disposal of property after the expiration of the joint venture or association period;

Other criteria suitable for the purpose of joint venture or association, and consistent with the functions and tasks of the unit as decided by the unit possessing the public property.  

4. Forms of using public property for joint venture or association purposes:

a) Joint venture or association without establishing a new juridical person, in which the parties use their own property to implement the joint venture or association, manage and use their own property, cover their own costs arising during the operation, and share the results of the joint venture or association according to the contract.

b) Joint venture or association without establishing a new juridical person, in which the participating parties jointly contribute property or capital to invest in the construction or procurement of property for joint venture or association purposes. Such property shall be jointly managed and used by the participating parties.

c) Joint venture or association that establishes a new juridical person, in which the participating parties jointly contribute property or capital to invest in the construction or procurement of property for joint venture or association purposes. The new juridical person shall manage and use the property in accordance with the law and the joint venture or association contract.

5. Management and use of public property for joint venture or association purposes:

a) Where the public service provider implements the joint venture or association under the form prescribed in Point a of Clause 4 of this Article, the management and use of the public property of the public service provider participating in the joint venture or association shall comply with the Law, this Regulation, and the joint venture or association contract.

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c) Where the public service provider implements the joint venture or association under the form prescribed in Point c Clause 4 of this Article, the property of the public service provider used as capital contribution to the joint venture or association shall be managed and used by the new juridical person in accordance with relevant laws.

6. For property of the public service provider used in the joint venture or association, as well as property formed through such joint venture or association, including land use rights, houses, works, and other property affixed to land, upon expiration of the joint venture or association period (including cases of premature termination of the contract), such property must be transferred without reimbursement to the public service provider for management and use.  Where public service providers enter into a joint venture or association with one another, the joint venture or association contract must specify how the rights to manage and use the land, houses, works, and other property affixed to land formed through the joint venture or association are divided, serving as grounds for the disposal process upon termination of the joint venture or association.

For other property upon termination of the joint venture or association (including cases of premature termination of the contract), the disposal process shall follow the principles below:

a) For property used in a joint venture or association under the form prescribed in Point a Clause 4 of this Article, upon the expiration of the joint venture or association period, the unit shall continue to manage and use the property or request the competent authority or person to consider issuing a decision on disposal in accordance with the Law and this Decree.

b) For property used in a joint venture or association under the form prescribed in Point b Clause 4 of this Article, upon the expiration of the joint venture or association period, the property shall be disposed of according to the principle that property contributed by each party belongs to that party; for property formed during the joint venture or association, each party’s share shall correspond to its capital contribution during the construction or procurement of property used for joint venture or association purposes.

c) For property formed through a joint venture or association under the form prescribed in Point c Clause 4 of this Article, upon expiration of the joint venture or association period, such property shall be divided among the participating parties according to their respective capital contribution ratios. If the property cannot be divided in kind, it shall be sold to the remaining parties in the joint venture at market prices. Where the remaining parties do not purchase the property, such property shall be sold through auction. The purchase/sale price of the property for the parties in the joint venture shall be determined by a valuation enterprise jointly hired by the concerned parties.

d) Where the participating parties in the joint venture or association voluntarily transfer the property without reimbursement to the public service provider, the public service provider shall manage and use such property in accordance with regulations.

7. The premature termination of a joint venture or association contract, and the handling of related matters, shall comply with the provisions of the contract and relevant civil laws. The disposal of property used in the joint venture or association, as well as property formed through such joint venture or association, shall comply with Clause 6 of this Article.

8. Reasonable costs related to the use of public property for joint venture or association purposes include:

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b) Property pricing, valuation, and auction costs; costs of joint venture or association partner selection.

c) Property management and operation costs during the joint venture or association.

d) Other related reasonable costs.

9. Proceeds from the use of public property for joint venture or association purposes, after deducting reasonable related costs, repaying borrowed or mobilized capital (if any), and fulfilling financial obligations to the State, shall be managed and used by the public service provider in accordance with the Government of Vietnam’s regulations on the financial autonomy mechanism of public service providers.

Section 3. DISPOSAL OF PUBLIC PROPERTY AT PUBLIC SERVICE PROVIDERS

Article 56. Withdrawal of public property at public service providers

1. The withdrawal of public property at public service providers shall comply with Article 41 of the Law.

2. The authority to decide the withdrawal of public property at public service providers shall comply with Article 17 of this Decree.

3. The procedures for the withdrawal of public property at public service providers shall comply with Article 18 of this Decree.

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Article 57. Transfer of public property at public service providers

1. The transfer of public property at public service providers shall comply with Article 42 of the Law. No transfer shall be made for public property that is legally being leased or used for joint venture or association purposes.

2. The authority to decide the transfer of public property at public service providers shall comply with Article 20 of this Decree.

3. The procedures for the transfer of public property at public service providers shall comply with Article 21 of this Decree.

Article 58. Sale of public property at public service providers

1. The sale of public property at public service providers shall comply with Article 43 of the Law.

2. Authority to decide sale of public property:

a) Ministers and Directors of central authorities shall decide, or delegate the authority to decide, the sale of property with an original cost of VND 250 million or more per property unit, or revalued property of VND 50 million or more per property unit at public service providers under their respective management, excluding the cases specified in Point d of this Clause.

b) Presidents of provincial People's Committees shall decide, or delegate the authority to decide, the sale of property with an original cost of VND 250 million or more per property unit, or revalued property of VND 50 million or more per property unit at public service providers under local management, excluding the cases specified in Point d of this Clause.

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Property with an original cost of VND 250 million or more per property unit, or revalued property of VND 50 million or more per property unit, within the authority delegated by Ministers, Directors of central authorities, or Presidents of provincial People’s Committees;

Property with an original cost of less than VND 250 million per property unit, or revalued property of less than VND 50 million per property unit.

d) Public service providers that guarantee their recurrent expenditures and investment expenditures may make decisions on the sale of their public property.

3. The procedures for and organization of the sale of public property at public service providers shall comply with Articles 23, 24, 25, 26, and 27 of this Decree.

4. The disposal of public property at public service providers in cases of unsuccessful auctions shall comply with Article 25 of this Decree.

Article 59. Liquidation of public property at public service providers

1. The liquidation of public property at public service providers shall comply with Article 45 of the Law.

2. Authority to decide the liquidation of public property:

a) Ministers and Directors of central authorities shall decide, or delegate the authority to decide, the liquidation of property with an original cost of VND 500 million or more per property unit, or revalued property of VND 50 million or more per property unit at public service providers under their respective management, excluding the cases specified in Point d of this Clause.

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c) Public service providers possessing public property, excluding the cases prescribed in Point d of this Clause, shall decide the liquidation of:

Property with an original cost of VND 500 million or more per property unit, or revalued property of VND 50 million or more per property unit, within the authority delegated by Ministers, Directors of central authorities, or Presidents of provincial People’s Committees;

Property with an original cost of less than VND 500 million per property unit, or revalued property of less than VND 50 million per property unit.

d) Public service providers that guarantee their recurrent expenditures and investment expenditures may make decisions on the liquidation of their public property.

3. The procedures for and organization of the liquidation of public property at public service providers shall comply with Articles 29, 30, and 31 of this Decree.

Article 60. Destruction of public property at public service providers

1. The destruction of public property, the authority to decide, the contents of the decision on destruction, and the organization of destruction of public property at public service providers shall comply with Article 46 of the Law and Articles 32 and 33 of this Decree.  Public property at public service providers that guarantee their recurrent expenditures and investment expenditures shall be destroyed under the decision of the public service providers themselves.

2. The funding for the destruction of public property at public service providers shall be covered by the financial sources that the public service providers are permitted to use.

Article 61. Disposal of public property at public service providers in cases of loss or damage

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2. The authority to decide the disposal of public property in cases of loss or damage shall comply with Article 34 of this Decree. Public property at public service providers that guarantee their recurrent expenditures and investment expenditures shall be disposed of under the decision of the public service providers themselves in cases of loss or damage. 

3. The procedures for the disposal of public property in cases of loss or damage shall comply with Article 35 of this Decree.

Article 62. Transfer of public property at public service providers to local authorities for management and disposal; disposal of public property at public service providers in cases of merger, consolidation, division, dissolution, or termination of operation; disposal of public property, being weapons, explosives, combat gear, cryptographic products of cipher sector provided for public service providers, and radioactive substances

1. The transfer of public property at public service providers to local authorities for management and disposal shall comply with Articles 36 and 37 of this Decree.

2. The disposal of public property at public service providers in cases of merger, consolidation, division, dissolution, or termination of operation shall comply with Article 38 of this Decree.

3. The disposal of public property, being weapons, explosives, combat gear, cryptographic products of the cipher sector provided for public service providers, and radioactive substances, or property containing radioactive substances, shall comply with Article 39 of this Decree.

Article 63. Procedures for disposal of public property upon conversion of operational model of public service providers into enterprises

1. The disposal of public property upon the transformation of a public service provider into a joint stock company shall comply with the law on the conversion of public services into joint stock companies.

The disposal of public property upon the conversion of a public service property into an enterprise, excluding cases of conversion into a joint stock company, shall comply with Clauses 2, 3, 4, 5, 6, 7, and 8 of this Article.

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a) Conduct an inventory and classification of the property under its management and use at the time the competent authority or person issues the decision on conversion (including property being land use rights, patents, inventions, etc.).

b) Prepare a list identifying the types, quantities, quality, and values of the existing property; determine any surplus or shortage of property compared to the accounting records, and clearly analyze the causes of such surplus/shortage and responsibilities of relevant collectives or individuals in accordance with the law.

c) Develop a plan for the use of houses and land after conversion, consistent with the needs of the enterprise converted from the public service provider (hereinafter referred to as “converted enterprise”). In cases where the houses and land whose plan for rearrangement and disposal has been approved by the competent authority or person under the Government of Vietnam’s regulations on rearrangement and disposal of public property, being houses and land, the plan for use of houses and land shall be developed for houses and land whose plan for retention and continued use has been approved; for the remaining houses and land, the superior managing authority of the public service provider (if any) or the agency assigned by the Minister, Director of the central authority, or President of the provincial People’s Committee (if there is no superior managing authority) shall be responsible for the management and disposal in accordance with regulations.

