Decree 313/2025/ND-CP management and use of non-refundable aid not belonging to official development assistance provided by foreign agencies, organizations and individuals for Vietnam

DECREE
On management and use of non-refundable aid not belonging to official development assistance provided by foreign agencies, organizations and individuals for Vietnam

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

Pursuant to the Law on State Budget No. 83/2015/QH13 and the Law on State Budget No. 89/2025/QH15;

Pursuant to the Law on Science, Technology and Innovation No. 93/2025/QH15;

Pursuant to the Law on Promulgation of Legal Documents No. 64/2025/QH15 and the Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents No. 87/2025/QH15;

At the request of the Minister of Finance;

The Government promulgates the Decree on management and use of non-refundable aid not belonging to official development assistance provided by foreign agencies, organizations and individuals for Vietnam

Chapter I
GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Decree prescribes the management and use of non-refundable aid not belonging to official development assistance (ODA) provided by foreign agencies, organizations and individuals for lawfully established agencies and organizations in Vietnam for socio-economic development and humanitarian assistance purpose, but not for profit-making or commercial purposes.

2. This Decree does not regulate:

a) Non-refundable aid amounts of foreign agencies and organizations the receipt of which requires official signing of documents in accordance with the Law on Treaties, and non-refundable aid amounts under ODA agreements which are required to be concluded in the name of the State or the Government of the Socialist Republic of Vietnam;

b) Gifts or donations provided for individuals or organizations not for socio-economic development, humanitarian assistance and charity purposes;

c) Profit-generating amounts for distribution under the forms of cooperation agreements, service contracts, or technology transfer contracts;

d) Financed amounts received by individuals for scientific research activities, which must comply with the Law on Science, Technology and Innovation;

dd) Emergency international aid provided by foreign governments, international organizations, foreign non-governmental organizations and foreign individuals as relief, which shall be approved and implemented within 3 months from the date of occurrence of a natural disaster, and emergency international aid for remediation of natural disaster consequences, which shall be approved and implemented within 9 months from the date of occurrence of a natural disaster.

Article 2. Subjects of application

1. This Decree applies to agencies, organizations and individuals engaged or involved in the management and use of non-refundable aid (below referred to as aid) falling within the scope of regulation specified in Article 1 of this Decree.

2. Aid donors referred to in this Decree are foreign organizations and individuals that have goodwill and respect and observe Vietnam’s law, including:

a) International organizations, intergovernmental organizations and governmental organizations authorized by foreign governments;

b) Ministries, agencies and organizations of foreign governments, foreign local administrations, and diplomatic missions of foreign countries in Vietnam that directly provide aid amounts or authorize foreign legal entities to manage such aid amounts;

c) Foreign non-governmental organizations, not-for-profit organizations, social funds and private funds established under foreign laws;

d) Foreign individuals, including overseas Vietnamese;

dd) Enterprises established under foreign laws, excluding foreign-invested economic organizations operating in Vietnam in accordance with the Law on Investment;

e) Research and training institutions established under foreign laws (including research institutes and cooperation institutions of foreign governments).

3. Aid recipients referred to in this Decree are Vietnamese agencies and organizations established under Vietnam’s law, and having functions and tasks relevant to and operating in line with the objectives and contents of the aid amounts to be received, including:

a) State agencies and public non-business units;

b) Political organizations, socio-political organizations, associations, social funds and charity funds lawfully established in accordance with Vietnam’s law on associations;

c) Science and technology organizations, research and development centers, innovation centers, and science and technology enterprises established under the Law on Science, Technology and Innovation, which may receive aid in accordance with this Decree provided that they ensure public disclosure of the value, contents and objectives of the aid; disclosure of aid outputs; independent audit of the aid amounts; and non-use of aid capital for commercial activities or profit sharing;

d) Social enterprises that receive aid for settlement of social and environmental issues in accordance with this Decree, provided that they ensure public disclosure of the value, contents and objectives of the aid; disclosure of aid outputs; independent audit of the aid amounts; and non-use of aid capital for commercial activities or profit sharing;

dd) Other subjects as decided by the Prime Minister.

Article 3. Interpretation of terms

In this Decree, the terms below are construed as follows:

1. Aid commitment means a written or electronic document containing contents presented in one of the following forms: letter of commitment, letter of intent, minutes of discussion, memorandum of understanding or other similar documents. An aid commitment shall be signed by the aid donor and notified to the aid recipient.

An aid commitment shall include the following basic contents: the aid donor; the aid recipient; the value of the aid; the purpose and contents of the aid; the estimated implementation period; the rights and responsibilities of the aid donor and the aid recipient; and the aid management arrangements.

2. Aid-providing methods include project and non-project activity, of which:

a) Project refers to an aid amount consisting of a combination of interrelated activities aiming to achieve one or more than one specified objective, which is implemented in a specific locality, within a specified period and based on specified resources;

b) Non-project activity refers to an aid amount which is provided in one-off and standalone form in cash, in kind or in goods, not associated with specific projects and implemented within a specified time and at a specified location, or in expertise (even voluntary expertise or volunteers); or provides inputs for organizing conferences, seminars, coaching courses, research activities, analytical report preparation, surveys or training.

3. Managing agencies include:

a) Central bodies of political organizations and their attached agencies; the Supreme People’s Procuracy; the Supreme People’s Court; agencies of the National Assembly; the State Audit Office of Vietnam; the Office of the President; ministries, ministerial-level agencies and government-attached agencies; central bodies of the Vietnam Fatherland Front; People’s Committees of provinces and centrally run cities (below referred to as provincial-level People’s Committees); and central bodies of mass organizations assigned tasks by the Party and the State;

b) In case humanitarian aid amounts have no specific recipients, the central body of the Vietnam Fatherland Front shall act as the managing agency;

c) State management agencies that issue decisions on establishment of socio-political organizations, associations, social funds and charity funds in accordance with law;

d) Agencies that issue decisions on establishment of science and technology organizations in accordance with the Law on Science, Technology and Innovation, excluding associations, social funds and charity funds;

dd) In case the aid recipient is a social enterprise or a science and technology enterprise, the provincial-level People’s Committee of the locality where the enterprise is registered shall act as the managing agency;

e) Agencies established under the Government’s Decrees.

4. Aid owner means a member unit or a subordinate unit of the managing agency, or a unit established under a decision of the managing agency and assigned by such agency to manage and implement an aid amount approved by a competent authority. The aid owner shall be referred to as the project owner in case the aid amount is provided in the form of project, or as the project investor in case the aid amount involves public investment activities. For organizations established under the Law on Higher Education, the project owner means the member units or subordinate units of the universities.

5. Domestic financial mechanism for projects using aid amounts belonging to state budget revenues (central and local budgets) means the state budget allocation mechanism whereby the entire aid amount is allocated from the state budget.

6. National database on foreign non-refundable aid for Vietnam means a consolidated information system on aid amounts serving state management of aid falling within the scope of this Decree. This database shall be connected with databases of the managing agencies specified in Clause 3 of this Article in order to support administrative procedure settlement and provide information for relevant agencies and organizations in mobilizing, using and managing aid.

