Circular 134/2026/TT-BTC forms of dossiers of requirements for contractor appointment, evaluation reports, appraisal reports, inspection, supervision and reporting on bidding activities

CIRCULAR

Detailing forms of dossiers of requirements for contractor appointment, evaluation reports, appraisal reports, inspection, supervision and reporting on bidding activities

Pursuant to the Bidding Law No. 22/2023/QH15, amended and supplemented under Law No. 57/2024/QH15, Law No. 90/2025/QH15, Law No. 116/2025/QH15, Law No. 133/2025/QH15 and Law No. 142/2025/QH15;

Pursuant to the Government’s Decree No. 214/2025/ND-CP dated August 04, 2025, detailing a number of articles of, and measures to implement, the Bidding Law regarding contractor selection, amended and supplemented under the Government’s Decree No. 165/2026/ND-CP dated May 15, 20126, and Decree No. 349/2026/ND-CP dated September 09, 2026;

Pursuant to the Government’s Decree No. 274/2026/ND-CP dated July 07, 2026, detailing a number of articles of, and providing measures for implementing, the Bidding Law regarding selection of investors to implement business investment projects;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade, amended and supplemented under the Government's Decree No. 166/2025/ND-CP dated June 30, 2025;

At the proposal of the Director of the Public Procurement Agency;

The Minister of Finance hereby promulgates the Circular detailing forms of dossiers of requirements for contractor appointment, evaluation reports, appraisal reports, inspection, supervision and reporting on bidding activities.

Article 1. Scope of regulation and subjects of application

1. This Circular details forms of dossiers of requirements for contractor appointment, evaluation reports, appraisal reports, inspection, supervision and reporting on bidding activities under Point c, Clause 1, Article 146 of the Government’s Decree No. 214/2025/ND-CP dated August 04, 2026, detailing a number of articles of, and measures to implement, the Bidding Law regarding contractor selection, and Point a, Clause 1, Article 77 of the Government’s Decree No. 274/2026/ND-CP dated July 07, 2026, detailing a number of articles of, and providing measures for implementing, the Bidding Law regarding selection of investors to implement business investment projects

2. This Decree applies to organizations and individuals engaged in, or related to the activities prescribed in Clause 1 of this Article.

Article 2. Application of forms and Appendices

1. Forms of dossiers of requirements for domestic contractor appointment under ordinary procedures specified in the Government's Decree No. 214/2025/ND-CP dated August 04, 2026, detailing a number of articles of, and measures to implement, the Bidding Law regarding contractor selection, which was amended and supplemented under the Government’s Decree No. 165/2026/ND-CP dated May 15, 2026, detailing and guiding the implementation of a number of articles of the Law on Disease Prevention, the Government's Decree No. 170/2026/ND-CP dated May 15, 2026, detailing and guiding the implementation of a number of the Law on Execution of Criminal Judgments, and the Government's Decree No. 349/2026/ND-CP dated September 09, 2026, amending and supplementing a number of articles of the Decrees detailing a number of articles of, and providing measures for the implementation of, the Law on Bidding regarding selection of contractors (hereinafter referred to as Decree No. 214/2025/ND-CP):

a) Form No. 1A shall be used to prepare dossiers of requirements for construction and installation bidding packages;

b) Form No. 1B shall be used to prepare dossiers of requirements for goods procurement bidding packages;

c) Form No. 1C shall be used to prepare dossiers of requirements for bidding packages to provide non-consultancy services;

d) Form No. 1D shall be used to prepare dossiers of requirements for bidding packages to provide consultancy services;

dd) Form No. 1E shall be used to prepare dossiers of requirements for EP bidding packages;

e) Form No. 1G shall be used to prepare dossiers of requirements for EC bidding packages;

g) Form No. 1H shall be used to prepare dossiers of requirements for PC bidding packages;

h) Form No. 1I shall be used to prepare dossiers of requirements for EPC bidding packages.

For bidding packages subject to international contractor appointment and bidding packages subject to contractor appointment with requirements for protection of state secrets under Clause 6, Article 78 of Decree No. 214/2025/ND-CP, project owners shall modify the forms of dossiers of requirements issued together with this Circular in accordance with the guidance in Appendix 8.