3. All public property at a public service provider subject to conversion of the operational model shall undergo an inventory and value determination, excluding the following:

a) Property leased, borrowed, held in custody, processed, consigned, received under agency, contributed as capital, or involved in joint ventures or associations with other organizations or individuals, and other property that does not belong to the public service provider.

b) Property not in use, stagnant property, and property pending liquidation.

c) The area of houses and land whose plan for retention and continued use is not approved by the competent authority or person; the area of houses and land that, according to the plan for use of houses and land after conversion, the converted enterprise will not continue using.

4. Within 30 days from completion of the inventory and classification of property, the public service provider shall organize the disposal of the surplus or deficient property discovered through the inventory, as well as certain types of property not valued for transfer to the converted enterprises for management, as follows:

a) For surplus or deficient property, the causes must be analyzed, clarified, and handled as follows:

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For surplus property, if the cause cannot be determined or the owner cannot be identified, the property shall be recorded as a property increase and included in the total value of property to be handed over to the converted enterprise for management.

b) For property not in use, stagnant property, and property pending liquidation, the public service provider shall dispose of them in accordance with current regulations. In cases where such property has not been disposed of by the time of conversion, the public service provider shall continue to preserve it and report to the competent authority or person prescribed in this Decree for a decision on disposal and assignment of tasks of organizing the property disposal process.

c) For property leased, borrowed, held in custody, processed, consigned, received under agency, contributed as capital, or involved in joint ventures or associations with other organizations or individuals, and other property that does not belong to the public service provider, it shall hand such property over to the converted enterprise for continued management, use, or disposal as decided by the competent authority or person.

d) For the area of houses and land whose plan for retention and continued use is not approved by the competent authority or person, and for the area of houses and land that, according to the plan for use of houses and land after conversion, the converted enterprise will not continue using, the public service provider shall hand such property to the superior managing authority (if any) or to the agency assigned by the Minister, Director of the central authority, or President of the provincial People’s Committee (if there is no superior managing authority).

dd) For property serving the operation of projects funded by the state budget in which the public service provider is the project owner, the provider shall hand such property over to the converted enterprise for continued management and use in accordance with Section 1 Chapter VI of the Law and Chapter IX of this Decree. After the project is completed and the competent authority or person issues a decision, the converted enterprise shall organize the disposal of the property in accordance with the mentioned decision.

e) For property, being the result of project implementation but has yet to be handed over and put into use, the public service provider shall hand such property over to the converted enterprise to make temporary recording of the original cost in accordance with the regulations of the Ministry of Finance of Vietnam on the management and depreciation of fixed assets at agencies, organizations, and units. When the property is handed over to the converted enterprise and put into use, value determination shall be carried out based on the finalized value for assignment to the converted enterprise.

g) For special property, specialized property in national defense and security sectors, infrastructure assets, and other property not subject to capital allocation to the enterprise, the public service provider shall hand such property over to the converted enterprise for continued management or disposal as decided by the competent authority or person.

5. The determination of the value of public property shall be carried out in accordance with the following principles:

a) For public property being land use rights, the value of land use rights shall be determined in accordance with the law on land, the law on enterprises, and relevant laws.

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c) For other public property, the property value shall be determined based on the original cost consistent with the market price of property of the same type or with equivalent technical standards, quality, and origin, multiplied (x) by the residue quality ratio at the time of value determination, but not lower than 20% of the value of newly purchase property.

6. The value of public property assigned to the converted enterprise for management shall be included in the state capital portion at the converted enterprise.

7. The converted enterprise shall have specific rights and obligations regarding the management and use of the assigned property in accordance with the law on the management and state capital investment at enterprises, the law on enterprises, and relevant laws. Public property that continues to be assigned to the converted enterprise for management but is not included in the state capital portion at the enterprise shall be managed and used in accordance with Article 99 of the Law, Article 87 of this Decree, and relevant laws.

8. The converted enterprise may use the property and financial resources received upon handover to organize production and business activities; shall inherit all rights, obligations, and responsibilities of the public service provider that has been handed over; and shall have other rights and obligations in accordance with the law.

Article 64. Management and use of proceeds from disposal of public property at public service providers

1. The proceeds from the disposal of public property at a public service provider, after deducting related costs, repaying borrowed or mobilized capital (if any), and fulfilling financial obligations to the State, shall be managed and used as follows:

a) For a public service provider whose recurrent expenditures are fully guaranteed by the State, a specific amount of the proceeds shall be transferred to the state budget in accordance with the law on the state budget, through the State Treasury, where the provider opens its account.

b) For a public service provider not falling under Point a of this Clause, a specific amount of the proceeds shall be added to the public service operation fund; if the provider does not have such a fund, the proceeds shall be managed and used under the financial mechanism applicable to that provider.

2. The contents and levels of expenditures related to the disposal of public property at public service providers shall comply with Clauses 1 and 2 Article 40 of this Decree.

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4. In cases where an old public service facility is demolished to implement an investment project for constructing a new public service facility, and the demolition cost has already been included in the total investment of the investment project for constructing a new public service facility as approved by the competent authority or person, the preparation, approval of estimates, and payment of the property disposal costs shall comply with the approved project and relevant laws.

5. Where it is necessary to pay external service costs for property disposal, in accordance with regulations, before the proceeds are received, the unit assigned to organize the property disposal may make advance payments for such costs from its permissible funding sources.

Chapter IV

REGULATIONS ON MANAGEMENT AND USE OF PUBLIC PROPERTY AT VIETNAMESE FATHERLAND FRONT, SOCIO-POLITICAL ORGANIZATIONS; SOCIO-PROFESSIONAL POLITICAL ORGANIZATIONS, SOCIAL ORGANIZATIONS, SOCIO-PROFESSIONAL ORGANIZATIONS, AND OTHER ORGANIZATIONS ESTABLISHED UNDER ASSOCIATION LAWS

Article 65. Management and use of public property at Vietnamese Fatherland Front and socio-political organizations affiliated with Vietnamese Fatherland Front

1. The management and use of public property at the Vietnamese Fatherland Front and socio-political organizations affiliated with the Vietnamese Fatherland Front shall comply with Section 3 Chapter III of the Law, Clauses 2 and 3 of this Article, and Chapter II of this Decree; the management and use of public property at public service providers under the Vietnamese Fatherland Front and socio-political organizations affiliated with the Vietnamese Fatherland Front shall comply with Section 4 Chapter III of the Law, Clause 2 of this Article, and Chapter III of this Decree.

2. Authority to decide the lump-sum funding for the use, utilization, and disposal of public property at the Vietnamese Fatherland Front and its affiliated socio-political organizations:

a) The Standing Committee of the Central Committee of the Vietnamese Fatherland Front shall decide, or delegate the authority to decide, the lump-sum funding for the use, utilization, and disposal of public property at the Vietnamese Fatherland Front and its affiliated socio-political organizations, excluding the cases prescribed in Point b of this Clause.

b) Public service providers under the Vietnamese Fatherland Front that guarantee their recurrent expenditures and investment expenditures, and socio-political organizations affiliated with the Vietnamese Fatherland Front may make decisions on the lump-sum funding for the use, utilization, and disposal of their public property. 

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a) A specific amount of the proceeds shall be transferred to the state budget in accordance with the law on the state budget, through the State Treasury, where the organization managing the property opens its account, excluding the case prescribed in Point b of this Clause.

b) The Vietnamese Fatherland Front and its affiliated socio-political organizations shall manage and use the proceeds in accordance with their respective financial mechanisms if the property is formed from resources mobilized or contributed by their members or by other organizations or individuals.

Article 66. Management and use of public property at socio-professional political organizations, socio organizations, socio-professional organizations, and other organizations established under association laws

1. For associations affiliated with the Vietnamese Fatherland Front and assigned tasks by the CPV and the State:

a) Office headquarters and public service facilities assigned by the State or formed from the state budget shall be considered public property of the associations affiliated with the Vietnamese Fatherland Front, with tasks assigned by the CPV and the State. Such property shall be managed and used in accordance with Articles 69 and 70 of the Law and Points b, c, d, dd, and e of this Clause.

b) The Standing Committee of the Central Committee of the Vietnamese Fatherland Front shall decide or delegate the authority to:

Approve schemes for the use of public property at associations affiliated with the Vietnamese Fatherland Front, with tasks assigned by the CPV and the State, for business, lease, joint venture, or association purposes;

Decide the utilization and disposal of public property at associations affiliated with the Vietnamese Fatherland Front, with tasks assigned by the CPV and the State.

c) The use of public property for business, lease, joint venture, or association purposes may be applied when the property is not used to its full capacity and meets the requirements specified in Clause 2 Article 69 of the Law and Article 51 of this Decree.

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Proceeds from the use of public property for business, lease, joint venture, or association purposes shall be managed in accordance with Clause 3 Article 69 of the Law. After deducting related costs, repaying borrowed or mobilized capital (if any), and fulfilling financial obligations to the State, the organization may retain an amount corresponding to the levels of reward and welfare fund allocations in accordance with the financial mechanisms applicable to public service providers that guarantee their recurrent expenditures. The remaining amount shall be transferred to the central state budget (for organizations managed by central authorities) or to the local state budget (for organizations managed by local authorities) in accordance with the law on the state budget (through the State Treasury where the organization managing the property opens its account). 

d) The utilization of public property shall comply with Article 14 of this Decree.

dd) The management and operation of public property shall comply with Clauses 1, 2, 3, and 4 Article 15 of this Decree. The funding for hiring units to operate and manage public property shall come from the organization’s permissible funding sources.

e) The functional use conversion of public property shall comply with Article 16 of this Decree.

g) The disposal of public property shall comply with Section 4 Chapter II of this Decree.

Proceeds from the disposal of public property shall be managed and used in accordance with Article 48 of the Law and Article 40 of this Decree. Where the proceeds from the disposal of public property are less than the reasonable costs incurred for such disposal, the difference shall be covered by the organization using its permissible funding sources.

2. For socio-professional political organizations, social organizations, socio-professional organizations, and other organizations established under association laws that do not fall under the scope of Clause 1 of this Article:

a) The management, use, utilization, and disposal of office headquarters and public service facilities assigned by the State or formed from the state budget, considered as public property at such organizations, shall comply with Points a, c, d, dd, and e Clause 1 of this Article.

b) Leadership bodies of socio-professional political organizations, social organizations, socio-professional organizations, and other organizations established under association laws shall:

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Make decisions on the utilization of public property under their management;

Make decisions on the disposal of public property under their management after obtaining consent from the President of the People’s Committee of the same level.