7. Aid value means the committed value of the aid amount stated by the aid donor in the aid commitment.

8. Project or non-project document means an official document concretizing the commitment between the aid donor and the aid recipient regarding a specific project or non-project activity and approved by a competent authority, specifying the objectives, activities, expected outcomes, resources to be used, implementation period and plan, implementation management arrangements, and the rights and obligations of related parties.

9. Non-refundable aid means the voluntary transfer of money, goods or services, not for commercial or profit-making purposes, by the transferor (the aid donor as prescribed in Clause 2, Article 2 of this Decree) to the transferee (the aid recipient as prescribed in Clause 3, Article 2 of this Decree) for the purpose of realizing socio-economic development, humanitarian objectives, and science and technology development.

After the transfer, the aid recipient is not required to repay the aid donor and has full ownership of cash, goods and products formed from the transferred resources. The aid recipient shall not use the aid for commercial or profit-making purposes. In case research results or products formed from aid are exploited for commercial purposes, such exploitation shall comply with the laws on investment, commerce and science and technology and shall not be governed by this Decree. The transfer of money, goods or services shall be expressed in the aid commitment prescribed in Clause 1 of this Article.

10. Aid amounts for consequence remediation include:

a) Emergency relief amounts and aid amounts for remediation of consequences of emergency cases (excluding international aid amounts referred to at Point dd, Clause 2, Article 1 of this Decree);

b) Relief amounts provided after 03 months from the date of occurrence of a natural disaster, and aid amounts for remediation of natural disaster consequences implemented after 09 months from the date of occurrence of a natural disaster.

11. Aid amounts belonging to state budget revenues mean aid amounts directly managed and received by Vietnamese agencies and organizations, including:

a) Agencies of the Party, the National Assembly, the Supreme People’s Court and the Supreme People’s Procuracy; ministries, ministerial-level agencies and government-attached agencies and their dependent and attached legal persons; People’s Committees at all levels and their attached legal persons or units assigned state budget estimates; and central bodies of mass organizations assigned tasks by the Party and the State;

b) The central body of the Vietnam Fatherland Front;

c) Enterprises with 100% charter capital owned by the State and other entities having their revenues and expenditures regulated by the law on the state budget;

d) Public science and technology organizations and special public science and technology organizations;

dd) Other entities as decided by the Prime Minister.

12. Counterpart fund means a funding amount contributed by the Vietnamese side (in kind or in cash) for receipt and implementation of an aid amount. Counterpart funds shall be allocated from the central budget or local budgets, provided by aid owners themselves, or contributed by beneficiaries, or come from other lawful funding sources. Counterpart funds shall be used for preparation and implementation of aid amounts in accordance with specific requirements of projects or non-project activities.

Article 4. Principles of aid management and use

1. Aid management and use must comply with Vietnam’s law. Aid amounts may only be received, implemented and used after being approved by competent Vietnamese authorities. Aid amounts must be money or assets of lawful origin.

2. It is prohibited to receive goods (including supplies and equipment) banned from import under Vietnam’s law.

3. Managing agencies shall take full responsibility for the receipt, management and effective use of aid amounts.

4. Cash flows received and spent as aid must be made through aid receipt accounts, ensuring publicity and transparency, and shall be fully reported in accordance with Chapters III, IV and V of this Decree.

5. Aid amounts belonging to state budget revenues as specified in Clause 11, Article 3 of this Decree and subject to the financial management principles prescribed in Clause 1, Article 20 of this Decree shall be estimated (except for aid amounts directly managed and disbursed by aid donors), accounted and fully finalized into the state budget in accordance with the Law on the State Budget and relevant legal documents. The estimation and finalization of aid amounts belonging to state budget revenues for science, technology and innovation and digital transformation shall comply with Article 63 of the Law on Science, Technology and Innovation and relevant guiding documents.

6. Aid amounts not belonging to state budget revenues shall be implemented accordance with current regulations on accounting and taxation; organizational charters of aid recipients, and in compliance with Vietnam’s law.

7. After 6 months from the date an aid amount is approved, if inappropriate factors or force majeure reasons relating to funding sources, institutions, policies or other causes arise, resulting in the failure to implement or the impossibility to continue implementing such aid amount, the managing agency shall, based on the report of the aid owner, decide to discontinue the receipt or further implementation of the project or non-project activity. The managing agency shall notify the aid donor and relevant agencies of the decision to discontinue the receipt of the aid amount.

Article 5. Prohibited acts in aid use

1. Using aid for the purposes of laundering money, financing terrorism, evading taxes, infringing upon national security or social order and security, undermining the bloc of great national unity; or harming social morality, fine customs and habits, and cultural identity of the nation.

2. Using aid to seek profits or personal gains, but not for humanitarian or socio-economic development purposes or not for the sake of the community.

3. Acts of corruption, causing loss and waste, or abuse in the use and management of aid funds; misusing aid funds for improper purposes; and other violations of law.

Article 6. Funds for preparation for aid amounts

1. For aid amounts of which the managing agencies have their operating funds partially or wholly covered by the state budget, the managing agencies shall estimate preparation funds for inclusion in annual state budget plans or request additional funds in accordance with the Law on the State Budget.

2. For aid amounts not belonging to state budget revenues (central or local), aid owners shall themselves allocate and balance preparation funds.

3. In case the aid donor provides financial support for preparation of a project or non-project activity, the aid owner shall include such preparation funding amount in the total funding amount of such aid.

Chapter II
APPRAISAL AND APPROVAL OF AID AMOUNTS

Article 7. Approval competence

1. The Prime Minister shall approve aid amounts involving the import of goods falling under the decision-making competence of the Prime Minister in accordance with relevant laws.

2. The head of the managing agency shall approve:

a) Aid amounts provided directly to agencies and units under its management, and aid amounts for consequence remediation (excluding those specified in Clauses 1, 3, 4 and 5 of this Article);

b) Aid amounts provided to recipients being organizations established, having their charters approved or having operation registration certificates issued by the managing agency, and having functions and tasks consistent with the purposes of the aid, excluding organizations having their charters approved by the Ministry of Home Affairs;

c) Aid amounts provided to recipients specified at Point dd, Clause 3, Article 2 of this Decree, which have been approved for receipt by the Prime Minister;

d) Aid amounts provided to social enterprises or science and technology enterprises approved by the Chairperson of the provincial-level People’s Committee of the locality where such enterprises are registered for business.

3. The Minister of Education and Training shall approve aid amounts provided to public non-business units specified in the Prime Minister’s Decision No. 1723/QD-TTg dated August 12, 2025, on promulgating the list of public non-business units under the Ministry of Education and Training, including their member units and attached units, excluding aid amounts provided to Vietnam National University, Hanoi and Vietnam National University, Ho Chi Minh City.

4. The Minister of Home Affairs shall approve aid amounts provided to associations, social funds and charity funds operating nationwide and having their charters approved by the Ministry of Home Affairs, excluding associations assigned central-level tasks by the Party and the State.

5. The Chairperson of the Central Committee of the Vietnam Fatherland Front shall approve humanitarian relief aid without specific recipients (in cases where the aid donor does not designate a specific locality to receive the aid).

