Decree 184/2026/ND-CP amend Decree 59/2019/ND-CP on Anti-Corruption Law (amended by Decree 134/2021/ND-CP)

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 59/2019/ND-CP of July 1, 2019, detailing a number of articles of, and providing measures to implement, the Anti-Corruption Law, which has a number of articles amended and supplemented under the Government’s Decree No. 134/2021/ND-CP of December 30, 2021^[1]

Pursuant to Law No. 63/2025/QH15 on Organisation of the Government;

Pursuant to Anti-Corruption Law No. 36/2018/QH14 which has a number of articles amended and supplemented under Law No. 59/2020/QH14, Law No. 81/2025/QH15 and Law No. 132/2025/QH15;

At the proposal of the Inspector-General;

The Government promulgates the Decree amending and supplementing a number of articles of the Government’s Decree No. 59/2019/ND-CP of July 1, 2019, detailing a number of articles of, and providing measures to implement, the Anti-Corruption Law, which has a number of articles amended and supplemented under the Government’s Decree No. 134/2021/ND-CP of December 30, 2021.

Article 1. To add Point d1 below Point d, Clause 1, Article 1

“d1/ Clause 1, Article 61 on the competence of inspectorates in inspecting cases showing signs of corruption;”.

Article 2. To amend and supplement Article 3

“Article 3. Contents of explanation

1. Legal grounds for issuance of decisions or performance of acts.

2. Competence to issue decisions or perform acts.

3. Order and procedures for issuance of decisions or performance of acts.

4. Purposes and reasons for issuance of decisions or performance of acts.

5. Contents of decisions and acts and methods for implementation of decisions or performance of acts.

6. Responsibilities of related agencies, organisations, units and individuals (if any).”.

Article 3. To add Articles 3a and 3b below Article 3

“Article 3a. Principles of discharging accountability

1. To ensure accuracy, completeness, timeliness, objectivity, and compliance with the competence, order and procedures specified in this Decree and relevant regulations.

2. To ensure publicity and transparency and create favourable conditions for agencies, organisations and individuals requesting explanations to access information.

3. To ensure the protection of state secrets, work secrets, privacy, personal secrets and business secrets in accordance with law.

4. The discharge of accountability must be associated with assigned functions and tasks and vested powers; individuals having the competence and direct responsibility for performing tasks or official duties shall proactively provide explanations and take responsibility for their explanations.

5. Any act of failing to perform, incompletely or untruthfully perform, or obstruct requests for or provision of explanations shall be detected and promptly and strictly handled in accordance with law.

Article 3b. Forms of explanation

1. Explanations by agencies, organisations, units and individuals shall be provided in the following forms:

a/ Direct explanation at meetings or working sessions with explanation requesters;

b/ Written explanation: Written explanations shall be sent to explanation requesters in paper form or electronically.

2. The selection of an explanation form must be appropriate to the nature, content and requirements of the explanation.”.

Article 4. To add Article 5a below Article 5

“Article 5a. Accountability-related violations

1. Failing to provide explanations upon a lawful request.

2. Intentionally providing incomplete or untruthful explanations.

3. Intentionally delaying the provision of explanations.

4. Providing false information, concealing information, or obstructing the execution of explanation requests.

5. Individuals performing tasks or official duties failing to report to the heads of their agencies, organisations or units regarding explanation requests and contents, and the discharge of accountability.

6. Providing information that is not permitted to be made public; providing information to agencies, organisations or individuals not involved in the discharge of accountability.

7. Failing to store and manage explanation dossiers in accordance with law.”.

Article 5. To amend and supplement Article 7

“Article 7. Responsibilities of heads of agencies, organisations and units and of individuals performing tasks or official duties in discharging accountability

1. Heads of agencies, organisations or units shall:

a/ Include specific provisions on the discharge of accountability in internal rules and working regulations of their agencies, organisations or units.

b/ Assign responsible persons or divisions to receive requests for explanation.

c/ Organise the provision of explanations under their management;

d/ Inspect and urge the discharge of accountability;

dd/ Handle persons who commit violations when discharging accountability;

e/ Be held responsible for the occurrence of accountability-related violations.