Chapter V

REGULATIONS ON MANAGEMENT AND USE OF PUBLIC PROPERTY AT PEOPLE’S ARMED FORCE UNITS

Article 67. Withdrawal of special property and specialized property

1. The withdrawal of special property and specialized property at people’s armed force units shall be carried out when the unit assigned to manage and use the property no longer needs it or has reduced demand for it due to changes in its functions, tasks, organization, or personnel structure.

2. The Minister of National Defense of Vietnam and the Minister of Public Security of Vietnam shall decide, or delegate the authority to decide, the withdrawal of special property and specialized property at people’s armed force units under their respective management.

3. Procedures for the withdrawal of special property and specialized property:

a) When a unit assigned to manage and use special property or specialized property undergoes changes in its functions, tasks, organization, or personnel structure, the competent authority or person prescribed in Clause 2 of this Article shall decide to withdraw property that is no longer needed or has reduced demand for use.

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c) Within 30 days from the date of issuance of the withdrawal decision, the agency or unit assigned to organize the implementation of the withdrawal decision, as prescribed in Point b of this Clause, shall take charge and cooperate with relevant units in receiving and preserving the withdrawn property, developing a disposal plan (such as transferring it to another unit for management, transferring, selling, liquidating, or destroying it), and submitting the plan to the competent authority or person, as prescribed in Clause 2 of Article 68,  Clause 2 Article 69, Clause 2 Article 70, and Clause 2 Article 71 of this Decree, for consideration and decision as per regulation. Where the authority or person competent to make decisions on the disposal of the withdrawn property is also the authority or person competent to make decisions on the withdrawal, the assigned agency or unit may prepare the disposal plan and request the competent authority or person to issue a withdrawal decision simultaneously with the decision on the disposal of the withdrawn property.

d) Within 30 days from completion of the handover of the withdrawn property to the receiving agency or unit, the unit, whose property has been withdrawn, shall record a property decrease as per regulation. The receiving agency or unit shall monitor the withdrawn property until the disposal process is fully completed.

Article 68. Transfer of special property and specialized property

1. The cases of transfer, the scope of transfer, and the payment for the value of transferred specialized property and specialized property shall comply with Article 42 of the Law.

2. Authority to make decisions on the transfer of special property and specialized property:

a) The Minister of National Defense of Vietnam shall decide the transfer of special property and specialized property from units under their management to units under the Ministry of Public Security of Vietnam at the request of the Minister of Public Security of Vietnam; or to agencies, organizations, and units outside the people’s armed force units at the request of relevant Ministers, Directors of central authorities, or Presidents of provincial People’s Committees.

b) The Minister of Public Security of Vietnam shall decide the transfer of special property and specialized property from units under their management to units under the Ministry of National Defense of Vietnam at the request of the Minister of National Defense of Vietnam; or to agencies, organizations, and units outside the people’s armed force units at the request of relevant Ministers, Directors of central authorities, or Presidents of provincial People’s Committees.

c) The Minister of National Defense of Vietnam and the Minister of Public Security of Vietnam shall decide, or delegate the authority to decide, the transfer of special property and specialized property among agencies, organizations, and units under their respective management.

3. The procedures for the transfer of special property and specialized property shall comply with Article 21 of this Decree.

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The decision on the transfer of special property and specialized property from a unit under the Ministry of Public Security of Vietnam to agencies, organizations, and units outside the Ministry of Public Security of Vietnam shall only be made after such property has been removed from the unit’s property inventory.

Article 69. Sale of special property and specialized property

1. The sale of special property and specialized property shall comply with Articles 43 and 65 of the Law. The sale of special property and specialized property shall only be conducted after completing the procedures for removing such property from the property inventory of the people's armed force unit.

2. The Minister of National Defense of Vietnam and the Minister of Public Security of Vietnam shall decide, or delegate the authority to decide, the sale of special property and specialized property at people’s armed force units under their respective management.

3. The procedures for the sale of special property and specialized property shall comply with Articles 23, 24, 26, and 27 of this Decree.

4. The disposal of special property and specialized property in cases where the auction is unsuccessful shall comply with Article 25 of this Decree.

Article 70. Liquidation of special property and specialized property

1. The liquidation of special property and specialized property shall apply in the cases specified in Article 45 of the Law. The liquidation of special property and specialized property shall only be conducted after completing the procedures for removing such property from the property inventory of the people's armed force unit.

2. The Minister of National Defense of Vietnam and the Minister of Public Security of Vietnam shall decide, or delegate the authority to decide, the liquidation of special property and specialized property at people’s armed force units under their respective management.

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a) The liquidation of property, being weapons, explosives, and special combat gear, shall be carried out in accordance with the regulations of the Ministry of National Defense of Vietnam and the Ministry of Public Security of Vietnam. Scrap materials recovered from the liquidation of the mentioned property shall be disposed of in accordance with the law on the management and use of weapons, explosives, and combat gear.

b) The sale of supplies and materials recovered from the demolition or destruction of property, being national defense works or professional security works, shall only be conducted after all military and security functions and the potential to restore installed equipment in such works have been completely neutralized.

c) Other types of special property, after the removal of usable parts and components for technical assurance purposes, shall be deformed and sold as scrap materials.

d) Specialized property shall be liquidated in the forms specified in Clause 2 Article 42 of the Law. Supplies and materials recovered from the liquidation by demolition or destruction shall be disposed of in accordance with Article 13 of this Decree. Where the unit possessing the property continues to use the recovered supplies or materials for additional installation or replacement of parts of existing property, it is not required to obtain approval from the competent authority or person to include such materials or supplies in the property inventory. Where the recovered supplies or materials are used as independent property, the unit must obtain approval from the competent authority or person to include them in the property inventory.

4. The procedures for the liquidation of special property and specialized property shall comply with Articles 29, 30, and 31 of this Decree.

Article 71. Destruction of special property and specialized property

1. The destruction of special property and specialized property at people’s armed force units shall be carried out in the following cases:

b) Bombs, mines, ammunition, explosives, propellants, incendiary substances, chemical agents, and devices containing radioactive substances in cases necessary to ensure safety.

b) Information technology devices and means that store information on national secrets.

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2. The Minister of National Defense of Vietnam and the Minister of Public Security of Vietnam shall decide, or delegate the authority to decide, the destruction of special property and specialized property at people’s armed force units under their respective management. The contents of the decision on the destruction of special property and specialized property shall comply with Clause 2 Article 33 of this Decree.

In urgent cases requiring immediate destruction to ensure safety, the unit possessing the property shall promptly report to the competent authority to propose a destruction timeline and proceed with the destruction, and after completing the destruction, shall report the results to the Minister of National Defense or the Minister of Public Security.

3. Within 30 days from completion of the destruction of the property, the unit possessing the destroyed property shall record a property decrease as per regulation.

4. The funding for the destruction of special property and specialized property at people’s armed force units shall be covered by the state budget.

Article 72. Disposal of special property and specialized property in cases of loss or damage

1. The disposal of special property and specialized property at people’s armed force units in cases of loss or destruction shall comply with Article 46 of the Law.

2. The authority to decide, and procedures for, the disposal of special property and specialized property in cases of loss or damage shall comply with Articles 34 and 35 of this Decree.

Article 73.  Disclosure of management and use of special property and specialized property

1. The Minister of National Defense of Vietnam and the Minister of Public Security of Vietnam shall stipulate the forms, time, contents, and responsibilities for disclosing the management and use of special property at people’s armed force units, while ensuring the protection of state secrets in accordance with regulations.

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Article 74. Management and use of proceeds from disposal of public property at people’s armed force units

1. All proceeds from the disposal of public property at people’s armed force units, after the deduction of the costs related to the disposal of the property, shall be transferred to the state budget in accordance with the law on the state budget (through the State Treasury where the unit opens its account).

2. The management and use of proceeds from the disposal of public property at people’s armed force units shall comply with Article 40 of this Decree.

Article 75. Other contents of management and use of public property at people’s armed force units

1. The Minister of National Defense of Vietnam and the Minister of Public Security of Vietnam shall stipulate the depreciation calculation of special property and specialized property at people’s armed force units, as well as the methods of procurement and forms of sale of special property at such units. Property at people’s armed force units must be removed from the property inventory by a competent authority or person before carrying out the procedures for property disposal.

2. Contents related to the formation, management, use, utilization, and disposal of public property at people’s armed force units that are not provided for in Clause 1 of this Article and in Articles 67 through 74 of this Decree (except for the disposal of property, being weapons, explosives, and combat gear at people’s armed force units, which shall comply with Article 65 of the Law and Articles 67, 68, 69, 70, 71, and 72 of this Decree) shall be subject to relevant regulations specified in Section 3 Chapter II Article 65 of the Law and Chapter II of this Decree. For public service providers under people’s armed force units, relevant regulations specified in Section 4 Chapter II Article 65 of the Law and Chapter III of this Decree shall prevail.

Based on management requirements to ensure the performance of national defense and security tasks, the Minister of National Defense of Vietnam and the Minister of Public Security of Vietnam shall specify the reappraisal of the price of public property stored in warehouses upon release for use or transfer, and the requirements requiring compliance during the utilization of public property at people’s armed force units.

Chapter VI

PROCUREMENT OF PUBLIC PROPERTY AT AGENCIES, ORGANIZATIONS, AND UNITS THROUGH CONCENTRATED PROCUREMENT

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1. The authority to promulgate the list of property subject to concentrated procurement shall follow the same authority to promulgate the list of goods and services subject to concentrated procurement as prescribed by the law on bidding.

2. Principles of developing and applying the list of property subject to concentrated procurement:

a) Property included in the list of concentrated procurement may be adjusted to meet management requirements, procurement needs, laws, and the organizational capacity of concentrated procurement units.

b) The list of property subject to concentrated procurement at the national level shall be generally applied to agencies, organizations, and units under the management of ministries, central authorities, and local authorities.

c) The list of property subject to concentrated procurement at the ministry level or central-authority level shall be applied to agencies, organizations, and units under the management of ministries and central authorities; the list of property subject to concentrated procurement at the local level shall be applied to agencies, organizations, and units under local management.

d) Property included in the list of concentrated procurement at the ministry level, central-authority level, or local level must not overlap with the list of property subject to concentrated procurement at the national level already promulgated by the Minister of Finance of Vietnam or the Minister of Health of Vietnam.

dd) Where necessary, Ministers, Directors of central authorities, or Presidents of provincial People’s Committees shall issue written guidance on the technical standards and estimated price levels of property included in the list of concentrated procurement, in accordance with the standards, norms, and needs of agencies, organizations, and units under their respective management.