6. For aid amounts involving public investment or construction investment, the competence to approve the projects using such aid amounts shall comply with the law provisions on management of public investment and construction investment.

Article 8. Aid amount dossiers and dossier-receiving agency

An aid amount dossier shall be made in 3 sets. Foreign-language documents shall be accompanied by their Vietnamese translations. The aid owner shall take responsibility for the contents of both the original documents and their Vietnamese translations.

1. A project aid dossier must comprise the following documents:

a) A written request for approval of the project;

b) The aid donor’s aid commitment;

c) The project document;

d) Papers evidencing the legal status of the aid donor; in case the aid donor is an international organization, a diplomatic mission, or an authority of a foreign government or local administration, such papers shall not be required.

For foreign non-governmental organizations already registered in Vietnam: a copy of the registration certificate issued by a competent Vietnamese authority;

For aid donors being individuals: a certified copy of a valid passport;

For other aid donors: a certified copy of a valid paper evidencing the legal status of the organization.

2. A non-project aid dossier must comprise the following documents:

a) A written request for approval of the non-project activity;

b) The aid donor’s aid commitment;

c) The non-project aid document, prepared by the aid owner in coordination with the aid donor, which shall state the following principal contents: purposes and scope of the aid; list of goods (for aid provided in goods or in kind); expected outcomes; implementation duration; value of the aid amount; implementation arrangements; management and implementation organization; the portion of the aid amount directly implemented by the aid donor or delegated to a third party for implementation; the portion implemented by the Vietnamese side and coordination mechanisms during implementation; and reporting obligations after receipt and use of the aid;

d) Papers evidencing the legal status of the aid donor; in case the aid donor is an international organization, a diplomatic mission, or an authority of a foreign government or local administration, such papers shall not be required.

For foreign non-governmental organizations already registered in Vietnam: a copy of the registration certificate issued by a competent Vietnamese authority;

For aid donors being individuals: a certified copy of a valid passport;

For other aid donors being organizations: a certified copy of a valid paper evidencing the legal status of the organization.

dd) For non-project aid amounts provided in the form of expert deployment, an aid amount dossier must comprise the documents specified at Points a, b, c and d of this Clause; a brief curriculum vitae of the expert with a written commitment to take responsibility for the accuracy of the provided information; an activity program; a work permit; and other legal papers proving the expert’s professional activities in accordance with relevant laws.

3. A dossier for non-project aid amounts involving used goods, equipment or means of transport falling within the Prime Minister’s approval competence must comprise:

a) In addition to the papers specified in Clause 2 of this Article, a quality assessment certificate issued by a lawful and capable assessment institution recognized by Vietnam or the country of origin. Such certificate must contain a conclusion that the quality of the goods, equipment or means of transport satisfies Vietnamese standards or equivalent standards accepted by Vietnam;

b) For non-project aid provided in the form of used means of transport, the following additional papers are required: a copy of the vehicle registration certificate or vehicle ownership certificate issued by the aid donor; and a copy of the technical inspection certificate issued by the competent authority of the aid donor’s country. In case of temporary import for re-export, a technical inspection certificate issued by the competent Vietnamese authority is required.

4. Project documents and non-project aid documents must be appraised as a basis for approval, signing (if so requested by the aid donor), and implementation. These documents shall be prepared in accordance with the forms provided in Appendices I, II and III to this Decree.

5. Aid projects involving public investment or construction investment contents shall be formulated in accordance with the law provisions on public investment management and construction investment.

6. The dossier-receiving agency shall be the managing agency, which may designate a unit to assume the prime responsibility for receipt and appraisal of the dossier.

Article 9. Agencies in charge of appraisal

1. The agency in charge of appraisal shall conduct the appraisal and take responsibility for the appraisal results.

2. For aid amounts falling under the approving competence of the Prime Minister as prescribed in Clause 1, Article 7 of this Decree, the managing agency shall take charge of their appraisal.

3. For aid amounts falling under the approving competence of the head of the managing agency as prescribed in Clauses 2, 3 and 4, Article 7 of this Decree, if implemented at the central level, the managing agency shall assign a relevant attached specialized unit to take charge of their appraisal; if implemented at the local level, the provincial-level Department of Finance shall take charge of their appraisal.

4. Depending on the size, characteristics and contents of the project, the agency in charge of appraisal may invite central or local specialized agencies, consultancy organizations and independent consultants to assist in appraisal.

5. Agencies, organizations and individuals participating in appraisal shall take responsibility before law for the appraised contents in the fields under their management.

Article 10. Consultation, appraisal and approval of project documents and non-project aid

1. Collection of written opinions from relevant agencies:

a) For aid amounts provided to recipients falling under cases subject to decision by the Prime Minister as prescribed at Point dd, Clause 3, Article 2 of this Decree, the managing agency shall send the dossier as prescribed in Article 8 of this Decree to the Ministry of Public Security, the Ministry of Finance, the Ministry of Foreign Affairs, the Ministry of Justice, and relevant specialized state management agencies for written opinions. Within 05 working days from the date of receipt of all written opinions from relevant agencies, the agency in charge of appraisal shall submit a written request to the Prime Minister for consideration and decision;

b) For imported goods falling under the approving competence of the Prime Minister as prescribed in Clause 1, Article 7 of this Decree, the managing agency shall send the dossier as prescribed in Article 8 of this Decree to the Ministry of Public Security, the Ministry of Industry and Trade, the Ministry of Finance, and relevant specialized state management agencies for written opinions. Within 05 working days from the date of receipt of all written opinions from relevant agencies, the agency in charge of appraisal shall submit a written request to the Prime Minister for consideration and decision on the receipt of the aid amount;

c) For aid amounts specified in Clauses 2, 3 and 4, Article 7 of this Decree, the managing agency shall decide on the collection of written opinions from relevant agencies and shall take responsibility for such decision, except for the case specified at Point d, Clause 1 of this Article;

d) For aid amounts specified in Clauses 2, 3 and 4, Article 7 of this Decree and implemented at the central level, the managing agency shall send the dossier as prescribed in Article 8 of this Decree to the Ministry of Public Security, the Ministry of National Defence, the Ministry of Foreign Affairs, relevant specialized state management agencies, and concerned localities for written opinions. For aid amounts not using counterpart funds from the state budget and valued at USD 500,000 or more, or for aid amounts using counterpart funds from the state budget, in addition to the above-mentioned agencies, the managing agency shall concurrently send the dossier as prescribed in Article 8 of this Decree to the Ministry of Finance for written opinions;

dd) For aid amounts falling under the approving competence prescribed in Clauses 2, 3 and 4, Article 7 of this Decree and implemented at the local level, the provincial-level Department of Finance shall send the dossier as prescribed in Article 8 of this Decree to the provincial-level Department of Public Security, and relevant local departments and sectors for written opinions. In cases where the aid amount exceeds the management competence of the local government, is implemented in more than one province, or the aid owner is not registered in the locality, the provincial-level Department of Finance shall report to the provincial-level People’s Committee for forwarding to relevant ministries, agencies and localities for written opinions;

e) For aid amounts related to legal affairs and judicial reform, the managing agency shall concurrently send the dossier as prescribed in Article 8 of this Decree to the Ministry of Justice for written opinions in accordance with Decree No. 26/2024/ND-CP dated March 1, 2024, on management of international cooperation in legal affairs and judicial reform.