2. Individuals performing tasks or public duties shall:

a/ Proactively provide explanations to explanation requesters;

b/ Provide complete and accurate information and documents related to the explanation contents;

c/ Report to the heads of their agencies, organisations or units on requests for explanation, explanation contents, and the discharge of accountability;

d/ Be held responsible to the heads of their agencies, organisations or units and before law for their explanation contents.

3. Agencies, organisations, units and individuals shall provide sufficient documents and data for clarification of the explanation contents.”.

Article 6. To add Article 7a below Article 7

“Article 7a. Responsibility for formulating the Framework of criteria and Sets of criteria for assessing the effectiveness of discharge of accountability

1. The Government Inspectorate shall promulgate the Framework of criteria for assessing the effectiveness of discharge of accountability in performing tasks and official duties (below referred to as the Framework of criteria) to guide ministries and ministerial-level agencies in formulating Sets of criteria for assessing the effectiveness of discharge of accountability of agencies, organisations, units and individuals in performing tasks or public duties (below referred to as Sets of criteria) in the sectors and fields under their management.

2. The Framework of criteria specified in Clause 1 of this Article must have the following principal contents:

a/ Principles, objectives and requirements of assessment;

b/ Groups of assessment criteria;

c/ Scoring scale, scoring method, and ranking of assessment results;

d/ Sources of information and data for assessment;

dd/ Order and procedures for organising the assessment;

e/ Mechanisms for checking, reviewing, and ensuring the objectivity and truthfulness of, the assessment results.

3. Assessment criteria groups include:

a/ Completeness, timeliness and accuracy of the provision of explanations;

b/ Level of compliance with the order and procedures for provision of explanations;

c/ Level of publicity and transparency in the provision of explanations;

d/ Level of satisfaction of the requirements of agencies, organisations and individuals as explanation requesters;

dd/ Handling of violations in the discharge of accountability.

4. Within the ambit of their tasks and powers, ministers and heads of ministerial-level agencies shall:

a/ Based on the Framework of criteria issued by the Government Inspectorate, formulate and issue the Sets of criteria for application to agencies, organisations, units and individuals under their management;

b/ Organise the assessment on an annual basis or upon request;

c/ Ensure the collection, summarisation and reporting of assessment data in a complete, accurate and truthful manner.

5. Provincial-level People’s Committees shall:

a/ Organise the assessment of the discharge of accountability for agencies, organisations, units and individuals under their management based on the Framework of criteria issued by the Government Inspectorate and the Sets of criteria issued by ministries and ministerial-level agencies in sectors and fields in the localities;

b/ Direct the application of the Sets of criteria suitable to local characteristics based on the Framework of criteria;

c/ Report on the assessment results to the Government Inspectorate for summarisation.

6. The Government Inspectorate shall:

a/ Guide, urge and inspect the formulation and implementation of Sets of criteria;

b/ Review, summarise and assess the accountability discharge results nationwide;

c/ In case of detecting inaccurate assessment results, request related agencies, organisations and units to conduct reassessment or directly conduct inspection when necessary.

7. Agencies, organisations, units and individuals shall:

a/ Provide information and documents in a complete, timely and accurate manner to serve the assessment;

b/ Be held responsible before law and to competent agencies for the truthfulness of the assessment data and reports;

c/ Implement measures to remedy the limitations and weaknesses identified in the assessment results.

8. The results of the assessment of accountability discharge shall be made public in accordance with law to serve as a basis for assessing the level of task accomplishment of agencies, organisations, units and individuals, and to serve the anti-corruption work.”.

Article 7. To amend and supplement a number of clauses of Article 21

1. To amend and supplement Clause 1

“1. The Government Inspectorate shall formulate the Sets of criteria for assessment of the anti-corruption work in ministerial and provincial levels, and the manuals for assessment of the anti-corruption work to ensure the unified and objective assessment and meet the requirements of the anti-corruption work nationwide as specified in Articles 17 thru 20 of this Decree. A manual must have the contents, scope, objects and methods of assessment, and the order and procedures for conducting assessment.”.

2. To amend and supplement Clause 3

“3. Ministers, heads of ministerial-level agencies, and Chairpersons of provincial-level People’s Committees shall take responsibility before the Prime Minister for the results of assessment conducted by their ministries, agencies and local authorities and send the assessment results to the Government Inspectorate for review and summarisation.