3. The procurement of the following types of property shall not be subject to this Chapter:

a) Special property and specialized property at people’s armed force units.

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c) Property procured using grant or aid funds, or funds under foreign-invested programs or projects, where the donor requires procurement conditions differing from those in this Chapter.

d) Property procured under investment projects where separating into an independent procurement package affects the project’s integrity or limits the bidder’s participation, in accordance with the law on bidding.

dd) Property serving the operation of public service providers that guarantee their recurrent expenditures and investment expenditures, and public service providers that guarantee their recurrent expenditures.

4. The list of property subject to concentrated procurement must be publicly posted on the web portal of the relevant Ministry, central authority, or provincial People’s Committee.

Article 77. Concentrated procurement units

1. A national concentrated procurement unit for medicines, medical equipment, and testing supplies refers to a unit under the Ministry of Health of Vietnam or another unit assigned by the Prime Minister of Vietnam to carry out the concentrated procurement of medicines, medical equipment, and testing supplies in the national concentrated procurement list.

2. Concentrated procurement units of ministries, central authorities, and provinces refer to units under ministries, central authorities, and provinces assigned to:

a) Procure property for agencies, organizations, and units under their respective management regarding property included in the list of concentrated procurement at the national level, excluding medicines, medical equipment, and testing supplies included in the list of concentrated procurement at the national level prescribed in Clause 1 of this Article.

b) Procure property included in the list of concentrated procurement at the ministry level, central-authority level, or local level.

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Article 78.  Consolidation of concentrated procurement needs (excluding medicines, chemicals, testing supplies, and medical equipment)

1. Based on the scope of the allocated budget estimates and permissible funding sources, agencies, organizations, and units that wish to procure property included in the list of concentrated procurement shall prepare and submit a written registration for concentrated procurement to their superior managing authority (hereinafter referred to as “concentrated procurement registration focal point”). The focal point shall consolidate the written registrations and send them to the concentrated procurement unit of the ministry, central authority, or province within the deadline disclosed by the Minister, Director of the central authority, or President of the provincial People’s Committee, applicable to agencies, organizations, and units under their respective management. Agencies, organizations, and units shall assume responsibility for their procurement registration.

The main contents of the concentrated procurement registration document include:

a) The agency, organization, or unit directly using the property after the procurement is completed.

b) Type and quantity of property subject to concentrated procurement.

c) Estimates, funding sources, and payment methods for the concentrated procurement.

d) Expected time and location for delivery and receipt of the property after procurement and other proposals (if any).

2. The concentrated procurement units of ministries, central authorities, and provinces shall consolidate the procurement needs of agencies, organizations, and units under their respective management, using Form No. 04/TSC-MSTT enclosed with this Decree, to prepare contractor selection plans and bidding documents.

3. Where an agency, organization, or unit fails to submit its centralized procurement needs within the deadline, as prescribed in Clause 2 of this Article, for property included in the list of property subject to concentrated procurement, whose procurement estimates have been allocated, it shall not be permitted to procure such property.  

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5. The methods of concentrated procurement and the process for selecting contractors in the concentrated procurement shall comply with the law on bidding.

Article 79.  Payment for property procurement

1. In the case of concentrated procurement conducted through a framework agreement, the agency, organization, or unit directly using the property shall make payment to the selected contractor.

2. In the case of concentrated procurement conducted through direct contracting, payment to the contractor providing the property shall be made using one of the following methods:

a) The concentrated procurement unit shall request the program or project management agency to transfer payment directly to the contractor.

b) The concentrated procurement unit shall request the program or project management agency to transfer funds to the concentrated procurement unit for payment to the contractor.

c) The concentrate procurement unit shall make payment to the contractor in cases where the competent authority or person allocates the procurement estimate to the concentrated procurement unit.

3. The payment for property procurement shall be carried out in accordance with the law, the framework agreement (if applicable), and the property procurement contract signed with the selected contractor.

4. The State Treasury shall be responsible for expenditure control in accordance with the law. A dossier for expenditure control includes:

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b) Property procurement contract.

c) Advance guarantee (if any).

d) Records of handover and receipt of property in accordance with Article 80 of this Decree.

dd) Budget withdrawal slip/investment withdrawal slip; written payment request (if any); payment order for bank transfer, electronic transfer, or cash withdrawal from a deposit account (in cases of payment from a deposit account).

e) Written request from the concentrated procurement unit to the program or project management agency for transferring funds to the selected contractor providing the property in accordance with the signed contract (in cases where the concentrated procurement unit requests the program or project management agency to transfer payment to the contractor).

g) Written request from the concentrated procurement unit to the program or project management agency for transferring funds into the concentrated procurement unit's deposit account; payment order for bank transfer or electronic transfer (in cases where the concentrated procurement unit requests the program or project management agency to transfer funds to the concentrated procurement unit for payment to the contractor providing the property). Regarding such a written request for fund transfer, in addition to information relating to the procurement of property, the amount requested for transfer, the number of the concentrated procurement unit's deposit account, and the State Treasury where the unit opens its account must be specified.  

Article 80.  Handover and receipt of property

1. In cases of concentrated procurement conducted under a framework agreement, the handover and receipt of property shall be carried out between the contractor providing the property and the agency, organization, or unit directly using the property in accordance with the signed property procurement contract.

2. In cases of concentrated procurement conducted under a direct contract, based on the signed property procurement contract, the concentrated procurement unit shall notify the agency, organization, or unit directly using the property of the property handover plan and schedule no later than 15 days before the handover date.

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3. The handover and receipt of property must be made into a record of acceptance, handover, and receipt of property, using Form No. 05/TSC-MSTT enclosed with this Decree, and accompanied by relevant documents, including:

a) Property procurement contract: 1 original copy.

b) Sale invoice: 1 original copy or 1 copy as prescribed by regulations.

c) Warranty certificate: 1 original copy.

d) Technical documentation and user manuals: 1 original copy.

dd) Other relevant documents (if any): 1 copy.

4. The agency, organization, or unit directly using the property shall receive, conduct accounting for, manage, and use the provided property in accordance with the law on accounting, the Law, and this Decree.

Article 81. Settlement and finalization of property procurement contracts

1. Agencies, organizations, and units that sign property procurement contracts shall be responsible for finalizing such contracts with the selected contractor.

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a) The concentrated procurement unit shall carry out the settlement with the program or project management agency in cases where the concentrated procurement is conducted under the direct contracting method and the program or project management agency transfers funds to the concentrated procurement unit for payment to the contractor.

b) The concentrated procurement unit shall settle the procurement funding in cases where the procurement estimate is allocated to the concentrated procurement unit.

c) The agency, organization, or unit directly using the property shall settle the property procurement funding in cases not prescribed in Points a and b of this Clause.

3. The settlement and finalization of property procurement contracts shall be carried out in accordance with the law and the property procurement contracts signed with the selected contractor.

Article 82. Warranty and maintenance of property

1. The selected contractor providing the property shall be responsible for the warranty and maintenance of the provided property.

2. The warranty scope, warranty period, related costs, and responsibilities of concerned parties (the agency, organization, or unit directly using the property, the concentrated procurement unit, and the successful contractor) must be specified in the bidding documents, the framework agreement, and the property procurement contract.

Article 83. Management of revenues and expenditures related to concentrated procurement

1. Revenues related to concentrated procurement:

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b) Revenues from bid security and contract performance security in cases where contractors are not entitled to a refund of these amounts under the law on bidding.

c) Revenues from service provision in cases where the service of selecting contractors to provide property is provided for another concentrated procurement unit (applicable to professional concentrated procurement units).  

d) Other revenues as prescribed by law.

2. Expenditures related to concentrated procurement:

a) The costs of selecting contractors to provide property.

b) Costs for hiring professional bidding organizations and consulting services (if any) to select contractors to provide property in concentrated procurement in accordance with regulations.

c) Costs for handing over and receiving the property.

d) Costs for handling contractors’ suggestions (if any).

dd) Costs for activities directly related to the implementation of concentrated procurement.

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3. The levels of the expenditures specified in Clause 2 of this Article shall comply with the standards, norms, and regulations stipulated by competent authorities or persons. Where the mentioned standards, norms, and regulations have not been stipulated, the head of the concentrated procurement unit shall decide the expenditure levels, ensuring conformity with the State’s current financial management regulations, and shall assume responsibility for their decision.

4. Management and use of proceeds from concentrated procurements:

a) For professional concentrated procurement units:

For packages performed under tasks assigned by competent authorities or persons: where revenues are insufficient to offset expenditures, the difference shall be covered by the permissible funding sources of the concentrated procurement unit. Where revenues exceed expenditures, the unit may add the difference to its operational funding for use in accordance with the law;

For packages performed under service contracts for selecting contractors to provide property, the concentrated procurement unit shall manage and use the proceeds from concentrated procurement in accordance with the law.

b) For part-time concentrated procurement units: where revenues are insufficient to offset expenditures, the difference shall be covered by the permissible funding sources of the concentrated procurement unit. Where revenues exceed expenditures, the concentrated procurement unit shall transfer the difference to the state budget in accordance with the law on the state budget (through the State Treasury, where the unit opens its accounts).

5. The management and use of funds saved through concentrated procurement (the difference between the allocated estimate and the actual property procurement cost) shall comply with the law on the state budget.

Chapter VII

REGULATIONS ON MANAGEMENT AND USE OF PUBLIC PROPERTY SERVING OPERATIONS OF STATE RESERVE AGENCIES

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The management and use of public property serving the managerial work of state reserve agencies shall comply with Section 3 Chapter III of the Law and Chapter II of this Decree.

Article 85. Management and use of national reserve warehouses to preserve public property subject to withdrawal decisions or property under decisions on establishment of all-people ownership

1. The use of national reserve warehouses to preserve public property subject to withdrawal decisions or property under decisions on the establishment of all-people ownership, while pending disposal as prescribed in Point a Clause 2 Article 72 of the Law, must ensure the following requirements:

a) The use must not affect the performance of the task of preserving national reserve goods of the state reserve agency according to the assigned plan.

b) The use must not affect the confidentiality and safety of national reserves and must be approved by the competent authority or person specified in Clause 2 of this Article.

c) Warehouses must not be jointly used for the simultaneous preservation of national reserve goods and public property subject to withdrawal decisions or property under decisions on the establishment of all-people ownership while pending disposal.

d) National reserve warehouses must not be used to preserve property that is easily damaged, flammable, explosive, or harmful to the environment.