2. Forms of evaluation reports:

a) Form No. 2A shall be used to prepare reports on evaluation of bid dossiers for non-consultancy service, goods procurement, construction and installation and mixed, equipment placement, and equipment lending bidding package subject to offline open bidding or restricted bidding according to the single-stage single-envelope method;

b) Form No. 2B shall be used to prepare reports on evaluation of bid dossiers for non-consultancy service, goods procurement, construction and installation and mixed, equipment placement, and equipment lending bidding packages subject to offline open bidding or restricted bidding according to the single-stage two-envelope method;

c) Form No. 2C shall be used to prepare reports on evaluation of bid dossiers for consultancy service bidding package subject to offline open bidding or restricted bidding.

For the preparation of reports on evaluation of bid dossiers for bidding packages applying the two-stage method, dossiers of expression of interest, dossiers for participation in prequalification, and dossiers of proposals, project owners shall modify the forms of evaluation reports issued together with this Circular as appropriate, ensuring compliance with the Bidding Law and Decree No. 214/2025/ND-CP.

3. Evaluation report forms used for online and offline bidding include:

a) Form No. 3A shall be used to prepare reports on appraisal of bidding dossiers;

b) Form No. 3B shall be used to prepare reports on appraisal of the list of contractors satisfying technical requirements, for bidding packages applying the single-stage two-envelop method, and bidding packages applying online quotation according to normal procedures;

c) Form No. 3C shall be used to prepare reports on appraisal of contractor selection results.

For the formulation of reports on appraisal of bidding dossiers of the bidding packages applying the two-stage method, dossiers of invitation for expression of interest, dossiers of invitation to prequalification, dossiers of requirements; appraisal of results of evaluation of dossiers of expression of interest, dossiers for participation in prequalification; appraisal of the list of contractors satisfying technical requirements for bidding packages applying the two-stage method; appraisal of contractor selection results for bidding packages applying the two-stage method; bidding packages applying online quotation, contractor appointment or direct procurement, project owners shall modify the forms of appraisal reports issued together with this Circular as appropriate, ensuring compliance with the Bidding Law and Decree No. 214/2025/ND-CP.

4. Forms for inspection of bidding activities:

a) Form No. 4.1A shall be used to prepare plans for periodic inspection of bidding activities;

b) Form No. 4.1B shall be used to prepare detailed inspection plans;

c) Form No. 4.2 shall be used to prepare outline reports on the selection of contractors and investors;

d) Form No. 4.3 shall be used to prepare reports on inspection of contractor and investor selection activities;

dd) Form No. 4.4 shall be used to prepare conclusions on inspection of contractor and investor selection activities;

e) Form No 4.5 shall be used to prepare reports on implementation of inspection conclusion.

5. Forms of reports on results of supervision of bidding activities and reports on updated information on contractor selection activities under Point d, Clause 7, Article 3 of the Bidding Law:

a) Form No. 5.1 shall be used to prepare reports on results of supervision of bidding activities;

b) Form No. 5.2 shall be used to prepare reports on updated information on contractor selection activities under Point d, Clause 7, Article 3 of the Bidding Law.

6. Form No. 6 shall be used to prepare reports on bidding activities.

7. Appendices:

a) Appendix 1: Bid-closing record;

b) Appendix 2A: Bid-opening record (for bidding packages applying the single-stage and single-envelope method);

c) Appendix 2B: Record of the opening of dossiers of technical proposals (for bidding packages applying the single-stage two-envelope method);

d) Appendix 2C: Record of the opening of dossiers of financial proposals (for bidding packages that are organized by the single-stage two-envelope method);

dd) Appendix 3: Inspection decision;

e) Appendix 4: Inspection notice;

g) Appendix 5: Announcement of the inspection decision;

h) Appendix 6: Notice of completion of direct inspection.

i) Appendix 7: Form of commitment;

k) Appendix 8: Guidelines for preparing forms of dossiers of requirements for bidding packages subject to state secret protection requirements and bidding packages subject to international contractor appointment.

For written requests, decisions on approval of dossiers of requirements, decisions on approval of the list of contractors satisfying technical requirements, decision on approval of the list of contractors satisfying technical requirements, records of contract negotiation (if any), decisions on approval of contractor selection results for bidding packages subject to offline bidding, project owners shall modify the corresponding forms in the Appendices to Minister of Finance's Circular No. 79/2025/TT-BTC dated August 04, 2025, providing guidance on the provision and posting of information on bidding and bidding-related dossier forms on the Vietnam National Electronic Procurement System, as appropriate, ensuring compliance with the Bidding Law and Decree No. 214/2025/ND-CP.