2. Within 10 working days from the date of receipt of a complete dossier as prescribed in Article 8 of this Decree, agencies, units and organizations consulted shall provide written opinions within the scope of their respective functions and tasks.

3. Upon completion of the consultation process, the agency in charge of appraisal as prescribed in Article 9 of this Decree shall check the validity of the appraisal dossier.

4. Appraisal of aid amounts:

a) Depending on the size, characteristics and contents of the aid amount, the agency in charge of appraisal shall organize appraisal by collecting written opinions as prescribed in Clause 1, Article 10 of this Decree or by holding an appraisal meeting;

b) For aid amounts for consequence remediation as defined in Clause 10, Article 3 of this Decree, consultation and appraisal are not required prior to submission to the competent approving authority.

5. Appraisal contents:

a) Conformity of the objectives and purposes of the aid amount with development objectives of ministries, sectors, localities and units that will implement and benefit from the aid amount;

b) Legal person status of aid donors and aid recipients and lawfulness of related organizations and individuals as required by Vietnam’s law; and conformity of aid purposes with the functions, tasks and competence of aid recipients;

c) Capabilities of aid owners to receive and organize the implementation of the aid amounts; and feasibility of Vietnam’s counterpart fund contribution;

d) Rationality in the structure of budget funds earmarked for key items of the project or non-project activity;

dd) Commitments, prerequisites and other conditions set by the participating parties;

e) Effectiveness and socio-economic impacts, security, social order, applicability of aid outcomes to practice, sustainability of the aid amount after completion, and efficiency in the use of the aid amount.

6. The time limit for appraisal shall not exceed 15 working days from the date of receipt of a complete and valid dossier.

7. Based on appraisal results, the head of the managing agency shall decide on approval of the project document or non-project aid document.

In case the aid amount fails to satisfy acceptance conditions, within 3 working days from the date of appraisal results, the agency in charge of appraisal shall report to the managing agency and send a notification to the aid owner. The managing agency shall notify the aid donor of the decision not to accept the aid amount.

Article 11. Approval decision

1. An approval decision shall have the following principal contents:

a) Name of the project or non-project activity;

b) Name of the managing agency and the project or non-project owner; foreign aid donor or co-donors;

c) Nature of the aid source: whether the aid amount belongs or does not belong to state budget revenues;

d) Nature of aid expenditures (in case the aid amount belongs to state budget revenues) and counterpart funds (if any), including development investment expenditures and recurrent expenditures;

dd) Objectives of and expected outcomes of the aid amount; for non-project aid provided in goods or in kind, a list of such goods or items shall be attached;

e) Time and place of implementation;

g) Total funding of the project or non-project activity (non-refundable aid and counterpart fund);

h) Organization of implementation management: full implementation by the aid donor; joint implementation by the aid donor and the Vietnamese side (with respective implementation values of each party); full implementation by the Vietnamese side; and the organizational structure for management and implementation of the project or non-project activity.

2. The approval decision shall be concurrently sent to the Ministry of Finance, the Ministry of Foreign Affairs, the Ministry of Public Security, and other related agencies for supervision and coordination in implementation.

Within 2 working days after a competent authority issues the decision on approving the aid amount, the managing agency shall notify such decision to the aid donor.

Chapter III
MANAGEMENT OF AID IMPLEMENTATION

Article 12. Project management

Depending on the scale, nature, specific implementation conditions of the project, and project management capacity, the managing agency shall decide to apply one of the following forms of project management:

1. Using its attached specialized unit which is eligible and capable of managing and implementing the project.

For projects with aid capital of USD 300,000 or less, the managing agency is not required to establish a project management unit and may use its attached specialized unit to manage and organize the implementation of the project.

2. Using an existing project management unit to manage the new project.

3. Forming a separate project management unit for each project.

4. In cases where the aid donor directly manages the entire project or non-project activity: If the project or non-project document specifies that the foreign aid donor directly manages the entire project or non-project activity, the head of the managing agency shall assign its attached unit to coordinate with the aid donor in supervising implementation progress and quality, and in utilizing the outputs of the project or non-project activity.

5. In cases where the aid donor directly manages a part of the project or non-project activity: If the project or non-project document specifies that the aid donor directly manages part of the project and the Vietnamese side manages the remaining part, the managing agency shall decide on the establishment of a project management unit to manage the portion implemented by the Vietnamese side in accordance with Vietnam’s current regulations and commitments with the aid donor.

6. For investment projects, the implementation shall comply with regulations on public investment management and construction investment management.

Article 13. Tasks and powers of managing agencies

1. To direct the mobilization of aid based on actual demands, socio-economic development orientations, and aid-receiving capacity.

2. To approve aid amounts within their competence and take full responsibility for the receipt, management and effective use of the aid amounts they approve.

3. To decide on one of the forms of organizing the project management unit as prescribed in Article 12.

4. To approve the master implementation plan of the project (including allocation of capital for specific project items and the overall financial plan of the project), and annual state budget revenue-expenditure estimates for aid amounts belonging to state budget revenues, at the proposal of aid owners and in accordance with relevant laws. To direct procurement activities in accordance with current law. For aid amounts not belonging to state budget revenues, the procurement shall be conducted in accordance with agreements with aid donors and as specified in project or non-project documents.

5. To take responsibility for financial management, and fully report on funding sources and assets received and used from aid amounts. To review and approve annual financial statements and final accounts upon completion of projects in accordance with regulations.

6. To take responsibility for periodically summarizing and reporting on the financial management of aid amounts approved by managing agencies.

7. To examine and supervise the implementation of projects and observance of current regulations on project management.

8. To send annual consolidated reports on results of aid mobilization, implementation, monitoring and evaluation of aid amounts under their management competence, in accordance with the Government’s Decree No. 09/2019/ND-CP dated January 24, 2019, on the reporting regime of state administrative agencies, and guidance of the Ministry of Finance applicable to managing agencies that are not state administrative agencies; to receive semi-annual reports from aid owners on disbursement and use of aid amounts; to submit reports on termination of aid amounts to the Ministry of Finance within 6 months from the date of completion of aid amounts. For aid amounts implemented with security and defense recommendations of the Ministry of Public Security or the Ministry of National Defence, to include assessment of the implementation of such recommendations in annual reports. The data cutoff date shall be December 15 of the reporting year. Annual reports shall be sent to the Ministry of Finance and related agencies no later than February 1 of the subsequent year.

9. To take responsibility for balancing counterpart funds in annual budget estimates of managing agencies in accordance with decentralized budget management and other lawful funding sources; to clearly identify funding sources for development investment expenditures and recurrent expenditures in accordance with the expenditure structure of the project; and to ensure timely, adequate and appropriate allocation of counterpart funds in accordance with the project document approved by the competent authority.

10. To assign their designated aid management focal units to take responsibility for updating aid management information in the National Database on Foreign Non-Refundable Aid for Vietnam.

11. To take responsibility for loss, waste, corruption and other violations committed in the management and use of aid amounts under their competence.