2. The Director of the General Department of State Reserves or the head of the agency managing national reserve foods under ministries and central authorities shall make decisions on the use of warehouses to preserve public property while pending disposal, based on the request of the agency or unit responsible for preserving property subject to withdrawal decisions or decisions on the establishment of all-people ownership.

3. The use of warehouses to preserve public property subject to withdrawal decisions or property subject to decisions on the establishment of all-people ownership pending disposal must be made under an entrusted property preservation contract signed between the agency managing national reserve goods and the agency or unit responsible for managing property subject to withdrawal decisions or decisions on the establishment of all-people ownership.

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The national reserve agency shall determine the preservation costs based on consumption norms and preservation duration, and notify the agency having the preserved property for payment as prescribed by regulations. The preservation costs shall be specified in the entrusted property preservation contract.

5. Revenues from the use of national reserve warehouses to preserve public property subject to withdrawal decisions or property subject to decisions on the establishment of all-people ownership shall be used to offset necessary costs for property preservation. The national reserve agency may use the remaining amount (if any) for warehouse maintenance, repair, or the agency’s operations, and the agency’s budget expenditures shall be reduced correspondingly in accordance with the law on the state budget.

Article 86. Utilization of national reserve warehouses not used to full capacity

1. The national reserve agency may utilize warehouses and yards that are not used to full capacity by leasing them for property preservation. The utilization of warehouses and yards not used to full capacity shall be carried out when the following requirements are satisfied:

a) The utilization is permitted by the competent authority or person prescribed in Clause 2 of this Article.

b) The utilization does not affect the performance of the tasks of preserving national reserve goods according to the assigned plan and tasks of preserving public property subject to withdrawal decisions or property subject to decisions on the establishment of all-people ownership.

c) Warehouses must not be jointly used for the simultaneous preservation of national reserve goods and property under lease for preservation.

d) National reserve warehouses must not be leased for the preservation of banned goods, perishable goods, flammable or explosive items, or goods that are harmful to the environment.

dd) The utilization must promote the capacity and use efficiency of warehouses and yards.

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2. Ministers and Directors of central authorities shall decide, or delegate the authority to decide, the utilization of national reserve agencies’ national reserve warehouses under their respective management.

3. Heads of national reserve agencies shall determine the lease price of warehouses in accordance with market prices and notify their superior managing authority for monitoring purposes.

4. All proceeds from the utilization of national reserve warehouses, after deducting costs related to such utilization, shall be transferred to the state budget in accordance with the law on the state budget (through the State Treasury, where the national reserve agency opens its account).

Costs related to the utilization of national reserve warehouses include:

a) Electricity and water costs.

b) Costs for preservation and security personnel.

c) Property preservation costs.

d) Other costs directly related to the utilization of national reserve warehouses.

Chapter VIII

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Article 87. Management and use of public property assigned by the State to enterprises for management, but not included as state capital at such enterprises

For special property and specialized property serving national defense and security tasks; property serving activities of state-funded projects; land and other natural resources assigned by the State to enterprises for management, but not included as state capital at such enterprises, the management and use shall be carried out as follows:

1. The management and use of special property and specialized property serving national defense and security tasks under the Ministry of National Defense of Vietnam and the Ministry of Public Security of Vietnam shall comply with Articles 64 and 65 of the Law and Chapter V of this Decree.

2. The management and use of infrastructure assets shall comply with Chapter IV of the Law, the Government of Vietnam’s regulations on the management, use, and utilization of infrastructure assets, and relevant laws.

3. The management and use of property serving the activities of state-funded projects shall comply with Section 1 Chapter VI of the Law and Chapter IX of this Decree.

4. The management and use of land allocated by the state for management without collecting land levies shall comply with Section 1 Chapter VII of the Law, the land law, and relevant laws.

5. The management and use of natural resources shall comply with Section 2 Chapter VII of the Law, the law on natural resources, and relevant laws.

Chapter IX

REGULATIONS ON MANAGEMENT AND DISPOSAL OF PROPERTY OF STATE-FUNDED PROJECTS

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1. Property serving the activities of state-funded projects includes:

a) Office headquarters and other property affixed to land, including the land area allocated for the project’s construction activities.

b) Means of transport, machinery, working equipment, and other property serving project management activities.

2. Property that is the result of project implementation refers to construction works and other property invested in, constructed, or procured in accordance with the objectives of the project as approved by the competent authority or person.

3. The management and use of property serving the activities of each project and property that is the result of state-funded projects shall comply with Section 1 Chapter VI of the Law and Articles 89, 90, 91, 92, 93, and 94 of this Decree.

The management and use of property serving the general activities of the project management board shall comply with the regulations applicable to public service providers in cases where the project management board operates under the model of a public service provider; or with the regulations applicable to state agencies in cases where the project management board operates under another model (not as a public service provider).

4. For property serving the activities of specialists and contractors responsible for consultancy, supervision, and construction that is transferred without reimbursement to the State of Vietnam, the establishment of all-people ownership and disposal process of such property shall comply with the Government of Vietnam’s regulations on the procedures for establishing all-people ownership over property and for disposing of property under all-people ownership.

5. The management and disposal of property under PPP investment projects shall comply with the Law and the PPP investment law.

Article 89. Investment in and provision of property serving activities of state-funded projects

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Contractors, consultants, and supervision entities of the project shall provide their own property to serve consulting, supervision, and construction activities; the project management board shall not invest in the construction, procurement, or lease of property to provide such property for contractors, consultants, or supervision entities.  For time-based consulting contracts, the project management board shall use its existing property or lease property to serve consulting activities for the duration specified in the contract.

2. Where it is impossible to arrange or allocate property from the existing property of agencies, organizations, or units, the agencies or units assigned to implement the project may invest in or provide property to serve the activities of the project through the following forms:

a) Assignment of transfer of property from other agencies, organizations, units, or from other projects that have been completed;

b) Lease of property;

c) Investment in the construction or procurement of property.

3. The assignment and transfer of property to serve the activities of state-funded projects shall comply with the Law, this Decree, and relevant laws.

4. The investment in, procurement, or lease of property to serve the activities of projects shall comply with the law on public investment, the law on the state budget, the law on bidding, and relevant laws.

Article 90. Forms of disposal of property serving activities of state-funded projects

1. Assignment and transfer of property:

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b) Assignment or transfer to state agencies, public service providers, people’s armed force units, CPV agencies, the Vietnamese Fatherland Front, and socio-political organizations affiliated with the Vietnamese Fatherland Front.

c) Assignment or transfer to serve the activities of another project.

d) Transfer to local authorities for management regarding the land area allocated or temporarily allocated to the project management board for construction purposes (including works and property affixed to such land).

dd) Transfer of property in special cases as prescribed in Clause 2 Article 20 of this Decree.

2. Liquidation shall apply to property that reaches the end of its useful life (the period used for depreciation calculation in accordance with regulations on the management and depreciation of fixed assets at agencies, organizations, or units, or upon reaching the prescribed lifespan or use frequency under the law); property that has yet to reach the end of its useful life but has been damaged beyond repair or the repair is deemed in effective (with the estimated repair cost exceeding 30% of the original cost, in cases where the original cost can be determined, or exceeding 30% of the investment value for constructing or purchasing new property of the same type or of equivalent technical standards, quality, and origin at the time of liquidation, in cases where the original cost cannot be determined); office buildings or other property affixed to land that must be demolished under the decision of a competent authority or person.

3. Destruction shall apply to property that must be destroyed in accordance with the law on protection of state secrets, the law on environmental protection, and relevant laws.

4. Disposal of property in cases of loss or damage.

5. Sale.

6. Other forms of disposal as prescribed by the law.

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1. Ministers and Directors of central authorities shall decide, or delegate the authority to decide, the approval of plans for projects under central management, excluding the cases prescribed in Clauses 3 and 4 of this Article.

2. Presidents of provincial People’s Committees shall decide, or delegate the authority to decide, the approval of plans for projects under local management, excluding the cases prescribed in Clauses 3 and 4 of this Article.

3. The authority to approve plans for property transfer in special cases shall comply with Clause 2 Article 20 of this Decree.

4. The authority to approve plans for the disposal of property in other forms, as prescribed in Clause 6 Article 90 of this Decree, shall comply with relevant laws.

5. The approval of plans for the disposal of property serving the activities of projects shall be carried out through an administrative decision issued by the competent authority or person prescribed in this Article.

Article 92. Procedures for disposal of property serving activities of state-funded projects

1. Disposal of property upon project completion:

a) Upon completion of the project, the project management board shall preserve the original condition of the property and its related documentation until they are handed over to the receiving agency, organization, unit, or project, or until the sale, liquidation, or destruction of the property is completed under the decision of the competent authority or person.

In cases where the project has been completed and the project management board has been dissolved, but the property has yet to be disposed of, the project’s governing body shall assign an agency or unit under its management to assume the responsibility for preserving the property and its related documentation, and to perform other tasks of the project management board as prescribed in this Decree.

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The property disposal dossier includes:

Report of the project management board (enclosed with the list of property proposed for disposal): 1 original copy;

Written request for disposal from the superior managing authority (if any): 1 original copy;

Property inventory record: 1 copy;

Project document or dossier, approved, signed, or accepted by the competent authority or person: 1 copy;

Other dossiers or documents related to the disposal of property: 1 copy;

For a project with a lead governing body responsible for overall coordination and other governing bodies managing component projects, the management boards of component projects shall conduct inventories and report to the lead project management board for consolidation and proposal of the disposal plan.

c) Within 30 days from receipt of the report, the project’s governing body shall consolidate the information and send a written request for property disposal, together with the complete property disposal dossier as prescribed in Point b of this Clause, to the agency assigned to perform the task of managing public property prescribed n Clause 2 Article 19 of the Law (for projects under central management), or the agency assigned to perform the task of managing public property prescribed in Clause 3 Article 19 of the Law (for projects under local management).

d) Within 15 days from receipt of the report from the project’s governing body, the agency assigned to perform the task of managing public property prescribed in Clause 2 Article 19 of the Law (for projects under central management), or the agency assigned to perform the task of managing public property prescribed in Clause 3 Article 19 of the Law (for projects under local management) shall prepare a property disposal plan according to the forms prescribed in Article 90 of this Decree and request the competent authority or person specified in Article 91 of this Decree to review and approve the plan.  