In case the Government Inspectorate detects through review that the assessment result is incomplete or inaccurate, it shall coordinate with and guide the concerned ministry, ministerial-level agency or provincial-level People’s Committee in organising the review and reassessment to ensure accuracy and objectivity.”.

Article 8. To amend and supplement Clauses 1 and 2, Article 22

“1. Group 1, embracing the fields under the management by:

a/ The Ministry of Industry and Trade;

b/ The Ministry of Construction;

c/ The Ministry of Finance;

d/ The Ministry of Home Affairs;

dd/ The Ministry of Agriculture and Environment;

e/ The Ministry of Justice;

g/ The State Bank of Vietnam;

h/ The Government Inspectorate;

i/ The Government Office.

2. Group 2, embracing the fields under the management by:

a/ The Ministry of Education and Training;

b/ The Ministry of Science and Technology;

c/ The Ministry of Culture, Sports and Tourism;

d/ The Ministry of Health;

dd/ The Ministry of Ethnic and Religious Affairs;

Article 9. To add Chapter Va after Chapter V

“Chapter Va

COMPETENCE OF INSPECTORATES IN INSPECTING CASES SHOWING SIGNS OF CORRUPTION”

Article 39a. Principles of determining the competence and coordination in implementing the competence to inspect cases showing signs of corruption

1. The competence to inspect a case showing signs of corruption shall be determined in adherence to the following principles:

a/ Scope of state management by sector, field and administrative boundaries;

b/ The functions, tasks and powers of the inspectorate as prescribed by the Law on Inspection.

2. When an inspectorate detects a case showing signs of corruption that falls beyond its competence, it shall immediately transfer the relevant information and documents to the competent inspectorate to conduct inspection.

3. The coordination among inspectorates in inspecting cases showing signs of corruption must avoid overlaps or repetition, and ensure the timeliness, effectiveness, and compliance with the law on inspection.

Article 39b. Competence of the Government Inspectorate

The Government Inspectorate may inspect cases showing signs of corruption for:

1. Persons holding the position of Deputy Minister or a higher position in agencies with inspectorates;

2. Persons working in ministries, ministerial-level agencies, and state enterprises managed by ministries or ministerial-level agencies, except the cases specified in Article 39c of this Decree;

3. Persons working in other agencies, organisations and units established under decisions of, or having their operation charters approved by, the Government or the Prime Minister;

4. Persons holding the position of Director of provincial-level Department or the equivalent or a higher position in local administrations.

Article 39c. Competence of the Inspectorate of the Ministry of National Defence, the Inspectorate the Ministry of Public Security and the Inspectorate of the State Bank of Vietnam

The Inspectorate of the Ministry of National Defence, the Inspectorate of the Ministry of Public Security or the Inspectorate of the State Bank of Vietnam may inspect cases showing signs of corruption involving persons working in agencies, organisations, units and state enterprises under the management by the Ministry of National Defence or the Minister of National Defence, the Minister of Public Security or the State Bank of Vietnam, except the cases specified in Clause 1, Article 39b of this Decree.

Article 39d. Competence of provincial Inspectorates

Provincial Inspectorates may inspect cases showing signs of corruption involving persons working in agencies, organisations, units and state enterprises under the management by local administrations, except the cases specified in Clause 4, Article 39b of this Decree.

Article 39dd. Responsibilities of inspectorates in inspecting cases showing signs of corruption

When inspecting a case showing signs of corruption according to its competence, and inspectorate shall:

1. Identify the corruption act, the person committing the corruption act, and related individuals and organisations;

2. Identify economic damage and consequences of the corruption act;

3. Clarify the cause(s) of, and condition(s) giving rise to, the corruption act;

4. Define the role and responsibilities of the head and deputy heads of the agency, organisation or unit where the corruption act occurred;

5. Recommend forms of handling the person committing the corruption act and the head of the agency, organisation or unit where the corruption act occurred; and measures for handling assets derived from corruption;

6. Point out limitations and shortcomings of the relevant management mechanisms, policies and laws, and propose amendments and supplementations to such mechanisms, policies and laws to prevent the risk of corruption.”.