12. For aid amounts approved under Points c and d, Clause 2, and Clauses 3, 4 and 5, Article 7 of this Decree, managing agencies shall not perform the responsibilities specified in Clauses 4, 5 and 6 of this Article.

Article 14. Tasks and powers of aid owners

1. Owners of projects or non-project activities shall be identified in decisions approving the receipt of aid amounts.

2. Aid owners have the following responsibilities:

a) To issue decisions on the establishment of project management units or organize project management and implementation apparatuses based on organizational forms specified in decisions approving projects issued by managing agencies. To manage and effectively use aid sources and counterpart funds of projects. If not establishing project management units, to open accounts for receiving and disbursing aid amounts at State Treasury offices or commercial banks established and operating in accordance with Vietnamese law. To receive and spend aid amounts via such accounts based on approved financial plans;

b) To approve annual activity plans and financial plans; to make annual estimates of state budget revenues and expenditures for aid amounts belonging to state budget revenues and submit them to competent authorities for approval in accordance with the law on the state budget;

c) To perform bidding work in accordance with the current bidding law in cases where the Vietnamese side implements aid packages. For aid packages not belonging to state budget revenues, bidding shall be conducted in accordance with agreements with aid providers and provisions of project or non-project documents;

d) To supervise the performance of contracts and handle arising problems according to their competence;

dd) To monitor and evaluate projects.

3. To perform accounting and account finalization for, and fully report on, funding sources and assets received and used. To regularly update information on aid into the National Database on Foreign Non-Refundable Aid for Vietnam in accordance with regulations and guidance of the Ministry of Finance.

4. To report on the receipt of aid and implementation and disbursement of aid amounts every 6 months and every year to managing agencies. Semi-annual reports shall be submitted no later than July 10 of the reporting year, and annual reports no later than January 15 of the subsequent year. Data cutoff dates shall be June 30 (for semi-annual reports) and December 15 (for annual reports) of the reporting year. Reports on termination of aid amounts shall be submitted to managing agencies within 6 months from the date of completion of the aid amounts.

5. For aid amounts approved under Points c and d, Clause 2, and Clauses 3, 4 and 5, Article 7 of this Decree, aid owners shall perform the responsibilities specified in Clauses 4, 5 and 6, Article 13 of this Decree.

6. To take responsibility for loss, waste, corruption and violations committed within their competence in the organization and implementation of projects or non-project activities that cause economic, social or environmental damage, or affect general objectives and efficiency of projects.

7. To perform other tasks and exercise other powers in accordance with law.

Article 15. Tasks and powers of project management units

1. To represent project owners and take responsibility before project owners, managing agencies and law for their decisions.

2. To open accounts at State Treasury offices or at commercial banks established and operating in accordance with Vietnamese law. To receive and spend aid amounts via such accounts based on approved financial plans.

3. To perform tasks within the framework of projects, including:

a) Making overall and annual implementation plans and financial plans of projects, and submitting them to managing agencies or project owners for approval in accordance with decisions approving project documents;

b) Negotiating and signing contracts;

c) Conducting procurement and managing contracts within their assigned competence;

d) Managing finance and assets, and carrying out procedures for disbursement, accounting and account finalization in accordance with this Decree’s provisions on financial management and regulations of aid donors.

4. To make detailed plans on monitoring and evaluation of project implementation.

5. Every 6 months and every year, to report on project implementation and financial management to project owners and managing agencies. Data cutoff dates shall be June 30 (for semi-annual reports) and December 15 of the reporting year (for annual reports). Reports on termination of aid amounts shall be sent to project owners and managing agencies within 6 months from the date of project completion.

6. To conduct acceptance, handover and account finalization for projects. Within 6 months from the date of project completion, to prepare and submit project completion reports to project owners.

7. Project termination and dissolution of project management units:

a) Project completion dates shall be specified in decisions approving project documents;

b) Within 6 months from project completion dates, project management units shall prepare and submit project completion reports to managing agencies and project owners, serving as a basis for project owners to report to managing agencies. Project completion reports shall be based on project result evaluation reports as prescribed in approved project documents;

c) Project management units shall hand over project assets assigned by competent authorities for management and use to managing agencies or project owners in accordance with law;

d) After project completion reports and financial finalization reports are approved by managing agencies and project owners, and project assets are handed over to managing agencies or project owners, managing agencies shall issue decisions to terminate projects and dissolve project management units;

dd) In cases where additional time is required for account finalization and completion of project termination procedures, project management units shall request managing agencies or project owners to issue decisions approving extensions of their operation duration and ensuring funding for such activities;

e) In cases where project management units manage multiple projects, managing agencies or project owners shall issue decisions to terminate each specific project and revise functions and tasks of project management units accordingly.

8. To perform other tasks as assigned.

Article 16. Adjustment, modification and supplementation of projects or non-project activities during implementation

1. For aid amounts under the approval competence of the Prime Minister:

Managing agencies shall carry out procedures for submission to the Prime Minister in cases where adjustments, modifications or supplementations lead to changes in types of imported goods as specified in Articles 8 and 10 of this Decree.

2. For aid amounts under the approval competence of managing agencies:

a) Adjustments, modifications or supplementations that make aid amounts fall into the cases specified in Clause 1, Article 7 of this Decree shall be reported to the Prime Minister for consideration and approval;

b) Adjustments, modifications or supplementations not specified at Point a of this Clause shall be decided by agencies having issued decisions approving aid amounts, which shall take responsibility for their decisions.

3. Dossiers, order and procedures shall comply with Articles 8 and 10 of this Decree in cases where adjustments, modifications or supplementations result in an increase in counterpart funds or an increase in aid capital of USD 300,000 or more. For other adjustments, modifications or supplementations not specified in Clauses 1 and 2 of this Article, units in charge of appraisal shall submit them to managing agencies for approval based on proposals of project owners.

4. Within 2 working days from the date a competent authority issues a decision approving adjustments, modifications or supplementations of a project or non-project activity, the managing agency shall notify the aid donor of such decision and concurrently send it to the Ministry of Finance, the Ministry of Foreign Affairs, the Ministry of Public Security, and related agencies for monitoring and coordination in implementation.

Article 17. Sale of goods included in aid amounts

1. Goods included in aid amounts which are agreed upon by aid recipients and aid donors to be imported into Vietnam for sale shall be decided by competent authorities specified in Article 7 of this Decree simultaneously with the approval of aid amounts after obtaining the Ministry of Finance’s written consent.

2. Used goods permitted to be imported into Vietnam, which are not commercial goods, shall not be sold in any form.

Article 18. Handover of aid results

Once a project is completed, the project owner shall organize acceptance and evaluation of the project, take necessary measures to exploit and hand over the achieved results to project beneficiaries, and send a project termination report to the managing agency and the Ministry of Finance within the prescribed time limit.

Article 19. Handling of disputes

In case of occurrence of a contract-related dispute in the process of implementation of a project or non-project aid activity, the parties shall hold negotiations on the settlement of the dispute. If the parties cannot reach an agreement, the dispute shall be settled through conciliation or arbitration or at court in accordance with the signed contract.