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2. Disposal of damaged property, property that is no longer usable, or property no longer needed during project implementation:

a) When property becomes damaged, unusable, or no longer needed during the course of project implementation, the project management board shall prepare a list, propose a disposal plan, and report to the project’s governing body.

b) The procedures for submitting the disposal plan to the competent authority or person for approval shall comply with Points c, d, and dd Clause 1 of this Article.

3. Disposal of property serving the activities of the project in cases where the project, approved by the competent authority or person, determines the specific entity entitled to receive or continue managing and using the property after the project is completed, or where the project’s objective is to serve a specific entity (hereinafter referred to as “beneficiaries”):

a) After completing the investment in the construction or procurement, the project management board shall hand over the property to the beneficiary for utilization and use in accordance with the project’s objectives. The handover and receipt of property shall be recorded in writing, using Form No. 02/TSC-BBGN enclosed with this Decree.

b) It is not required to carry out the procedures for reporting to the competent authority or person for approval for the disposal plan as prescribed in Clause 1 of this Article. The recording and management of property after handover shall comply with Point b Clause 1 Article 93 of this Decree.

The determination of the original cost of fixed assets for recording purposes shall comply with the Minister of Finance of Vietnam’s regulations on the management and depreciation of fixed assets at agencies, organizations, and units.

c) During project implementation, the entity with assigned property shall protect and use the property for its designated purpose, ensuring efficiency and thrift.

4. Within 60 days (for office headquarters) or 30 days (for other property) from the date of approval of the property disposal plan by the competent authority or person, or from the completion of the investment in the construction or procurement of property, the agency assigned to organize the disposal of property shall implement the approved property disposal plan. Implementation responsibilities are as follows:

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b) The responsibility for organizing the sale of property shall comply with Clause 3 Article 23 of this Decree.

The organization of the assignment, transfer, sale, liquidation, destruction of property, or recording of property decrease in cases of loss or damage shall comply with Articles 29, 42, 43, 45, 46, and 47 of the Law and Section 4 Chapter II of this Decree.

c) The organization of property disposal in other forms as prescribed in Clause 6 Article 91 of this Decree shall comply with relevant laws.

5. The management and use of proceeds from the disposal of property serving the project’s activities in cases where the project management board is organized and operates under the model of a public service provider shall comply with Clause 3 Article 62 of the Law and Article 64 of this Decree; in cases where the project management board is organized and operates under another model shall comply with Clauses 1 and 2 Article 48 of the Law and Article 40 of this Decree.

Article 93. Disposal of property resulting from project implementation

1. For property resulting from project implementation, where beneficiaries have been identified:

a) Within 60 days (for construction works) or 30 days (for other property) from the completion of the investment in the construction or procurement, the project management board shall hand over the property to the beneficiaries for utilization and use according to the project’s objectives. The value of the property after investment must be determined in accordance with the law on investment, the law on construction, and relevant laws. Where there are multiple beneficiaries, the specific property items and corresponding values assigned to each beneficiary must be clearly determined. It is not required to carry out the procedures for submitting reports to the competent authority or person for approval of the disposal plan.  The handover and receipt of the property must be recorded in writing, using Form No. 02/TSC-BBGN enclosed with this Decree. During the project implementation period, the beneficiaries shall protect and use the assigned property in accordance with the law, ensuring efficiency and thrift.

b) The recording and management of property resulting from project implementation after handover shall be carried out as follows:

For beneficiaries that are agencies, organizations, or units: the receiving entity shall monitor, record a property increase, report property changes as prescribed by regulations, and manage and use the property in accordance with the Law, this Decree, and relevant laws;

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For beneficiaries that are households or individuals: the management and use of the property shall comply with the civil law and relevant laws concerning the received property, as well as the project documents or provisions signed or decided by the competent authority or person.

c) The determination of the original cost of fixed assets for recording purposes shall comply with the Minister of Finance of Vietnam’s regulations on the management and depreciation of fixed assets at agencies, organizations, and units.

d) In cases where infrastructure assets resulting from project implementation have had their beneficiaries specifically identified in the project approved by the competent authority, it is not required to carry out the procedures for obtaining approval from the competent authority or person to assign such infrastructure assets to the beneficiaries for management, as prescribed by the Government of Vietnam’s regulations on the management, use, and utilization of infrastructure assets. 

dd) Where the project approved by the competent authority or person has specifically identified the beneficiary, but such beneficiary is inconsistent with the entity eligible to manage the property under the law at the time of handover, the project owner shall report to the competent authority or person to make adjustments to the project, or to proceed with the handover to the beneficiary as specified in the project approved by the competent authority or person. The beneficiary shall be responsible for reporting to the competent authority or person for disposal of the property in accordance with the law.

2. For property resulting from the implementation of a project without an identified beneficiary, the disposal of such property shall be carried out as follows:

a)  Forms of disposal:

The forms of disposal as prescribed in Article 90 of this Decree;

Assignment to an enterprise for management and use;

Assignment to an entity responsible for managing property in accordance with the law on the management, use, and utilization of infrastructure assets, regarding property resulting from project implementation, being infrastructure assets.

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Ministers and Directors of central authorities shall approve the plan for assigning property to enterprises for management and use for projects under central management; Presidents of provincial People’s Committees shall approve the plan for assigning property to enterprises for management and use for projects under local management. Where a ministry, central authority, or provincial People’s Committee is not the representative agency of state capital ownership at the enterprise, the approval shall be made only after obtaining the consent of the representative agency of state capital ownership at that enterprise;

Where the Government of Vietnam’s regulations on the management, use, and utilization of a particular type of infrastructure asset provide otherwise regarding the authority to decide the assignment of infrastructure assets to managing entities, the authority shall comply with such regulations.  For projects funded by foreign loans of the Government of Vietnam, Government-guaranteed loans, or foreign aid forming part of the state budget revenues, approval for the assignment of property to a managing entity shall be made only after the Ministry of Finance of Vietnam has given its consent.

c) within 60 days (for construction works) or 30 days (for other property) from the completion of the investment in the construction or procurement, the project management board shall propose a disposal plan, prepare a property disposal dossier, and report to the superior managing authority (if any) for consolidation and report to the project's governing body.

The property disposal dossier includes:

Report of the project management board (enclosed with the list of property proposed for disposal, using Form No. 06/TSC-TSDA enclosed with this Decree): 1 original copy;

Written request for disposal from the superior managing authority (if any): 1 original copy;

Project acceptance record: 1 copy;

Project document or dossier, approved, signed, or accepted by the competent authority or person: 1 copy;

Other dossiers or documents related to the disposal of property (if any): 1 copy.

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dd) Within 15 days from receipt of the request, the competent authority or person prescribed in Point b of this Clause shall decide to approve the property disposal plan or issue a written response in case the request is deemed inappropriate.

In cases where disposal is conducted in the form of assignment or transfer of property, the handover, receipt, and recording shall comply with Points b and c Clause 1 of this Article. Where the project involves the construction of office headquarters intended for use by multiple agencies, organizations, or units, the competent authority or person shall decide whether to assign one agency, organization, or unit to conduct general management and allocate use to others, or to assign each agency, organization, or unit to manage and use separate areas proportionally, ensuring compliance with the standards and norms for the use of public property applicable to each.

In cases where disposal is conducted in the form of assignment to an enterprise for management and use, the enterprise shall report to the competent authority or person for the purpose of recording the state capital increase at the enterprise, based on the value determined in the following order of priority:

The settlement value of the project;

The appraised settlement value of the project;

The proposed settlement value submitted for approval;

The total value of tables of contract settlement values between the project owner and contractors (A-B settlement);

The value under the project contract or the latest adjusted contract;

The approved total investment value of the project or the latest adjusted total investment value;

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3. The disposal of temporary construction works shall comply with the law on construction.

Article 94. Disposal of supplies and materials recovered during project implementation

1. For supplies and materials recovered from the demolition of old infrastructure assets that have been assigned to a managing entity in accordance with the Government of Vietnam’s regulations on the management, use, and utilization of such infrastructure assets, the disposal of recovered supplies and materials shall comply with the mentioned regulations.

2. For supplies and materials recovered during the implementation of a project that do not fall within the scope prescribed in Clause 1 of this Article, being supplies and materials recovered from the dismantling of old property to facilitate project implementation and other property arising during the project implementation process, the project management board shall preserve the recovered supplies and materials in their original condition until the disposal process is completed. Within 30 days from the completion of the dismantling and recovery of supplies and materials, the project management board shall organize the disposal of the recovered supplies and materials as follows:

a) For reusable supplies and materials: they shall be disposed of in the form of transfer or sale. The project management board shall prepare a dossier proposing the disposal method and submit it to the competent authority or person for decision in accordance with regulations. The authority and procedures for deciding and organizing the transfer or sale of supplies and materials recovered during project implementation shall comply with Article 13 of this Decree.

b) For unusable supplies and materials, the project management board shall destroy them.

3. In cases where the project approved by a competent authority stipulates that the value of recovered supplies and materials shall be deducted from the package price of the project implementation contract, and such deduction is specified in the contract, the contractor executing the project shall dispose of the property in accordance with the signed contract and relevant laws; this Article shall not apply.

Chapter X

MANAGEMENT AND USE OF PUBLIC PROPERTY SALE INVOICES DURING DISPOSAL OF PUBLIC PROPERTY

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1. Public property sale invoices shall be used when selling or transferring the following types of public property:

a) Public property at agencies, organizations, and units (included public housing).

b) Infrastructure assets invested in and managed by the State (including cases of selling or transferring the right to collect fees for the use of such infrastructure assets, or transferring the right to utilize such infrastructure assets).

c) Public property assigned by the State to enterprises for management but not included as state capital at such enterprises.

d) Property of state-funded projects.

dd) Property established under all-people ownership.

e) Public property withdrawn under decisions of competent authorities or persons.

g) Supplies and materials recovered from the maintenance, repair, or disposal of public property.