Article 10. To amend and supplement a number of clauses of Article 41

1. To amend and supplement Clause 1

“1. Chairpersons of commune-level People’s Committees shall decide on the suspension from work or temporary transfer to other working positions for heads and deputy heads of specialised agencies under commune-level People’s Committees and persons with positions and powers they have appointed and directly manage.”.

2. To amend and supplement Clause 4

“4. Chairpersons of provincial-level People’s Committees shall decide on the suspension from work for Chairpersons and Vice Chairpersons of commune-level People’s Committees; decide on the suspension from work or temporary transfer to other working positions for heads and deputy heads of specialised agencies under provincial-level People’s Committees and persons with positions and powers they have appointed and directly manage.”.

Article 11. To amend and supplement Article 59

“Article 59. Inspection competence

1. The Government Inspectorate may inspect the implementation of the anti-corruption law for:

a/ Social organisations established under decisions of, or having their charters approved by, the Prime Minister or the Minister of Home Affairs, and mobilising people’s contributions for charity activities; and for enterprises and organisations for which the inspectorates specified in Clause 2 or 3 of this Article fail to conduct inspection though being assigned by the Prime Minister or having the grounds specified in Article 58 of this Decree;

b/ Public companies and credit institutions, except the cases specified in Clause 2, and Point b, Clause 3, of this Article.

2. The Inspectorate of the Ministry of National Defence, the Inspectorate of the Ministry of Public Security or the Inspectorate of the State Bank of Vietnam may inspect the implementation of the anti-corruption law by public companies and credit institutions under the ministry’s or sector’s management.

3. Provincial Inspectorates may inspect the implementation of the anti-corruption law for:

a/ Social organisations established under decisions of, or having their charters approved by, Chairpersons of provincial-level People’s Committees, and mobilising people’s contributions for charity activities;

b/ Public companies and credit institutions with their head offices located in the provinces where there are no inspectorates of the ministries or sectors managing the main business lines of such public companies and credit institutions, when having the grounds specified in Article 58 of this Decree.

For a public company or credit institution with its head office located in a province falling under the management by the Ministry of National Defence, the Ministry of Public Security or the State Bank of Vietnam, for which the Inspectorate of the Ministry of National Defence, the Inspectorate of the Ministry of Public Security or the Inspectorate of the State Bank of Vietnam fails to conduct inspection, the provincial Inspectorate shall conduct the inspection. Before issuing an inspection decision, the Chief of the provincial Inspectorate shall consult with the Chief of the Inspectorate of the Ministry of National Defence, the Chief of the Inspectorate of the Ministry of Public Security or the Chief of the Inspectorate of the State Bank of Vietnam. If no agreement can be reached, a report shall be submitted to the Inspector-General for consideration and decision. The inspection decision shall be sent to the Government Inspectorate and the competent Inspectorates of ministries and sectors.”.

Article 12. To annul or replace a number of phrases, articles, clauses and contents

1. To annul the phrase “, government-attached agencies” in Point dd, Clause 1, Article 1; Clause 1, Article 36; Clause 1, Article 37; Clauses 6 and 7, Article 41; the title of Article 70; Clause 1, Article 70; and Clause 2, Article 75.

2. To annul the phrase “, heads of government-attached agencies” in Clause 1, Article 36; the title of Article 71; Clauses 1 and 2, Article 71; and Article 89.

3. To annul or replace a number of phrases in Clause 1, Article 73:

a/ To annul the phrase “and member organisations of the Front” after the phrase “the Central Committee of the Vietnam Fatherland Front”.

b/ To replace the phrase “Phong Thuong mai va Cong nghiep Viet Nam” (Vietnam Chamber of Commerce and Industry) with the phrase “Lien doan Thuong mai va Cong nghiep Viet Nam” (Vietnam Chamber of Commerce and Industry).

4. To annul Article 16.

5. To annul Clause 2, Article 41.

6. To replace the Appendix to Decree No. 59/2019/ND-CP with the Appendix to this Decree.

Article 13. Effect

This Decree takes effect on July 1, 2026.

Article 14. Implementation responsibility

1. The Inspector-General shall guide and inspect the implementation of this Decree.

2. Ministers, heads of ministerial-level agencies, Chairpersons of provincial-level People’s Committees, and related agencies, organisations and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
LE TIEN CHAU

* The Appendix to this Decree is not translated.