Chapter IV
FINANCIAL MANAGEMENT OF AID AMOUNTS

Article 20. Principles for financial management of aid

1. Aid amounts belonging to state budget revenues and managed and implemented by aid owners shall be subject to estimation, allocation, certification (for aid amounts allocated from public investment sources), accounting, and account finalization in accordance with the law on the state budget and financial management provisions of this Decree. In case newly arising aid amounts have not yet been included in the estimates allocated by competent authorities, project owners shall make supplementary estimates and submit them to competent authorities for consideration and decision in accordance with the law on the state budget.

2. Aid amounts belonging to state budget revenues in the fields of science, technology, innovation and digital transformation shall be consolidated into budget estimates of these sectors in accordance with the process and provisions under the Law on State Budget No. 89/2025/QH15 and Article 63 of the Law on Science, Technology, and Innovation No. 93/2025/QH15.

3. For non-refundable aid amounts belonging to state budget revenues and directly managed and implemented by aid donors: managing agencies and project owners shall manage such aid amounts in accordance with approved project or non-project documents; perform assigned functions and tasks of managing agencies and project owners under this Decree; and comply with regulations on accounting, taxation and other relevant laws.

4. For aid amounts not belonging to state budget revenues, aid recipients shall manage and use such aid amounts in accordance with project or non-project documents approved by competent authorities, their organizational and operation charters, and comply with regulations on accounting, taxation and other relevant laws.

5. For aid amounts belonging to state budget revenues and implemented by wholly state-owned enterprises, depending on the nature of the aid amounts, such aid amounts shall be recorded as state budget revenues and expenditures in order to increase state capital in the enterprises.

6. For aid amounts for emergency relief and disaster consequence remediation, the implementation shall comply with the law on receipt, management and use of international aid for emergency relief and disaster consequence remediation.

7. Surplus funds: surplus funds shall be used only after full allocation of funds to complete project or non-project objectives.

a) In case aid donors request the return of surplus funds of projects or non-project activities, aid owners shall return such surplus funds to aid donors;

b) In case aid donors do not request the return of surplus funds of projects or non-project activities, and managing agencies wish to use such surplus funds to improve the effectiveness of projects or non-project activities, managing agencies shall carry out procedures for modification of decisions approving project or non-project documents. The procedures for modification of decisions approving project or non-project documents shall comply with Article 16 of this Decree;

c) In case aid donors do not request the return of surplus funds of projects or non-project activities, and managing agencies and project owners have no demand to use such surplus funds to improve the effectiveness of projects or non-project activities, project owners shall remit such surplus funds to the state budget in accordance with regulations (applicable to aid amounts belonging to state budget revenues), or retain and use them in accordance with charters of aid recipients and regulations on accounting, taxation and other relevant laws (applicable to aid amounts not belonging to state budget revenues).

Article 21. Opening of accounts for aid-funded projects

1. Counterpart fund accounts

a) For counterpart funds using state budget capital: Project owners shall open their accounts at State Treasury offices where their transactions are conducted to make payments for counterpart funds of projects;

b) For counterpart funds not using state budget capital: Project owners shall open their accounts at State Treasury offices where their transactions are conducted, or at commercial banks established and operating in accordance with Vietnam’s law.

2. Aid accounts: Project owners shall open their aid receipt accounts at State Treasury offices where their transactions are conducted, or at commercial banks established and operating in accordance with Vietnam’s law.

a) The order and procedures for opening accounts at the State Treasury and the management and use of such accounts must comply with current regulations;

b) The State Treasury shall verify and make payments for projects from aid amounts belonging to state budget revenues;

c) The order and procedures for opening accounts at commercial banks established and operating in accordance with Vietnam’s law must comply with relevant laws and regulations of the commercial banks where such accounts are opened.

Article 22. Making of financial plans for non-refundable aid amounts belonging to state budget revenues

1. Based on decisions approving project or non-project documents, or decisions on investment in projects, managing agencies shall make annual estimates of revenues and expenditures from aid amounts in accordance with the Law on the State Budget No. 89/2025/QH15 and relevant laws.

2. Annual estimation of revenues and expenditures from aid amounts belonging to state budget revenues shall be made in detail by aid donor and by project or non-project activity, clearly specifying non-refundable aid and counterpart funds by funding source, including development investment expenditures and recurrent expenditures.

3. Formulation, summarization, submission, approval, allocation and adjustment of financial plans for non-refundable aid amounts allocated from the state budget for development investment expenditures and classified as public investment capital shall comply with the law on public investment.

4. For non-refundable aid amounts used for recurrent expenditures:

a) Based on proposals of managing agencies, the Ministry of Finance shall consolidate disbursement plans for non-refundable aid amounts and counterpart funds into annual state budget estimates;

b) Based on annual funding limits assigned by competent authorities, managing agencies shall specifically allocate funds to each project and project owner;

c) The making, adjustment and supplementation of annual estimates of revenues and expenditures from non-refundable aid amounts shall comply with the Law on the State Budget and its guiding documents.

Article 23. Disbursement, accounting, and budget revenue-expenditure recording of non-refundable aid funds in cash

1. For programs and projects funded under public investment plans, dossiers and procedures for spending control at the State Treasury shall comply with the Government’s regulations on management, payment and finalization of public investment projects.

2. For projects and non-project activities under recurrent expenditure estimates:

a) In cases where aid owners open aid receipt accounts at the State Treasury, the State Treasury shall make payments in accordance with current regulations applicable to state budget capital;

b) In cases where aid owners open aid receipt accounts at commercial banks, the State Treasury shall only perform accounting and revenue-expenditure recording in accordance with the law on administrative procedures applicable in the State Treasury sector.

3. Disbursement of non-refundable aid amounts in cash belonging to state budget revenues for projects: Based on results of spending control (for aid amounts allocated under public investment plans) and requests of project owners, the State Treasury offices or commercial banks where accounts of projects and non-project activities are opened shall make disbursement in accordance with regulations. Every 6 months, project owners shall report disbursed amounts of non-refundable aid for each account holder and project to managing agencies and the Ministry of Finance.

4. Accounting and revenue-expenditure recording for projects using non-refundable aid amounts belonging to state budget revenues:

a) On a monthly basis or on a case-by-case basis upon occurrence of expenditures from aid receipt accounts, and in accordance with regulations on administrative procedures applicable in the State Treasury sector, project owners shall prepare and submit revenue-expenditure recording dossiers to the State Treasury for accounting into central or local budgets in accordance with the state budget management decentralization under aid recipient provisions^[1];

b) The State Treasury shall account aid expenditures into the state budget under corresponding budget index items in accordance with regulations. Recovered advance amounts shall be accounted as a reduction of advance expenditures and an increase in actual expenditures. Payments for completed work volumes shall be accounted as actual revenue and expenditure and included in the annual budget finalization.

5. Interests arising from aid amounts deposited in bank accounts shall be separately accounted and monitored, and used for payment of banking service charges in accordance with regulations. Banking service charges constitute project expenditures.

6. Upon completion of disbursement activities from non-refundable aid receipt accounts at commercial banks, if there is no agreement with aid donors on the use of interests on deposits, project owners shall remit the entire balance of interests to the state budget in accordance with current regulations.