2. Electronic public property sale invoices:

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b) Agencies assigned to organize the disposal of public property shall issue electronic invoices through an e-invoice service provider (for agencies that are value-added tax (VAT) payers with a tax identification number) or through the General Department of Taxation’s web portal (for agencies that are not VAT payers but have a tax identification number), in accordance with the Government of Vietnam’s Decree on invoices and documents, to purchasers when selling or transferring the types of public property specified in Clause 1 of this Article. Agencies assigned to organize the disposal of public property shall issue authenticated electronic public property sale invoices in accordance with regulations applicable to non-business organizations engaged in occasional sales of goods or provision of services; no service fee shall be charged for the use of these e-invoices.

c) The tax authority shall issue authenticated e-invoices for each sale or transfer of public property to agencies assigned to organize the disposal of public property.

d) The preparation, adjustment, cancellation, and reporting on the management and use of electronic public property sale invoices shall comply with the Government of Vietnam’s Decree on invoices and documents.

3. The proceeds from the sale of property stated on public property sale invoices shall be exclusive of VAT.

Chapter XI

DETERMINATION OF VALUE OF LAND USE RIGHTS FOR INCLUSION IN VALUE OF PROPERTY OF AGENCIES, ORGANIZATIONS, AND UNITS

Article 96. Cases requiring determination of value of land use rights for inclusion in value of property of agencies, organizations, and units

1. State agencies, people’s armed force units, public service providers, CPV agencies, the Vietnamese Fatherland Front, and socio-political organizations affiliated with the Vietnamese Fatherland Front; socio-professional political organizations, social organizations, socio-professional organizations, and other organizations established under association laws shall determine the value of land use rights for inclusion in the value of property in the following cases:

a) When allocated land by the State without the collection of land levies, in accordance with the law on land.

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c) Where land use rights are acquired through transfer, and the payment for the transferred land use rights originates from the state budget.

2. The payment of land rent or the payment for the transfer of land use rights shall be determined to originate from the state budget in the following cases:

a) The State allocates funds from the state budget to pay land rent or to pay for the transfer of land use rights.

b) A public service provider uses its development fund for public service activities to pay land rent or to pay for the transfer of land use rights.

c) In cases where a public service provider uses other funding sources to pay land rent or to pay for the transfer of land use rights, but subsequently reimburses those amounts using the funding sources prescribed in Points a and b of this Clause.

Article 97. Grounds for determining value of land use rights

1. Land area refers to the area stated in the certificate of land use rights, the certificate of land use rights and ownership of housing and property affixed to land, or the certificate of land use rights and ownership of property affixed to land (hereinafter referred to as “certificate”), or the decision on land allocation or lease issued by a competent state authority, or the land lease contract (in cases where the certificate has yet to be issued). In cases where no certificate, land allocation decision, land lease decision, or land lease contract issued by a competent state authority is available, the agency, organization, or unit using land shall, based on relevant documents related to land use rights, determine the area of land in use as grounds for determining the value of land use rights.

2. The land price shall be determined based on the land price for the construction of the agency headquarters specified in the land price list issued by a competent authority in accordance with the law on land at the time the land use right value is determined.

Where the land price list does not specify the type of land for the construction of agency headquarters, the land price shall be determined according to the type of land listed in the land price list as follows:

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b) For protection forest land, dedicated forestland, and production forest land being natural forests, land for agriculture, forestry, aquaculture, or salt production, or land for agriculture, forestry, aquaculture, or salt production combined with national defense and security tasks, allocated by the State without land levies or leased by the State with land rent exempted for the entire lease term, or leased land for which the rent paid originates from the state budget, the land price shall be determined according to the corresponding type of land.  

c) For land leased by the State for the construction of public service facilities and for use in non-agricultural business and production purposes other than residential land, the land price shall be determined according to the price applicable to non-agricultural business and production land corresponding to the land use term.

d) Where a land plot includes multiple land use purposes, the land price shall be determined based on the area corresponding to each purpose.

3. In cases where land use rights are obtained through transfer, the land price for determining the value of land use rights shall be the actual land transfer price or the winning auction price (if the transfer is made through auction).

Article 98. Determination of value of land use rights

1. For agencies, organizations, and units that are allocated land by the State without having to pay land levies, or that have acquired land use rights through transfer for long-term, stable use, the value of land use rights shall be determined by multiplying the land area by the land price as prescribed in Clause 2 Article 97 of this Decree.

2. For agencies, organizations, and units that are leased land by the State with a one-off payment of land rent, originating from the state budget, or exempted from land rent for the entire lease term, or have acquired the right to use leased land through transfer, the value of land use rights shall be determined as follows:

Value of land use rights (VND)

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Land price as determined under Clause 2 Article 97 of this Decree (VND)

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Land lease term
(year)

70 years

3. Agencies, organizations, and units that have already determined the value of land use rights under Decree No. 151/2017/ND-CP dated December 26, 2017 of the Government of Vietnam, amended in 2024 and 2025, shall adjust the value of land use rights in the cases specified in Article 99 of this Decree.

4. Agencies, organizations, and units currently using land as prescribed in Article 96 of this Decree shall determine the value of land use rights in accordance with Article 97 of this Decree and Clauses 1 and 2 of this Article.

5. The determination of the value of land use rights must be recorded in writing, using Form No. 08a/TSC-QSDD enclosed with this Decree. The written record determining the value of land use rights shall be made into 2 copies: 1 retained by the land-using agency, organization, or unit, and 1 sent to the direct managing authority (if any).

Article 99. Adjustment of the value of land use rights

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a) A periodic adjustment every 5 years starting from 2026, when the provincial People’s Committee announces the first land price list in accordance with the Law on Land 2024.

b) When the land area in use has changed compared to the area previously used to determine the value of land use rights, in the following cases:

Upon conducting land inventory as prescribed by law;

When a competent state authority issues a decision on land expropriation, additional land allocation, or partial transfer or acquisition of land area in accordance with the law;

Other cases that lead to changes to land area, as confirmed by a competent state authority.

c) When the land use purpose is changed under a decision issued by a competent state authority.

d) When inventorying or reappraising the value of public property under a decision of a competent authority or person.

2. The adjustment of the value of land use rights must be recorded in writing, using Form No. 08b/TSC-QSDD enclosed with this Decree. The written record of the adjustment of the value of land use rights shall be made into 2 copies: 1 retained by the land-using agency, organization, or unit, and 1 sent to the direct managing authority (if any).

Article 100. Recording of value of land use rights in property value

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2. The value of land use rights shall be recorded in the property value and monitored in the accounting records in accordance with the law on accounting. The land area and land-related documentation shall be recorded and monitored in the property register of the agency, organization, or unit.

3. The value of land use rights determined in accordance with this Chapter shall be used as a data source for reporting and declaring public property in the national database on public property as prescribed in this Decree. Such value of land use rights shall not be used to determine prices when selling public property, using public property to make payments to investors implementing PPP investment projects, contributing public property as capital in joint ventures or associations, or determining the value of public property when converting the operational model of a public service provider.

Chapter XII

UTILIZATION OF TELECOMMUNICATIONS NUMBERS AND OTHER NUMBER DATABASES SERVING STATE MANAGEMENT

Article 101. Telecommunications numbers and other number databases serving state management

1. Telecommunications numbers.

2. Number databases for managing means of transport.

3. Other number databases serving state management as prescribed by law.

Article 102. Utilization of telecommunications numbers and other number databases serving state management

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2. Collection of proceeds from granting the right to select and use number databases serving state management in accordance with Article 103 of this Decree.

3. Collection of proceeds from granting the right to use telecommunications codes and numbers in accordance with the law on telecommunications.

4. Other forms of utilization of number databases that serve state management, as prescribed by law.

Article 103. Collection of proceeds from granting right to select and use number databases serving state management

1. Proceeds from granting the right to select and use number databases serving state management are amounts payable by organizations and individuals to the State (in addition to fees and charges as prescribed) when being granted the right to use specific prefixes or special number ranges in number databases serving state management.

2. The collection of proceeds from granting the right to select and use number databases serving state management shall be conducted through auction or price listing.

3. Ministries and central authorities assigned to conduct the state management of number databases shall develop and submit to the Prime Minister of Vietnam regulations on forms of collection of proceeds from granting the right to select and use number databases, determination of starting prices for auction, determination of listed prices, implementation roadmaps, and other necessary contents to carry out the collection of proceeds from granting the right to select and use number databases under their respective management.

Chapter XIII

DISCLOSURE OF PUBLIC PROPERTY

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1. Ministries, central authorities, and People’s Committees at all levels shall disclose the formation (investment in construction, procurement, assignment, lease, or transfer) of property to agencies, organizations, and units under their respective management, excluding cases where disclosure is prohibited under the law on state secret protection. The disclosure period is 30 days.

2. Agencies, organizations, and units shall disclose the formation (investment in construction, procurement, assignment, lease, or transfer) of property within their own entities, excluding cases where disclosure is prohibited under the law on state secret protection. The disclosure period is 30 days.

3. Disclosure forms and responsibilities:

a) Annually, the Ministry of Finance of Vietnam shall disclose aggregated data on the formation of public property at agencies, organizations, and units nationwide on the Ministry of Finance of Vietnam’s web portal and the public property website.

b) Annually, ministries, central authorities, and People’s Committees at all levels shall disclose aggregated data on the formation of public property at agencies, organizations, and units under their respective management on their respective web portals.

c) Agencies, organizations, and units shall disclose the formation of public property within their own entities by posting the information at their office headquarters or announcing it at their internal meetings.

4. The Ministry of Finance of Vietnam shall stipulate specific disclosure templates for the contents specified in this Article.

Article 105. Disclosure of use and disposal of public property at agencies, organizations, and units

1. Disclosure shall be categorized by the following groups of property:

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b) Houses and construction works.

c) Automobiles.

d) Other property meeting the standards for fixed assets as prescribed by the Minister of Finance of Vietnam.

2. Disclosure targets:

a) Type, quantity, value (original cost and residue value), source of formation, and current condition of the use of the public property.

b) Type, quantity, and value of withdrawn, transferred, liquidated, sold, destroyed public property, and other forms of disposal.

c) Revenues and costs related to the disposal of property.

3. Time of disclosure: annually, in accordance with the deadline for reporting on public property. The disclosure period is 30 days.

4. Disclosure forms and responsibilities:

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b) Ministries, central authorities, and People’s Committees at all levels shall disclose aggregated data on the use and disposal of public property at agencies, organizations, and units under their respective management on their respective web portals.

c) Agencies, organizations, and units shall disclose the use and disposal of public property within their own entities by posting the information at their office headquarters or announcing it at their internal meetings.

5. The Ministry of Finance of Vietnam shall stipulate specific disclosure templates for the contents specified in this Article.