8. For cases specified at Point e, Clause 2, Article 78 of Decree No. 214/2025/ND-CP, contractor appointment may be applied to construction and installation bidding packages under projects or procurement cost estimates of the same or different project owners. A construction and installation bidding package shall be considered similar in scale and nature to a previous bidding package for which open bidding or restricted bidding was organized if it meets the following criteria:

a) Having the same type of structure and construction work grade as prescribed by the law on construction. Where the construction and installation bidding package under the previously signed contract has a higher construction work grade than the bidding package under consideration, the construction work grade requirement shall be deemed satisfied;

b) Having a bidding package price not exceeding 200% of the contract price (including the contract value after modification) of the previously signed construction and installation bidding package, in case of appointment of an independent contractor or a consortium of contractors; or having a bidding package price not exceeding 200% of the value of the construction work undertaken by a consortium member under the previously signed contract for the construction and installation bidding package, in case of appointment of that consortium member.

An independent contractor or a consortium of contractors that performed the construction and installation bidding package under the previously signed contract may be considered for appointment under Point e, Clause 2, Article 78 of Decree No. 214/2025/ND-CP if all construction work has been completed and accepted in accordance with the signed contract. A consortium member that performed the construction and installation bidding package under the previously signed contract may be considered for appointment under Point e, Clause 2, Article 78 of Decree No. 214/2025/ND-CP if all construction work undertaken by that consortium member has been completed and accepted in accordance with the signed contract.

9. In case of modifying the form of the dossier of requirements specified in Clause 1 of this Article, an organization or individual preparing, appraising (if any) or approving the dossier of requirements must ensure that such modifications are appropriate to the bidding package requirements and comply with the Bidding Law and Decree No. 214/2025/ND-CP. The written request for approval of the dossier of requirements must clearly state modified contents and reasons for modification for consideration and decision by the project owner, except for the contents specified in Appendix 8 to this Circular. In any cases, the project owner must ensure that the selected contractor has sufficient capacity, experience, and technical solutions to implement the bidding package according to the schedule, quality, and other requirements specified in the dossier of requirements.

Article 3. Regulations on attached file formats, and technical handling of System failures beyond control

1. Regulations on attached file formats, and technical handling of System failures beyond control shall comply with Articles 5 and 6 of Circular No. 79/2025/TT-BTC.

2. In case the dossier of requirements attached to the System fails to comply with Clause 1 of this Article or cannot be opened or read for other reasons, the project owner shall republish and reissue the entire dossier of requirements.

3. In case the dossier of proposals fails to comply with Clause 1 of this Article or cannot be opened or read for other reasons, the project owner shall request the contractor to supplement or clarify the dossier.

Article 4. Agencies and organizations reporting on bidding activities

1. On an annual basis, the Ministry of Finance shall synthesize and report to the Prime Minister on the implementation of bidding activities nationwide.

2. Ministries, ministerial-level agencies, other central agencies, provincial-level People’s Committees, other agencies and organizations regulated by Article 2 of the Bidding Law shall make annual reports on bidding activities on their respective localities, sectors and fields under the management on Vietnam National Electronic Procurement System, or submit written reports to the Ministry of Finance where confidentiality is required.

3. The provincial-level Departments of Finance, units assigned to manage bidding activities shall assist ministries, ministerial-level agencies, other central agencies, provincial-level People’s Committees, and other agencies and organizations in urging, and synthesizing annual reports on bidding activities of project owners and bid solicitors in their respective localities.

4. Project owners and bid solicitors shall submit reports on bidding activities to agencies and organizations specified in Clause 3 of this Article, via Vietnam National Electronic Procurement System.

Article 5. Deadlines for reporting on bidding activities

1. The Ministry of Finance shall send report to the Prime Minister in the second quarter of the year following the reporting period.

2. Ministries, ministerial-level agencies, other central agencies, provincial-level People’s Committees, and other organizations shall submit reports via Vietnam National Electronic Procurement System before February 01 of the year following the reporting period. In case the above reporting deadline falls on a weekly day off or public holiday prescribed by the labor law, the reporting deadline shall be the first working day following such day off or public holiday.