7. For aid amounts not belonging to state budget revenues:

a) Accounting, bookkeeping and account-finalization of aid amounts not belonging to state budget revenues shall comply with the law provisions on accounting and organizational and operation charters of aid recipients. Every 6 months, project owners shall report disbursed amounts of non-refundable aid by account holder and project to managing agencies and the Ministry of Finance. Project owners shall prepare annual and final account-finalization reports on the basis of quarterly disbursement data crosschecked with commercial banks where aid receipt accounts are opened and with aid donors, and submit them to managing agencies for approval;

b) Managing agencies shall approve account-finalization reports, summarize results and submit them to the Ministry of Finance and other relevant agencies.

Managing agencies shall approve annual account-finalization reports of projects, and summarize such reports for submission to the Ministry of Finance and other relevant agencies no later than June 30 every year.

Article 24. Receipt of aid amounts in the form of goods

1. The receipt of imported aid goods from abroad shall comply with the law on customs and the law on tax administration. A dossier submitted to the customs authority for customs clearance of imported aid goods shall comprise:

a) A copy of the decision approving the project or non-project activity or the investment decision, enclosed with the project or non-project document;

b) Other papers as prescribed by the law on customs procedures.

2. A dossier for value-added tax refund for goods and services purchased domestically with non-refundable aid amounts, to be submitted to the tax authority, shall comprise:

a) A copy of the decision approving the project or non-project activity or the investment decision, enclosed with the project or non-project document;

b) A copy of the request for revenue-expenditure recording of state budget revenues and expenditures for goods and services purchased domestically for projects or non-project activities using recurrent expenditures, or a written request for payment of funds (in case of aid in cash belonging to state budget revenues and allocated from public investment plans);

c) Other papers as prescribed by the tax law;

d) In cases where dossiers for value-added tax refund prescribed by the law on tax administration differ from the above, the procedures shall comply with regulations on tax administration.

3. Taxes, charges and fees shall be implemented in accordance with current laws on taxation, charges and fees.

4. For aid amounts belonging to state budget revenues, after goods are delivered and received, project owners shall prepare requests for revenue-expenditure recording, enclosed with relevant dossiers, and submit them to the State Treasury for recording state budget revenues and expenditures in accordance with regulations. A dossier shall comprise:

a) A copy of the decision approving the project document or the investment decision, and the project document;

b) For imported goods: copies of documents, including contracts, bills of lading or other equivalent transportation documents, commercial invoices or import declarations in cases where invoices are unavailable. For domestically purchased goods: copies of documents, including purchase contracts, value-added tax invoices, and goods handover minutes;

c) Decisions on assignment of estimates of non-refundable aid amounts belonging to state budget revenues or adjusted or supplemented estimates in a year, issued by competent authorities.

5. The State Treasury shall account the value of imported goods exclusive of taxes, charges and fees in accordance with regulations.

6. The management of assets of aid amounts belonging to state budget revenues shall comply with the law provisions on management and use of public assets.

7. For assets of aid amounts not belonging to state budget revenues:

a) Aid owners shall open books for separate monitoring of such assets;

b) The management and use of project assets and assets formed from projects shall comply with agreements with aid donors as stated in approved project documents;

c) Upon completion of a project, project assets and assets formed from the project shall be considered assets of the project owner; such assets may not be purchased, sold, donated, presented or transferred in any form;

d) In case of change of ownership, division, separation, merger or bankruptcy, assets of an aid project shall be transferred to an organization with similar functions in accordance with decisions of competent authorities for continued implementation of the project (if the project has not yet been completed), or transferred to the managing agency upon approval by such managing agency. If neither of the above options can be implemented, the managing agency shall report the case to the Ministry of Finance for consideration and decision on handling measures.

Article 25. Counterpart funds for preparation and implementation of aid

1. Counterpart funds shall be ensured fully, timely and in accordance with schedules for preparation and implementation of aid. Sources, levels and mechanisms of counterpart funds shall be consistent with expenditure contents of projects or non-project activities as agreed in project or non-project documents approved by competent authorities.

2. Counterpart funds shall be used for the following expenditures:

a) Operating expenses of project management units, including salaries, bonuses, allowances, office expenses, working facilities and administrative expenses;

b) Expenses for appraisal of designs, approval of total cost estimates, completion of investment and construction procedures, and other necessary administrative procedures;

c) Expenses related to contractor selection;

d) Expenses for conferences, seminars, training courses and professional training for management and implementation of projects and non-project aid;

dd) Expenses for receipt and dissemination of technology, experience and international skills;

e) Expenses for communication and promotion of projects and non-project aid and community activities;

g) Payment of taxes, customs duties and insurance premiums in accordance with current regulations;

h) Payment of interests, deposits, commitment fees and other related fees payable to foreign parties;

i) Expenses for receipt of goods and equipment and domestic transportation (if any);

k) Expenses for account finalization and appraisal of completed final accounts;

l) Expenses for compensation, support and resettlement;

m) Expenses for implementation of certain basic activities of projects or non-project activities (surveys, technical designs, construction; construction of certain work items, procurement of certain equipment);

n) Expenses for monitoring and evaluation activities; supervision and quality inspection; acceptance, handover, account finalization and audit of projects and non-project aid;

o) Contingency expenses;

p) Other reasonable expenses;

q) The use of other funding sources for the above expenditures shall comply with relevant laws, regulations of aid donors, and project or non-project documents approved by competent authorities.

3. For projects and non-project aid fully allocated from the state budget, managing agencies shall balance counterpart funds in their annual budget estimates in accordance with budget decentralization and other lawful funding sources; clearly distinguish between development investment expenditures and recurrent expenditures corresponding to expenditure contents of projects or non-project aid; and ensure full, timely and adequate allocation of counterpart funds in accordance with schedules specified in approved project or non-project documents and in conformity with the law on the state budget.

4. For projects and non-project aid subject to allocation from the state budget where approval time does not coincide with the annual budget estimation period and counterpart funds have not yet been arranged, managing agencies shall submit written requests to the Ministry of Finance for handling within its competence or for submission to competent authorities for consideration and decision on supplementation of annual budget estimates.

In cases where the time for preparing counterpart fund plans for the preparation and implementation of projects or non-project aid does not coincide with the annual budget planning period, the managing agency shall balance such funds within the total allocated funds. In cases where self-balancing is not possible, the managing agency shall submit a written request to the Ministry of Finance for consideration and submission to the competent authority for a decision on temporary advance of funds, which shall subsequently be deducted from the budget plan of the following year.

5. Expenditure norms applicable to expenditures funded from counterpart funds shall comply with the state budget expenditure regime and relevant legal provisions.

Article 26. Taxes applicable to aid

Taxes applicable to aid shall be implemented in accordance with current provisions of Vietnamese law.

Article 27. Audit of aid

1. Aid amounts belonging to state budget revenues shall be subject to state audit and independent audit in accordance with provisions of project documents.

2. Aid amounts not belonging to state budget revenues shall be subject to independent audit in accordance with requirements of aid donors.