Article 106. Disclosure of utilization of public property at agencies, organizations, and units

1. Agencies, organizations, and units permitted by competent authorities or persons to utilize public property, or to use public property for business, lease, joint venture, or association purposes, shall disclose the situation of such utilization of public property within their entities.

2. Disclosure targets:

a) Type, quantity, value (original cost and residue value) of the property utilized or used for business, lease, joint venture, or association purposes.

b) Forms of property utilization.

c) Management and use of proceeds from the utilization or use of public property for business, lease, joint venture, or association purposes.

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4. Disclosure forms and responsibilities:

a) The Ministry of Finance of Vietnam shall disclose aggregated data on the utilization of public property at agencies, organizations, and units nationwide on the Ministry of Finance of Vietnam’s web portal and the public property website.

b) Ministries, central authorities, and People’s Committees at all levels shall disclose aggregated data on the utilization of public property at agencies, organizations, and units under their respective management on their respective web portals.

c) Agencies, organizations, and units shall disclose the utilization of public property within their own entities by posting the information at their office headquarters or announcing it at their internal meetings.

5. The Ministry of Finance of Vietnam shall stipulate specific disclosure templates for the contents specified in this Article.

Article 107. Disclosure of management, use, and utilization of infrastructure assets and property established under all-people ownership

The disclosure of the management, use, and utilization of infrastructure assets and property established under all-people ownership shall comply with the Government of Vietnam’s regulations on the management, use, and utilization of infrastructure assets, and the Government of Vietnam’s regulations on the authority and procedures for establishing all-people ownership over property and disposal of property established under all-people ownership.

Chapter XIV

FINANCIAL INSTRUMENTS FOR RISK MANAGEMENT OF PUBLIC PROPERTY

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1. Risks to public property refer to threats and losses to public property caused by natural disasters, fires, and other force majeure events.

2. Public property exposed to a high risk of damage from natural disasters, fires, or other force majeure events must be managed through financial instruments as prescribed in Article 109 of this Decree.

3. Agencies, organizations, units, and enterprises assigned to manage and use public property shall, based on the results of risk analysis and management of such property, make decisions on the use of financial instruments for risk management of public property under their management and use.

Article 109. Financial instruments for risk management of public property

1. Prevention and mitigation of risks through the use of financial resources to construct, renovate, and upgrade works for natural disaster preparation and management and response to other force majeure events in accordance with the law on public investment, the law on the state budget, and the law on the management and use of public property.

2. Establishment and use of financial and non-financial resources of the State and of agencies, organizations, units, and enterprises assigned to manage and use public property, including:

a) The state budget contingency fund.

b) The natural disaster preparation and management fund and other off-budget state financial funds.

c) Legal financial funds of agencies, organizations, units, and enterprises assigned to manage and use public property.

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4. Other instruments as prescribed by law.

Article 110. Establishment and use of financial and non-financial resources of State and of agencies, organizations, units, and enterprises assigned to manage and use public property

1. The management and use of the state budget contingency fund to remedy the consequences of natural disasters, fires, and other causes affecting public property shall comply with the law on the state budget.

2. The establishment, management, and use of the natural disaster preparation and management fund shall comply with the law on natural disaster preparation and management.

3. The establishment, management, and use of other off-budget state financial funds shall comply with the Law on the State Budget and the documents guiding off-budget state financial funds.

Article 111. Public property insurance

1. Public property of high value and at high risk of damage from natural disasters, fires, or other force majeure events shall be insured to proactively and effectively manage and transfer such risks in accordance with this Decree, the law on insurance business, and relevant laws.

2. Public property subject to compulsory fire and explosion insurance shall comply with the law on fire safety.

3. Public property eligible for damage or index-based insurance against risks such as storms and floods includes: houses, works under office headquarters, or public service facilities in areas frequently affected by storms and floods; infrastructure assets located in areas frequently affected by storms and floods.

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4. For cases not covered under Clauses 2 and 3 of this Article, agencies, organizations, units, and enterprises assigned to manage and use public property shall decide whether to purchase insurance (including voluntary insurance) based on the actual use condition and risk exposure of the property.

5. Ministers, Directors of central authorities, and Presidents of provincial People’s Committees shall decide the purchase of concentrated insurance for public property under their respective management.  

6. The funding sources for purchasing insurance shall be allocated from the funding sources for recurrent expenditures or the permissible funding sources of agencies, organizations, units, and enterprises.

Chapter XV

IMPLEMENTATION

Article 112. Transitional provisions

1. For office headquarters and public service facilities that have been approved for auction by competent authorities or persons and for which the starting price for auction has been determined in accordance with regulations before January 1, 2025, and such price remains valid, the previously determined starting price shall continue to be used for the auction organization. In cases where 2 consecutive auctions are unsuccessful, and if the auction sale plan continues to be implemented, the agency assigned to organize the sale of property shall prepare the auction plan for office headquarters, determine the starting price, organize the auction, and carry out other contents in accordance with Decree No. 151/2017/ND-CP and Decree No. 114/2024/ND-CP.

2. For public service providers whose schemes for the use of public property for business, lease, joint venture, or association purposes have been approved by competent authorities or persons before the effective date of this Decree, implementation shall continue in accordance with the approved schemes until the end of their implementation period.  In cases where the approved scheme includes payment of land rent, the public service provider shall pay land rent until the end of 2023. From 2024 onward, financial obligations related to the use of public property for business, lease, joint venture, or association purposes shall comply with this Decree. The public service provider shall not be required to pay land rent as specified in the approved scheme, nor to implement any confirmation or registration procedures to qualify for exemption from land rent. In cases where the public service provider is subject to obligations to make payments to the state budget under Point b Clause 4 Article 51 of this Decree, it shall report to the authority or person competent to approve schemes as prescribed in this Decree for approval of a specific contribution rate to the state budget, which serves as grounds for fulfilling such financial obligations.

3. For authority related to the management, use, utilization, and disposal of public property assigned to Presidents of provincial People’s Committees for decision or delegated under this Decree, during the period in which such Presidents have yet to issue regulations on the delegation of the authority to issue decisions, such authority shall follow the existing regulations on delegation or authority issued by provincial People’s Councils before the effective date of this Decree. In provinces undergoing merger or consolidation, the delegation or authority regulations of the province, whose name is retained after the merger or consolidation, shall apply.

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5. For property subject to withdrawal decisions, whose utilization plans have been approved by competent authorities or persons by assigning the management and utilization to land fund development organizations or local organizations with the function of managing and trading houses, in accordance with regulations before the effective date of this Decree, implementation shall continue in accordance with the approved utilization plans.

6. In cases where an agency, organization, or unit terminates its operation and transfer its functions and tasks to other agencies, organizations, or units, and where the organizational restructuring plan/scheme has been approved by a competent authority or person before the effective date of this Decree, but such plan/scheme does not include a property distribution plan, the agency, organization, or unit receiving the tasks shall, based on actual circumstances, report to the competent authority or person for decision on property assignment  in accordance with Decree.

7. The holder of the temporary deposit account shall manage the proceeds from the disposal of public property at agencies, organizations, and units that have been deposited into the temporary account in accordance with the law before the effective date of this Decree, until all related costs are settled and the remaining funds are transferred to the state budget.

8. Until the Government of Vietnam issues new regulations on the management of the national database on public property and reporting on public property, such management and reporting shall continue to be carried out in accordance with Decree No. 151/2017/ND-CP.

Article 113. Implementation

1. Agencies, organizations, units, and other relevant entities may submit their dossiers in person, by post, or online through the national document interconnection platform, provided that digital signatures are available when carrying out the procedures prescribed in this Decree. An electronically signed version of documents may be used in the electronic work documentation instead of the original physical document. In cases where a procedure prescribed in this Decree involves multiple steps, the original documents required for each step shall be retained by the competent authority or the agency of the competent person; other relevant agencies shall keep copies. If the dossier is not submitted online but contains electronic documents, the agency preparing the dossier shall print the electronic documents to prepare and submit the physical dossier.

2. Agencies and persons competent to make decisions related to the management and use of public property as prescribed in this Decree, and under the delegation of Ministers, Directors of central authorities, or Presidents of provincial People’s Committees, may authorize the performance of one or several of their tasks and powers in accordance with the Law on Government Organization and the Law on Local Government Organization.

In cases where the agency, organization, or unit possessing the public property/the head of the agency, organization, or unit possessing the public property is the authority or person competent to make decisions on the use, disposal, and utilization of public property, or to approve the scheme for the use of public property for business, lease, joint venture, or association purposes as prescribed in this Decree and under the delegation of the Minister, Director of the central authority, or the President of the provincial People’s Committee, such agency, organization, or unit/head of such agency, organization, or unit shall, based on the law and the proposal of its consulting department, decide the use, disposal, and utilization of public property without having to report to the superior managing authority (if any).

In cases where the agency, organization, or unit possessing the public property/head of the agency, organization, or unit possessing the public property is not the authority or person competent to make decisions on the use, disposal, and utilization of public property, or to approve the scheme for the use of public property for business, lease, joint venture, or associations purposes, and does not have a superior managing authority, the agency, organization, or unit shall, when carrying out the procedures prescribed in this Decree, prepare a dossier and directly report to the competent authority or person for consideration and decision in accordance with this Decree.

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4. The head of an agency, organization, or unit possessing the public property shall issue and organize the implementation of the regulations on the management and use of public property assigned by the State, in accordance with the Ministry of Finance of Vietnam’s guidance, ensuring a clear delineation of the rights and obligations of each department and individual in the investment in the construction, procurement, receipt, lease, lease-purchase, and lump-sum funding for the use of public property, as well as in the use, utilization, and disposal of public property.

Article 114. Entry into force

1. This Decree comes into force as of July 1, 2025. 

2. The following legislative documents shall be annulled:

a) Decree No. 151/2017/ND-CP dated December 26, 2017 of the Government of Vietnam.

b) Decree No. 114/2024/ND-CP dated September 15, 2024 of the Government of Vietnam.

c) Decree No. 50/2025/ND-CP dated February 28, 2025 of the Government of Vietnam.

d) Clause 2 Article 14 of Decree No. 125/2025/ND-CP dated June 11, 2025 of the Government of Vietnam.

dd) Article 3 of Decree No. 127/2025/ND-CP dated June 11, 2025 of the Government of Vietnam.

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ON BEHALF OF THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Ho Duc Phoc