3. Project owners and bid solicitors shall submit annual reports on bidding activities according to the reporting deadlines provided by provincial-level Departments of Finance or units assigned to manage bidding activities.

Article 6. Effect

1. This Circular takes effect from September 09, 2026.

2. Circular No. 80/2025/TT-BTC ceases to be effective from the effective date of this Circular.

3. To amend and supplement a number of provisions of the Ministry of Finance's Circular No. 79/2025/TT-BTC dated August 04, 2025, providing guidance on the provision and posting of information on bidding and bidding-related dossier forms on the Vietnam National Electronic Procurement System, as follows:

a) To amendment and supplement Form No. 04A, Chapter VI; and Forms No. 3A, 3B, 4A, 4B, 5A, 5B, 7A, 7B, 8A, 8B, 9A, 9B, 10A, 10B, 11A, 11B, 12A and 12B provided in Circular No. 79/2025/TT-BTC as follows:

“Form No. 04A (attached scanned copy)

BID GUARANTEE/GUARANTEE INSURANCE CERTIFICATE ⁽¹⁾

(Applicable to independent contractors)

Beneficiary (Guarantee recipient): _______ [insert the name and address of the Project owner specified in Section 1.1 of the E-BDS]

Date of issuance: ________[insert the date of issuance]

BID GUARANTEE/GUARANTEE INSURANCE CERTIFICATE No. ___[insert the reference number of the bid guarantee]

Guarantor: _______ [insert the name and address of the issuer, if this information is not already shown in the letterhead]

We have been informed that the Guaranteed Party _____ [name of the contractor] (hereinafter after referred to as "the contractor") would participate in the bidding for the execution of _______ [name of the bidding package] under _______ [name of the project/procurement cost estimate], pursuant to the invitation to bid/E-NIB No. _______ [reference number of the invitation to bid/E-NIB].

We hereby undertake to the Beneficiary to guarantee the Contractor for an amount of _________ [specify the amount in figures and words and the currency].

This bid guarantee/guarantee insurance certificate shall remain valid for _______ ⁽²⁾ days, commencing on _______ [day] _______ [month] _______ [year] ⁽³⁾.

At the request of the Contractor, we, as the Guarantor, hereby undertake⁽⁴⁾ to pay the Beneficiary an amount of ____[specify the amount in figures and words and the currency] upon receipt of the Beneficiary's written notice of the Contractor's violations in the following cases:

1. After the bid closing time and during the validity duration of E-BD, the contractor withdraws its/his/her E-BD or refuses in writing to perform one or more tasks proposed in the E-BD according to the requirements of the E-BiD;

2. The contractor commits violations prescribed in Article 16 of the Bidding Law or violations of the law on bidding resulting in cancellation of the bidding;

3. The contractor fails to take contract performance security measures specified in Article 68 of the Bidding Law;

4. The contractor fails or refuses to compare documents within 5 working days, from the date of receiving the notice of invitation for document comparison, or has compared the documents but refuses or fails to sign the document comparison minutes, except force majeure cases;

5. The contractor fails to negotiate or refuses to negotiate the contract (if any) within 5 working days from the date of receiving the notice of invitation to negotiate the contract, or has negotiated the contract but refuses or fails to sign the contract negotiation minutes, except for force majeure cases;

6. The contractor fails or refuses to finalize the contract or framework agreement within 10 days from receipt of the notice of award from the project owner, except in the case specified in Clause 4, Article 34 of Decree No. 214/2025/ND-CP or in cases of force majeure;

7. The contractor fails or refuses to conclude the contract or framework agreement within 10 days, from the date the contract or framework agreement is finalized, except force majeure cases.

If the contractor wins the bid, this bid guarantee/guarantee insurance certificate shall expire after the contractor concludes the contract and pays the performance bond to the Beneficiary as agreed in such contract.

If the contractor does not win the bid, this bid guarantee/guarantee insurance certificate shall expire upon our receipt of a copy of written notice of contractor selection result, or within 30 days after the expiration of the E-BD, whichever occurs first.