Chapter V

STATE MANAGEMENT OF AID

Article 28. Contents of state management of aid

1. To promulgate and organize the implementation of legal documents on the management and use of aid in accordance with Vietnamese law.

2. To provide information on the management and use of non-refundable aid falling within the scope of regulation of this Decree.

3. To monitor and evaluate the situation and results of the management and use of non-refundable aid falling within the scope of regulation of this Decree in accordance with current legal provisions.

4. To handle violations, and settle complaints and denunciations of organizations and individuals related to the management and use of aid.

5. To commend and reward Vietnamese agencies, organizations and individuals, and aid donors with achievements in the provision, management and use of aid.

Article 29. Tasks and powers of the Ministry of Finance

1. To act as the focal agency for carrying out state management of aid falling within the scope of regulation of this Decree.

2. To assume the prime responsibility for drafting and submitting to competent authorities for promulgation within their competence, or promulgating, legal documents on the management and use of aid.

3. To provide opinions on contents of aid amounts in accordance with provisions of this Decree.

4. To submit to the Prime Minister annual consolidated reports on the situation of management and use of aid, and propose solutions to enhance the effectiveness of the management and use of aid falling within the scope of regulation of this Decree.

5. To develop and operate, and take responsibility for promulgating regulations on management of the National Database on Foreign Non-Refundable Aid for Vietnam.

6. To inspect compliance, within its competence, with regulations on receipt, approval and implementation by agencies and units receiving aid falling within the scope of regulation of this Decree.

7. To promulgate documents providing guidance on reporting templates for implementation of the reporting regime as prescribed in this Decree.

Article 30. Tasks and powers of the Ministry of Foreign Affairs

1. To participate in the appraisal of, and provide opinions on, aid amounts in accordance with provisions of this Decree.

2. To participate in supervision of the implementation of aid amounts provided by foreign non-governmental organizations in accordance with aid commitments, and ensure that such aid is implemented in registered fields and geographical areas of operation of foreign non-governmental organizations with competent state authorities.

3. To regularly and fully provide information on the issuance, extension, modification and supplementation of registration certificates and on operations of foreign non-governmental organizations, as well as orientations for cooperation with countries, serving as a basis for Vietnamese partners to mobilize aid from foreign non-governmental organizations and for appraisal of aid amounts provided by such organizations in accordance with this Decree.

Article 31. Tasks and powers of the Ministry of Public Security

1. To provide guidance and support to Vietnamese agencies and organizations in the process of receipt and use of aid amounts in order to ensure compliance with Vietnamese law on protection of national security and maintenance of social order and safety.

2. To assume responsibility for appraisal within its competence and provide opinions to managing agencies on aid amounts in accordance with provisions of this Decree.

3. To coordinate in inspection, examination and supervision of the receipt and use of aid in order to ensure national security and social order and safety.

4. To perform tasks within its competence upon detecting signs of violations of law related to the receipt and use of aid amounts.

5. To conduct review, verification and approval of personnel with respect to foreign organizations and individuals participating in the implementation, management and supervision of aid projects; and to manage entry, exit, residence and other activities of foreigners in the territory of Vietnam in order to ensure compliance with approved project documents.

Article 32. Tasks and powers of the Ministry of Home Affairs

1. To assume responsibility for appraisal within its approving competence; to participate in appraisal and provide opinions on the receipt of aid amounts with related contents in accordance with provisions of this Decree.

2. To annually consolidate the situation of management and use of aid by organizations falling within the scope of regulation of Vietnamese law on associations, social funds and charitable funds, and submit annual periodical reports to the Ministry of Finance for consolidation and reporting to the Prime Minister.

3. To inspect and supervise the receipt, management and use of aid by associations, social funds and charitable funds within the scope of state management competence of the Ministry of Home Affairs.

Article 33. Tasks and powers of managing agencies

In addition to the tasks and powers prescribed in Chapters I, II, III and IV of this Decree, managing agencies shall have the following tasks and powers:

1. To participate in providing opinions during the process of appraisal and approval of aid amounts in specialized fields under their management as assigned by the Government.

2. To assume responsibility for appraisal and consolidate opinions of relevant agencies for submission to the Prime Minister for consideration and approval of aid amounts falling within the Prime Minister’s decision-making competence.

3. Heads of managing agencies shall be responsible for approving aid amounts within the competence prescribed in this Decree and shall bear legal responsibility for their approval decisions.

4. People’s Committees of provinces and centrally run cities shall assign provincial-level Departments of Finance as focal units for management and use of aid amounts falling within the scope of regulation of this Decree.

5. To promulgate internal regulations on management and use of aid on the basis of provisions of this Decree and relevant legal documents.

6. To direct, guide and inspect subordinate units in the receipt, management and use of aid in accordance with current regulations, and ensure proper implementation of commitments with aid donors.

7. To monitor and evaluate the receipt and implementation of aid amounts approved by heads of agencies; to promptly detect and handle, within their competence, difficulties, obstacles and violations arising in the course of implementation of aid receipt and use, or to notify relevant state management agencies on aid specified in this Chapter for handling.

8. To ensure full and timely arrangement of preparation funds and counterpart funds for implementation of aid amounts in accordance with provisions of project or non-project documents approved by competent authorities.

9. To bear responsibility for the quality, effectiveness and implementation progress of aid amounts in accordance with legal provisions.

10. To fully implement the prescribed reporting regime.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 34. Organization of implementation

1. Ministers, Heads of ministerial-level agencies, Heads of governmental agencies, Chairpersons of People’s Committees of provinces and centrally run cities, and relevant organizations and individuals shall be responsible for the implementation of this Decree.

2. The Ministry of Finance shall assume the responsibility for, and coordinate with relevant agencies in, guiding the implementation of this Decree.

Article 35. Transitional provisions and effect

1. Aid amounts that have been submitted to managing agencies for consideration and approval, or submitted to the Ministry of Finance for submission to the Prime Minister for consideration and approval of receipt, prior to the effective date of this Decree shall be subject to consultation, appraisal of aid dossiers, and submission to competent authorities for approval in accordance with provisions of this Decree.

2. Aid amounts approved prior to the effective date of this Decree shall be subject to financial management and reporting regimes in accordance with the Government’s Decree No. 80/2020/ND-CP on management and use of non-refundable aid not belonging to official development assistance provided by foreign agencies, organizations and individuals for Vietnam, and its guiding documents; except in cases where, upon completion of projects, aid donors transfer ownership of project assets and equipment to project owners, in which case such transfer shall be implemented in accordance with current legal provisions.

3. Provisions on financial management of aid amounts belonging to state budget revenues prescribed in this Decree shall be implemented in accordance with the Law on the State Budget No. 89/2025/QH15 and its guiding documents from January 1, 2026.

4. In cases where legal normative documents referred to in this Decree are replaced, amended or supplemented, the replacing, amending or supplementing documents shall apply.

5. This Decree shall take effect from December 8, 2025, and shall replace the Government’s Decree No. 80/2020/ND-CP on management and use of non-refundable aid not belonging to official development assistance provided by foreign agencies, organizations and individuals for Vietnam.

On behalf of the Government
For the Prime Minister
The Deputy Prime Minister

BUI THANH SON