Any claim under this bid guarantee/guarantee insurance certificate must be submitted to our office on or before the last day of its validity. We irrevocably and unconditionally undertake to pay the project owner any amount up to the above guaranteed amount upon receipt of a claim from the project owner.

Note:

(1) Delete the phrase “Guarantee insurance certificate” for a bid guarantee; delete the phrase “Bid guarantee” for a guarantee insurance certificate.

The bid guarantee/guarantee insurance certificate shall be deemed invalid if it fails to meet any of the requirements, such as having a guaranteed amount lower than or a validity period shorter than that required under Section 18.2 of the E-BDS, incorrectly identifying the beneficiary, not being an original, lacking a valid signature, being signed before the project owner issues the E-BiD, or containing conditions unfavorable to the project owner.

(2) Specify the validity period as prescribed in Section 18.2 of the E-BDS.

(3) Specify the date of the bid closing time as prescribed in the E-NIB. The validity period of the bid guarantee/guarantee insurance certificate shall run from the date of the bid closing time through the last day of its validity (the bid guarantee/guarantee insurance certificate may expire at any time during its last day of validity, without having to remain valid until the end of that day at 24:00).

(4) Where a bid guarantee/guarantee insurance certificate omits one or more of the above undertakings, such omission shall be deemed a condition unfavorable to the project owner under Section 18.3 of the E-IFC, and the bid guarantee/guarantee insurance certificate shall be deemed invalid.”

b) To amendment and supplement Form No. 04B, Chapter VI; and Forms No. 3A, 3B, 4A, 4B, 5A, 5B, 7A, 7B, 8A, 8B, 9A, 9B, 10A, 10B, 11A, 11B, 12A and 12B provided in Circular No. 79/2025/TT-BTC as follows:

“Form No. 04B (attached scanned copy)

BID GUARANTEE/GUARANTEE INSURANCE CERTIFICATE ⁽¹⁾

(Applicable to partnership contractor)

Beneficiary (Guarantee recipient): _______ [insert the name and address of the Project owner specified in Section 1.1 of the E-BDS]

Date of issuance: ________[insert the date of issuance]

BID GUARANTEE/GUARANTEE INSURANCE CERTIFICATE No. ___[insert the reference number of the bid guarantee]

Guarantor: _______ [insert the name and address of the issuer, if this information is not already shown in the letterhead]

We have been informed that the Guaranteed Party _____ [name of the contractor] ⁽²⁾ (hereinafter after referred to as "the contractor") would participate in the bidding for the execution of _______ [name of the bidding package] under _______ [name of the project/procurement cost estimate], pursuant to the invitation to bid/E-NIB No. _______ [reference number of the invitation to bid/E-NIB].

We hereby undertake to the Beneficiary to guarantee the Contractor participating in this bidding package for an amount of _________ [specify the amount in figures and words and the currency].

This bid guarantee/guarantee insurance certificate shall remain valid for _______ ⁽³⁾ days, commencing on _______ [day] _______ [month] _______ [year] ⁽⁴⁾.

At the request of the Contractor, we, as the Guarantor, hereby undertake⁽⁵⁾ to pay the Beneficiary an amount of ____[specify the amount in figures and words and the currency] upon receipt of the Beneficiary's written notice of the Contractor's violations in the following cases:

1. After the bid closing time and during the validity duration of E-BD, the contractor withdraws its/his/her E-BD or refuses in writing to perform one or more tasks proposed in the E-BD according to the requirements of the E-BiD;

2. The contractor commits violations prescribed in Article 16 of the Bidding Law or violations of the law on bidding resulting in cancellation of the bidding;

3. The contractor fails to take contract performance security measures specified in Article 68 of the Bidding Law;

4. The contractor fails or refuses to compare documents within 5 working days, from the date of receiving the notice of invitation for document comparison, or has compared the documents but refuses or fails to sign the document comparison minutes, except force majeure cases;

5. The contractor fails to negotiate or refuses to negotiate the contract (if any) within 5 working days from the date of receiving the notice of invitation to negotiate the contract, or has negotiated the contract but refuses or fails to sign the contract negotiation minutes, except for force majeure cases;

6. The contractor fails or refuses to finalize the contract or framework agreement within 10 days from receipt of the notice of award from the project owner, except in the case specified in Clause 4, Article 34 of Decree No. 214/2025/ND-CP or in cases of force majeure;

7. The contractor fails or refuses to conclude the contract or framework agreement within 10 days, from the date the contract or framework agreement is finalized, except force majeure cases.

8. If any member in the _____[insert complete name of the consortium of contractors] violates regulations of law resulting in the bid security not being returned as prescribed in Section E-IFC 18.5, the bid security of all consortium members shall not be refunded.

If the contractor wins the bid, this bid guarantee/guarantee insurance certificate shall expire after the Contractor concludes the contract and pays the performance bond to the Beneficiary as agreed in such contract.

If the Contractor does not win the bid, this bid guarantee/guarantee insurance certificate shall expire upon our receipt of a copy of written notice of contractor selection result, or within 30 days after the expiration of the E-BD, whichever occurs first.

Any claim under this bid guarantee/guarantee insurance certificate must be submitted to our office on or before the last day of its validity. We irrevocably and unconditionally undertake to pay the project owner any amount up to the above guaranteed amount upon receipt of a claim from the project owner.

Note:

(1) Delete the phrase “Guarantee insurance certificate” for a bid guarantee; delete the phrase “Bid guarantee” for a guarantee insurance certificate.

The bid guarantee/guarantee insurance certificate shall be deemed invalid if it fails to meet any of the requirements, such as having a guaranteed amount lower than or a validity period shorter than that required under Section 18.2 of the E-BDS, incorrectly identifying the beneficiary, not being an original, lacking a valid signature, being signed before the project owner issues the E-BiD, or containing conditions unfavorable to the project owner.

(2) The contractor may have one of the following names:

- The name of the entire consortium of contractors. For example, where consortium A + B participates in the bidding, the contractor's name shall be stated as “Consortium A + B”;

- The name of the consortium member responsible for providing bid security for the entire consortium or for other consortium members. For example, where consortium A + B + C participates in the bidding and the consortium agreement assigns contractor A to provide bid security for the entire consortium, the contractor's name shall be stated as “Contractor A (on behalf of consortium A + B + C)”. Where the consortium agreement assigns contractor B to provide bid security for contractors B and C, the contractor's name shall be stated as “Contractor B (on behalf of contractors B + C)”;

- The name of a consortium member that provides bid security separately;

- Where the consortium agreement does not specifically assign responsibility for providing bid security among consortium members, but the aggregate value of the bid security provided by the consortium members and attached to the E-BD meets the requirements of the E-BiD, the bid security shall still be deemed to satisfy the bid security amount requirement.

(3) Specify the validity period as prescribed in Section 18.2 of the E-BDS.

(4) Specify the date of the bid closing time as prescribed in the E-NIB. The validity period of the bid guarantee/guarantee insurance certificate shall run from the date of the bid closing time through the last day of its validity (the bid guarantee/guarantee insurance certificate may expire at any time during its last day of validity, without having to remain valid until the end of that day at 24:00).

(5) Where a bid guarantee/guarantee insurance certificate omits one or more of the above undertakings, such omission shall be deemed a condition unfavorable to the project owner under Section 18.3 of the E-IFC, and the bid guarantee/guarantee insurance certificate shall be deemed invalid.”

c) To replace the phrase “VND 50 million” with the phrase “VND 100 million” in Note (1) to Table No. 01 in Section III and Note (1) to Table No. 02 in Section IV of Form No. 2A provided in Circular No. 79/2025/TT-BTC.

4. Ministries, ministerial-level agencies, other central agencies, People’s Committees at all levels, state economic groups and corporations, and related organizations and individuals that face difficulties during the course of implementation shall send their opinions to the Ministry of Finance for timely guidance.

Article 7. Transitional provisions

1. For bidding packages for which bidding dossiers or dossiers of requirements have been issued, or draft contracts have been sent in case of bidding packages subject to fast-track contractor appointment, before the effective date of this Circular, contractor selection, contract conclusion, management of contract performance, and settlement of petitions shall continue to comply with Point a, Clause 2, Article 27 of Decree No. 349/2026/ND-CP, Circular No. 79/2025/TT-BTC, and Circular No. 80/2025/TT-BTC.

2. For decisions on inspection of bidding activities issued before the effective date of this Circular, inspections shall be conducted in accordance with such decisions and Circular No. 80/2025/TT-BTC./.